[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 `IK3e9QpcA  
　　现金 Cash in hand ?r R, h{~  
　　银行存款 Cash in bank @qB1 :==@7  
　　其他货币资金-外埠存款Other monetary assets - cash in other cities KCfcEz  
　　其他货币资金-银行本票 Other monetary assets - cashier‘s check I z)~h>-F  
　　其他货币资金-银行汇票 Other monetary assets - bank draft &Fl*
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　　其他货币资金-信用卡 Other monetary assets - credit cards SA.,Q~_T7  
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit SI;SnF'[7  
　　其他货币资金-存出投资款 Other monetary assets - cash for investment r%II
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　　短期投资-股票投资 Investments - Short term - stocks k5)e7Lb(  
　　短期投资-债券投资 Investments - Short term - bonds tkEup&
 
　　短期投资-基金投资 Investments - Short term - funds UzUt=s!^H  
　　短期投资-其他投资 Investments - Short term - others rY(^6[!  
　　短期投资跌价准备 Provision for short-term investment ,IG?(CK|  
　　长期股权投资-股票投资 Long term equity investment - stocks ^4tz*i  
　　长期股权投资-其他股权投资 Long term equity investment - others J,^eq@(  
　　长期债券投资-债券投资 Long term securities investemnt - bonds lHSuT2)x;  
　　长期债券投资-其他债权投资 Long term securities investment - others CfjVx  
　　长期投资减值准备 Provision for long-term investment @Ke3kLQ_\X  
　　应收票据 Notes receivable d=:
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　　应收股利 Dividends receivable M-NY&@Nj  
　　应收利息 Interest receivable )-d&XN7  
　　应收帐款 Trade debtors z_en.  
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !e:HE/&>i  
　　预付帐款 Prepayment }P"JP[#E\  
　　应收补贴款 Allowance receivable
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　　其他应收款 Other debtors @W*Zrc1NF  
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .p(~/MnO  
　　其他流动资产 Other current assets uM9RlI5  
　　物资采购 Purchase \S"YLRn"  
　　原材料 Raw materials #zc{N"!  
　　包装物 Packing materials 06vxsT@
 
　　低值易耗品 Low value consumbles h
h"=|c  
　　材料成本差异 Material cost difference 3}X;WE `  
　　自制半成品 Self-manufactured goods yX;v  
　　库存商品 Finished goods k{j (Gb2sp  
　　商品进销差价 Difference between purchase & sales of commodities 9oJ=:E~CP  
　　委托加工物资 Consigned processiong material *dm?,~f%<  
　　委托代销商品 Consignment-out "6fTZ<  
　　受托代销商品 Consignment-in :1\QM'O  
　　分期收款发出商品 Goods on instalment sales KRh95B GU  
　　存货跌价准备 Provision for obsolete stocks qddP-uN  
　　待摊费用 Prepaid expenses ,-{2ai_  
　　待处理流动资产损益 Unsettled G/L on current assets x'wT%/hp  
　　待处理固定资产损益 Unsettled G/L on fixed assets fF} NPl  
　　委托贷款-本金 Consignment loan - principle bol#[_~  
　　委托贷款-利息 Consignment loan - interest N5:muh \  
　　委托贷款-减值准备 Consignment loan - provision vd'd@T  
　　固定资产-房屋建筑物 Fixed assets - Buildings :$>TeCm  
　　固定资产-机器设备 Fixed assets - Plant and machinery 6dq*ncNin  
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #v`J]I)$  
　　固定资产-运输设备 Fixed assets - Automobiles