[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 sGx"ja+  
银行存款 Cash in bank /jJi`'{U  
其他货币资金-外埠存款Other monetary assets - cash in other cities 4k9O6  
其他货币资金-银行本票 Other monetary assets - cashier‘s check YGp8./ma<I  
其他货币资金-银行汇票 Other monetary assets - bank draft }?f%cRT$  
其他货币资金-信用卡 Other monetary assets - credit cards F+.:Ry FS  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZA4NVt.yN  
其他货币资金-存出投资款 Other monetary assets - cash for investment ,xA`Fu9^  
短期投资-股票投资 Investments - Short term - stocks CXqU<a&  
短期投资-债券投资 Investments - Short term - bonds R~40,$e{  
短期投资-基金投资 Investments - Short term - funds _M n7zt1^  
短期投资-其他投资 Investments - Short term - others RS&l68[6  
短期投资跌价准备 Provision for short-term investment "#uXpCuw  
长期股权投资-股票投资 Long term equity investment - stocks HCP'V  
长期股权投资-其他股权投资 Long term equity investment - others @^47Qgj8U  
长期债券投资-债券投资 Long term securities investemnt - bonds GX4HW \>a  
长期债券投资-其他债权投资 Long term securities investment - others o&2(xI2  
长期投资减值准备 Provision for long-term investment Fb#_(I[ aj  
应收票据 Notes receivable c(@V t&gE  
应收股利 Dividends receivable $~M#msK9  
应收利息 Interest receivable ?)=A[  
应收帐款 Trade debtors ]^HlI4 z  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RhVQV
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预付帐款 Prepayment I;dc[m  
应收补贴款 Allowance receivable ]Bo !v*12  
其他应收款 Other debtors G(7!3a+  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xA|72!zk0P  
其他流动资产 Other current assets rzC\8Dd  
物资采购 Purchase PprCz
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原材料 Raw materials ZJev_mj  
包装物 Packing materials ?`PG`|2~  

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