我國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理(已修改)
2025-06-19 19:01 本頁(yè)面
【正文】 中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理報(bào)名直通車(chē) 2011初級(jí)職稱(超值班) 2011初級(jí)職稱(精品班) 2011初級(jí)職稱(速成班) 2011中級(jí)職稱(超值班) 2011中級(jí)職稱(精品班) 2011中級(jí)職稱(速成班) 2011注冊(cè)會(huì)計(jì)師(精品班) 2011注冊(cè)會(huì)計(jì)師(超值班) 2011注冊(cè)會(huì)計(jì)師(實(shí)驗(yàn)班) 2011注冊(cè)會(huì)計(jì)師(綜合階段):特色班 2011注冊(cè)會(huì)計(jì)師(綜合階段):精品班 2011注冊(cè)會(huì)計(jì)師(綜合階段):實(shí)驗(yàn)班 2011注冊(cè)稅務(wù)師 快速注卡各地購(gòu)卡東奧書(shū)店學(xué) 習(xí) 卡課件中心購(gòu)買(mǎi)課程注冊(cè)稅務(wù)師初級(jí)職稱中級(jí)職稱注冊(cè)會(huì)計(jì)師名師 | 書(shū)店 | 答疑 | 試題 | 資訊 | 考試 | 實(shí)務(wù) | 生涯 | 法規(guī) | 專題 | 周刊 | 視頻 | 論壇 | 博客 | 首頁(yè) 您現(xiàn)在的位置： 東奧會(huì)計(jì)在線 會(huì)計(jì)生涯 考試經(jīng)歷 正文【推薦給朋友】 【收藏本文】 【打印本文】中國(guó)注冊(cè)會(huì)計(jì)師考試英文測(cè)試詞匯整理 來(lái)源：財(cái)考網(wǎng) 時(shí)間：200998 15:32:11 字體：大 小 【我要糾錯(cuò)】 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(jià)準(zhǔn)備 Provision for shortterm investment 長(zhǎng)期股權(quán)投資股票投資 Long term equity investment stocks 長(zhǎng)期股權(quán)投資其他股權(quán)投資 Long term equity investment others 長(zhǎng)期債券投資債券投資 Long term securities investemnt bonds 長(zhǎng)期債券投資其他債權(quán)投資 Long term securities investment others 長(zhǎng)期投資減值準(zhǔn)備 Provision for longterm 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(zhǔn)備 應(yīng)收帳款 Provision for doubtful debts trade debtors 預(yù)付帳款 Prepayment 應(yīng)收補(bǔ)貼款 Allowance receivable 其他應(yīng)收款 Other debtors 壞帳準(zhǔn)備 其他應(yīng)收款 Provision for doubtful debts other debtors 其他流動(dòng)資產(chǎn) Other current assets 物資采購(gòu) 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 Selfmanufactured goods 庫(kù)存商品 Finished goods 商品進(jìn)銷(xiāo)差價(jià) Difference between purchase amp。 sales of modities 委托加工物資 Consigned processiong material 委托代銷(xiāo)商品 Consignmentout 受托代銷(xiāo)商品 Consignmentin 分期收款發(fā)出商品 Goods on instalment sales 存貨跌價(jià)準(zhǔn)備 Provision for obsolete stocks 待攤費(fèi)用 Prepaid expenses 待處理流動(dòng)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(zhǔn)備 Consignment loan provision 固定資產(chǎn)房屋建筑物 Fixed assets Buildings 固定資產(chǎn)機(jī)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(yùn)輸設(shè)備 Fixed assets Automobiles 累計(jì)折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)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(yù)付大型設(shè)備款 Project material prepaid for equipment 工程物資為生產(chǎn)準(zhǔn)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(zhǔn)備 Impairment of construction in progress 固定資產(chǎn)清理 Disposal of fixed assets 無(wú)形資產(chǎn)專利權(quán) Intangible assets patent 無(wú)形資產(chǎn)非專利技術(shù) Intangible assets industrial property and knowhow 無(wú)形資產(chǎn)商標(biāo)權(quán) Intangible assets trademark rights 無(wú)形資產(chǎn)土地使用權(quán) Intangible assets land use rights 無(wú)形資產(chǎn)商譽(yù) Intangible assets goodwill 無(wú)形資產(chǎn)減值準(zhǔn)備 Impairment of intangible assets 長(zhǎng)期待攤費(fèi)用 Deferred assets 未確認(rèn)融資費(fèi)用 Unrecognized finance fees 其他長(zhǎng)期資產(chǎn) Other long term assets 遞延稅款借項(xiàng) Deferred assets debits 應(yīng)付票據(jù) Notes payable 應(yīng)付帳款 Trade creditors 預(yù)收帳款 Adanvances from customers 代銷(xiāo)商品款 Consignmentin payables 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 應(yīng)付股利 Proposed dividends 待轉(zhuǎn)資產(chǎn)價(jià)值 Donated assets 預(yù)計(jì)負(fù)債 Accrued liabilities 應(yīng)付短期債券 Shortterm debentures payable 其他流動(dòng)負(fù)債 Other current liabilities 預(yù)提費(fèi)用 Accrued expenses 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 短期借款抵押借款 Bank loans Short term pledged 短期借款信用借款 Bank loans Short term credit 短期借款擔(dān)保借款 Bank loans Short term guaranteed 一年內(nèi)到期長(zhǎng)期借款 Long term loans due within one year 一年內(nèi)到期長(zhǎng)期應(yīng)付款 Long term payable due within one year 長(zhǎng)期借款 Bank loans Long term 應(yīng)付債券債券面值 Bond payable Par value 應(yīng)付債券債券溢價(jià) Bond payable Excess 應(yīng)付債券債券折價(jià) Bond payable Discount 應(yīng)付債券應(yīng)計(jì)利息 Bond payable Accrue
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