注会考试英文测试词汇整理(一)

来源:大家网 发布日期:2015-04-17 11:04
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
  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 - goodwill