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 。 Wj8WT)cB
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现金 Cash in hand c_t7<
银行存款 Cash in bank Tv `&
其他货币资金-外埠存款Other monetary assets - cash in other cities 1)5/a5
其他货币资金-银行本票 Other monetary assets - cashier‘s check vuZ'Wo:S{
其他货币资金-银行汇票 Other monetary assets - bank draft ]F"P3':
其他货币资金-信用卡 Other monetary assets - credit cards ^A=2#j~H\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !C(PfsrR/
其他货币资金-存出投资款 Other monetary assets - cash for investment (G~M E>
短期投资-股票投资 Investments - Short term - stocks _$/Bt?h
短期投资-债券投资 Investments - Short term - bonds oBs5xH7@-
短期投资-基金投资 Investments - Short term - funds "MD6 <H
短期投资-其他投资 Investments - Short term - others ps^
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短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks JL
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长期股权投资-其他股权投资 Long term equity investment - others 3sgo5D-rMI
长期债券投资-债券投资 Long term securities investemnt - bonds `4e| I.`^r
长期债券投资-其他债权投资 Long term securities investment - others a]J>2A@-I
长期投资减值准备 Provision for long-term investment 5~$WSL?O)
应收票据 Notes receivable K"!U&`T
应收股利 Dividends receivable EN
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应收利息 Interest receivable 2Sk hBb=d
应收帐款 Trade debtors vs>Pd |p;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {b-SK5%]L
预付帐款 Prepayment w]fVELU
应收补贴款 Allowance receivable 1d$wP$
其他应收款 Other debtors ?BbEQr
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors efuiFN;
其他流动资产 Other current assets 6\Tq,I7
物资采购 Purchase 7%&e4