[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 \YJQN3^46>  
银行存款 Cash in bank dpE^BWv3  
其他货币资金-外埠存款Other monetary assets - cash in other cities ~Qif-|[V  
其他货币资金-银行本票 Other monetary assets - cashier‘s check `vzMuL;  
其他货币资金-银行汇票 Other monetary assets - bank draft J#H,QYnf(L  
其他货币资金-信用卡 Other monetary assets - credit cards 7_ 3 PM 3C  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fc
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其他货币资金-存出投资款 Other monetary assets - cash for investment f9UDH8X  
短期投资-股票投资 Investments - Short term - stocks vG6*[c8  
短期投资-债券投资 Investments - Short term - bonds z l`m1k-X  
短期投资-基金投资 Investments - Short term - funds LsI@_,XW<  
短期投资-其他投资 Investments - Short term - others 9[\do@  
短期投资跌价准备 Provision for short-term investment 0x5\{f  
长期股权投资-股票投资 Long term equity investment - stocks E3p$^['vx  
长期股权投资-其他股权投资 Long term equity investment - others g:~q&b[q6  
长期债券投资-债券投资 Long term securities investemnt - bonds {~]5QKg.  
长期债券投资-其他债权投资 Long term securities investment - others A-m IWTa  
长期投资减值准备 Provision for long-term investment 9ec ?L  
应收票据 Notes receivable 0VQBm^$(  
应收股利 Dividends receivable E4\HI+  
应收利息 Interest receivable : Nf(:D8  
应收帐款 Trade debtors 4sSw7`  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D]fgBW-  
预付帐款 Prepayment zk3\v "  
应收补贴款 Allowance receivable ?#<'w(^%#  
其他应收款 Other debtors S=kO9"RB]  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;Q&9t  
其他流动资产 Other current assets 416}# Mk  
物资采购 Purchase HZ!<dy3  
原材料 Raw materials 78:x{1nUM[  
包装物 Packing materials 6&<QjO  

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