注会考试英文测试词汇(共部分).docVIP

注会考试英文测试词汇 注会考试英文测试词汇（一）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注会考试英文测试词汇（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?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?as