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注會考試英文測試詞匯整理（一）
現(xiàn)金 Cash in hand
銀行存款 Cash in bank
其他貨幣資金-外埠存款 Other monetary assets - cash in other cities
其他貨幣資金-銀行本票 Other monetary assets - cashier‘s check
其他貨幣資金-銀行匯票 Other monetary assets - bank draft
其他貨幣資金-信用卡 Other monetary assets - credit cards
其他貨幣資金-信用證保證金 Other monetary assets - L/C deposit
其他貨幣資金-存出投資款 Other monetary assets - cash for investment
短期投資-股票投資 Investments - Short term - stocks
短期投資-債券投資 Investments - Short term - bonds
短期投資-基金投資 Investments - Short term - funds
短期投資-其他投資 Investments - Short term - others
短期投資跌價準(zhǔn)備 Provision for short-term investment
長期股權(quán)投資-股票投資 Long term equity investment - stocks
長期股權(quán)投資-其他股權(quán)投資 Long term equity investment - others
長期債券投資-債券投資 Long term securities investemnt - bonds
長期債券投資-其他債權(quán)投資 Long term securities investment - others
長期投資減值準(zhǔn)備 Provision for long-term investment
應(yīng)收票據(jù) Notes receivable
應(yīng)收股利 Dividends receivable
應(yīng)收利息 Interest receivable
應(yīng)收帳款 Trade debtors
壞帳準(zhǔn)備- 應(yīng)收帳款 Provision for doubtful debts - trade debtors
預(yù)付帳款 Prepayment
應(yīng)收補(bǔ)貼款 Allowance receivable
其他應(yīng)收款 Other debtors
壞帳準(zhǔn)備- 其他應(yīng)收款 Provision for doubtful debts - other debtors
其他流動資產(chǎn) Other current assets
物資采購 Purchase
原材料 Raw materials
包裝物 Packing materials
低值易耗品 Low value consumbles
材料成本差異 Material cost difference
責(zé)任編輯：第五種族精靈
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