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 。 \Ekez~k{`
H%7V)"
现金 Cash in hand "M6a_rZ2W
银行存款 Cash in bank 7ka^y k@Q
其他货币资金-外埠存款Other monetary assets - cash in other cities G B!3`
A%&
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4zghM<
其他货币资金-银行汇票 Other monetary assets - bank draft :b>Z|7g ?
其他货币资金-信用卡 Other monetary assets - credit cards ($(6]?J(?7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %u }|4BXoh
其他货币资金-存出投资款 Other monetary assets - cash for investment Z_' %'&Y
短期投资-股票投资 Investments - Short term - stocks aM 0kV.O
短期投资-债券投资 Investments - Short term - bonds kN9S;o@)
短期投资-基金投资 Investments - Short term - funds A(_AOoA'
短期投资-其他投资 Investments - Short term - others t )Z2"_5
短期投资跌价准备 Provision for short-term investment 3DK^S2\zBm
长期股权投资-股票投资 Long term equity investment - stocks HY#7Ctn3
长期股权投资-其他股权投资 Long term equity investment - others Td[w<m+p<P
长期债券投资-债券投资 Long term securities investemnt - bonds ]Oc
:x
长期债券投资-其他债权投资 Long term securities investment - others v,vTRrpK
长期投资减值准备 Provision for long-term investment q" wi.&|
应收票据 Notes receivable 2a.NWJS
应收股利 Dividends receivable wI>JOV7
应收利息 Interest receivable A`(p6 H"s
应收帐款 Trade debtors ~m!>e])P?X
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1E$Z]5C9
预付帐款 Prepayment S "oUE_>
应收补贴款 Allowance receivable |}Mkn4
其他应收款 Other debtors w GZ(bKyO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {%D
"0* ^
其他流动资产 Other current assets X1<)B]y
物资采购 Purchase }=
A6Jv(j
原材料 Raw materials QXJD'c
包装物 Packing materials N)Qj^bD!
低值易耗品 Low value consumbles B0p>' O2
材料成本差异 Material cost difference W/oRt<:E
自制半成品 Self-manufactured goods `m<="No
库存商品 Finished goods &Wd,l$P<O
商品进销差价 Difference between purchase & sales of commodities PkDL\Nqe
委托加工物资 Consigned processiong material (/YC\x?
委托代销商品 Consignment-out 6(9Ta'ywZ
受托代销商品 Consignment-in ;YZw{|gsh
分期收款发出商品 Goods on instalment sales miS+MK"
存货跌价准备 Provision for obsolete stocks fH`1dU
待摊费用 Prepaid expenses i`&