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 。
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现金 Cash in hand ^5-SL?E
银行存款 Cash in bank sT91>'&
其他货币资金-外埠存款Other monetary assets - cash in other cities <In+V
其他货币资金-银行本票 Other monetary assets - cashier‘s check FXid=&T@0D
其他货币资金-银行汇票 Other monetary assets - bank draft quFNPdP
其他货币资金-信用卡 Other monetary assets - credit cards A.<M*[{q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rP}0B/
其他货币资金-存出投资款 Other monetary assets - cash for investment U^OR\=G^
短期投资-股票投资 Investments - Short term - stocks \Zn~y--Z
短期投资-债券投资 Investments - Short term - bonds t5S!j2E
短期投资-基金投资 Investments - Short term - funds Lvn+EM
短期投资-其他投资 Investments - Short term - others B>
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短期投资跌价准备 Provision for short-term investment u/5)Yx+5_
长期股权投资-股票投资 Long term equity investment - stocks a!;K+wL
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长期股权投资-其他股权投资 Long term equity investment - others I&5cUj{GX-
长期债券投资-债券投资 Long term securities investemnt - bonds IZxr;\dq6
长期债券投资-其他债权投资 Long term securities investment - others ~JOC8dO
长期投资减值准备 Provision for long-term investment PB@jh}
应收票据 Notes receivable
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应收股利 Dividends receivable RNX>I,2sh
应收利息 Interest receivable E|=]k
应收帐款 Trade debtors gq+#=!(2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1xsB@D
预付帐款 Prepayment Qs_]U
应收补贴款 Allowance receivable L#/<y{
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors S2$r 6T
其他流动资产 Other current assets N\x<'P4q
物资采购 Purchase n5?7iU&JIo
原材料 Raw materials {JW_ZJx
包装物 Packing materials ]?hl
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低值易耗品 Low value consumbles /qXP\ a
材料成本差异 Material cost difference z-`4DlJUS
自制半成品 Self-manufactured goods L>,xG.oG
库存商品 Finished goods ~gOdK-SV*
商品进销差价 Difference between purchase & sales of commodities ,f[Oy:fr
委托加工物资 Consigned processiong material alZ83^YN'
委托代销商品 Consignment-out 6yMaW
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受托代销商品 Consignment-in ,uS}wJAX
分期收款发出商品 Goods on instalment sales }M9I]\
存货跌价准备 Provision for obsolete stocks +kOXa^K
待摊费用 Prepaid expenses Aj@t*3
待处理流动资产损益 Unsettled G/L on current assets .WW|v
待处理固定资产损益 Unsettled G/L on fixed assets e41r!od
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest 2!}rHw
委托贷款-减值准备 Consignment loan - provision Z]^O=kX
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固定资产-房屋建筑物 Fixed assets - Buildings Qh4Z{c@
固定资产-机器设备 Fixed assets - Plant and machinery r7*'s
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +InFv"wt
固定资产-运输设备 Fixed assets - Automobiles $eh>.c'&]
累计折旧 Accumulated depreciation .OD{^Kq2
固定资产减值准备 Impairment of fixed assets l`*R !\
工程物资-专用材料 Project material - specific materials 7]8apei|
工程物资-专用设备 Project material - specific equipment 6/L34VH
工程物资-预付大型设备款 Project material - prepaid for equipment N`5
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A,%NdM;t=5
在建工程 Construction in progress ngH_p>
在建工程减值准备 Impairment of construction in progress -2y>X`1Y
固定资产清理 Disposal of fixed assets Yfx'7gj
无形资产-专利权 Intangible assets - patent fb|lWEw5h.
无形资产-非专利技术 Intangible assets - industrial property and know-how s C?-L
无形资产-商标权 Intangible assets - trademark rights mvGj
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无形资产-土地使用权 Intangible assets - land use rights AM4
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无形资产-商誉 Intangible assets - goodwill IL<@UWs6
无形资产减值准备 Impairment of intangible assets /??nOVvt
长期待摊费用 Deferred assets (rjv3=9\3
未确认融资费用 Unrecognized finance fees +L#Q3}=s
其他长期资产 Other long term assets 9AZpvQ
递延税款借项 Deferred assets debits etH]-S
应付票据 Notes payable "A&