[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 1np^(['ih  
银行存款 Cash in bank }1H=wg
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其他货币资金-外埠存款Other monetary assets - cash in other cities l!~
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其他货币资金-银行本票 Other monetary assets - cashier‘s check pwX C  
其他货币资金-银行汇票 Other monetary assets - bank draft s0W2?!>)  
其他货币资金-信用卡 Other monetary assets - credit cards E~hzh /,34  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 53OJ-m%a  
其他货币资金-存出投资款 Other monetary assets - cash for investment 8E^@yZo{  
短期投资-股票投资 Investments - Short term - stocks qE7R4>5xjO  
短期投资-债券投资 Investments - Short term - bonds q/&y*)&'O  
短期投资-基金投资 Investments - Short term - funds ,^'R_efY  
短期投资-其他投资 Investments - Short term - others r/:%}(7;  
短期投资跌价准备 Provision for short-term investment CAc %f9!3  
长期股权投资-股票投资 Long term equity investment - stocks ~H /2R  
长期股权投资-其他股权投资 Long term equity investment - others YJF#)TkF  
长期债券投资-债券投资 Long term securities investemnt - bonds RW7(r/C  
长期债券投资-其他债权投资 Long term securities investment - others ^]c6RE_  
长期投资减值准备 Provision for long-term investment LMl~yqM  
应收票据 Notes receivable >'=MH2;  
应收股利 Dividends receivable 9w4sSj`  
应收利息 Interest receivable g!J0L7i|  
应收帐款 Trade debtors F[`ZqW  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors eC`pnE  
预付帐款 Prepayment Ob<W/-%5tH  
应收补贴款 Allowance receivable "^CXY3v  
其他应收款 Other debtors \gO,hST  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %i0\1hhV<  
其他流动资产 Other current assets ,"?A2n-qO  
物资采购 Purchase nB
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原材料 Raw materials j|(Z#3J  
包装物 Packing materials w YNloU  

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