2011年注册会计师考试常见英语单词辅导(四),长期债券投资-其他债权投资 Long term securities investment - others 。 ^UJO(
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现金 Cash in hand bzZEwMc6
银行存款 Cash in bank 8Uc#>Ae'_
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 8zr)oQ:
其他货币资金-银行汇票 Other monetary assets - bank draft ?
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其他货币资金-信用卡 Other monetary assets - credit cards f~E'0f_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IH{g-#U
其他货币资金-存出投资款 Other monetary assets - cash for investment +('jqbV
短期投资-股票投资 Investments - Short term - stocks w;X-i.%`
短期投资-债券投资 Investments - Short term - bonds C[~b6UP
短期投资-基金投资 Investments - Short term - funds #MI}KmH
短期投资-其他投资 Investments - Short term - others B&tl6?7h
短期投资跌价准备 Provision for short-term investment wKwireOs
长期股权投资-股票投资 Long term equity investment - stocks L!5%;!>.P
长期股权投资-其他股权投资 Long term equity investment - others 65MR(+3
长期债券投资-债券投资 Long term securities investemnt - bonds /VJ[1o^
长期债券投资-其他债权投资 Long term securities investment - others Z,ag5 w`]L
长期投资减值准备 Provision for long-term investment /\2 s%b*
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应收股利 Dividends receivable xHI
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应收利息 Interest receivable kRG-~'
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应收帐款 Trade debtors ]F-{)j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3EAu#c@q"
预付帐款 Prepayment ^f>+5G
应收补贴款 Allowance receivable T#T!a0
其他应收款 Other debtors QarA.Ne~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors KO:o GUR
其他流动资产 Other current assets U{HJNftdpm
物资采购 Purchase qdzc"-gH`
原材料 Raw materials KbSIKj
包装物 Packing materials 1 [dza5
低值易耗品 Low value consumbles :)bm+xWFF
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods !K_%@|: 7%
库存商品 Finished goods EpS"NQEe
商品进销差价 Difference between purchase & sales of commodities 'kPShZS$b
委托加工物资 Consigned processiong material <