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 。 "L'0"
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现金 Cash in hand l<fZt#T
银行存款 Cash in bank \mRRx#-r%
其他货币资金-外埠存款Other monetary assets - cash in other cities H4[];&]xr
其他货币资金-银行本票 Other monetary assets - cashier‘s check GORu*[U8
其他货币资金-银行汇票 Other monetary assets - bank draft j
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其他货币资金-信用卡 Other monetary assets - credit cards nX,2jT;@L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit w E^6DNh
其他货币资金-存出投资款 Other monetary assets - cash for investment FV>j
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短期投资-股票投资 Investments - Short term - stocks bvY'=
短期投资-债券投资 Investments - Short term - bonds : tKa1vL
短期投资-基金投资 Investments - Short term - funds CG!/Lbd
短期投资-其他投资 Investments - Short term - others i[obQx S94
短期投资跌价准备 Provision for short-term investment T~B'- >O
长期股权投资-股票投资 Long term equity investment - stocks Hgs=qH
长期股权投资-其他股权投资 Long term equity investment - others l
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长期债券投资-债券投资 Long term securities investemnt - bonds )NG{iD{_]
长期债券投资-其他债权投资 Long term securities investment - others (#6E{@eq
长期投资减值准备 Provision for long-term investment jx _n$D
应收票据 Notes receivable 3QlV,)}
应收股利 Dividends receivable Sn 3@+9J
应收利息 Interest receivable Q
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应收帐款 Trade debtors So &c\Ff
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2,.%]U
预付帐款 Prepayment e!cZW.B=`f
应收补贴款 Allowance receivable |BrD:+
其他应收款 Other debtors a xT-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ub^v,S8O
其他流动资产 Other current assets HF@K$RPK
物资采购 Purchase #$trC)? ~q
原材料 Raw materials @@$%+XNY
包装物 Packing materials q}Wd`>VDR
低值易耗品 Low value consumbles M
XB
fX
材料成本差异 Material cost difference V. sIiE
自制半成品 Self-manufactured goods <