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标题: 注册会计师考试英文测试词汇整理 [打印本页]

作者: 上海地铁流浪汉 时间: 2013-9-12 19:27
标题: 注册会计师考试英文测试词汇整理
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杨澜杨澜简介财经人物杨澜杨澜的书杨澜访谈录杨澜吴征天下女人杨澜　　银行存款 Cas吴征吴征简介杨澜老公财经人物吴征杨澜丈夫名人吴征杨澜吴征 h in bank 吴征吴征简介杨澜老公财经人物吴征杨澜丈夫名人吴征杨澜吴征 -外埠存款Other[url=http://istock.jrj.com.cn/article,000402,8012024.html]柳永诠[/url外埠存款Other monetary assets - cash in other cities
　　其他货币资金-银行本票 Other monetary assets - cashier's check
　　其他货币资金-银行汇票 Other monetary assets - bank draft
　　其他货币资金-信用卡 Other monetary assets - credit cards
　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit
　　其他货币资金-存出投资款 Other monetary assets - cash for investment
　　短期投资-股票投资 Investments - Short term - stocks
　　短期投资-债券投资 Investments - Short term - bonds
　　短期投资-基金投资 Investments - Short term - funds
　　短期投资-其他投资 Investments - Short term - others
　　短期投资跌价准备 Provision for short-term investment
　　长期股权投资-股票投资 Long term equity investment - stocks
　　长期股权投资-其他股权投资 Long term equity investment - others
　　长期债券投资-债券投资 Long term securities investemnt - bonds
　　长期债券投资-其他债权投资 Long term securities investment - others
　　长期投资减值准备 Provision for long-term investment
　　应收票据 Notes receivable
　　应收股利 Dividends receivable
　　应收利息 Interest receivable
　　应收帐款 Trade debtors
　　坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
　　预付帐款 Prepayment
　　应收补贴款 Allowance receivable
　　其他应收款 Other debtors
　　坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
　　其他流动资产 Other current assets
　　物资采购 Purchase
　　原材料 Raw materials
　　包装物 Packing materials
　　低值易耗品 Low value consumbles
　　材料成本差异 Material cost difference
　　自制半成品 Self-manufactured goods
　　库存商品 Finished goods
　　商品进销差价 Difference between purchase & sales of commodities
　　委托加工物资 Consigned processiong material
　　委托代销商品 Consignment-out
　　受托代销商品 Consignment-in
　　分期收款发出商品 Goods on instalment sales
　　存货跌价准备 Provision for obsolete stocks
　　待摊费用 Prepaid expenses
　　待处理流动资产损益 Unsettled G/L on current assets
　　待处理固定资产损益 Unsettled G/L on fixed assets
　　委托贷款-本金 Consignment loan - principle
　　委托贷款-利息 Consignment loan - interest
　　委托贷款-减值准备 Consignment loan - provision
　　固定资产-房屋建筑物 Fixed assets - Buildings
　　固定资产-机器设备 Fixed assets - Plant and machinery
　　固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures
　　固定资产-运输设备 Fixed assets - Automobiles
　　累计折旧 Accumulated depreciation
　　固定资产减值准备 Impairment of fixed assets
　　工程物资-专用材料 Project material - specific materials
　　工程物资-专用设备 Project material - specific equipment
　　工程物资-预付大型设备款 Project material - prepaid for equipment
　　工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
　　在建工程 Construction in progress
　　在建工程减值准备 Impairment of construction in progress
　　固定资产清理 Disposal of fixed assets
　　无形资产-专利权 Intangible assets - patent
　　无形资产-非专利技术 Intangible assets - industrial property and know-how
　　无形资产-商标权 Intangible assets - trademark rights
　　无形资产-土地使用权 Intangible assets - land use rights
　　无形资产-商誉 Intangible assets - goodwil

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