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 。 s7e)Mt
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现金 Cash in hand mO;X>~K
银行存款 Cash in bank &@u;xc| v
其他货币资金-外埠存款Other monetary assets - cash in other cities [0U!Y/?6lA
其他货币资金-银行本票 Other monetary assets - cashier‘s check M/C7<?&
其他货币资金-银行汇票 Other monetary assets - bank draft 0{#c
其他货币资金-信用卡 Other monetary assets - credit cards !7"-9n
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c-.t8X,5(~
其他货币资金-存出投资款 Other monetary assets - cash for investment dIgaw;Ch]
短期投资-股票投资 Investments - Short term - stocks +O>!x#)&"
短期投资-债券投资 Investments - Short term - bonds 4vKp341B
短期投资-基金投资 Investments - Short term - funds `
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短期投资-其他投资 Investments - Short term - others iD+Q\l;%
短期投资跌价准备 Provision for short-term investment yb*P&si5bY
长期股权投资-股票投资 Long term equity investment - stocks 7t= e"|^
长期股权投资-其他股权投资 Long term equity investment - others S^'?sfq
长期债券投资-债券投资 Long term securities investemnt - bonds *ci,;-*C
长期债券投资-其他债权投资 Long term securities investment - others 5 fY\0
长期投资减值准备 Provision for long-term investment W8+D
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应收票据 Notes receivable =$;i
应收股利 Dividends receivable xvOGE]n
应收利息 Interest receivable (1p[K-J)r
应收帐款 Trade debtors S e/VOzzg
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }UNRe]ft$
预付帐款 Prepayment . #`lW7
应收补贴款 Allowance receivable M>^Ho2
其他应收款 Other debtors 0PO'9#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G&$+8r
其他流动资产 Other current assets :%c
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物资采购 Purchase d~@&*1}
原材料 Raw materials
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包装物 Packing materials f(~xdR))eh
低值易耗品 Low value consumbles Qfx(+=|
材料成本差异 Material cost difference pi7Fd\A
自制半成品 Self-manufactured goods ~H!s{$.
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库存商品 Finished goods g]?&qF}
商品进销差价 Difference between purchase & sales of commodities Lsa&A+fru
委托加工物资 Consigned processiong material ?n<b:oO
委托代销商品 Consignment-out GADb Xp3
受托代销商品 Consignment-in )\#w=P
分期收款发出商品 Goods on instalment sales *X- 6]C
存货跌价准备 Provision for obsolete stocks yx?Z&9z <