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 。 -v(.]`Wo&;
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现金 Cash in hand bLysUj5[5
银行存款 Cash in bank B^SD5
其他货币资金-外埠存款Other monetary assets - cash in other cities @ 0RB.-
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?>W4*8(
其他货币资金-银行汇票 Other monetary assets - bank draft nVC:5ie
其他货币资金-信用卡 Other monetary assets - credit cards =wW3Tr7~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^{T3lQvt
其他货币资金-存出投资款 Other monetary assets - cash for investment LA.xLU3
短期投资-股票投资 Investments - Short term - stocks +0Rr5^8u
短期投资-债券投资 Investments - Short term - bonds dik+BBu5z
短期投资-基金投资 Investments - Short term - funds t-$R)vZ}M
短期投资-其他投资 Investments - Short term - others 89@e &h*
短期投资跌价准备 Provision for short-term investment 0}UJP
长期股权投资-股票投资 Long term equity investment - stocks ,rp-`E5ap
长期股权投资-其他股权投资 Long term equity investment - others *kXSl73 k
长期债券投资-债券投资 Long term securities investemnt - bonds d4#Q<!r
长期债券投资-其他债权投资 Long term securities investment - others lr[a~ca\
长期投资减值准备 Provision for long-term investment btK| U
应收票据 Notes receivable =;/4j'1}9
应收股利 Dividends receivable n#G
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应收利息 Interest receivable <ealt
应收帐款 Trade debtors ''Y}Q"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D/w4u;E@
预付帐款 Prepayment iTt"Ik'
应收补贴款 Allowance receivable >a;^=5E
其他应收款 Other debtors >Udb*76
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #cBt@SEL'
其他流动资产 Other current assets $C UmRi{T
物资采购 Purchase $S Q8,Y,
原材料 Raw materials 6s833Tmb&r
包装物 Packing materials aPq9^S*
低值易耗品 Low value consumbles T{={uzQeJJ
材料成本差异 Material cost difference }*~EA=YN;
自制半成品 Self-manufactured goods -}m#
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库存商品 Finished goods UlHRA[SCv
商品进销差价 Difference between purchase & sales of commodities L)'JkX J
委托加工物资 Consigned processiong material \*H/YByTb
委托代销商品 Consignment-out %($qg-x
受托代销商品 Consignment-in &X
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分期收款发出商品 Goods on instalment sales l[O!_bH
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses kSH3)CC P
待处理流动资产损益 Unsettled G/L on current assets 3,bA&c3
待处理固定资产损益 Unsettled G/L on fixed assets FX"%
委托贷款-本金 Consignment loan - principle 8x
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委托贷款-利息 Consignment loan - interest q!k
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委托贷款-减值准备 Consignment loan - provision ~pn9x;N%H
固定资产-房屋建筑物 Fixed assets - Buildings :z^ps0
固定资产-机器设备 Fixed assets - Plant and machinery {}?s0U$5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H(ht{.sjI
固定资产-运输设备 Fixed assets - Automobiles _F^k>Lq&