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 。 _pnJ/YE
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现金 Cash in hand Es/\/vF7]D
银行存款 Cash in bank qM~ev E$%
其他货币资金-外埠存款Other monetary assets - cash in other cities Py3Xvudv
其他货币资金-银行本票 Other monetary assets - cashier‘s check Fc%@
其他货币资金-银行汇票 Other monetary assets - bank draft wO;\,zU
其他货币资金-信用卡 Other monetary assets - credit cards .^6"nnfA#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ] cdKd )
其他货币资金-存出投资款 Other monetary assets - cash for investment K3Zc>QL{
短期投资-股票投资 Investments - Short term - stocks X>(?
短期投资-债券投资 Investments - Short term - bonds !~u;CMR
短期投资-基金投资 Investments - Short term - funds -{dsl|Dl
短期投资-其他投资 Investments - Short term - others (,#Rj$W
短期投资跌价准备 Provision for short-term investment {+_pyL
长期股权投资-股票投资 Long term equity investment - stocks id="\12Bw
长期股权投资-其他股权投资 Long term equity investment - others *4"s,1?@BG
长期债券投资-债券投资 Long term securities investemnt - bonds hqd}L~o:
长期债券投资-其他债权投资 Long term securities investment - others Hr |De8#f
长期投资减值准备 Provision for long-term investment gJ6
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应收票据 Notes receivable fgVeB;k|
应收股利 Dividends receivable S-&[Tp+N
应收利息 Interest receivable /ldE (!^n
应收帐款 Trade debtors 0wU8PZ Nj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sDL@e33Yb
预付帐款 Prepayment }J"}5O2,b
应收补贴款 Allowance receivable gDU~hv
其他应收款 Other debtors 'yu M=Pb
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O:cta/M
其他流动资产 Other current assets k7yQEU
物资采购 Purchase -`x$
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原材料 Raw materials ;3wj(o0
包装物 Packing materials 20h|e+3
低值易耗品 Low value consumbles &(UVS0=Dp,
材料成本差异 Material cost difference eY^;L_7}p
自制半成品 Self-manufactured goods $R4[TQY).!
库存商品 Finished goods !$P+hX`
商品进销差价 Difference between purchase & sales of commodities bU9B2'%E
委托加工物资 Consigned processiong material L5=Tj4`
委托代销商品 Consignment-out `@eo <6
受托代销商品 Consignment-in }<6xZ
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分期收款发出商品 Goods on instalment sales a<9cj@h
存货跌价准备 Provision for obsolete stocks ^_BHgbS%;
待摊费用 Prepaid expenses @|! 9~F
待处理流动资产损益 Unsettled G/L on current assets {Hxvt~P
待处理固定资产损益 Unsettled G/L on fixed assets 6UOV,`:m+
委托贷款-本金 Consignment loan - principle t>p!qKrE'J
委托贷款-利息 Consignment loan - interest chv0\k"'
委托贷款-减值准备 Consignment loan - provision \,| Xz|?C
固定资产-房屋建筑物 Fixed assets - Buildings 8@S7_x
固定资产-机器设备 Fixed assets - Plant and machinery q|,cMPS3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yG -1g0
固定资产-运输设备 Fixed assets - Automobiles __<