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 。 9i WDEk
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现金 Cash in hand w4pU^&O
银行存款 Cash in bank ,v:m
其他货币资金-外埠存款Other monetary assets - cash in other cities `h12
其他货币资金-银行本票 Other monetary assets - cashier‘s check $ud5bT{
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其他货币资金-银行汇票 Other monetary assets - bank draft AJSe +1
其他货币资金-信用卡 Other monetary assets - credit cards V'~]b~R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit XF(I$Mxl6
其他货币资金-存出投资款 Other monetary assets - cash for investment e0"R7a
短期投资-股票投资 Investments - Short term - stocks sM({u/
短期投资-债券投资 Investments - Short term - bonds =,KRZqz
短期投资-基金投资 Investments - Short term - funds %\=5,9A\
短期投资-其他投资 Investments - Short term - others ?:Y{c#w>
短期投资跌价准备 Provision for short-term investment "K`B'/08^
长期股权投资-股票投资 Long term equity investment - stocks q2 D2:0^ 2
长期股权投资-其他股权投资 Long term equity investment - others ./mh9ax
长期债券投资-债券投资 Long term securities investemnt - bonds DDn@M|*$
长期债券投资-其他债权投资 Long term securities investment - others %(Sy XZ
长期投资减值准备 Provision for long-term investment }6.R.*Imz
应收票据 Notes receivable i;c0X+[
应收股利 Dividends receivable WV!qG6\W
应收利息 Interest receivable g5R2a7
应收帐款 Trade debtors ex7zg!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U?JZ23>bbw
预付帐款 Prepayment lDO9GNz$
应收补贴款 Allowance receivable Jt"0|+g|
其他应收款 Other debtors _)Q)tOW
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w"$CV@AJ
其他流动资产 Other current assets ),0_ C\
物资采购 Purchase ~YOwg\w^
原材料 Raw materials mJR vC%
包装物 Packing materials Ojq>4=Z\
低值易耗品 Low value consumbles V0z.w:-
材料成本差异 Material cost difference :y%%Vx~
自制半成品 Self-manufactured goods C_=! ( @`8
库存商品 Finished goods EP&