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 。 o0;7b>Tv
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现金 Cash in hand *)VAaGUX>
银行存款 Cash in bank }F{=#Kqn^
其他货币资金-外埠存款Other monetary assets - cash in other cities !Cj(A"uqY
其他货币资金-银行本票 Other monetary assets - cashier‘s check MUof=EJg>u
其他货币资金-银行汇票 Other monetary assets - bank draft 2o{@nN8%
其他货币资金-信用卡 Other monetary assets - credit cards K_-MkY?+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit P!\hnm)%4
其他货币资金-存出投资款 Other monetary assets - cash for investment QJ4AL3
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短期投资-股票投资 Investments - Short term - stocks gn5% F5W
短期投资-债券投资 Investments - Short term - bonds &zN@5m$k;
短期投资-基金投资 Investments - Short term - funds 'tWAu I
短期投资-其他投资 Investments - Short term - others ]UUI~sFE
短期投资跌价准备 Provision for short-term investment [%.18FWI
长期股权投资-股票投资 Long term equity investment - stocks $^vP<
长期股权投资-其他股权投资 Long term equity investment - others NXgRNca
长期债券投资-债券投资 Long term securities investemnt - bonds (DJvi6\H
长期债券投资-其他债权投资 Long term securities investment - others Jirct,k
长期投资减值准备 Provision for long-term investment Z*bC#s?
应收票据 Notes receivable (L#%!bd
应收股利 Dividends receivable J~J@ ]5/
应收利息 Interest receivable ]t/f<jKN^
应收帐款 Trade debtors ce5nG0@#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R`He^
预付帐款 Prepayment &telCg:
应收补贴款 Allowance receivable @%B4;c
其他应收款 Other debtors {'IFWD. 5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors RWE~&w G}
其他流动资产 Other current assets ]V<"(?,K
物资采购 Purchase 7Dl%UG]
原材料 Raw materials 4;\Y?M}g?
包装物 Packing materials %8Yyj{^!(
低值易耗品 Low value consumbles aF])"9
材料成本差异 Material cost difference ^g]xU1] *
自制半成品 Self-manufactured goods A[9NP-~
库存商品 Finished goods }J;~P
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商品进销差价 Difference between purchase & sales of commodities _<u;4RO(s
委托加工物资 Consigned processiong material A9n41,h
委托代销商品 Consignment-out v |ifI
受托代销商品 Consignment-in 5+y`P$K@
分期收款发出商品 Goods on instalment sales oWD)+5.]
存货跌价准备 Provision for obsolete stocks `cO|RhD@
待摊费用 Prepaid expenses *tG11gR,&