[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 W3X;c*j  
银行存款 Cash in bank dry%aT  
其他货币资金-外埠存款Other monetary assets - cash in other cities >Fe=PRs  
其他货币资金-银行本票 Other monetary assets - cashier‘s check FELW?Q?k  
其他货币资金-银行汇票 Other monetary assets - bank draft =*UVe%N4  
其他货币资金-信用卡 Other monetary assets - credit cards k<o<!   
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K)\D,5X^  
其他货币资金-存出投资款 Other monetary assets - cash for investment daf-B-  
短期投资-股票投资 Investments - Short term - stocks ,6A/| K-  
短期投资-债券投资 Investments - Short term - bonds 2@&"*1(Xu  
短期投资-基金投资 Investments - Short term - funds 7 lq$PsC  
短期投资-其他投资 Investments - Short term - others f8f|'v|  
短期投资跌价准备 Provision for short-term investment 6Tq2WZ}<'  
长期股权投资-股票投资 Long term equity investment - stocks &Ci_wDJ   
长期股权投资-其他股权投资 Long term equity investment - others -H5 -6w$  
长期债券投资-债券投资 Long term securities investemnt - bonds g,RhUt9  
长期债券投资-其他债权投资 Long term securities investment - others An BM*5G  
长期投资减值准备 Provision for long-term investment 20 Rm|CNH?  
应收票据 Notes receivable &k( tDP  
应收股利 Dividends receivable "/hLZl  
应收利息 Interest receivable g)<
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应收帐款 Trade debtors !_&;#j](  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors V%^d~^m,H  
预付帐款 Prepayment '?$<k@mJW  
应收补贴款 Allowance receivable S;{[];  
其他应收款 Other debtors LH
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eW_EWVH  
其他流动资产 Other current assets "x
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物资采购 Purchase L_=3`xE _  
原材料 Raw materials I( 9+F  
包装物 Packing materials |A H@
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