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 。 PMbq5
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现金 Cash in hand #M#$2Vt
银行存款 Cash in bank Tu}EAr
其他货币资金-外埠存款Other monetary assets - cash in other cities a\,V>}e
其他货币资金-银行本票 Other monetary assets - cashier‘s check >6WZSw/Hq
其他货币资金-银行汇票 Other monetary assets - bank draft iY,oaC~?"N
其他货币资金-信用卡 Other monetary assets - credit cards PX23M|$!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K(lVAKiP]
其他货币资金-存出投资款 Other monetary assets - cash for investment a[rb-Z
短期投资-股票投资 Investments - Short term - stocks 14uv[z6
短期投资-债券投资 Investments - Short term - bonds 0/!0W%f[}
短期投资-基金投资 Investments - Short term - funds -U_,RMw~
短期投资-其他投资 Investments - Short term - others Xj30bt
短期投资跌价准备 Provision for short-term investment .tHc*Eh
长期股权投资-股票投资 Long term equity investment - stocks x11r iK
长期股权投资-其他股权投资 Long term equity investment - others H
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长期债券投资-债券投资 Long term securities investemnt - bonds 7042?\\=
长期债券投资-其他债权投资 Long term securities investment - others O/(vimx.#F
长期投资减值准备 Provision for long-term investment VhMVoW
应收票据 Notes receivable O<@L~S]
应收股利 Dividends receivable K]yWpW
应收利息 Interest receivable 3'A0{(b
应收帐款 Trade debtors Ets6tM`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors EX, {1^h
预付帐款 Prepayment #s>'IPc0
应收补贴款 Allowance receivable 8gt*`]I
其他应收款 Other debtors :mLXB75gH
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 #CyqiOM\*
物资采购 Purchase }[@Q**j(
原材料 Raw materials S+t2k&pm
包装物 Packing materials 3q@JhB
低值易耗品 Low value consumbles {wz_ngQ
材料成本差异 Material cost difference :.a184ax
自制半成品 Self-manufactured goods f4d-eXGwx`
库存商品 Finished goods )^6Os2
商品进销差价 Difference between purchase & sales of commodities H~Uy/22aQy
委托加工物资 Consigned processiong material i<tJG{A=
委托代销商品 Consignment-out ^Ojg}'.Ygv
受托代销商品 Consignment-in [Ne'2z
分期收款发出商品 Goods on instalment sales s0x/2z
存货跌价准备 Provision for obsolete stocks {5%d#|?
待摊费用 Prepaid expenses jpW_q+^?
待处理流动资产损益 Unsettled G/L on current assets Gp)J[8j
待处理固定资产损益 Unsettled G/L on fixed assets ?0JNaf
委托贷款-本金 Consignment loan - principle Tj<B;f!u
委托贷款-利息 Consignment loan - interest tgl 4pAc
委托贷款-减值准备 Consignment loan - provision MujEjD "|
固定资产-房屋建筑物 Fixed assets - Buildings Y2dml!QM
固定资产-机器设备 Fixed assets - Plant and machinery DYgB_Iak
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R(P(G;#j
固定资产-运输设备 Fixed assets - Automobiles -rgdKA@)(
累计折旧 Accumulated depreciation ,PJC FQMR
固定资产减值准备 Impairment of fixed assets YvP62c \
工程物资-专用材料 Project material - specific materials j]R[;8g
工程物资-专用设备 Project material - specific equipment <X& fs*x&
工程物资-预付大型设备款 Project material - prepaid for equipment Vwjic2lGI
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OpIeo+^X*
在建工程 Construction in progress alNn(0MG
在建工程减值准备 Impairment of construction in progress VUHf-bKl
固定资产清理 Disposal of fixed assets T
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无形资产-专利权 Intangible assets - patent $bZ-b1{c C
无形资产-非专利技术 Intangible assets - industrial property and know-how w5/6+@}
无形资产-商标权 Intangible assets - trademark rights >@4AxV\
无形资产-土地使用权 Intangible assets - land use rights ,Sy&?t}`
无形资产-商誉 Intangible assets - goodwill \M0's&