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 。 G8nrdN-9
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现金 Cash in hand F.tfgW(A@
银行存款 Cash in bank ,R?np9wc
其他货币资金-外埠存款Other monetary assets - cash in other cities xl(@C*.sC1
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;}qhc l+
其他货币资金-银行汇票 Other monetary assets - bank draft +k.%PO0np
其他货币资金-信用卡 Other monetary assets - credit cards ~*M$O &
其他货币资金-信用证保证金 Other monetary assets - L/C deposit F>zl9Vi<
其他货币资金-存出投资款 Other monetary assets - cash for investment O~!T3APGU
短期投资-股票投资 Investments - Short term - stocks #sTEQjJ,J
短期投资-债券投资 Investments - Short term - bonds ]PWDE"
短期投资-基金投资 Investments - Short term - funds 9i5tVOhE
短期投资-其他投资 Investments - Short term - others \\,f{?w
短期投资跌价准备 Provision for short-term investment *)<B0SjT
长期股权投资-股票投资 Long term equity investment - stocks V8WFQdXc
长期股权投资-其他股权投资 Long term equity investment - others .~>?*}
长期债券投资-债券投资 Long term securities investemnt - bonds 6sJw@OaJ
长期债券投资-其他债权投资 Long term securities investment - others qH>`}/,P
长期投资减值准备 Provision for long-term investment :`\)
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应收票据 Notes receivable k1^\|
应收股利 Dividends receivable DZ$`
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应收利息 Interest receivable >5hhd38
应收帐款 Trade debtors MZV_5i@:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YAVy9
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预付帐款 Prepayment .B72C[' c
应收补贴款 Allowance receivable `Out(Hn
其他应收款 Other debtors ;{#^MD MB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors s&a1y~rv
其他流动资产 Other current assets ht =P\E
物资采购 Purchase \3Pv# )
原材料 Raw materials qJPT%r
包装物 Packing materials cc}Key@D
低值易耗品 Low value consumbles p5\]5bb
材料成本差异 Material cost difference t23'x0l
自制半成品 Self-manufactured goods N~^yL <O
库存商品 Finished goods lDc-W =X=
商品进销差价 Difference between purchase & sales of commodities yNg9X(U
委托加工物资 Consigned processiong material 59r_#(u
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委托代销商品 Consignment-out >j*;vG5T
受托代销商品 Consignment-in ?S
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分期收款发出商品 Goods on instalment sales j}1zdA
存货跌价准备 Provision for obsolete stocks 69m
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待摊费用 Prepaid expenses 5|QzU|gPn
待处理流动资产损益 Unsettled G/L on current assets urBc=3Rz
待处理固定资产损益 Unsettled G/L on fixed assets 3S*AxAeg
委托贷款-本金 Consignment loan - principle {ZU1x C
委托贷款-利息 Consignment loan - interest 0 (U#)
委托贷款-减值准备 Consignment loan - provision ,Lpixnm]
固定资产-房屋建筑物 Fixed assets - Buildings N8tox
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固定资产-机器设备 Fixed assets - Plant and machinery [AU
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures z~*g ~RKS!
固定资产-运输设备 Fixed assets - Automobiles /E;y,o75
累计折旧 Accumulated depreciation ko;>#
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固定资产减值准备 Impairment of fixed assets +Y"r71|A6+
工程物资-专用材料 Project material - specific materials Fd]\txOXj
工程物资-专用设备 Project material - specific equipment ]rehW}
工程物资-预付大型设备款 Project material - prepaid for equipment )s_n
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A4C+5R
在建工程 Construction in progress k%s_0
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在建工程减值准备 Impairment of construction in progress \Ig68dFf%
固定资产清理 Disposal of fixed assets <"N_j]wD
无形资产-专利权 Intangible assets - patent Sr?#wev]rn
无形资产-非专利技术 Intangible assets - industrial property and know-how 7?j;7.i
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无形资产-商标权 Intangible assets - trademark rights az0<5Bq)
无形资产-土地使用权 Intangible assets - land use rights G!w"{Bk?9
无形资产-商誉 Intangible assets - goodwill 2.
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无形资产减值准备 Impairment of intangible assets (jjTK'0[
长期待摊费用 Deferred assets (*}
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未确认融资费用 Unrecognized finance fees +gd4\ZG
其他长期资产 Other long term assets {]_uMg#!
递延税款借项 Deferred assets debits d)f@ 5/<
应付票据 Notes payable aj8A8ma*}
应付帐款 Trade creditors
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预收帐款 Adanvances from customers <+MyZM(z>
代销商品款 Consignment-in payables &