文档介绍：中国注册会计师考试英文测试词汇整理
现金 Cash in hand
银行存款 Cash in bank
其他货币资金-外埠存款Other ary assets - cash in other cities
其他货币资金-银行本票 Other ary assets - cashier's check
其他货币资金-银行汇票 Other ary assets - bank draft
其他货币资金-信用卡 Other ary assets - credit cards
其他货币资金-信用证保证金 Other ary assets - L/C deposit
其他货币资金-存出投资款 Other ary assets - cash for investment
短期投资-股票投资 Investments - Short term - stocks
短期投资-债券投资 Investments - Short term - bonds
短期投资-基金投资 Investments - Short term - funds
短期投资-其他投资 Investments - Short term - others
短期投资跌价准备 Provision for short-term investment
长期股权投资-股票投资 Long term equity investment - stocks
长期股权投资-其他股权投资 Long term equity investment - others
长期债券投资-债券投资 Long term securities investemnt - bonds
长期债券投资-其他债权投资 Long term securities investment - others
长期投资减值准备 Provision for long-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interest receivable
应收帐款 Trade debtors
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
预付帐款 Prepayment
应收补贴款 Allowance receivable
其他应收款 Other debtors
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
其他流动资产 Other current assets
物资采购 Purchase
原材料 Raw materials
包装物 Packing materials
低值易耗品 Low value consumbles
材料成本差异 Material cost difference
自制半成品 Self-manufactured goods
库存商品 Finished goods
商品进销差价 Difference between purchase & sales modities
委托加工物资 Consigned processiong material
委托代销商品 Cons