[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 !7)#aXt &  
银行存款 Cash in bank K\8zhY  
其他货币资金-外埠存款Other monetary assets - cash in other cities %0/qb0N&  
其他货币资金-银行本票 Other monetary assets - cashier‘s check T{m) = (q  
其他货币资金-银行汇票 Other monetary assets - bank draft !.t D.(XP  
其他货币资金-信用卡 Other monetary assets - credit cards tCGx]\  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit  ZnzO
]  
其他货币资金-存出投资款 Other monetary assets - cash for investment
g)TZ/,NQ{  
短期投资-股票投资 Investments - Short term - stocks $U9]v5  
短期投资-债券投资 Investments - Short term - bonds t6mv  
短期投资-基金投资 Investments - Short term - funds /EP zT7  
短期投资-其他投资 Investments - Short term - others zF>;7'\x  
短期投资跌价准备 Provision for short-term investment ,c?( |tF  
长期股权投资-股票投资 Long term equity investment - stocks j%w^8}U>G  
长期股权投资-其他股权投资 Long term equity investment - others 5~jz| T}s  
长期债券投资-债券投资 Long term securities investemnt - bonds qq<T~^  
长期债券投资-其他债权投资 Long term securities investment - others (Eo
sLn h0  
长期投资减值准备 Provision for long-term investment JR15y3F  
应收票据 Notes receivable Xy !NBh7I  
应收股利 Dividends receivable )1Y?S;  
应收利息 Interest receivable A?}[rM Z  
应收帐款 Trade debtors Cc%{e9e*  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yTK3eK  
预付帐款 Prepayment pmWy:0R  
应收补贴款 Allowance receivable 8HJ,6Lr;  
其他应收款 Other debtors GI,TE  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u7RlxA:  
其他流动资产 Other current assets X;UEq]kcmn  
物资采购 Purchase DmPsE6G}  
原材料 Raw materials e`LkCy[_  
包装物 Packing materials S$$SLy:P  

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