注冊會計師考試英文測試詞匯整理

　　現(xiàn)金 Cash in hand

　　銀行存款 Cash in bank

　　其他貨幣資金-外埠存款Other monetary assets - cash in other cities

　　其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check

　　其他貨幣資金-銀行匯票 Other monetary assets - bank draft

　　其他貨幣資金-信用卡 Other monetary assets - credit cards

　　其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit

　　其他貨幣資金-存出投資款 Other monetary assets - cash for investment

　　短期投資-股票投資 Investments - Short term - stocks

　　短期投資-債券投資 Investments - Short term - bonds

　　短期投資-基金投資 Investments - Short term - funds

　　短期投資-其他投資 Investments - Short term - others

　　短期投資跌價準備 Provision for short-term investment

　　長期股權(quán)投資-股票投資 Long term equity investment - stocks

　　長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others

　　長期債券投資-債券投資 Long term securities investemnt - bonds

　　長期債券投資-其他債權(quán)投資 Long term securities investment - others

　　長期投資減值準備 Provision for long-term investment

　　應(yīng)收票據(jù) Notes receivable

　　應(yīng)收股利 Dividends receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收帳款 Trade debtors

　　壞帳準備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors

　　預付帳款 Prepayment

　　應(yīng)收補貼款 Allowance receivable

　　其他應(yīng)收款 Other debtors

　　壞帳準備- 其他應(yīng)收款 Provision for doubtful debts - other debtors

　　其他流動資產(chǎn) Other current assets

　　物資采購 Purchase

　　原材料 Raw materials

　　包裝物 Packing materials

　　低值易耗品 Low value consumbles

　　材料成本差異 Material cost difference

　　自制半成品 Self-manufactured goods

　　庫存商品 Finished goods

　　商品進銷差價 Difference between purchase & sales of commodities

　　委托加工物資 Consigned processiong material

　　委托代銷商品 Consignment-out

　　受托代銷商品 Consignment-in

　　分期收款發(fā)出商品 Goods on instalment sales

　　存貨跌價準備 Provision for obsolete stocks

　　待攤費用 Prepaid expenses

　　待處理流動資產(chǎn)損益 Unsettled G/L on current assets

　　待處理固定資產(chǎn)損益 Unsettled G/L on fixed assets

　　委托貸款-本金 Consignment loan - principle

　　委托貸款-利息 Consignment loan - interest

　　委托貸款-減值準備 Consignment loan - provision

　　固定資產(chǎn)-房屋建筑物 Fixed assets - Buildings

　　固定資產(chǎn)-機器設(shè)備 Fixed assets - Plant and machinery

　　固定資產(chǎn)-電子設(shè)備、器具及家具 Fixed assets - Electronic Equipment， furniture and fixtures

　　固定資產(chǎn)-運輸設(shè)備 Fixed assets - Automobiles

　　累計折舊 Accumulated depreciation

　　固定資產(chǎn)減值準備 Impairment of fixed assets

　　工程物資-專用材料 Project material - specific materials

　　工程物資-專用設(shè)備 Project material - specific equipment

　　工程物資-預付大型設(shè)備款 Project material - prepaid for equipment

　　工程物資-為生產(chǎn)準備的工具及器具 Project material - tools and facilities for production

　　在建工程 Construction in progress

　　在建工程減值準備 Impairment of construction in progress

　　固定資產(chǎn)清理 Disposal of fixed assets

　　無形資產(chǎn)-專利權(quán) Intangible assets - patent

　　無形資產(chǎn)-非專利技術(shù) Intangible assets - industrial property and know-how

　　無形資產(chǎn)-商標權(quán) Intangible assets - trademark rights

　　無形資產(chǎn)-土地使用權(quán) Intangible assets - land use rights

　　無形資產(chǎn)-商譽 Intangible assets - goodwil

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