[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 HI|egf @  
银行存款 Cash in bank (.

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其他货币资金-外埠存款Other monetary assets - cash in other cities 3@x[M?$  
其他货币资金-银行本票 Other monetary assets - cashier‘s check q]: 72+  
其他货币资金-银行汇票 Other monetary assets - bank draft {2:baoG-  
其他货币资金-信用卡 Other monetary assets - credit cards 7I w^  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]pe7I P  
其他货币资金-存出投资款 Other monetary assets - cash for investment z8a{M$-Q
 
短期投资-股票投资 Investments - Short term - stocks /~'C!so[v  
短期投资-债券投资 Investments - Short term - bonds DDkN3\w  
短期投资-基金投资 Investments - Short term - funds K>.}>)0  
短期投资-其他投资 Investments - Short term - others xwsl$Rj  
短期投资跌价准备 Provision for short-term investment C2rG3X^~Jm  
长期股权投资-股票投资 Long term equity investment - stocks ^V;r  
长期股权投资-其他股权投资 Long term equity investment - others J&\Q3_vro9  
长期债券投资-债券投资 Long term securities investemnt - bonds W[J2>`k9  
长期债券投资-其他债权投资 Long term securities investment - others f3!Oc  
长期投资减值准备 Provision for long-term investment g D)M7`4  
应收票据 Notes receivable i/_rz.
c~3  
应收股利 Dividends receivable 0o$RvxJ  
应收利息 Interest receivable YG0/e#5  
应收帐款 Trade debtors yWRIh*>nE  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |GQq:MB;z  
预付帐款 Prepayment Te}gmt+#%  
应收补贴款 Allowance receivable @Un/,-ck  
其他应收款 Other debtors mr}o0@5av  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b X38=.up  
其他流动资产 Other current assets hJ8&OCR }  
物资采购 Purchase %_:L_VD@  
原材料 Raw materials gnN> Rl 5_  
包装物 Packing materials 6 DQOar>d  

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