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 。 l~6K}g?
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现金 Cash in hand CIjc5^Y2
银行存款 Cash in bank f8Iddm#
其他货币资金-外埠存款Other monetary assets - cash in other cities w G %W{T$
其他货币资金-银行本票 Other monetary assets - cashier‘s check fSkDD>&
其他货币资金-银行汇票 Other monetary assets - bank draft -L1785pB85
其他货币资金-信用卡 Other monetary assets - credit cards K:wI'N"N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit j*jUcD*
其他货币资金-存出投资款 Other monetary assets - cash for investment rmiOeS`:
短期投资-股票投资 Investments - Short term - stocks u^1#9bAW8
短期投资-债券投资 Investments - Short term - bonds uu9M}]mDl
短期投资-基金投资 Investments - Short term - funds ffZ~r%25{
短期投资-其他投资 Investments - Short term - others X\AH^I6S
短期投资跌价准备 Provision for short-term investment UEU/505
长期股权投资-股票投资 Long term equity investment - stocks |eqBCZn
长期股权投资-其他股权投资 Long term equity investment - others Y;"k5+ q
长期债券投资-债券投资 Long term securities investemnt - bonds 9}(w*>_L
长期债券投资-其他债权投资 Long term securities investment - others 'X^auyL
长期投资减值准备 Provision for long-term investment [9 W@<p
应收票据 Notes receivable Y%pab/Y
应收股利 Dividends receivable 5(3O/C{?~
应收利息 Interest receivable rtV`Q[E
应收帐款 Trade debtors O
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6l#x1o;
预付帐款 Prepayment (W
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应收补贴款 Allowance receivable i%hCV o
其他应收款 Other debtors @5Xo2}o-Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3Q=^&o