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 。 MC
d F!{
^Y<M~K972
现金 Cash in hand Mk "vvk
银行存款 Cash in bank SJ[AiHR
其他货币资金-外埠存款Other monetary assets - cash in other cities }{=8&gA0
其他货币资金-银行本票 Other monetary assets - cashier‘s check \CwtX(6.
其他货币资金-银行汇票 Other monetary assets - bank draft ]umZJZ#Y
其他货币资金-信用卡 Other monetary assets - credit cards 2:~cJ
k{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oVEAlBm^v
其他货币资金-存出投资款 Other monetary assets - cash for investment -$m@*L
短期投资-股票投资 Investments - Short term - stocks /.)2d8,
短期投资-债券投资 Investments - Short term - bonds U%,;N\:_
短期投资-基金投资 Investments - Short term - funds 19w_tSg
短期投资-其他投资 Investments - Short term - others xv&S[=Dt
短期投资跌价准备 Provision for short-term investment q xSs
~Qc
长期股权投资-股票投资 Long term equity investment - stocks iP,v=pS6
长期股权投资-其他股权投资 Long term equity investment - others 4JSZ0:O
长期债券投资-债券投资 Long term securities investemnt - bonds /pU|ZA.z'2
长期债券投资-其他债权投资 Long term securities investment - others kU(kU2u%9
长期投资减值准备 Provision for long-term investment O&= KlnI:
应收票据 Notes receivable v*Xk WH5
应收股利 Dividends receivable V0S6M^\DK
应收利息 Interest receivable 1^tSn#j
应收帐款 Trade debtors r
hZQQOQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H.9yT\f.
预付帐款 Prepayment *LEu=3lp%>
应收补贴款 Allowance receivable _y"a2M
其他应收款 Other debtors u YabJqV
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *{Yi}d@h(
其他流动资产 Other current assets sU0Stg8&b
物资采购 Purchase Vp\80D&
原材料 Raw materials ]qMH=>pOsj
包装物 Packing materials XUf7yD
低值易耗品 Low value consumbles S_j1=6#^
材料成本差异 Material cost difference $)l2G
;&
自制半成品 Self-manufactured goods f!EOYowW
库存商品 Finished goods hi0XVC95
商品进销差价 Difference between purchase & sales of commodities eL_^: -
委托加工物资 Consigned processiong material MN\i-vAL8
委托代销商品 Consignment-out _~:j3=1&