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 。 6dQa|ACX_
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现金 Cash in hand K_j$iHqLF
银行存款 Cash in bank _Ki
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其他货币资金-外埠存款Other monetary assets - cash in other cities g/,fjM_
其他货币资金-银行本票 Other monetary assets - cashier‘s check *u.6,jw
其他货币资金-银行汇票 Other monetary assets - bank draft CK[2duf^~
其他货币资金-信用卡 Other monetary assets - credit cards Bmuf[-}QW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3;=nQ{0b
其他货币资金-存出投资款 Other monetary assets - cash for investment )\_xB_K\
短期投资-股票投资 Investments - Short term - stocks f%9EZ+OP
短期投资-债券投资 Investments - Short term - bonds I$0J
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短期投资-基金投资 Investments - Short term - funds bsVms,&
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment ,t5X'sY L
长期股权投资-股票投资 Long term equity investment - stocks 3N6U6.Tqb
长期股权投资-其他股权投资 Long term equity investment - others ;:1d<Q|
长期债券投资-债券投资 Long term securities investemnt - bonds F^bC!;~x
长期债券投资-其他债权投资 Long term securities investment - others p#~'xq
长期投资减值准备 Provision for long-term investment *0M#{HQ
应收票据 Notes receivable pv039~Sud
应收股利 Dividends receivable Lu\]]m
应收利息 Interest receivable Z'dY,<@
应收帐款 Trade debtors )l*H$8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;SkC[;`J
预付帐款 Prepayment KY/}jJW
应收补贴款 Allowance receivable &3v{~Xg)
其他应收款 Other debtors >R3~P~@30
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^qqP):0y1V
其他流动资产 Other current assets :Bp{yUgi@
物资采购 Purchase D4'"GaCv
原材料 Raw materials !3Fj`Oh
包装物 Packing materials p%Ae"#_X%
低值易耗品 Low value consumbles Dr6"~5~9w
材料成本差异 Material cost difference t+Mr1e
自制半成品 Self-manufactured goods B5Rm z&
库存商品 Finished goods M
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商品进销差价 Difference between purchase & sales of commodities oQ~Q?o]Ri
委托加工物资 Consigned processiong material 5)V]qV$
委托代销商品 Consignment-out *2crhI*@>
受托代销商品 Consignment-in udB:ys
分期收款发出商品 Goods on instalment sales ba|x?kz
存货跌价准备 Provision for obsolete stocks <