[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 'ucG t  
银行存款 Cash in bank dv[\.T`LY  
其他货币资金-外埠存款Other monetary assets - cash in other cities @92gb$xT  
其他货币资金-银行本票 Other monetary assets - cashier‘s check #!Ze\fOC  
其他货币资金-银行汇票 Other monetary assets - bank draft FSVS4mtiX\  
其他货币资金-信用卡 Other monetary assets - credit cards *XOS.$zGz  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q~h6J*  
其他货币资金-存出投资款 Other monetary assets - cash for investment s8yCC#H"  
短期投资-股票投资 Investments - Short term - stocks tnNZ`]qY  
短期投资-债券投资 Investments - Short term - bonds ,0FwBK  
短期投资-基金投资 Investments - Short term - funds u IF$u  
短期投资-其他投资 Investments - Short term - others o6:45  
短期投资跌价准备 Provision for short-term investment \ bC}&Iz6  
长期股权投资-股票投资 Long term equity investment - stocks /Q]:Uf.J  
长期股权投资-其他股权投资 Long term equity investment - others 5(KG=EHj_  
长期债券投资-债券投资 Long term securities investemnt - bonds 6l<1A$BQ  
长期债券投资-其他债权投资 Long term securities investment - others 2!{N[*)  
长期投资减值准备 Provision for long-term investment CR.bMF}  
应收票据 Notes receivable (}6wAfGo  
应收股利 Dividends receivable i@Vs4E[b  
应收利息 Interest receivable V!H(;Tuuo  
应收帐款 Trade debtors phe"JNML  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >|5XaaDa  
预付帐款 Prepayment 9ec0^T  
应收补贴款 Allowance receivable GPMrs)J*!  
其他应收款 Other debtors w
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R&#[6 r(h  
其他流动资产 Other current assets /XjN%|  
物资采购 Purchase l~CZW*/  
原材料 Raw materials exsQmbj* %  
包装物 Packing materials rXlx?
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