中国注册会计师考试英文测试词汇整理1

　　现金 Cash in hand

　　银行存款 Cash in bank

　　其他货币资金-外埠存款Other monetary assets - cash in other cities

　　其他货币资金-银行本票 Other monetary assets - cashier‘s check

　　其他货币资金-银行汇票 Other monetary assets - bank draft

　　其他货币资金-信用卡 Other monetary assets - credit cards

　　其他货币资金-信用证保证金 Other monetary assets - L/C deposit

　　其他货币资金-存出投资款 Other monetary 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