[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 J[LGa:``  
银行存款 Cash in bank aeSy,:  
其他货币资金-外埠存款Other monetary assets - cash in other cities ]o,)#/' $  
其他货币资金-银行本票 Other monetary assets - cashier‘s check s_`wLQ7e  
其他货币资金-银行汇票 Other monetary assets - bank draft MB^b)\X  
其他货币资金-信用卡 Other monetary assets - credit cards (O&~* 7D*  
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e;rs!I!Yw  
其他货币资金-存出投资款 Other monetary assets - cash for investment &??(EA3  
短期投资-股票投资 Investments - Short term - stocks 9Od Kh\F (  
短期投资-债券投资 Investments - Short term - bonds a^Zn }R r  
短期投资-基金投资 Investments - Short term - funds s%4)}w;z  
短期投资-其他投资 Investments - Short term - others Y;&Cmi  
短期投资跌价准备 Provision for short-term investment .vpQ3m>  
长期股权投资-股票投资 Long term equity investment - stocks qf
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长期股权投资-其他股权投资 Long term equity investment - others 7 hnTHL  
长期债券投资-债券投资 Long term securities investemnt - bonds uT;Qo{G^  
长期债券投资-其他债权投资 Long term securities investment - others ?0'bf y]  
长期投资减值准备 Provision for long-term investment Zpu>T2Tp  
应收票据 Notes receivable VJ_E]}H  
应收股利 Dividends receivable \8Blq5n-O*  
应收利息 Interest receivable .V/TVz!b  
应收帐款 Trade debtors )
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #B+2qD>E  
预付帐款 Prepayment %K ]u"  
应收补贴款 Allowance receivable iy$]9Wf6=@  
其他应收款 Other debtors Zls4@/\Q  
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors hC6$>tl  
其他流动资产 Other current assets [&+wW  
物资采购 Purchase @ULr)&9  
原材料 Raw materials C?hw$^w7T  
包装物 Packing materials -
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