注册会计师考试英文测试词汇整理

上海地铁流浪汉

现金 Cash 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 in hand 
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