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 。
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现金 Cash in hand &A>Hq/Y
银行存款 Cash in bank u(V4KUk
其他货币资金-外埠存款Other monetary assets - cash in other cities DPR=Xls
其他货币资金-银行本票 Other monetary assets - cashier‘s check bJ8G5QU
其他货币资金-银行汇票 Other monetary assets - bank draft }wzU<(Rx
其他货币资金-信用卡 Other monetary assets - credit cards 7Wub@Mp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit KA1Z{7UK%
其他货币资金-存出投资款 Other monetary assets - cash for investment vG9A'R'P
短期投资-股票投资 Investments - Short term - stocks hp?hb-4l
短期投资-债券投资 Investments - Short term - bonds (5S(CYls
短期投资-基金投资 Investments - Short term - funds %IG cn48J
短期投资-其他投资 Investments - Short term - others @4dB$QF`&
短期投资跌价准备 Provision for short-term investment )u~LzE]{_
长期股权投资-股票投资 Long term equity investment - stocks 9Cbf[\J!bq
长期股权投资-其他股权投资 Long term equity investment - others o =)hUr
长期债券投资-债券投资 Long term securities investemnt - bonds w8i"-SE
长期债券投资-其他债权投资 Long term securities investment - others [H$37Hx!
长期投资减值准备 Provision for long-term investment y1P KoN|K
应收票据 Notes receivable Q.:SIBP
应收股利 Dividends receivable T.nY>Q8
应收利息 Interest receivable /=co/}i
应收帐款 Trade debtors v7
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qXmkeidb&W
预付帐款 Prepayment Xi3:Ok6FZ
应收补贴款 Allowance receivable -Gjz;/s%XH
其他应收款 Other debtors gd3~R+
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets
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物资采购 Purchase ,&$=2<Dx
原材料 Raw materials v#i,pBj
包装物 Packing materials 3]Rb2$p[=
低值易耗品 Low value consumbles \5.36Se
材料成本差异 Material cost difference R /J@XP
自制半成品 Self-manufactured goods 3 "fBp
库存商品 Finished goods b#cXn4<