[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 >W>3w  
银行存款 Cash in bank Qv1<)&Ft<  
其他货币资金-外埠存款Other monetary assets - cash in other cities 7G':h0i8  
其他货币资金-银行本票 Other monetary assets - cashier‘s check efN5(9*9R  
其他货币资金-银行汇票 Other monetary assets - bank draft GBSuTu8  
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment ?hBjq  
短期投资-股票投资 Investments - Short term - stocks &+|bAn9AJ  
短期投资-债券投资 Investments - Short term - bonds L+K,Y:D!W  
短期投资-基金投资 Investments - Short term - funds ;
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短期投资-其他投资 Investments - Short term - others "*8>` 6E  
短期投资跌价准备 Provision for short-term investment >v#6SDg  
长期股权投资-股票投资 Long term equity investment - stocks 9KCeKT>v  
长期股权投资-其他股权投资 Long term equity investment - others MMU>55+-  
长期债券投资-债券投资 Long term securities investemnt - bonds 6v?tZ&, G  
长期债券投资-其他债权投资 Long term securities investment - others :6TLT-B  
长期投资减值准备 Provision for long-term investment !:2_y'hA  
应收票据 Notes receivable b]5/IT)@O  
应收股利 Dividends receivable #kQ1,P6,(  
应收利息 Interest receivable pL5Bz!_r  
应收帐款 Trade debtors {iXQUj  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %t*KP=@  
预付帐款 Prepayment <g$bM;6%  
应收补贴款 Allowance receivable GahIR9_2  
其他应收款 Other debtors N1fPutl$a
 
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors p54e'Zb  
其他流动资产 Other current assets d~qZ;uw  
物资采购 Purchase ech1{v\B|  
原材料 Raw materials NjFlV(XT}  
包装物 Packing materials blx"WVqo  

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