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 。 GpGq' 8|(
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现金 Cash in hand KJCi
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银行存款 Cash in bank 2hFOwI
其他货币资金-外埠存款Other monetary assets - cash in other cities "J*LR
其他货币资金-银行本票 Other monetary assets - cashier‘s check b_GAK
其他货币资金-银行汇票 Other monetary assets - bank draft Rq,Fp/
其他货币资金-信用卡 Other monetary assets - credit cards l4Q v$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $X]Z-RCK3
其他货币资金-存出投资款 Other monetary assets - cash for investment e<-^
短期投资-股票投资 Investments - Short term - stocks mmBZ}V+&=
短期投资-债券投资 Investments - Short term - bonds 2br~Vn0N
短期投资-基金投资 Investments - Short term - funds c2Up<#t
短期投资-其他投资 Investments - Short term - others -< }#ImTN
短期投资跌价准备 Provision for short-term investment *>J45U(6:
长期股权投资-股票投资 Long term equity investment - stocks &d i=alvv1
长期股权投资-其他股权投资 Long term equity investment - others }(v <f*7=n
长期债券投资-债券投资 Long term securities investemnt - bonds _[8sL^
长期债券投资-其他债权投资 Long term securities investment - others 02mu%|"
长期投资减值准备 Provision for long-term investment 8npjQ;%4>
应收票据 Notes receivable Uf
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应收股利 Dividends receivable D}L4uz?
应收利息 Interest receivable CV7%ud]E
应收帐款 Trade debtors (m&''yaH
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -r@/8"
预付帐款 Prepayment ^ Mw=!n[
应收补贴款 Allowance receivable Z$2Vd`XP
其他应收款 Other debtors ^5~)m6=2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 15wwu} X
其他流动资产 Other current assets kf2e-)uUs
物资采购 Purchase
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原材料 Raw materials !)h?2#V8;
包装物 Packing materials 9<6Hs3|.!
低值易耗品 Low value consumbles *kKdL
材料成本差异 Material cost difference H <ugc
自制半成品 Self-manufactured goods xD4G(]d!
库存商品 Finished goods m`H9^w%W
商品进销差价 Difference between purchase & sales of commodities HQtUNtZ
委托加工物资 Consigned processiong material YV"LM6`
委托代销商品 Consignment-out %LBT:Aw
受托代销商品 Consignment-in ?&se]\
分期收款发出商品 Goods on instalment sales OvtiFN^s'
存货跌价准备 Provision for obsolete stocks 4Vrx9 sA1
待摊费用 Prepaid expenses MRL,#+VxA
待处理流动资产损益 Unsettled G/L on current assets u}BN)%`B
待处理固定资产损益 Unsettled G/L on fixed assets 'w!8`LPu
委托贷款-本金 Consignment loan - principle jG~UyzWH;
委托贷款-利息 Consignment loan - interest a#i%7mfn
委托贷款-减值准备 Consignment loan - provision OCYC
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固定资产-房屋建筑物 Fixed assets - Buildings "RM vWuNt
固定资产-机器设备 Fixed assets - Plant and machinery W.VyH|?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j aq/]I7
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation Ehf3L |9
固定资产减值准备 Impairment of fixed assets P'q ._U
工程物资-专用材料 Project material - specific materials U&<w{cuA
工程物资-专用设备 Project material - specific equipment o;M-M(EZQ6
工程物资-预付大型设备款 Project material - prepaid for equipment G?QU|<mj<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /e4#DH
在建工程 Construction in progress 32ae? d
在建工程减值准备 Impairment of construction in progress 'ktWKW$
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固定资产清理 Disposal of fixed assets I0]"o#LjT
无形资产-专利权 Intangible assets - patent DC8,ns]!y
无形资产-非专利技术 Intangible assets - industrial property and know-how ht@s!5\LK
无形资产-商标权 Intangible assets - trademark rights w-(^w9_e
无形资产-土地使用权 Intangible assets - land use rights O.~@V(7ah
无形资产-商誉 Intangible assets - goodwill qvhol
无形资产减值准备 Impairment of intangible assets kFF)6z:2
长期待摊费用 Deferred assets 7+^4v(s
未确认融资费用 Unrecognized finance fees Hxzdxwz%$
其他长期资产 Other long term assets sT"h)I)]*
递延税款借项 Deferred assets debits JdW:%,sv
应付票据 Notes payable _Q3Ad>,U
应付帐款 Trade creditors %l8nTcL_?
预收帐款 Adanvances from customers *^5..0du
代销商品款 Consignment-in payables L?(%
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其他应交款 Other payable to government ViG4tb
其他应付款 Other creditors V`z2F'vT
应付股利 Proposed dividends HJ,sZ4*]]
待转资产价值 Donated assets =#c?g Wb56
预计负债 Accrued liabilities WxFrqUz
应付短期债券 Short-term debentures payable d^<a)>5h
其他流动负债 Other current liabilities Kzd`|+?'`M
预提费用 Accrued expenses '
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应付工资 Payroll payable JV#)?/a$z
应付福利费 Welfare payable <