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 。 fWKv3S1dT
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现金 Cash in hand 2@e<II2ha8
银行存款 Cash in bank [%QJ6
其他货币资金-外埠存款Other monetary assets - cash in other cities R
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ]^Q`CiKd
其他货币资金-银行汇票 Other monetary assets - bank draft U.wgae].O;
其他货币资金-信用卡 Other monetary assets - credit cards +8BH%f}X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q'Q+mt8u5
其他货币资金-存出投资款 Other monetary assets - cash for investment p(Qm\g<
短期投资-股票投资 Investments - Short term - stocks zD) 2af
短期投资-债券投资 Investments - Short term - bonds $orhY D3gv
短期投资-基金投资 Investments - Short term - funds `86 9XE
短期投资-其他投资 Investments - Short term - others vV=$N"bT~
短期投资跌价准备 Provision for short-term investment YJ!6)d?C.
长期股权投资-股票投资 Long term equity investment - stocks c>DAR
长期股权投资-其他股权投资 Long term equity investment - others pazFVzT
长期债券投资-债券投资 Long term securities investemnt - bonds MWhFNfS8=
长期债券投资-其他债权投资 Long term securities investment - others TSuHY0.cp
长期投资减值准备 Provision for long-term investment 1Z`<HW"
应收票据 Notes receivable {W0]0_mI(
应收股利 Dividends receivable ,GR(y^S
应收利息 Interest receivable !vett4C* K
应收帐款 Trade debtors vQIoj31
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z,u:g c+*
预付帐款 Prepayment >#0yd7BST
应收补贴款 Allowance receivable 4H1s"mP<
其他应收款 Other debtors i[jAAr$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,"}'NH@
其他流动资产 Other current assets I{1w8m4O6
物资采购 Purchase bLNQ%=FjO
原材料 Raw materials [#2= w
包装物 Packing materials ?,s{M^sj^
低值易耗品 Low value consumbles _Thc\{aV#
材料成本差异 Material cost difference NrL%]dl3/
自制半成品 Self-manufactured goods -M[5K/[
库存商品 Finished goods 7i/?+|
商品进销差价 Difference between purchase & sales of commodities lWOB!l
委托加工物资 Consigned processiong material pK$^@~DE
委托代销商品 Consignment-out r}vI#;&
受托代销商品 Consignment-in l<qxr.X
分期收款发出商品 Goods on instalment sales +o_`k!
存货跌价准备 Provision for obsolete stocks .GS|H d
待摊费用 Prepaid expenses 6= 9
待处理流动资产损益 Unsettled G/L on current assets 44_n5vp,T
待处理固定资产损益 Unsettled G/L on fixed assets 'VF9j\a
委托贷款-本金 Consignment loan - principle 1>|p1YZ"
委托贷款-利息 Consignment loan - interest gk]r:p<