[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 SDpaW6(_  
银行存款 Cash in bank IM),cOp=  
其他货币资金-外埠存款Other monetary assets - cash in other cities z8FeL5.(  
其他货币资金-银行本票 Other monetary assets - cashier‘s check |&lAt\  
其他货币资金-银行汇票 Other monetary assets - bank draft 4tU3+e5h  
其他货币资金-信用卡 Other monetary assets - credit cards ?it49  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &PWz4hZ  
其他货币资金-存出投资款 Other monetary assets - cash for investment Q]Q]kj2  
短期投资-股票投资 Investments - Short term - stocks I)I,{
xT4  
短期投资-债券投资 Investments - Short term - bonds l/0TNOA  
短期投资-基金投资 Investments - Short term - funds >7. $=y8b  
短期投资-其他投资 Investments - Short term - others J (F]?H  
短期投资跌价准备 Provision for short-term investment LM}0QL m?  
长期股权投资-股票投资 Long term equity investment - stocks \xJT sdd  
长期股权投资-其他股权投资 Long term equity investment - others  *e{d^  
长期债券投资-债券投资 Long term securities investemnt - bonds hGyi@0  
长期债券投资-其他债权投资 Long term securities investment - others OnFx8r:q@%  
长期投资减值准备 Provision for long-term investment cLR02  
应收票据 Notes receivable [ah%>&u  
应收股利 Dividends receivable j/_@~MJBt  
应收利息 Interest receivable M0g!"0?  
应收帐款 Trade debtors GY 4?}T^s  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors T ) T0.c  
预付帐款 Prepayment Es<id}`  
应收补贴款 Allowance receivable 7c$;-O  
其他应收款 Other debtors ^;4nHH7z-,  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (%]&Pe]  
其他流动资产 Other current assets ?<VahDBS+A  
物资采购 Purchase Vvu+gP'z.  
原材料 Raw materials !^BXai/  
包装物 Packing materials v`#T)5gl-  

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