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 。 j']Q-s(s
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现金 Cash in hand 1yIo'i1
银行存款 Cash in bank "UY.;
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其他货币资金-外埠存款Other monetary assets - cash in other cities 5bzYTK&-
其他货币资金-银行本票 Other monetary assets - cashier‘s check _\Cd.
其他货币资金-银行汇票 Other monetary assets - bank draft ,`JXBI~
其他货币资金-信用卡 Other monetary assets - credit cards V6ioQx=K#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit N#`aVW'{v2
其他货币资金-存出投资款 Other monetary assets - cash for investment 8@a|~\3-
短期投资-股票投资 Investments - Short term - stocks !OJSQB,
短期投资-债券投资 Investments - Short term - bonds uPpRzp
短期投资-基金投资 Investments - Short term - funds y'k4>,`9e
短期投资-其他投资 Investments - Short term - others ?JD\pYg[/
短期投资跌价准备 Provision for short-term investment x6x6N&f?
长期股权投资-股票投资 Long term equity investment - stocks ^Y:Q%?uB/
长期股权投资-其他股权投资 Long term equity investment - others \'L6m1UZ%
长期债券投资-债券投资 Long term securities investemnt - bonds u?f3&pA
长期债券投资-其他债权投资 Long term securities investment - others h;KI2k_^
长期投资减值准备 Provision for long-term investment '#.:%4
应收票据 Notes receivable OQA3 ~\Vu
应收股利 Dividends receivable BVC{Zq6hi
应收利息 Interest receivable :;XHA8
应收帐款 Trade debtors */L;6_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Te#wU e-|
预付帐款 Prepayment 5W!E.fz*
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应收补贴款 Allowance receivable 9e Dji,
其他应收款 Other debtors XfxNyZsy&>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets 4[!&L:tR
物资采购 Purchase ~5wCehSb
原材料 Raw materials ~^"cq
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包装物 Packing materials *3<m<<>U
低值易耗品 Low value consumbles '+X9MzU*\
材料成本差异 Material cost difference Dg#A b8
自制半成品 Self-manufactured goods =k[!p'~jD
库存商品 Finished goods 00G[`a5
商品进销差价 Difference between purchase & sales of commodities ZH%[wQ~4
委托加工物资 Consigned processiong material +>OEp*
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委托代销商品 Consignment-out )vS##-[_
受托代销商品 Consignment-in \
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分期收款发出商品 Goods on instalment sales qgca4VV|z
存货跌价准备 Provision for obsolete stocks &K^h'>t'
待摊费用 Prepaid expenses r\[HR ^`
待处理流动资产损益 Unsettled G/L on current assets =I/J !}.
待处理固定资产损益 Unsettled G/L on fixed assets 3MjMN %{P
委托贷款-本金 Consignment loan - principle 2uWzcy ?F
委托贷款-利息 Consignment loan - interest hpXu3o7e
委托贷款-减值准备 Consignment loan - provision US7hK Nm.
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 z PV/{)S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $Y,]D*|
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固定资产-运输设备 Fixed assets - Automobiles igz:ek`
累计折旧 Accumulated depreciation D2
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固定资产减值准备 Impairment of fixed assets f8?K_K;\
工程物资-专用材料 Project material - specific materials oT|E\wj
工程物资-专用设备 Project material - specific equipment aXC`yQ?
工程物资-预付大型设备款 Project material - prepaid for equipment @;<w"j`r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i}<R>]S
在建工程 Construction in progress \hM6 ykY-
在建工程减值准备 Impairment of construction in progress #K*d:W3C
固定资产清理 Disposal of fixed assets [1nI%/</>
无形资产-专利权 Intangible assets - patent 5Cy)#Z
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无形资产-非专利技术 Intangible assets - industrial property and know-how l
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无形资产-商标权 Intangible assets - trademark rights E7_^RWG
无形资产-土地使用权 Intangible assets - land use rights FcW ?([l
无形资产-商誉 Intangible assets - goodwill {.,OPR"\
无形资产减值准备 Impairment of intangible assets _i8$!b2Mr
长期待摊费用 Deferred assets 5Ij_$
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未确认融资费用 Unrecognized finance fees !Q7
其他长期资产 Other long term assets ?$n<