[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 Yz? 8n  
　　现金 Cash in hand TV~S#yg+H  
　　银行存款 Cash in bank 0N):8`dY  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities tf6 Zz[  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check NE+ ;<mW  
　　其他货币资金-银行汇票 Other monetary assets - bank draft 4rUOk"li  
　　其他货币资金-信用卡 Other monetary assets - credit cards }NKnV3G/Z  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit s=hao4v7z  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment :(#5%6F  
　　短期投资-股票投资 Investments - Short term - stocks DhN<e7c`  
　　短期投资-债券投资 Investments - Short term - bonds {9-n3j}  
　　短期投资-基金投资 Investments - Short term - funds t>h:s3c  
　　短期投资-其他投资 Investments - Short term - others ?Lbn R~/J  
　　短期投资跌价准备 Provision for short-term investment oW3|b2D  
　　长期股权投资-股票投资 Long term equity investment - stocks ;nAI;Qw L  
　　长期股权投资-其他股权投资 Long term equity investment - others jbp?6GW  
　　长期债券投资-债券投资 Long term securities investemnt - bonds
6& _K;  
　　长期债券投资-其他债权投资 Long term securities investment - others a([8r- zP  
　　长期投资减值准备 Provision for long-term investment Zu|qN*N4  
　　应收票据 Notes receivable qe|U*K 2_  
　　应收股利 Dividends receivable lsKQZ@LN`  
　　应收利息 Interest receivable |"YE_aYu  
　　应收帐款 Trade debtors T+41,  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @|<qTci  
　　预付帐款 Prepayment $^`@lyr  
　　应收补贴款 Allowance receivable Lmw
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　　其他应收款 Other debtors uMX\Y;N  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^y[- e9O|  
　　其他流动资产 Other current assets ))4RgS$  
　　物资采购 Purchase 5IfC8drAs  
　　原材料 Raw materials /i(R~7;?  
　　包装物 Packing materials m(IyW734I  
　　低值易耗品 Low value consumbles 6 tl#AJ-  
　　材料成本差异 Material cost difference 7 yUX]95y8  
　　自制半成品 Self-manufactured goods GQDW}b8  
　　库存商品 Finished goods sBLOrbo  
　　商品进销差价 Difference between purchase & sales of commodities t"P:}ps{?  
　　委托加工物资 Consigned processiong material OJD!Ar8Q  
　　委托代销商品 Consignment-out RaOLy \  
　　受托代销商品 Consignment-in :M8y 2fh  
　　分期收款发出商品 Goods on instalment sales :ZadPn56  
　　存货跌价准备 Provision for obsolete stocks :D~J(Y2  
　　待摊费用 Prepaid expenses }J $\<ZT  
　　待处理流动资产损益 Unsettled G/L on current assets mI5!rrRD|  
　　待处理固定资产损益 Unsettled G/L on fixed assets #wp~lW9!s9  
　　委托贷款-本金 Consignment loan - principle p#6tKY;N  
　　委托贷款-利息 Consignment loan - interest #U.6HBuQa  
　　委托贷款-减值准备 Consignment loan - provision 'oF XNO  
　　固定资产-房屋建筑物 Fixed assets - Buildings p
j Md  
　　固定资产-机器设备 Fixed assets - Plant and machinery CI=M0  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i?f;C_w  
　　固定资产-运输设备 Fixed assets - Automobiles