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 。 Y~UuT8-c
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现金 Cash in hand j1_>>xB
银行存款 Cash in bank 1=5"j]0hY
其他货币资金-外埠存款Other monetary assets - cash in other cities opfnIkCe
其他货币资金-银行本票 Other monetary assets - cashier‘s check '.v;/[0
其他货币资金-银行汇票 Other monetary assets - bank draft YWIA(p8Qkk
其他货币资金-信用卡 Other monetary assets - credit cards v;(cJ,l
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sp\6-*F
其他货币资金-存出投资款 Other monetary assets - cash for investment S Qmn*CW
短期投资-股票投资 Investments - Short term - stocks f#s 6 'g
短期投资-债券投资 Investments - Short term - bonds .x=abA$!9
短期投资-基金投资 Investments - Short term - funds YEv\!%B
短期投资-其他投资 Investments - Short term - others RuHDAJ"&a
短期投资跌价准备 Provision for short-term investment JI@iT6.%IX
长期股权投资-股票投资 Long term equity investment - stocks *d8
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长期股权投资-其他股权投资 Long term equity investment - others v[$e{ Dz(
长期债券投资-债券投资 Long term securities investemnt - bonds [vu;B4^"
长期债券投资-其他债权投资 Long term securities investment - others !XTzsN
长期投资减值准备 Provision for long-term investment 3~sV-
应收票据 Notes receivable rCo}^M4Pb
应收股利 Dividends receivable 7{r7
应收利息 Interest receivable c44s@E
应收帐款 Trade debtors g0 Q,]\~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zTue(Kr
预付帐款 Prepayment 6PsT])*>DE
应收补贴款 Allowance receivable mU[\//
其他应收款 Other debtors DcxT6[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 61_PSScSY
其他流动资产 Other current assets gYt=_+-
物资采购 Purchase myo4`oH
原材料 Raw materials >:.c?{%g*
包装物 Packing materials DlzL(p@r
低值易耗品 Low value consumbles }X9&!A8z
材料成本差异 Material cost difference W(62.3d~}?
自制半成品 Self-manufactured goods ~vYFQKrb
库存商品 Finished goods ` 0@m,
商品进销差价 Difference between purchase & sales of commodities fhg
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委托加工物资 Consigned processiong material Lq3<&$
委托代销商品 Consignment-out V'b4wO1RV
受托代销商品 Consignment-in %]F/!n
分期收款发出商品 Goods on instalment sales ;Qt%>Uo8
存货跌价准备 Provision for obsolete stocks rX^uHq
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待摊费用 Prepaid expenses blomB2vQ
待处理流动资产损益 Unsettled G/L on current assets )-I/ej^
待处理固定资产损益 Unsettled G/L on fixed assets 8}BM`@MG
委托贷款-本金 Consignment loan - principle fx>QP?Z
委托贷款-利息 Consignment loan - interest rrC\4#H[??
委托贷款-减值准备 Consignment loan - provision |7K>`
固定资产-房屋建筑物 Fixed assets - Buildings ?0 cv
固定资产-机器设备 Fixed assets - Plant and machinery ~APS_iG[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <