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 。 41^+T<+
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现金 Cash in hand |jk";
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银行存款 Cash in bank vR3'B3y
其他货币资金-外埠存款Other monetary assets - cash in other cities !TVlsm
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft k!>MZ
其他货币资金-信用卡 Other monetary assets - credit cards :xm,Ok
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S
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其他货币资金-存出投资款 Other monetary assets - cash for investment fl!8 \4
短期投资-股票投资 Investments - Short term - stocks H@qA
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短期投资-债券投资 Investments - Short term - bonds weU'3nNN
短期投资-基金投资 Investments - Short term - funds >pbO\=j]X
短期投资-其他投资 Investments - Short term - others <6)Ogv",
短期投资跌价准备 Provision for short-term investment tz)aQ6p\X
长期股权投资-股票投资 Long term equity investment - stocks `-"2(Gp
长期股权投资-其他股权投资 Long term equity investment - others /=*h\8c~
长期债券投资-债券投资 Long term securities investemnt - bonds 4)!aYvaER
长期债券投资-其他债权投资 Long term securities investment - others -[|R\'i
长期投资减值准备 Provision for long-term investment '0[D-jEr
应收票据 Notes receivable r;g[<6`
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应收股利 Dividends receivable ^J< I
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应收利息 Interest receivable 5(^&0c>
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应收帐款 Trade debtors uwXquOw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors btJ:Wt}
预付帐款 Prepayment %# ?)+8"l
应收补贴款 Allowance receivable D kl4
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其他应收款 Other debtors 7](,/MeGG
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors U}
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其他流动资产 Other current assets L%}k.)yev
物资采购 Purchase 2%'{f
原材料 Raw materials X9K@mX
包装物 Packing materials X+z!?W*a
低值易耗品 Low value consumbles +)h *)
材料成本差异 Material cost difference 3s<~}&"
自制半成品 Self-manufactured goods J cL4q\g
库存商品 Finished goods (/Lo44wT
商品进销差价 Difference between purchase & sales of commodities ~,WG284
委托加工物资 Consigned processiong material vxhs1vh
委托代销商品 Consignment-out z
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受托代销商品 Consignment-in RSC^R}a5
分期收款发出商品 Goods on instalment sales rkugV&BhV
存货跌价准备 Provision for obsolete stocks Uoe;4ni
待摊费用 Prepaid expenses ?`bi8 Ck
待处理流动资产损益 Unsettled G/L on current assets y{
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待处理固定资产损益 Unsettled G/L on fixed assets +F.{:
委托贷款-本金 Consignment loan - principle }:<`L\8q\
委托贷款-利息 Consignment loan - interest D1rXTI$$
委托贷款-减值准备 Consignment loan - provision dQT A^m
固定资产-房屋建筑物 Fixed assets - Buildings n!z7N3Ak>
固定资产-机器设备 Fixed assets - Plant and machinery _y*@Hj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dmI~$*
固定资产-运输设备 Fixed assets - Automobiles gBp,p\ Xc
累计折旧 Accumulated depreciation @/FE!6 |O
固定资产减值准备 Impairment of fixed assets @M-i$
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工程物资-专用材料 Project material - specific materials 4r&D