[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 5xC4lT/U  
银行存款 Cash in bank fb-Lp#!T39  
其他货币资金-外埠存款Other monetary assets - cash in other cities ">cLPXX  
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3n;>k9{  
其他货币资金-银行汇票 Other monetary assets - bank draft 94VtGg=b}  
其他货币资金-信用卡 Other monetary assets - credit cards hb#Nm 6  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \~m\pf?  
其他货币资金-存出投资款 Other monetary assets - cash for investment uP, iGA  
短期投资-股票投资 Investments - Short term - stocks ?C)a0>L  
短期投资-债券投资 Investments - Short term - bonds M2H +1ic  
短期投资-基金投资 Investments - Short term - funds 2 j.6
 
短期投资-其他投资 Investments - Short term - others 8C]K36q  
短期投资跌价准备 Provision for short-term investment ' L?e)u.  
长期股权投资-股票投资 Long term equity investment - stocks M.fAFL  
长期股权投资-其他股权投资 Long term equity investment - others Lh%z2 5t  
长期债券投资-债券投资 Long term securities investemnt - bonds m%m<-.'-  
长期债券投资-其他债权投资 Long term securities investment - others p 4_j>JPv5  
长期投资减值准备 Provision for long-term investment Ipro6 I
 
应收票据 Notes receivable j5m KJC  
应收股利 Dividends receivable LNp{lC  
应收利息 Interest receivable 94^)Ar~O
 
应收帐款 Trade debtors ypU-/}Cf,  
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~_Q~AOFM  
预付帐款 Prepayment R !g'zS'  
应收补贴款 Allowance receivable bGw56s'R5~  
其他应收款 Other debtors J^<Gi/:*^  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y PY}b_W  
其他流动资产 Other current assets ezimQ  
物资采购 Purchase =LXjq~p  
原材料 Raw materials /pY-how%!  
包装物 Packing materials fi%)5
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