[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]

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银行存款 Cash in bank <Zi
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其他货币资金-外埠存款Other monetary assets - cash in other cities Wama>dy%  
其他货币资金-银行本票 Other monetary assets - cashier‘s check ra&C|"~E  
其他货币资金-银行汇票 Other monetary assets - bank draft :NLNxK  
其他货币资金-信用卡 Other monetary assets - credit cards VX%+!6+fS  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ".\(A f2  
其他货币资金-存出投资款 Other monetary assets - cash for investment nAzr!$qbNv  
短期投资-股票投资 Investments - Short term - stocks B_S3}g<~  
短期投资-债券投资 Investments - Short term - bonds UOwNcY  
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 5f5ZfK3<i  
短期投资跌价准备 Provision for short-term investment DXt^Ym5Cv  
长期股权投资-股票投资 Long term equity investment - stocks $W]bw#NH  
长期股权投资-其他股权投资 Long term equity investment - others m+g>s&1H  
长期债券投资-债券投资 Long term securities investemnt - bonds JF gN  
长期债券投资-其他债权投资 Long term securities investment - others >U)O@W)  
长期投资减值准备 Provision for long-term investment zvD5i,I  
应收票据 Notes receivable bhmjH(.t  
应收股利 Dividends receivable w(D9'  
应收利息 Interest receivable O^#u%
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应收帐款 Trade debtors F?B= :8,}  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =S,<yQJ  
预付帐款 Prepayment EMG*8HRI>r  
应收补贴款 Allowance receivable >y[S?M  
其他应收款 Other debtors 5b,98Q  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `vw.~OBl  
其他流动资产 Other current assets m##=iB|
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物资采购 Purchase B
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原材料 Raw materials N3p3"4_]fy  
包装物 Packing materials V{{x~Q9  

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