注册会计师考试：会计英语常用词汇(一)

　　帐目名词

　　一、 资产类 Assets

　　流动资产 Current assets

　　货币资金 Cash and cash equivalents

　　现金 Cash

　　银行存款 Cash in bank

　　其他货币资金 Other cash and cash equivalents

　　外埠存款 Other city Cash in bank

　　银行本票 Cashier''s cheque

　　银行汇票 Bank draft

　　信用卡 Credit card

　　信用证保证金 L/C Guarantee deposits

　　存出投资款 Refundable deposits

　　短期投资 Short-term investments

　　股票 Short-term investments - stock

　　债券 Short-term investments - corporate bonds

　　基金 Short-term investments - corporate funds

　　其他 Short-term investments - other

　　短期投资跌价准备 Short-term investments falling price reserves

　　应收款 Account receivable

　　应收票据 Note receivable

　　银行承兑汇票 Bank acceptance

　　商业承兑汇票 Trade acceptance

　　应收股利 Dividend receivable

　　应收利息 Interest receivable

　　应收账款 Account receivable

　　其他应收款 Other notes receivable

　　坏账准备 Bad debt reserves

　　预付账款 Advance money

　　应收补贴款 Cover deficit by state subsidies of receivable

　　库存资产 Inventories

　　物资采购 Supplies purchasing

　　原材料 Raw materials

　　包装物 Wrappage

　　低值易耗品 Low-value consumption goods

　　材料成本差异 Materials cost variance

　　自制半成品 Semi-Finished goods

　　库存商品 Finished goods

　　商品进销差价 Differences between purchasing and selling price

　　委托加工物资 Work in process - outsourced

　　委托代销商品 Trust to and sell the goods on a commission basis

　　受托代销商品 Commissioned and sell the goods on a commission basis

　　存货跌价准备 Inventory falling price reserves

　　分期收款发出商品 Collect money and send out the goods by stages

　　待摊费用 Deferred and prepaid expenses

　　长期投资 Long-term investment

　　长期股权投资 Long-term investment on stocks

　　股票投资 Investment on stocks

2007年注册会计师CPA考试高效复习五大绝招