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 。 &UP@Sr0D7
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现金 Cash in hand
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银行存款 Cash in bank h#zx^F1
其他货币资金-外埠存款Other monetary assets - cash in other cities U(-9xp+
其他货币资金-银行本票 Other monetary assets - cashier‘s check cNw<k&w6F
其他货币资金-银行汇票 Other monetary assets - bank draft 2]eh[fRQ
其他货币资金-信用卡 Other monetary assets - credit cards Bh:AY@k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit F){f{-@)
其他货币资金-存出投资款 Other monetary assets - cash for investment W0tBF&E"
短期投资-股票投资 Investments - Short term - stocks %83PbH
短期投资-债券投资 Investments - Short term - bonds _S8]W
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短期投资-基金投资 Investments - Short term - funds 6NbIT[LvT
短期投资-其他投资 Investments - Short term - others Y((z9-`
短期投资跌价准备 Provision for short-term investment DG8$zl5
长期股权投资-股票投资 Long term equity investment - stocks rr3NY$W
长期股权投资-其他股权投资 Long term equity investment - others @_Aqk{3
长期债券投资-债券投资 Long term securities investemnt - bonds ^%M!!wlUH
长期债券投资-其他债权投资 Long term securities investment - others d`StBXG!
长期投资减值准备 Provision for long-term investment c1wgb8
应收票据 Notes receivable L}nj#z4g
应收股利 Dividends receivable $Pzvv`f*
应收利息 Interest receivable *{Wh-bc
应收帐款 Trade debtors vMzR3@4e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fB1JU1
预付帐款 Prepayment ;&WN%L*
应收补贴款 Allowance receivable ]WN{8
其他应收款 Other debtors u):z1b3*?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eWqJ 2Tt
其他流动资产 Other current assets \b.2f+;3
物资采购 Purchase #Q 2$v;
原材料 Raw materials H b]
包装物 Packing materials 5Ag]1k{
低值易耗品 Low value consumbles da\K>An>
材料成本差异 Material cost difference LN?T$H
自制半成品 Self-manufactured goods &BG^:4b
库存商品 Finished goods i.cSD%*
商品进销差价 Difference between purchase & sales of commodities ~S|Vd
委托加工物资 Consigned processiong material n.$<D[@
委托代销商品 Consignment-out GPP~*+n
受托代销商品 Consignment-in X-Xf6&U