[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 g0w<vD`<g  
银行存款 Cash in bank XjpFJ#T*$A  
其他货币资金-外埠存款Other monetary assets - cash in other cities 1X\dH<B}  
其他货币资金-银行本票 Other monetary assets - cashier‘s check J wR]!  
其他货币资金-银行汇票 Other monetary assets - bank draft [bH5
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其他货币资金-信用卡 Other monetary assets - credit cards U[9`:aV;  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :5? g<@  
其他货币资金-存出投资款 Other monetary assets - cash for investment hamn9  
短期投资-股票投资 Investments - Short term - stocks A-:58Qau+  
短期投资-债券投资 Investments - Short term - bonds N_TWT&o4  
短期投资-基金投资 Investments - Short term - funds D6!`p6r+  
短期投资-其他投资 Investments - Short term - others Y= JfV  
短期投资跌价准备 Provision for short-term investment d)m+Hc.  
长期股权投资-股票投资 Long term equity investment - stocks &-#!]T-P:E  
长期股权投资-其他股权投资 Long term equity investment - others aNgaV$|2a  
长期债券投资-债券投资 Long term securities investemnt - bonds Y4,~s64e  
长期债券投资-其他债权投资 Long term securities investment - others (xffU%C^  
长期投资减值准备 Provision for long-term investment H:x=v4NgsU  
应收票据 Notes receivable ffo{4er  
应收股利 Dividends receivable F3/aq+<P[  
应收利息 Interest receivable w|?< ;+  
应收帐款 Trade debtors &d]%b`EXq  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QjMH1S  
预付帐款 Prepayment ON~jt[  
应收补贴款 Allowance receivable "#x<>a)O\  
其他应收款 Other debtors @K`2y'#b  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors hR"j[  
其他流动资产 Other current assets G"&9u2k  
物资采购 Purchase >pjmVlw?  
原材料 Raw materials 7r#U^d(  
包装物 Packing materials  ~0 <?^  

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