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 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