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 。 'H1k
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现金 Cash in hand =u5( zaBe
银行存款 Cash in bank J
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其他货币资金-外埠存款Other monetary assets - cash in other cities u6*0%
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其他货币资金-银行本票 Other monetary assets - cashier‘s check J@4 Z+l9
其他货币资金-银行汇票 Other monetary assets - bank draft S\2@~*{-8
其他货币资金-信用卡 Other monetary assets - credit cards qcBamf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,esUls'nz'
其他货币资金-存出投资款 Other monetary assets - cash for investment z{U^j:A
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds q9$K.=_5
短期投资-基金投资 Investments - Short term - funds A=wh&X
短期投资-其他投资 Investments - Short term - others ~8lB#NuN
短期投资跌价准备 Provision for short-term investment ]_! .xx>
长期股权投资-股票投资 Long term equity investment - stocks ev5m(wR
长期股权投资-其他股权投资 Long term equity investment - others RJD(c#r$
长期债券投资-债券投资 Long term securities investemnt - bonds Y0o{@)Y:
长期债券投资-其他债权投资 Long term securities investment - others 90a!_8o
长期投资减值准备 Provision for long-term investment Qf@ha
应收票据 Notes receivable IG8I<+< o
应收股利 Dividends receivable )JR&
应收利息 Interest receivable Ot~buf'|
应收帐款 Trade debtors TA"gU8YQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D[K!xq
预付帐款 Prepayment
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应收补贴款 Allowance receivable F<2qwP
其他应收款 Other debtors ?Pt*4NaT;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4 :M}Vz-
其他流动资产 Other current assets *V@t]d$=#
物资采购 Purchase Q\*zF,ek
原材料 Raw materials
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包装物 Packing materials ua%j}%G(
低值易耗品 Low value consumbles r]bG,?
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材料成本差异 Material cost difference /}3I:aJwb
自制半成品 Self-manufactured goods ,y[w`Q\
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material XWUi_{zn
委托代销商品 Consignment-out wF{M"$am
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales VP6_}9:9
存货跌价准备 Provision for obsolete stocks hJ*#t<.<P;
待摊费用 Prepaid expenses i$XT Qr0K=
待处理流动资产损益 Unsettled G/L on current assets .2*h!d)E
待处理固定资产损益 Unsettled G/L on fixed assets ,o6,(jJU
委托贷款-本金 Consignment loan - principle idY
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委托贷款-利息 Consignment loan - interest `_<O_
委托贷款-减值准备 Consignment loan - provision #} `pj}tQ
固定资产-房屋建筑物 Fixed assets - Buildings d'
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固定资产-机器设备 Fixed assets - Plant and machinery wl%I(Cw{]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x Z`h8
固定资产-运输设备 Fixed assets - Automobiles bHioM{S
累计折旧 Accumulated depreciation ZE6W"pbjU
固定资产减值准备 Impairment of fixed assets A=BT2j'l)
工程物资-专用材料 Project material - specific materials gq&jNj7V
工程物资-专用设备 Project material - specific equipment K5(:0Q.5y
工程物资-预付大型设备款 Project material - prepaid for equipment '],G!U(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `&FfGftc
在建工程 Construction in progress e+wINW
在建工程减值准备 Impairment of construction in progress X"Q\MLy
固定资产清理 Disposal of fixed assets ePiZHqIsv/
无形资产-专利权 Intangible assets - patent \_t[\&.a}
无形资产-非专利技术 Intangible assets - industrial property and know-how O`0\f8/.?
无形资产-商标权 Intangible assets - trademark rights &