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 。 C'.L20qW
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现金 Cash in hand c1k/UcEcg~
银行存款 Cash in bank "/3'XOK|
其他货币资金-外埠存款Other monetary assets - cash in other cities hIs4@0
其他货币资金-银行本票 Other monetary assets - cashier‘s check t^R][Ay&
其他货币资金-银行汇票 Other monetary assets - bank draft (:TjoXXiY
其他货币资金-信用卡 Other monetary assets - credit cards tl,.fjZn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K1"*.\?F
其他货币资金-存出投资款 Other monetary assets - cash for investment &_dt>.
短期投资-股票投资 Investments - Short term - stocks Ui_8)z _
短期投资-债券投资 Investments - Short term - bonds QwJVS(Gs4
短期投资-基金投资 Investments - Short term - funds A+ZK4]xb
短期投资-其他投资 Investments - Short term - others Y)0*b5?1r
短期投资跌价准备 Provision for short-term investment O`x;,6Vr
长期股权投资-股票投资 Long term equity investment - stocks #~}nFY.
长期股权投资-其他股权投资 Long term equity investment - others u~7hWiY<2
长期债券投资-债券投资 Long term securities investemnt - bonds ]@j*/IP
长期债券投资-其他债权投资 Long term securities investment - others 4B =7:r
长期投资减值准备 Provision for long-term investment Vd,jlt.t
应收票据 Notes receivable \o}xF@sM5
应收股利 Dividends receivable p{amC ;cI$
应收利息 Interest receivable \qdHX
应收帐款 Trade debtors [YF>:ydk
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ww\CQ6/h
预付帐款 Prepayment d
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应收补贴款 Allowance receivable p
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其他应收款 Other debtors u]<,,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =9y[1t
其他流动资产 Other current assets /32Fy`KV
物资采购 Purchase jSh5!6O
原材料 Raw materials [,t*Pfq'W8
包装物 Packing materials J*yf2&lI5
低值易耗品 Low value consumbles D.B.7-_8
材料成本差异 Material cost difference r?+%?$
自制半成品 Self-manufactured goods +%zAQeb
库存商品 Finished goods <k eVrCR
商品进销差价 Difference between purchase & sales of commodities YSr9VpqWV
委托加工物资 Consigned processiong material 2iY3Lsna
委托代销商品 Consignment-out FcR=v0),
受托代销商品 Consignment-in NPhhD&
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分期收款发出商品 Goods on instalment sales B8.Pn
存货跌价准备 Provision for obsolete stocks Y>|B;Kj0(
待摊费用 Prepaid expenses ;(f)&Yom
待处理流动资产损益 Unsettled G/L on current assets \f]k CB
待处理固定资产损益 Unsettled G/L on fixed assets C]O(T2l{l
委托贷款-本金 Consignment loan - principle 7`-Zuf
委托贷款-利息 Consignment loan - interest Q3n,)M[N
委托贷款-减值准备 Consignment loan - provision c(3~0Yr
固定资产-房屋建筑物 Fixed assets - Buildings UldXYtGe
固定资产-机器设备 Fixed assets - Plant and machinery D"Bl:W'?j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0LPig[
固定资产-运输设备 Fixed assets - Automobiles ^1S!F-H4\
累计折旧 Accumulated depreciation V,
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固定资产减值准备 Impairment of fixed assets 7]U
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工程物资-专用材料 Project material - specific materials V/%>4GYnC
工程物资-专用设备 Project material - specific equipment _(_a*ml
工程物资-预付大型设备款 Project material - prepaid for equipment p#ol*m5wE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *;l]8.
在建工程 Construction in progress 2KB\1&