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 。 X_70]^XL
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现金 Cash in hand 4-:7
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银行存款 Cash in bank cj(X2L
其他货币资金-外埠存款Other monetary assets - cash in other cities `X+j2TmS
其他货币资金-银行本票 Other monetary assets - cashier‘s check FpkXOj?*
其他货币资金-银行汇票 Other monetary assets - bank draft "]]q} O?
其他货币资金-信用卡 Other monetary assets - credit cards GFR!n1Hv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c)1=U_6 1
其他货币资金-存出投资款 Other monetary assets - cash for investment M@^U0
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短期投资-股票投资 Investments - Short term - stocks LC'2q*:'
短期投资-债券投资 Investments - Short term - bonds ~5t?C<wo
短期投资-基金投资 Investments - Short term - funds o?!uX|Fy
短期投资-其他投资 Investments - Short term - others [b5(XIGUN}
短期投资跌价准备 Provision for short-term investment w6EI{
长期股权投资-股票投资 Long term equity investment - stocks @
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长期股权投资-其他股权投资 Long term equity investment - others xYR#%! M
长期债券投资-债券投资 Long term securities investemnt - bonds y-cw~kNPP3
长期债券投资-其他债权投资 Long term securities investment - others i f@W
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长期投资减值准备 Provision for long-term investment dp^N_9$cdO
应收票据 Notes receivable dB`b9)Tk0z
应收股利 Dividends receivable Mj~${vj
应收利息 Interest receivable s -Y +x
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors VC=6uB
预付帐款 Prepayment
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应收补贴款 Allowance receivable #Si|!
其他应收款 Other debtors M1uP\Sa
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors # ,P(isEZ"
其他流动资产 Other current assets 9N}W(>
物资采购 Purchase W#45a.v
原材料 Raw materials 3zb)"\(R
包装物 Packing materials `D)S-7BR
低值易耗品 Low value consumbles A[ 1)!e
材料成本差异 Material cost difference .! j#3J..u
自制半成品 Self-manufactured goods h>tsis'N9
库存商品 Finished goods apaI
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商品进销差价 Difference between purchase & sales of commodities )@c3##Zp)
委托加工物资 Consigned processiong material X RRJ)}P
委托代销商品 Consignment-out /'Bdq?!B&
受托代销商品 Consignment-in J3\)Jy
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks U$$3'n
待摊费用 Prepaid expenses d
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待处理流动资产损益 Unsettled G/L on current assets 0|Q.U
待处理固定资产损益 Unsettled G/L on fixed assets 2B'^`>+8S
委托贷款-本金 Consignment loan - principle Vw?P.4
委托贷款-利息 Consignment loan - interest c'lIWuL)
委托贷款-减值准备 Consignment loan - provision u-M] Az-
固定资产-房屋建筑物 Fixed assets - Buildings dMgbW<uAu
固定资产-机器设备 Fixed assets - Plant and machinery J=L`]XE
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <tQXK;
固定资产-运输设备 Fixed assets - Automobiles YlB["@\[B
累计折旧 Accumulated depreciation a^*B5G1(&
固定资产减值准备 Impairment of fixed assets &U0WkW
工程物资-专用材料 Project material - specific materials 7 FIFSt
工程物资-专用设备 Project material - specific equipment |lHFo{8"
工程物资-预付大型设备款 Project material - prepaid for equipment \#_@qHAG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q"p#H 8
在建工程 Construction in progress +cw{aI`a8
在建工程减值准备 Impairment of construction in progress vK`S!7x'&
固定资产清理 Disposal of fixed assets _6J<YQK
无形资产-专利权 Intangible assets - patent [Z% l.
无形资产-非专利技术 Intangible assets - industrial property and know-how 4Qhx[Hv>(
无形资产-商标权 Intangible assets - trademark rights 5EfY9}dl
无形资产-土地使用权 Intangible assets - land use rights Z#LUez;&t#
无形资产-商誉 Intangible assets - goodwill aKD;1|)
无形资产减值准备 Impairment of intangible assets }*ODM6
长期待摊费用 Deferred assets Z#@6#S`
未确认融资费用 Unrecognized finance fees (mY(\mu}
其他长期资产 Other long term assets TwwIt5_fN
递延税款借项 Deferred assets debits g)nXo:)&