[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 /p !A:8  
银行存款 Cash in bank "#*W#ohVA  
其他货币资金-外埠存款Other monetary assets - cash in other cities /h>g-zb  
其他货币资金-银行本票 Other monetary assets - cashier‘s check x3y
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其他货币资金-银行汇票 Other monetary assets - bank draft D?n6h\h\$%  
其他货币资金-信用卡 Other monetary assets - credit cards `*s:[k5k  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3RaduN]  
其他货币资金-存出投资款 Other monetary assets - cash for investment G^.N$wcv  
短期投资-股票投资 Investments - Short term - stocks B0Df7jr%`>  
短期投资-债券投资 Investments - Short term - bonds 9,?~
d
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短期投资-基金投资 Investments - Short term - funds g<Z :`00|  
短期投资-其他投资 Investments - Short term - others #Y=^4U`  
短期投资跌价准备 Provision for short-term investment j4/[Z'5ny  
长期股权投资-股票投资 Long term equity investment - stocks oxxuw Dcl  
长期股权投资-其他股权投资 Long term equity investment - others ep6+YK:cn  
长期债券投资-债券投资 Long term securities investemnt - bonds t\,Y<9{w  
长期债券投资-其他债权投资 Long term securities investment - others G'JHimP2j  
长期投资减值准备 Provision for long-term investment @1*
^ttC  
应收票据 Notes receivable |^Io
x0A  
应收股利 Dividends receivable _w
KwiJs  
应收利息 Interest receivable %ax r@o[  
应收帐款 Trade debtors Uj5
-x%~  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6*Z7JiQ0  
预付帐款 Prepayment /"X_{3dq?  
应收补贴款 Allowance receivable NsB]f{7>8+  
其他应收款 Other debtors q;68tEupR  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors cC-8.2  
其他流动资产 Other current assets QXb2jWz  
物资采购 Purchase c!\Gj|  
原材料 Raw materials S)U *1t7[  
包装物 Packing materials |.)LZP,  

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