注会英语词汇.docx

注会考试英文测试词汇整理(一) 现金 Cash in hand 银行存款 Cash in bank 其他货币资金- 外埠存款 Other ary assets - cash in other cities 其他货币资金- 银行本票 Other ary assets - cashier ‘s check 其他货币资金- 银行汇票 Other ary assets - bank draft 其他货币资金- 信用卡 Other ary assets - credit cards 其他货币资金- 信用证保证金 Other ary assets - L/C deposit 其他货币资金- 存出投资款 Other ary 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 注会考试英文测试词汇整理(二) 自制半成品 Self-manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase & sales modities 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