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 。 NJ<N %hcjK
gNTh% e
现金 Cash in hand am2a#4`
银行存款 Cash in bank (X*9w##x(
其他货币资金-外埠存款Other monetary assets - cash in other cities =w6}\ 'X
其他货币资金-银行本票 Other monetary assets - cashier‘s check q=njKC
其他货币资金-银行汇票 Other monetary assets - bank draft ANotUty;y
其他货币资金-信用卡 Other monetary assets - credit cards
F,zG;_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /0
_zXQyV
其他货币资金-存出投资款 Other monetary assets - cash for investment o,J^ e_
短期投资-股票投资 Investments - Short term - stocks yu=piP
短期投资-债券投资 Investments - Short term - bonds q4)Ey
短期投资-基金投资 Investments - Short term - funds a/34WFC
短期投资-其他投资 Investments - Short term - others V(r`.
75
短期投资跌价准备 Provision for short-term investment r( M[8@Nz
长期股权投资-股票投资 Long term equity investment - stocks +ZX.1[O
长期股权投资-其他股权投资 Long term equity investment - others >zFD$
长期债券投资-债券投资 Long term securities investemnt - bonds zMr&1*CDX
长期债券投资-其他债权投资 Long term securities investment - others l/M[am
长期投资减值准备 Provision for long-term investment y[7C% Wj
应收票据 Notes receivable >{b3>s~T
应收股利 Dividends receivable O)`Gzx*ShU
应收利息 Interest receivable l**3%cTb
应收帐款 Trade debtors 4j^bpfb,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vnL?O8`c
预付帐款 Prepayment D!S8oKW
应收补贴款 Allowance receivable 7u|%^Ao6
其他应收款 Other debtors "ct58Y@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -n-Z/5~ X
其他流动资产 Other current assets `4skwvS=
物资采购 Purchase 3
&Sp@,
原材料 Raw materials -qfnUh
包装物 Packing materials [EE
R4@_
低值易耗品 Low value consumbles @C=m?7O98
材料成本差异 Material cost difference HJ",Sle
自制半成品 Self-manufactured goods i+I0k~wY
库存商品 Finished goods BtzYA"
商品进销差价 Difference between purchase & sales of commodities L@?e:*h
委托加工物资 Consigned processiong material )O&z5n7t4s
委托代销商品 Consignment-out 6P^hN%0
受托代销商品 Consignment-in W/=7jM
分期收款发出商品 Goods on instalment sales ~@@
Z|w
存货跌价准备 Provision for obsolete stocks T=>vh
*J
待摊费用 Prepaid expenses 6`Lcs
待处理流动资产损益 Unsettled G/L on current assets WU7cF81$
待处理固定资产损益 Unsettled G/L on fixed assets Td&