注册会计师考试会计英语复习辅导(一)

（中文科目是老的叫法）
现金Cashinhand
银行存款Cashinbank
其他货币资金-外埠存款Othermonetaryassets-cashinothercities
其他货币资金-银行本票Othermonetaryassets-cashier‘scheck
其他货币资金-银行汇票Othermonetaryassets-bankdraft
其他货币资金-信用卡Othermonetaryassets-creditcards
其他货币资金-信用证保证金Othermonetaryassets-L/Cdeposit
其他货币资金-存出投资款Othermonetaryassets-cashforinvestment
短期投资-股票投资Investments-Shortterm-stocks
短期投资-债券投资Investments-Shortterm-bonds
短期投资-基金投资Investments-Shortterm-funds
短期投资-其他投资Investments-Shortterm-others
短期投资跌价准备Provisionforshort-terminvestment
长期股权投资-股票投资Longtermequityinvestment-stocks
长期股权投资-其他股权投资Longtermequityinvestment-others
长期债券投资-债券投资Longtermsecuritiesinvestemnt-bonds
长期债券投资-其他债权投资Longtermsecuritiesinvestment-others
长期投资减值准备Provisionforlong-terminvestment
应收票据Notesreceivable
应收股利Dividendsreceivable
应收利息Interestreceivable
应收帐款Tradedebtors
坏帐准备-应收帐款Provisionfordoubtfuldebts-tradedebtors
预付帐款Prepayment
应收补贴款Allowancereceivable
其他应收款Otherdebtors
坏帐准备-其他应收款Provisionfordoubtfuldebts-otherdebtors
其他流动资产Othercurrentassets
物资采购Purchase
原材料Rawmaterials
包装物Packingmaterials
低值易耗品Lowvalueconsumbles
材料成本差异Materialcostdifference
自制半成品Self-manufacturedgoods
库存商品Finishedgoods
商品进销差价Differencebetweenpurchase&salesofcommodities
委托加工物资Consignedprocessiongmaterial
委托代销商品Consignment-out
受托代销商品Consignment-in
分期收款发出商品Goodsoninstalmentsales
存货跌价准备Provisionforobsoletestocks
待摊费用Prepaidexpenses
待处理流动资产损益UnsettledG/Loncurrentassets
待处理固定资产损益UnsettledG/Lonfixedassets
委托贷款-本金Consignmentloan-principle
委托贷款-利息Consignmentloan-interest
委托贷款-减值准备Consignmentloan-provision
固定资产-房屋建筑物Fixedassets-Buildings
固定资产-机器设备Fixedassets-Plantandmachinery
固定资产-电子设备、器具及家具Fixedassets-ElectronicEquipment,furnitureandfixtures
固定资产-运输设备Fixedassets-Automobiles
累计折旧Accumulateddepreciation
固定资产减值准备Impairmentoffixedassets