2020注会考试英文测试词汇共18部分.docxVIP

2020注会税法考点 注会考试英文测试词汇（共 18 部分） 注会考试英文测试词汇（一） 现金 Cash in hand Cash in 银行存款 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 其他货币资金 - 银行汇票 其他货币资金 - 信用卡 Other monetary assets - cashier‘ s check Other monetary assets - bank draft Other monetary assets - credit cards 其他货币资金 -信用证保证金 其他货币资金 -存出投资款 Other monetary assets - L/C deposit Other monetary assets - cash for investment 短期投资 - 股票投资 短期投资 - 债券投资 短期投资 - 基金投资 短期投资 - 其他投资 短期投资跌价准备 Investments Investments Investments Investments Provision - Short - Short - Short - Short term term term term - stocks - bonds - funds - others investment for short-term 长期股权投资 - 股票投资 长期股权投资 -其他股权投资 长期债券投资 - 债券投资 长期债券投资 -其他债权投资 Long term equity Long term Long term securities Long term investment - stocks equity investment investemnt - others - bonds investment - others securities 长期投资减值准备 Provision for long-term investment 应收票据 应收股利 应收利息 应收帐款 Notes receivable Dividends Interest receivable receivable Trade debtors 坏帐准备 -应收帐款 Provision for doubtful debts - trade debtors 预付帐款 Prepayment Allowance 应收补贴款 其他应收款 receivable debtors Provision Other 坏帐准备 -其他应收款 其他流动资产 for doubtful debts - other debtors Other current assets 物资采购 原材料 Purchase Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 注会考试英文测试词汇（二） 自制半成品 库存商品 Self-manufactured goods Finished goods 商品进销差价 Difference between purchase sales of commodities 2020注会税法考点 委托加工物资 委托代销商品 受托代销商品 分期收款发出商品 存货跌价准备 Consigned processiong material Consignment-out Consignment-in Goods on instalment sales Provision for obsolete stocks 待摊费用 Prepaid expenses Unsettled Unsettled 待处理流动资产损益 待处理固定资产损益 G/L on current G/