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 。 ZA;VA=)\8
8r|5l~`8
现金 Cash in hand 4pkTOQq_tQ
银行存款 Cash in bank uoX] #<1J
其他货币资金-外埠存款Other monetary assets - cash in other cities /d/Q
uro
其他货币资金-银行本票 Other monetary assets - cashier‘s check >%PPp.R
其他货币资金-银行汇票 Other monetary assets - bank draft k~P{Rm;F
其他货币资金-信用卡 Other monetary assets - credit cards J3;dRW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c<T'_93
其他货币资金-存出投资款 Other monetary assets - cash for investment h_w_OCC&2
短期投资-股票投资 Investments - Short term - stocks ptcG:
短期投资-债券投资 Investments - Short term - bonds c"<bq}L7S
短期投资-基金投资 Investments - Short term - funds _mi(:s(
短期投资-其他投资 Investments - Short term - others xQKD1#y
短期投资跌价准备 Provision for short-term investment BAUo`el5
长期股权投资-股票投资 Long term equity investment - stocks _jhdqON6E
长期股权投资-其他股权投资 Long term equity investment - others @qGg=)T
长期债券投资-债券投资 Long term securities investemnt - bonds T@. $Zpz
长期债券投资-其他债权投资 Long term securities investment - others hhZUE]
长期投资减值准备 Provision for long-term investment P2Or|_z
应收票据 Notes receivable bM%c*_$F7
应收股利 Dividends receivable ^KK9T5H
应收利息 Interest receivable X*cf|g
应收帐款 Trade debtors :zL.dJwa
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors a%h'utF{[
预付帐款 Prepayment .W9/*cZV0
应收补贴款 Allowance receivable $1(FN+ Mb
其他应收款 Other debtors TNvE26.(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #9 Fe,
其他流动资产 Other current assets WecJ^{g>r{
物资采购 Purchase YflotlT}
原材料 Raw materials 7+h*&f3>
包装物 Packing materials 8/4Gr8o
低值易耗品 Low value consumbles o}iqLe\
材料成本差异 Material cost difference ilyQgEjC
自制半成品 Self-manufactured goods wu2AhMGmw
库存商品 Finished goods _z3Hl?qk=
商品进销差价 Difference between purchase & sales of commodities ji &*0GJQ
委托加工物资 Consigned processiong material TF@HwF"#
委托代销商品 Consignment-out v7l4g&