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 。 iX$G($[l(
U?#wWbE1
现金 Cash in hand <Z]#vrq
银行存款 Cash in bank <{isWEW9]3
其他货币资金-外埠存款Other monetary assets - cash in other cities 1(gs({
其他货币资金-银行本票 Other monetary assets - cashier‘s check q#tUDxf(|
其他货币资金-银行汇票 Other monetary assets - bank draft bZ\R0[0
其他货币资金-信用卡 Other monetary assets - credit cards SXk.7bMV6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit QWk3y"
5n<
其他货币资金-存出投资款 Other monetary assets - cash for investment LH5Z@*0#
短期投资-股票投资 Investments - Short term - stocks 1uAjy(y
短期投资-债券投资 Investments - Short term - bonds I/`"lAFe
短期投资-基金投资 Investments - Short term - funds KLyRb0V
短期投资-其他投资 Investments - Short term - others K6kz{R%`
短期投资跌价准备 Provision for short-term investment j6GIB_
长期股权投资-股票投资 Long term equity investment - stocks 'OsZD?W{
长期股权投资-其他股权投资 Long term equity investment - others iApq!u,
长期债券投资-债券投资 Long term securities investemnt - bonds m\56BP-AM
长期债券投资-其他债权投资 Long term securities investment - others t(u2%R4<d
长期投资减值准备 Provision for long-term investment <0})%V?-
应收票据 Notes receivable sp,-JZD
应收股利 Dividends receivable |-Uh3WUE6
应收利息 Interest receivable Vh^y6U<
应收帐款 Trade debtors 9MMCWMV
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `,qft[1
预付帐款 Prepayment /'sv7hg+
应收补贴款 Allowance receivable N1$u@P{
其他应收款 Other debtors zmo2uUEd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =rA?,74
其他流动资产 Other current assets $*ff]
>#
物资采购 Purchase
N&HI)X2&
原材料 Raw materials QQrldc
(I
包装物 Packing materials h}
`v0E
低值易耗品 Low value consumbles Az&>.*
材料成本差异 Material cost difference jH<
#)R
自制半成品 Self-manufactured goods k =5k)}
i
库存商品 Finished goods +V4)><
商品进销差价 Difference between purchase & sales of commodities {7o3wxsS
委托加工物资 Consigned processiong material mtmC,jnD
委托代销商品 Consignment-out o-\h;aQJ
受托代销商品 Consignment-in WC#6(H5t$
分期收款发出商品 Goods on instalment sales #L*\ ^ c
存货跌价准备 Provision for obsolete stocks BU:;;iV8
待摊费用 Prepaid expenses w"j>^#8
待处理流动资产损益 Unsettled G/L on current assets %e~xO x
待处理固定资产损益 Unsettled G/L on fixed assets S(gr>eC5
委托贷款-本金 Consignment loan - principle DpRMXo[
委托贷款-利息 Consignment loan - interest Tn&