[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 2bwf(  
银行存款 Cash in bank &u0JzK  
其他货币资金-外埠存款Other monetary assets - cash in other cities Uc]S7F#  
其他货币资金-银行本票 Other monetary assets - cashier‘s check dBkw.VOW  
其他货币资金-银行汇票 Other monetary assets - bank draft aaW(S K  
其他货币资金-信用卡 Other monetary assets - credit cards F[mL_JU   
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;:NW  
其他货币资金-存出投资款 Other monetary assets - cash for investment c.y8x  
短期投资-股票投资 Investments - Short term - stocks +@>K]hdr  
短期投资-债券投资 Investments - Short term - bonds "b
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短期投资-基金投资 Investments - Short term - funds t=\y|Idc  
短期投资-其他投资 Investments - Short term - others /pni_-l*  
短期投资跌价准备 Provision for short-term investment aj;OG^(!2_  
长期股权投资-股票投资 Long term equity investment - stocks Xi`K`Cu+  
长期股权投资-其他股权投资 Long term equity investment - others ousvsP%'  
长期债券投资-债券投资 Long term securities investemnt - bonds ,;9byb  
长期债券投资-其他债权投资 Long term securities investment - others H7!j5^  
长期投资减值准备 Provision for long-term investment -:]_DbF  
应收票据 Notes receivable ^\:"o  
应收股利 Dividends receivable z)N8#Y~vn  
应收利息 Interest receivable ^F/gJ3_;  
应收帐款 Trade debtors ^"N]i`dIF  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [O92JT:li  
预付帐款 Prepayment rkOLTi[$  
应收补贴款 Allowance receivable Oo<L~7B  
其他应收款 Other debtors uaN0X"  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H|&[,&M>  
其他流动资产 Other current assets Ao>] ~r0  
物资采购 Purchase &' E(
 
原材料 Raw materials YJi C}.4Q  
包装物 Packing materials AdV&w: ^yf  

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