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 。 0z
lb0[
-$cmG4
现金 Cash in hand K
WowN;
银行存款 Cash in bank 8<pzb}xK
其他货币资金-外埠存款Other monetary assets - cash in other cities pz\
+U7
其他货币资金-银行本票 Other monetary assets - cashier‘s check t(NI-UXBp
其他货币资金-银行汇票 Other monetary assets - bank draft 8pIP
其他货币资金-信用卡 Other monetary assets - credit cards /v1Q4mq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ff,pvk8N5
其他货币资金-存出投资款 Other monetary assets - cash for investment e.7EU
短期投资-股票投资 Investments - Short term - stocks 4ew"
%Cs*
短期投资-债券投资 Investments - Short term - bonds p.v0D:@&
短期投资-基金投资 Investments - Short term - funds `>f6)C-
短期投资-其他投资 Investments - Short term - others }@'$b<!B
短期投资跌价准备 Provision for short-term investment ODNM+#}`
长期股权投资-股票投资 Long term equity investment - stocks Sq/
qu-%X
长期股权投资-其他股权投资 Long term equity investment - others )_syZ1j
长期债券投资-债券投资 Long term securities investemnt - bonds
-D
长期债券投资-其他债权投资 Long term securities investment - others Z'`gJ&6n
长期投资减值准备 Provision for long-term investment Pq;U&,
应收票据 Notes receivable AN8`7F1
应收股利 Dividends receivable }Jy8.<Gd^
应收利息 Interest receivable SPX$U5&
应收帐款 Trade debtors zZPuha8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7~^GA.92
预付帐款 Prepayment C*)3e*
T*
应收补贴款 Allowance receivable )t0$qd ]
其他应收款 Other debtors ~dgDO:)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /YP
{,#p
其他流动资产 Other current assets ZRh~`yy
物资采购 Purchase TN!j13,
原材料 Raw materials z&#SPH*
包装物 Packing materials #>b3"[ |
低值易耗品 Low value consumbles wSzv|\
G
材料成本差异 Material cost difference [842&5Pd?
自制半成品 Self-manufactured goods Z0x ar]4V
库存商品 Finished goods Z&Pg"a?\
商品进销差价 Difference between purchase & sales of commodities C%$edEi
委托加工物资 Consigned processiong material p4.wh|n
委托代销商品 Consignment-out `5cKA;j>b
受托代销商品 Consignment-in !"HO]3-o
分期收款发出商品 Goods on instalment sales L[oui,}_
存货跌价准备 Provision for obsolete stocks
u)X=Qm)
待摊费用 Prepaid expenses cs,N <|
待处理流动资产损益 Unsettled G/L on current assets 7E
r23Q
待处理固定资产损益 Unsettled G/L on fixed assets 2h|MXI\g
委托贷款-本金 Consignment loan - principle `18qbot
委托贷款-利息 Consignment loan - interest 0bceI
委托贷款-减值准备 Consignment loan - provision [YRz*5
固定资产-房屋建筑物 Fixed assets - Buildings aktU$Wbwl
固定资产-机器设备 Fixed assets - Plant and machinery Ygm`ZA y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~P*6ozSYpY
固定资产-运输设备 Fixed assets - Automobiles \rx3aJ
l
累计折旧 Accumulated depreciation {@H6HqD
固定资产减值准备 Impairment of fixed assets ,X[ktz
工程物资-专用材料 Project material - specific materials 8{wwd:6
工程物资-专用设备 Project material - specific equipment E
]A#Uy
工程物资-预付大型设备款 Project material - prepaid for equipment 7`-Zuf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q3n,)M[N
在建工程 Construction in progress c(3~0Yr
在建工程减值准备 Impairment of construction in progress UldXYtGe
固定资产清理 Disposal of fixed assets D"Bl:W'?j
无形资产-专利权 Intangible assets - patent wxR,OR
无形资产-非专利技术 Intangible assets - industrial property and know-how KSbKEA
无形资产-商标权 Intangible assets - trademark rights *]ly0nP
无形资产-土地使用权 Intangible assets - land use rights V,
Z|tB^
无形资产-商誉 Intangible assets - goodwill ciFmaM.
无形资产减值准备 Impairment of intangible assets yCd-9zb=
长期待摊费用 Deferred assets _(_a*ml
未确认融资费用 Unrecognized finance fees p#ol*m5wE
其他长期资产 Other long term assets *;l]8.
递延税款借项 Deferred assets debits 2KB\1&