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 。 Gp2!xKgm
ej[S u
现金 Cash in hand ;bjnL>eW
银行存款 Cash in bank ^X?D#\
其他货币资金-外埠存款Other monetary assets - cash in other cities F?]N8W
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7sV/_3H+
其他货币资金-银行汇票 Other monetary assets - bank draft YMB~[]$V<
其他货币资金-信用卡 Other monetary assets - credit cards BQrL7y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zJl_ t0
其他货币资金-存出投资款 Other monetary assets - cash for investment rG6\ynBX%
短期投资-股票投资 Investments - Short term - stocks ;sQbn|=e"
短期投资-债券投资 Investments - Short term - bonds 8 njuDl
短期投资-基金投资 Investments - Short term - funds 7 `Du5>b8
短期投资-其他投资 Investments - Short term - others `iYc<N`
短期投资跌价准备 Provision for short-term investment \+B?}P8N*l
长期股权投资-股票投资 Long term equity investment - stocks qu{mqkfN>
长期股权投资-其他股权投资 Long term equity investment - others Wc4vCVw
长期债券投资-债券投资 Long term securities investemnt - bonds ;h=S7M9
.
长期债券投资-其他债权投资 Long term securities investment - others 2P}I'4C-
长期投资减值准备 Provision for long-term investment rK=6]j(K
应收票据 Notes receivable 8&(-8
应收股利 Dividends receivable %KV2<t?
应收利息 Interest receivable RaNeZhF>M
应收帐款 Trade debtors KTmaglgp
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $WaZ_kt
预付帐款 Prepayment -u6#-}S
应收补贴款 Allowance receivable *\q8BZ
其他应收款 Other debtors qei$<j'b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors OlGR<X
其他流动资产 Other current assets ,U=E[X=H
物资采购 Purchase xs1bxJ_R
原材料 Raw materials #93}E
Y
包装物 Packing materials )Vk:YL++
低值易耗品 Low value consumbles <94WZ?{p
材料成本差异 Material cost difference *{[d%B<lp
自制半成品 Self-manufactured goods fValSQc!U
库存商品 Finished goods I: U$
商品进销差价 Difference between purchase & sales of commodities g!^J ,e=
委托加工物资 Consigned processiong material <