[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 Y/F6\oh  
银行存款 Cash in bank /'SNw?&  
其他货币资金-外埠存款Other monetary assets - cash in other cities *VCXihgo  
其他货币资金-银行本票 Other monetary assets - cashier‘s check w?L6!)oiz  
其他货币资金-银行汇票 Other monetary assets - bank draft 7g^]:3f!
 
其他货币资金-信用卡 Other monetary assets - credit cards _;"il%l=1  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit i$Ul(?  
其他货币资金-存出投资款 Other monetary assets - cash for investment g>%o #P7  
短期投资-股票投资 Investments - Short term - stocks x>K Or,f  
短期投资-债券投资 Investments - Short term - bonds ijv(9mR  
短期投资-基金投资 Investments - Short term - funds {p2!|A&a  
短期投资-其他投资 Investments - Short term - others hE{K=Tz$  
短期投资跌价准备 Provision for short-term investment `bq
<$e  
长期股权投资-股票投资 Long term equity investment - stocks J0WxR&%a)  
长期股权投资-其他股权投资 Long term equity investment - others )$2QZ qX  
长期债券投资-债券投资 Long term securities investemnt - bonds [g|_~h  
长期债券投资-其他债权投资 Long term securities investment - others ic:zsuEm  
长期投资减值准备 Provision for long-term investment iT+8|Yia  
应收票据 Notes receivable @?sRj&w  
应收股利 Dividends receivable AYBns]!  
应收利息 Interest receivable }rUN_.n4z  
应收帐款 Trade debtors b=C*W,Q_#  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aqZi:icFa  
预付帐款 Prepayment 9cbd~mM{  
应收补贴款 Allowance receivable jVe1b1rt~3  
其他应收款 Other debtors LBeF&sb6  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e+7"/icK  
其他流动资产 Other current assets [>I<#_
^~  
物资采购 Purchase >NV@
R&  
原材料 Raw materials k=$TGqQY?  
包装物 Packing materials c^xIm'eob  

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