cpa英语测试词汇整理.docVIP

注册会计师考试常用英文测试词汇整理(1) 　　中国注册会计师考试英文测试词汇整理 　　现金 Cash in hand 　　银行存款 Cash in bank 　　其他货币资金-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