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 。 aP@N)"
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现金 Cash in hand h_3E)jc
银行存款 Cash in bank M; tqp8
其他货币资金-外埠存款Other monetary assets - cash in other cities 3J|F?M"N7
其他货币资金-银行本票 Other monetary assets - cashier‘s check qvKG-|j
其他货币资金-银行汇票 Other monetary assets - bank draft CXx*_@}MU
其他货币资金-信用卡 Other monetary assets - credit cards A>;bHf@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u$Jz~:=,
其他货币资金-存出投资款 Other monetary assets - cash for investment 6@F9G4<Z
短期投资-股票投资 Investments - Short term - stocks ;)z:fToh
短期投资-债券投资 Investments - Short term - bonds Nv}=L
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短期投资-基金投资 Investments - Short term - funds ' ;FnIZ
短期投资-其他投资 Investments - Short term - others '
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短期投资跌价准备 Provision for short-term investment s.QwSbw-g
长期股权投资-股票投资 Long term equity investment - stocks B:S>wFE(.
长期股权投资-其他股权投资 Long term equity investment - others hPkWCoQpq
长期债券投资-债券投资 Long term securities investemnt - bonds m{cGK`/\
长期债券投资-其他债权投资 Long term securities investment - others 0#s"e}@v
长期投资减值准备 Provision for long-term investment x$.^"l-vX
应收票据 Notes receivable ^]0Pfna+N
应收股利 Dividends receivable o!Ieb
应收利息 Interest receivable ;yLu
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应收帐款 Trade debtors 6"O+w=5B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kY|utoAP
预付帐款 Prepayment mt+Oi70
应收补贴款 Allowance receivable RSyUaA
其他应收款 Other debtors D4lG[qb
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^?7-r6
其他流动资产 Other current assets lH x^D;m6
物资采购 Purchase $m{:C;UH
原材料 Raw materials 8f)?{AX0
包装物 Packing materials z2_*%S@
低值易耗品 Low value consumbles HIR~"It$
材料成本差异 Material cost difference vkx7paY_
自制半成品 Self-manufactured goods 7cT~oV !G_
库存商品 Finished goods j@U]'5EVB
商品进销差价 Difference between purchase & sales of commodities FaQe_;
委托加工物资 Consigned processiong material 2W96Zju\
委托代销商品 Consignment-out p;59?
受托代销商品 Consignment-in m '|bGV
分期收款发出商品 Goods on instalment sales t?x<g <PJ4
存货跌价准备 Provision for obsolete stocks Sw8]EH6
待摊费用 Prepaid expenses :bu/^mW[
待处理流动资产损益 Unsettled G/L on current assets T@:Wp4>69
待处理固定资产损益 Unsettled G/L on fixed assets L_uVL#To
委托贷款-本金 Consignment loan - principle l|~A#kq
委托贷款-利息 Consignment loan - interest \K{0L
委托贷款-减值准备 Consignment loan - provision 9N%We|L,c
固定资产-房屋建筑物 Fixed assets - Buildings a}BYov
固定资产-机器设备 Fixed assets - Plant and machinery J6s`'gFns
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a LroD$#
固定资产-运输设备 Fixed assets - Automobiles :0j?oY~e
累计折旧 Accumulated depreciation J!v3i*j\
固定资产减值准备 Impairment of fixed assets hk(ZM#Bh
工程物资-专用材料 Project material - specific materials &Fzb6/
工程物资-专用设备 Project material - specific equipment @uqd.Q
工程物资-预付大型设备款 Project material - prepaid for equipment |mdVdD~go
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M=.n7RY-
在建工程 Construction in progress 1#V_Z^OL
在建工程减值准备 Impairment of construction in progress /og=IF2:
固定资产清理 Disposal of fixed assets @; zl
无形资产-专利权 Intangible assets - patent \Xt7`I<
无形资产-非专利技术 Intangible assets - industrial property and know-how @Q
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无形资产-商标权 Intangible assets - trademark rights l6T-}h:=
无形资产-土地使用权 Intangible assets - land use rights *v
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无形资产-商誉 Intangible assets - goodwill 55nlg>j
无形资产减值准备 Impairment of intangible assets JgKO|VO
长期待摊费用 Deferred assets xjuN-
未确认融资费用 Unrecognized finance fees xaq-.IQAM$
其他长期资产 Other long term assets t9k zw*U9
递延税款借项 Deferred assets debits W7R<