[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 N3Z6o.k  
银行存款 Cash in bank bj 0-72V  
其他货币资金-外埠存款Other monetary assets - cash in other cities p2m`pT  
其他货币资金-银行本票 Other monetary assets - cashier‘s check <*$IZl6I  
其他货币资金-银行汇票 Other monetary assets - bank draft 4eS(dPI0  
其他货币资金-信用卡 Other monetary assets - credit cards  ~&_BT`a  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5%R$7>`Z  
其他货币资金-存出投资款 Other monetary assets - cash for investment ?w@KF%D
 
短期投资-股票投资 Investments - Short term - stocks L$f:D2Ei  
短期投资-债券投资 Investments - Short term - bonds @]%cUjQ  
短期投资-基金投资 Investments - Short term - funds 5U(ry6fI=  
短期投资-其他投资 Investments - Short term - others "J3n_3+  
短期投资跌价准备 Provision for short-term investment ,j\UZ  
长期股权投资-股票投资 Long term equity investment - stocks yrR,7vJ  
长期股权投资-其他股权投资 Long term equity investment - others })ic@ Mmd$  
长期债券投资-债券投资 Long term securities investemnt - bonds qBWt(jY  
长期债券投资-其他债权投资 Long term securities investment - others ~ponYc .Y  
长期投资减值准备 Provision for long-term investment b_oUG_B3]  
应收票据 Notes receivable OlYCw.Zu  
应收股利 Dividends receivable k#/%#rQM  
应收利息 Interest receivable |_wbxdq  
应收帐款 Trade debtors j}$Q`7-wB1  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .^uYr^(|[  
预付帐款 Prepayment p87VJ}  
应收补贴款 Allowance receivable ro@`S:  
其他应收款 Other debtors +~M`rR*  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 
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其他流动资产 Other current assets VXu1YxY  
物资采购 Purchase [moz{Y  
原材料 Raw materials VW\
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包装物 Packing materials /;rk -I  

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