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 。 BY!M(X
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现金 Cash in hand <6[P5>
银行存款 Cash in bank 7@l.ZECJ1
其他货币资金-外埠存款Other monetary assets - cash in other cities +?R!
其他货币资金-银行本票 Other monetary assets - cashier‘s check NkL>ru!b9
其他货币资金-银行汇票 Other monetary assets - bank draft {3R?<ET]mt
其他货币资金-信用卡 Other monetary assets - credit cards $ITh)#Nj
其他货币资金-信用证保证金 Other monetary assets - L/C deposit L"ob))GF
其他货币资金-存出投资款 Other monetary assets - cash for investment &HIG776
短期投资-股票投资 Investments - Short term - stocks gRQV)8uh
短期投资-债券投资 Investments - Short term - bonds CZ.XEMN\
短期投资-基金投资 Investments - Short term - funds 3tAX4DnYrq
短期投资-其他投资 Investments - Short term - others @-H D9h
短期投资跌价准备 Provision for short-term investment #oQ
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长期股权投资-股票投资 Long term equity investment - stocks n1
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长期股权投资-其他股权投资 Long term equity investment - others G'0]m-)dw
长期债券投资-债券投资 Long term securities investemnt - bonds 6$_//
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment [lbe_
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应收票据 Notes receivable N9jSiRJ
应收股利 Dividends receivable $ ";NS6 1
应收利息 Interest receivable H6/C7
应收帐款 Trade debtors O0cKmh6=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors M@?,nzs
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预付帐款 Prepayment 04wO9L;
应收补贴款 Allowance receivable "
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其他应收款 Other debtors }"o,j>IP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;"j>k>tg
其他流动资产 Other current assets kjOPsz*0
物资采购 Purchase 'H.,S_v1x
原材料 Raw materials 'awZ-$#
包装物 Packing materials :3$-Qv X
低值易耗品 Low value consumbles ^,WXvOy
材料成本差异 Material cost difference jpI=B
自制半成品 Self-manufactured goods l7M![Ur
库存商品 Finished goods JMIS*njq^
商品进销差价 Difference between purchase & sales of commodities (TQhO$,
委托加工物资 Consigned processiong material y4Fuh nb>
委托代销商品 Consignment-out @ - _lw
受托代销商品 Consignment-in zb=L[2;
分期收款发出商品 Goods on instalment sales =V(|3?N
存货跌价准备 Provision for obsolete stocks hm+,o_+
待摊费用 Prepaid expenses C0.bjFT|
待处理流动资产损益 Unsettled G/L on current assets =%IBl]Z!"
待处理固定资产损益 Unsettled G/L on fixed assets sUEvL(%nY
委托贷款-本金 Consignment loan - principle mw,\try
委托贷款-利息 Consignment loan - interest >y7|@'V[v0
委托贷款-减值准备 Consignment loan - provision r"aJ&~8::W
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery F4`5z)<*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ((T0zQ7=
固定资产-运输设备 Fixed assets - Automobiles +K"8Q'&