中國注冊會計師考試英文測試詞匯整理
　　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