[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 FeM,$&G:  
银行存款 Cash in bank  ;zl/  
其他货币资金-外埠存款Other monetary assets - cash in other cities $={WtR  
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;"@FLq(n  
其他货币资金-银行汇票 Other monetary assets - bank draft )xMP  
其他货币资金-信用卡 Other monetary assets - credit cards 1n86Mp1.e  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit D;l)&"|r?  
其他货币资金-存出投资款 Other monetary assets - cash for investment l8_TeO  
短期投资-股票投资 Investments - Short term - stocks ]CIZF,  
短期投资-债券投资 Investments - Short term - bonds (KDv>@5  
短期投资-基金投资 Investments - Short term - funds 0- 'f1 1S  
短期投资-其他投资 Investments - Short term - others rLm:qu(F1  
短期投资跌价准备 Provision for short-term investment }M I9?\"q  
长期股权投资-股票投资 Long term equity investment - stocks G?OwhX  
长期股权投资-其他股权投资 Long term equity investment - others s`$px2Gw  
长期债券投资-债券投资 Long term securities investemnt - bonds &_!g|-  
长期债券投资-其他债权投资 Long term securities investment - others XS'0fq
a  
长期投资减值准备 Provision for long-term investment vj:hMPC ZM  
应收票据 Notes receivable H@8g 9;+  
应收股利 Dividends receivable # Y*cLN`Y7  
应收利息 Interest receivable 3C8W]yw/s  
应收帐款 Trade debtors Jc#()4  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u/h!i@_w[  
预付帐款 Prepayment W]v[Xm$q  
应收补贴款 Allowance receivable X[cSmkp7  
其他应收款 Other debtors FrNW@  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wPl!}HNf  
其他流动资产 Other current assets bh8IF,@a  
物资采购 Purchase y/}>)o4Q  
原材料 Raw materials >Tm|}\qEb  
包装物 Packing materials FB0y  

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