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 。 1`l10f qU
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现金 Cash in hand mIkc+X
银行存款 Cash in bank 4KT-U6zNx
其他货币资金-外埠存款Other monetary assets - cash in other cities 7?EC
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其他货币资金-银行本票 Other monetary assets - cashier‘s check g@B,0JRh
其他货币资金-银行汇票 Other monetary assets - bank draft #`b5kqQm
其他货币资金-信用卡 Other monetary assets - credit cards 2kQa3Pan
其他货币资金-信用证保证金 Other monetary assets - L/C deposit M,/{ 53
其他货币资金-存出投资款 Other monetary assets - cash for investment YDdY'd`*
短期投资-股票投资 Investments - Short term - stocks drEND`,@6|
短期投资-债券投资 Investments - Short term - bonds 5Q.z#]Lg
短期投资-基金投资 Investments - Short term - funds ]Q*eCt;l"K
短期投资-其他投资 Investments - Short term - others mZb[Fi
短期投资跌价准备 Provision for short-term investment 4&/m>%r
长期股权投资-股票投资 Long term equity investment - stocks ?j-;;NNf
长期股权投资-其他股权投资 Long term equity investment - others (H-Y-Lk+
长期债券投资-债券投资 Long term securities investemnt - bonds us3fBY'
长期债券投资-其他债权投资 Long term securities investment - others e+7x &-+
长期投资减值准备 Provision for long-term investment 1)N{!w
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应收票据 Notes receivable QP0[
应收股利 Dividends receivable `o,D[Jd
应收利息 Interest receivable A3c&V
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应收帐款 Trade debtors m-)yQM8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {fAj*,pzl
预付帐款 Prepayment _
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应收补贴款 Allowance receivable [sweN]b6F
其他应收款 Other debtors u @eKh3!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z8\;XR
其他流动资产 Other current assets Ri&?uCCM
物资采购 Purchase L2m~ GnP|?
原材料 Raw materials gyAKjLqqpi
包装物 Packing materials M~#%
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低值易耗品 Low value consumbles CxW-lU3G`
材料成本差异 Material cost difference nlaeo"]
自制半成品 Self-manufactured goods +/Q?<*[
库存商品 Finished goods a>/cVu'kz
商品进销差价 Difference between purchase & sales of commodities ^lCQHz
委托加工物资 Consigned processiong material %?~`'vY
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委托代销商品 Consignment-out *>
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受托代销商品 Consignment-in _;yi/)-2
分期收款发出商品 Goods on instalment sales i%a jL
存货跌价准备 Provision for obsolete stocks ~76qFZe-
待摊费用 Prepaid expenses x0 dO^D
待处理流动资产损益 Unsettled G/L on current assets b+qdl`Vd
待处理固定资产损益 Unsettled G/L on fixed assets )i{B:w\ ^
委托贷款-本金 Consignment loan - principle qH-':|h7
委托贷款-利息 Consignment loan - interest 'AjDB:Mt$
委托贷款-减值准备 Consignment loan - provision FZW:dsm
固定资产-房屋建筑物 Fixed assets - Buildings BO3%p
固定资产-机器设备 Fixed assets - Plant and machinery g4fe(.?c,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -yH8bm'0"
固定资产-运输设备 Fixed assets - Automobiles H^
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累计折旧 Accumulated depreciation PK7
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固定资产减值准备 Impairment of fixed assets MEZc/Ru-[
工程物资-专用材料 Project material - specific materials 8>y!=+9_
工程物资-专用设备 Project material - specific equipment 69>N xr~k
工程物资-预付大型设备款 Project material - prepaid for equipment "Ooc;xD3<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e$+/;MRq
在建工程 Construction in progress dDoKmuY>5
在建工程减值准备 Impairment of construction in progress gkN
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固定资产清理 Disposal of fixed assets Rh.CnCbM
无形资产-专利权 Intangible assets - patent QY]G+3W
无形资产-非专利技术 Intangible assets - industrial property and know-how ywS2`(
无形资产-商标权 Intangible assets - trademark rights V=LJ_T"z0
无形资产-土地使用权 Intangible assets - land use rights GDMg.w4Yk
无形资产-商誉 Intangible assets - goodwill =TzmhX5
无形资产减值准备 Impairment of intangible assets Ar:ezA
长期待摊费用 Deferred assets M~+T
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未确认融资费用 Unrecognized finance fees j/<z[qr
其他长期资产 Other long term assets 6rD
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