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

　　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

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