[专业英语]中国注册会计师考试英文测试词汇整理1 [复制链接]

现金 Cash in hand .bD_R7Bi6  
银行存款 Cash in bank Zc"B0_&?:7  
其他货币资金-外埠存款Other monetary assets - cash in other cities ]ALc;lb-}  
其他货币资金-银行本票 Other monetary assets - cashier‘s check /?/#B `  
其他货币资金-银行汇票 Other monetary assets - bank draft : t$l.+B  
其他货币资金-信用卡 Other monetary assets - credit cards N:VX!w  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~Cc.cce5  
其他货币资金-存出投资款 Other monetary assets - cash for investment ?hYqcT[%  
短期投资-股票投资 Investments - Short term - stocks $[@0^IJq=K  
短期投资-债券投资 Investments - Short term - bonds I1U7.CT  
短期投资-基金投资 Investments - Short term - funds CY?G*nS?iK  
短期投资-其他投资 Investments - Short term - others dz#5
q-r  
短期投资跌价准备 Provision for short-term investment w>xV  
长期股权投资-股票投资 Long term equity investment - stocks +~nzii3  
长期股权投资-其他股权投资 Long term equity investment - others ~Z$bf>[(R7  
长期债券投资-债券投资 Long term securities investemnt - bonds 2h {q h  
长期债券投资-其他债权投资 Long term securities investment - others "k$JP  
长期投资减值准备 Provision for long-term investment %m{U& -(l@  
应收票据 Notes receivable >cL{Ya}Rz  
应收股利 Dividends receivable Ap\AP{S4  
应收利息 Interest receivable +~sd"v6  
应收帐款 Trade debtors W&"|}Pi/  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >i,iOx|E-  
预付帐款 Prepayment P ,eH5w"  
应收补贴款 Allowance receivable lz | 64J  
其他应收款 Other debtors  1;eX&  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors aaWJ* >rJ  
其他流动资产 Other current assets $trAC@3O@  
物资采购 Purchase N?4q  
原材料 Raw materials 4YU/uQm  
包装物 Packing materials S\NL+V?7h  

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