[专业英语]2011年注册会计师考试常用英文测试词汇整理(1) [复制链接]

国注册会计师考试英文测试词汇整理 WIr2{+#  
　　现金 Cash in hand r%@Lej5+  
　　银行存款 Cash in bank 5|QzU|gPn  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities ^EELaG  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check B 9R(&<4  
　　其他货币资金-银行汇票 Other monetary assets - bank draft .IarkeCtb  
　　其他货币资金-信用卡 Other monetary assets - credit cards ({s6eqMhDd  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit l<g5yY yf  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment T
lZT1H  
　　短期投资-股票投资 Investments - Short term - stocks j.e0;! (L}  
　　短期投资-债券投资 Investments - Short term - bonds #KxbM-1=  
　　短期投资-基金投资 Investments - Short term - funds d}'U?6ob  
　　短期投资-其他投资 Investments - Short term - others =U8Ek;Drp  
　　短期投资跌价准备 Provision for short-term investment q h/F  
　　长期股权投资-股票投资 Long term equity investment - stocks oA] KE"T  
　　长期股权投资-其他股权投资 Long term equity investment - others 7c|bc6?  
　　长期债券投资-债券投资 Long term securities investemnt - bonds KRAcnY;u  
　　长期债券投资-其他债权投资 Long term securities investment - others ({r*=wAP  
　　长期投资减值准备 Provision for long-term investment H}hFFI)#Oo  
　　应收票据 Notes receivable 6W[}$#w  
　　应收股利 Dividends receivable vhbDb)J  
　　应收利息 Interest receivable qfY5Ww $8  
　　应收帐款 Trade debtors d^03"t0O]  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }jH7iyjD  
　　预付帐款 Prepayment {8$=[;  
　　应收补贴款 Allowance receivable b -ll  
　　其他应收款 Other debtors {7u[1[L1  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors j9Ybx#  
　　其他流动资产 Other current assets )J]9 lW&y  
　　物资采购 Purchase
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　　原材料 Raw materials k.<]4iS  
　　包装物 Packing materials [x= jH>Y  
　　低值易耗品 Low value consumbles >r`b_K  
　　材料成本差异 Material cost difference m!<i0thJ  
　　自制半成品 Self-manufactured goods K<?nq0-  
　　库存商品 Finished goods > f
nh+M  
　　商品进销差价 Difference between purchase & sales of commodities 'c2W}$q  
　　委托加工物资 Consigned processiong material **9x?s  
　　委托代销商品 Consignment-out Zl 9aDg  
　　受托代销商品 Consignment-in =_$Qtq+h  
　　分期收款发出商品 Goods on instalment sales O[tvR:Nh  
　　存货跌价准备 Provision for obsolete stocks k@zy  
　　待摊费用 Prepaid expenses lC:k7<0Ji  
　　待处理流动资产损益 Unsettled G/L on current assets )?_#gLrE6  
　　待处理固定资产损益 Unsettled G/L on fixed assets .2d9?p3Y  
　　委托贷款-本金 Consignment loan - principle vEf4HZ&w  
　　委托贷款-利息 Consignment loan - interest valtev0<  
　　委托贷款-减值准备 Consignment loan - provision dS^T$sz.co  
　　固定资产-房屋建筑物 Fixed assets - Buildings sn 7AR88M;  
　　固定资产-机器设备 Fixed assets - Plant and machinery QaUm1i#
 
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D\Ij yZ-O  
　　固定资产-运输设备 Fixed assets - Automobiles