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 。 VYZU eh
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现金 Cash in hand ='Q{R*u
银行存款 Cash in bank A /(lK q
其他货币资金-外埠存款Other monetary assets - cash in other cities 'Gx$Bj
其他货币资金-银行本票 Other monetary assets - cashier‘s check V
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其他货币资金-银行汇票 Other monetary assets - bank draft + WVIZZ8
其他货币资金-信用卡 Other monetary assets - credit cards >nzu],
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit %SrM|&[
其他货币资金-存出投资款 Other monetary assets - cash for investment J'b<z.OW
短期投资-股票投资 Investments - Short term - stocks xg<Hxn,<M
短期投资-债券投资 Investments - Short term - bonds NQfYxB1Yr:
短期投资-基金投资 Investments - Short term - funds <Mx0\b!
短期投资-其他投资 Investments - Short term - others =<c#owe:m
短期投资跌价准备 Provision for short-term investment rq sdE
长期股权投资-股票投资 Long term equity investment - stocks "g>.{E5
长期股权投资-其他股权投资 Long term equity investment - others LCs__.
长期债券投资-债券投资 Long term securities investemnt - bonds $=B8qZ+
长期债券投资-其他债权投资 Long term securities investment - others VIC0}LT0R
长期投资减值准备 Provision for long-term investment sV/l5]b]
应收票据 Notes receivable 8S]".
应收股利 Dividends receivable *)<B0SjT
应收利息 Interest receivable 7Ym(n8
应收帐款 Trade debtors g:7,~}_}^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FS6<V0pil
预付帐款 Prepayment 33'Y [4
应收补贴款 Allowance receivable -`+<{NHv\
其他应收款 Other debtors k1^\|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors FdzNE
其他流动资产 Other current assets z0%\OhuCcf
物资采购 Purchase
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原材料 Raw materials #*9-d/K
包装物 Packing materials 6KHN&P
低值易耗品 Low value consumbles ,HB2hHD
材料成本差异 Material cost difference =w$tvo/
自制半成品 Self-manufactured goods [kV;[c}
库存商品 Finished goods p =(@3%k
商品进销差价 Difference between purchase & sales of commodities R'}95S<
委托加工物资 Consigned processiong material ~j>D=!
委托代销商品 Consignment-out {sVY`}p|
受托代销商品 Consignment-in :O-iykXyI
分期收款发出商品 Goods on instalment sales 5O<>mCF
存货跌价准备 Provision for obsolete stocks ^03j8Pc-c
待摊费用 Prepaid expenses b|xpNd-
待处理流动资产损益 Unsettled G/L on current assets 6"/WZmOp
待处理固定资产损益 Unsettled G/L on fixed assets /PzcvN
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest WIr2{+#
委托贷款-减值准备 Consignment loan - provision q%(EY
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固定资产-房屋建筑物 Fixed assets - Buildings m8R9{LC
固定资产-机器设备 Fixed assets - Plant and machinery vI1i,x#i
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m2~