[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 ,dn9tY3  
银行存款 Cash in bank OQMkpX-dH  
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check z+I'N4*^  
其他货币资金-银行汇票 Other monetary assets - bank draft zY~  
其他货币资金-信用卡 Other monetary assets - credit cards @5N^^B  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cHOtMPyQ  
其他货币资金-存出投资款 Other monetary assets - cash for investment <+UEM~)  
短期投资-股票投资 Investments - Short term - stocks GL$!JKWp  
短期投资-债券投资 Investments - Short term - bonds k`JP  
短期投资-基金投资 Investments - Short term - funds >nV~5f+  
短期投资-其他投资 Investments - Short term - others \"Z^{Y[,;  
短期投资跌价准备 Provision for short-term investment "*W:  
长期股权投资-股票投资 Long term equity investment - stocks DhY.5  
长期股权投资-其他股权投资 Long term equity investment - others CsHHJgx  
长期债券投资-债券投资 Long term securities investemnt - bonds D/)wg$MI  
长期债券投资-其他债权投资 Long term securities investment - others RUqN,C,m5I  
长期投资减值准备 Provision for long-term investment y G\^PD  
应收票据 Notes receivable M#X8Rs1`  
应收股利 Dividends receivable wBZ=IMDu\  
应收利息 Interest receivable ,Oa-AF/p  
应收帐款 Trade debtors 4k/B=%l  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors eJA$J=^R;  
预付帐款 Prepayment OE
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应收补贴款 Allowance receivable jGpSECs  
其他应收款 Other debtors T<(1)N1H`  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }a?PBo`  
其他流动资产 Other current assets C'&)""3d  
物资采购 Purchase )!.ef6

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原材料 Raw materials pgbm2m T9  
包装物 Packing materials O O?e8OU  

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