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 。 9.u}<m
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现金 Cash in hand [qbZp1s|(
银行存款 Cash in bank M#%l}
其他货币资金-外埠存款Other monetary assets - cash in other cities 3m%oXT
其他货币资金-银行本票 Other monetary assets - cashier‘s check n@|5PI"bx
其他货币资金-银行汇票 Other monetary assets - bank draft Yuo:hF\DH
其他货币资金-信用卡 Other monetary assets - credit cards )#S;H$@$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O(x1Ja,&
其他货币资金-存出投资款 Other monetary assets - cash for investment c\A
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短期投资-股票投资 Investments - Short term - stocks *-uA\
短期投资-债券投资 Investments - Short term - bonds q:h7Jik
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others U9"g;t+/
短期投资跌价准备 Provision for short-term investment dRj2%Q f
长期股权投资-股票投资 Long term equity investment - stocks OlRtVp1
长期股权投资-其他股权投资 Long term equity investment - others skr dL.5
长期债券投资-债券投资 Long term securities investemnt - bonds W]Bc7JM]T+
长期债券投资-其他债权投资 Long term securities investment - others )oqNQ'yZ
长期投资减值准备 Provision for long-term investment 6mp8v`b
应收票据 Notes receivable vH1IVF"DS
应收股利 Dividends receivable 6Qtyv
应收利息 Interest receivable kU:ge
应收帐款 Trade debtors `C pfQP&^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;] v{3m
预付帐款 Prepayment xqm-m
应收补贴款 Allowance receivable +;r1AR1)x
其他应收款 Other debtors mok94XuK)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E8X(AZ 2
其他流动资产 Other current assets p>#sR4d>
物资采购 Purchase ob3)bI oM
原材料 Raw materials ~mBY_[_s=
包装物 Packing materials z)tULnR8
低值易耗品 Low value consumbles x%h4'Sm
材料成本差异 Material cost difference 6roq 1=
自制半成品 Self-manufactured goods qa-%j +
库存商品 Finished goods 1S[4@rZ
商品进销差价 Difference between purchase & sales of commodities ,GeW_!Q[
委托加工物资 Consigned processiong material 3+[;
委托代销商品 Consignment-out /]U),LbN
受托代销商品 Consignment-in oYx4+xH/
分期收款发出商品 Goods on instalment sales 79&=MTM
存货跌价准备 Provision for obsolete stocks zv.#9^/y
待摊费用 Prepaid expenses &=f] a
待处理流动资产损益 Unsettled G/L on current assets J497
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待处理固定资产损益 Unsettled G/L on fixed assets *@;bWUJ
委托贷款-本金 Consignment loan - principle kz0pX-@b
委托贷款-利息 Consignment loan - interest W3+;1S$k
委托贷款-减值准备 Consignment loan - provision d+qeZGg^A
固定资产-房屋建筑物 Fixed assets - Buildings E!A+J63zsw
固定资产-机器设备 Fixed assets - Plant and machinery C6"{-{H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V36u%zdX5n
固定资产-运输设备 Fixed assets - Automobiles a``/x_EZMn
累计折旧 Accumulated depreciation 8u%rh[g'
固定资产减值准备 Impairment of fixed assets dzk1 !yy
工程物资-专用材料 Project material - specific materials E]w2
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工程物资-专用设备 Project material - specific equipment }|UTwjquBD
工程物资-预付大型设备款 Project material - prepaid for equipment q}PUwN6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress -M6#,Ji
在建工程减值准备 Impairment of construction in progress V~#8lu7;
固定资产清理 Disposal of fixed assets 3>>Ca;>$
无形资产-专利权 Intangible assets - patent Sq]VtQ(
无形资产-非专利技术 Intangible assets - industrial property and know-how %y)]Q|
无形资产-商标权 Intangible assets - trademark rights ECsb?n7e
无形资产-土地使用权 Intangible assets - land use rights b.q/?
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无形资产-商誉 Intangible assets - goodwill $b U.6
无形资产减值准备 Impairment of intangible assets _U|rTil
长期待摊费用 Deferred assets RH9P$;.7
未确认融资费用 Unrecognized finance fees g
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其他长期资产 Other long term assets ,UYe OM2Ao
递延税款借项 Deferred assets debits uS<og P
应付票据 Notes payable '7<^x>D|
应付帐款 Trade creditors !_q=r[D\
预收帐款 Adanvances from customers zYxA#TZL
代销商品款 Consignment-in payables (%j V[Q
其他应交款 Other payable to government v65]$%F?
其他应付款 Other creditors Ip<