会计常用词汇

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期刊代号:F1011
分类名称:财务与会计导刊(实务版)
复印期号:2009 年 04 期

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      委托加工物资 Work in process-outsourced

      委托代销商品 Trust to and sell the goods on a commission basis

      受托代销商品 Commissioned and sell the goods on a commission basis

      存货跌价准备 Inventory falling price reserves

      分期收款发出商品 Collect money and send out the goods by stages

      待摊费用 Deferred and prepaid expenses

      长期投资 Long-term investment

      长期股权投资 Long-term investment on stocks

      股票投资 Investment on stocks

      其他股权投资 Other investment on stocks

      长期债权投资 Long-term investment on bonds

      债券投资 Investment on bonds

      其他债权投资 Other investment on bonds

      长期投资减值准备 Long-term investments depreciation reserves

      股权投资减值准备 Stock rights investment depreciation reserves

      债权投资减值准备 Bcreditor’s rights investment depreciation reserves

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