[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 KEtV  
银行存款 Cash in bank 
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其他货币资金-外埠存款Other monetary assets - cash in other cities iP0m1  
其他货币资金-银行本票 Other monetary assets - cashier‘s check *mzi ?3  
其他货币资金-银行汇票 Other monetary assets - bank draft /kY9z~l  
其他货币资金-信用卡 Other monetary assets - credit cards tsAV46S  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit h{gFqkDoTI  
其他货币资金-存出投资款 Other monetary assets - cash for investment Ss + F  
短期投资-股票投资 Investments - Short term - stocks qS#G7~ur>y  
短期投资-债券投资 Investments - Short term - bonds 3Rc*vVnI  
短期投资-基金投资 Investments - Short term - funds is4}s,]$6  
短期投资-其他投资 Investments - Short term - others q0NFz mG  
短期投资跌价准备 Provision for short-term investment .Q%Hi7JMi  
长期股权投资-股票投资 Long term equity investment - stocks ~f h  
长期股权投资-其他股权投资 Long term equity investment - others B:Ts_9*  
长期债券投资-债券投资 Long term securities investemnt - bonds bZNqv-5 4h  
长期债券投资-其他债权投资 Long term securities investment - others T9 /;$6s*  
长期投资减值准备 Provision for long-term investment Ea&|k
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应收票据 Notes receivable HohCb4d o  
应收股利 Dividends receivable q7X#LYk  
应收利息 Interest receivable $DoR@2~y  
应收帐款 Trade debtors [3jJQ3O,  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >\d&LLAe  
预付帐款 Prepayment -g@!\{  
应收补贴款 Allowance receivable /~Y\KOH|  
其他应收款 Other debtors o/w3b8  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !&{rnK  
其他流动资产 Other current assets TI'v /=;)  
物资采购 Purchase '
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原材料 Raw materials dymq Z<  
包装物 Packing materials x~V[}4E%>  

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