[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 8qc%{8  
银行存款 Cash in bank jK=*~I  
其他货币资金-外埠存款Other monetary assets - cash in other cities I/>IB  
其他货币资金-银行本票 Other monetary assets - cashier‘s check <s2l*mc  
其他货币资金-银行汇票 Other monetary assets - bank draft s7 KKH w  
其他货币资金-信用卡 Other monetary assets - credit cards f|G7L5-  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 87Uv+((H  
其他货币资金-存出投资款 Other monetary assets - cash for investment m@Nx`aS?  
短期投资-股票投资 Investments - Short term - stocks x2B"%3th0  
短期投资-债券投资 Investments - Short term - bonds :aqh8b v  
短期投资-基金投资 Investments - Short term - funds u}rot+)%  
短期投资-其他投资 Investments - Short term - others b(yO  
短期投资跌价准备 Provision for short-term investment v-gT 3kJ  
长期股权投资-股票投资 Long term equity investment - stocks ]EcZ|c7o9y  
长期股权投资-其他股权投资 Long term equity investment - others LAKZAi%O0  
长期债券投资-债券投资 Long term securities investemnt - bonds '?>eW2d  
长期债券投资-其他债权投资 Long term securities investment - others ICTtubjV"  
长期投资减值准备 Provision for long-term investment 9j 2I6lGQ  
应收票据 Notes receivable vX/A9Qi,U.  
应收股利 Dividends receivable 4GfLS.Ip  
应收利息 Interest receivable "^=[*i  
应收帐款 Trade debtors ~76.S  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i]-g
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预付帐款 Prepayment +{%4&T<nHw  
应收补贴款 Allowance receivable tZ
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其他应收款 Other debtors `p{
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =zjUd 5  
其他流动资产 Other current assets 1b7xw#gLx  
物资采购 Purchase qQcC[ 50  
原材料 Raw materials 5>@uEebkv]  
包装物 Packing materials '*XNgvX  

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