[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 qG"|,bA  
银行存款 Cash in bank iHjo3_g)n  
其他货币资金-外埠存款Other monetary assets - cash in other cities RAKQ+Y"nl  
其他货币资金-银行本票 Other monetary assets - cashier‘s check A/N*Nc  
其他货币资金-银行汇票 Other monetary assets - bank draft }yqRz6=YB  
其他货币资金-信用卡 Other monetary assets - credit cards q3Umqvl)oe  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X:-X3mV9{  
其他货币资金-存出投资款 Other monetary assets - cash for investment <[C9F1]Ya  
短期投资-股票投资 Investments - Short term - stocks /rp4m&!  
短期投资-债券投资 Investments - Short term - bonds @_YEK3l]l  
短期投资-基金投资 Investments - Short term - funds #1Mk9sxo  
短期投资-其他投资 Investments - Short term - others i]GBu  
短期投资跌价准备 Provision for short-term investment hM E|=\  
长期股权投资-股票投资 Long term equity investment - stocks c?) pn9  
长期股权投资-其他股权投资 Long term equity investment - others /Nq!^=  
长期债券投资-债券投资 Long term securities investemnt - bonds tYIHsm\b  
长期债券投资-其他债权投资 Long term securities investment - others DGY#pnCu  
长期投资减值准备 Provision for long-term investment $m/-E#I#Z  
应收票据 Notes receivable n ! qm  
应收股利 Dividends receivable DHpU?;|3  
应收利息 Interest receivable }7hpx!s,  
应收帐款 Trade debtors 3DK^S2\zBm  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HY#7Ctn3  
预付帐款 Prepayment 8DTk<5mW~  
应收补贴款 Allowance receivable $o\p["DP  
其他应收款 Other debtors Y=X"Y H|  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5!#"
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其他流动资产 Other current assets <0P`ct0,i  
物资采购 Purchase ,- ]2s_  
原材料 Raw materials OfTcF_%  
包装物 Packing materials N-^\X3X  

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