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 。 lSu\VCG
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现金 Cash in hand =I}8-AS~V
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities \q0wY7w
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^-yEb\\i
其他货币资金-银行汇票 Other monetary assets - bank draft CPto?=*A
其他货币资金-信用卡 Other monetary assets - credit cards O_u2V'jy9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <lBY
其他货币资金-存出投资款 Other monetary assets - cash for investment X_6h8n}i
短期投资-股票投资 Investments - Short term - stocks O"D0+BK79e
短期投资-债券投资 Investments - Short term - bonds hrRkam !y
短期投资-基金投资 Investments - Short term - funds X?'v FC
短期投资-其他投资 Investments - Short term - others <oc"!c;T
短期投资跌价准备 Provision for short-term investment ,'E+f%
长期股权投资-股票投资 Long term equity investment - stocks =/J{>S>(i
长期股权投资-其他股权投资 Long term equity investment - others (")IU{>c6
长期债券投资-债券投资 Long term securities investemnt - bonds <ETR6r
长期债券投资-其他债权投资 Long term securities investment - others t3dvHU&Z:
长期投资减值准备 Provision for long-term investment 1+f>tv
应收票据 Notes receivable E9]/sFA-]
应收股利 Dividends receivable ?Z]5
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应收利息 Interest receivable Ch~2w)HAA
应收帐款 Trade debtors p%8v+9+h2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors gg-4ce/
预付帐款 Prepayment xMdbS4 &!
应收补贴款 Allowance receivable :UMtknV
其他应收款 Other debtors {g%F 3-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q>,EYb>wI
其他流动资产 Other current assets yMQZulCWE
物资采购 Purchase -/k;VT|
原材料 Raw materials lBbUA)z6
包装物 Packing materials l Wa4X#~.
低值易耗品 Low value consumbles 0gs0[
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材料成本差异 Material cost difference ?-y!FD}m&
自制半成品 Self-manufactured goods 9&>)4HNd?
库存商品 Finished goods km)5?
商品进销差价 Difference between purchase & sales of commodities k|Hxd^^I
委托加工物资 Consigned processiong material RW#&