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 。 x1ID6kI[{*
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现金 Cash in hand !B\[Q$
银行存款 Cash in bank )#n>))
其他货币资金-外埠存款Other monetary assets - cash in other cities dk9nhS+faJ
其他货币资金-银行本票 Other monetary assets - cashier‘s check V7
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其他货币资金-银行汇票 Other monetary assets - bank draft J"dp?i
其他货币资金-信用卡 Other monetary assets - credit cards gDJ@s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p; ZEz<M
其他货币资金-存出投资款 Other monetary assets - cash for investment &5u[q
短期投资-股票投资 Investments - Short term - stocks N~A#itmdx
短期投资-债券投资 Investments - Short term - bonds tXIre-. 2}
短期投资-基金投资 Investments - Short term - funds CJNz J(
短期投资-其他投资 Investments - Short term - others K\GIh8L
短期投资跌价准备 Provision for short-term investment p3r1lUw
长期股权投资-股票投资 Long term equity investment - stocks yYvv;E
长期股权投资-其他股权投资 Long term equity investment - others ~IE5j,SC
长期债券投资-债券投资 Long term securities investemnt - bonds dLek4q
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长期债券投资-其他债权投资 Long term securities investment - others XT5Vo
长期投资减值准备 Provision for long-term investment 4c_F>Jw[
应收票据 Notes receivable _\Cd.
应收股利 Dividends receivable b!'
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应收利息 Interest receivable 'D4KaM.d
应收帐款 Trade debtors XU#nqvS` .
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YMx
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预付帐款 Prepayment UVD::
应收补贴款 Allowance receivable tK|hC
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其他应收款 Other debtors /fM6%V=Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors It\ob7n
其他流动资产 Other current assets ptmPO4f
物资采购 Purchase Px4zI9;cB
原材料 Raw materials g loo].z
包装物 Packing materials E4'D4@\W
低值易耗品 Low value consumbles ZN ?P4#ZS
材料成本差异 Material cost difference wzMWuA4vX
自制半成品 Self-manufactured goods VM3H&$d(h
库存商品 Finished goods EN%Xs578
商品进销差价 Difference between purchase & sales of commodities B|O/h!H.
委托加工物资 Consigned processiong material XjwTjgL<
委托代销商品 Consignment-out 1*x4T%RF$
受托代销商品 Consignment-in nWK"i\2#G
分期收款发出商品 Goods on instalment sales lC1X9Op
存货跌价准备 Provision for obsolete stocks NwG&uc+Q
待摊费用 Prepaid expenses Tj{!Fx^H
待处理流动资产损益 Unsettled G/L on current assets ma
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待处理固定资产损益 Unsettled G/L on fixed assets j$]t`6gG
委托贷款-本金 Consignment loan - principle V_(?mC
委托贷款-利息 Consignment loan - interest G<