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 。 6CoDn(+z
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现金 Cash in hand WP/?(%#Y
银行存款 Cash in bank Ae,P&(
其他货币资金-外埠存款Other monetary assets - cash in other cities <Sm@ !yx
其他货币资金-银行本票 Other monetary assets - cashier‘s check JHN{vB
其他货币资金-银行汇票 Other monetary assets - bank draft O,m0Xb2s]~
其他货币资金-信用卡 Other monetary assets - credit cards V\U,PNkZQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .wj?}Fr?97
其他货币资金-存出投资款 Other monetary assets - cash for investment JDi\?m d.
短期投资-股票投资 Investments - Short term - stocks )$[.XKoT
短期投资-债券投资 Investments - Short term - bonds p%;n4*b2
短期投资-基金投资 Investments - Short term - funds b^WTX
短期投资-其他投资 Investments - Short term - others ~4e4Gyx c
短期投资跌价准备 Provision for short-term investment @w?y;W!a>
长期股权投资-股票投资 Long term equity investment - stocks oC"1{ybyl
长期股权投资-其他股权投资 Long term equity investment - others ~?l>QP|o
长期债券投资-债券投资 Long term securities investemnt - bonds >)E{Hs
长期债券投资-其他债权投资 Long term securities investment - others /G}TPXA
长期投资减值准备 Provision for long-term investment RM/q\100
应收票据 Notes receivable 0)=U:y.
应收股利 Dividends receivable @3T)J,f
应收利息 Interest receivable $9LI v
应收帐款 Trade debtors 3[*E>:)qh
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vUtA@
预付帐款 Prepayment i7N|p9O.
应收补贴款 Allowance receivable :Kc9k(3&r
其他应收款 Other debtors Am
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6|h~pH
其他流动资产 Other current assets Rn(6Fk?
物资采购 Purchase B.O &