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 。 50dGBF
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现金 Cash in hand &'l>rD^o
银行存款 Cash in bank &rDM<pO #-
其他货币资金-外埠存款Other monetary assets - cash in other cities lyCW=nc
其他货币资金-银行本票 Other monetary assets - cashier‘s check B*htN
其他货币资金-银行汇票 Other monetary assets - bank draft _=
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其他货币资金-信用卡 Other monetary assets - credit cards 9+,R`v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .oEmU+
其他货币资金-存出投资款 Other monetary assets - cash for investment ]]}tdn _
短期投资-股票投资 Investments - Short term - stocks )Qm[[p nj
短期投资-债券投资 Investments - Short term - bonds zo;^m|
短期投资-基金投资 Investments - Short term - funds 5>6PH+Oq
短期投资-其他投资 Investments - Short term - others H"2uxhdLK3
短期投资跌价准备 Provision for short-term investment %LXM+<N8
长期股权投资-股票投资 Long term equity investment - stocks 8 i&_Jgmr
长期股权投资-其他股权投资 Long term equity investment - others RvJ['(-
长期债券投资-债券投资 Long term securities investemnt - bonds 6.t',LTB
长期债券投资-其他债权投资 Long term securities investment - others 74<!&t
长期投资减值准备 Provision for long-term investment A?G IBjs
应收票据 Notes receivable $4jell
应收股利 Dividends receivable QrApxiw
应收利息 Interest receivable @v\*AYr'M
应收帐款 Trade debtors )pw&c_x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0'&X
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预付帐款 Prepayment reo{*)%
应收补贴款 Allowance receivable R~bC,`Bh
其他应收款 Other debtors !~_zm*CqbZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1GEK:g2B
其他流动资产 Other current assets "i:T+#i({O
物资采购 Purchase D+lzFn$3
原材料 Raw materials Bh&Ew
包装物 Packing materials yV)m
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低值易耗品 Low value consumbles hO{cvHy`
材料成本差异 Material cost difference \b}~2oX
自制半成品 Self-manufactured goods ozsxXBh-`'
库存商品 Finished goods [6jbgW~E
商品进销差价 Difference between purchase & sales of commodities d@mo!zu
委托加工物资 Consigned processiong material wV?,Z!\Z
委托代销商品 Consignment-out `k\grr.J
受托代销商品 Consignment-in OT
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分期收款发出商品 Goods on instalment sales F>]#}_
存货跌价准备 Provision for obsolete stocks W;?(,xx
待摊费用 Prepaid expenses >#+IaKL7
待处理流动资产损益 Unsettled G/L on current assets l0*Gb
待处理固定资产损益 Unsettled G/L on fixed assets =Nz0.:
委托贷款-本金 Consignment loan - principle 9Pd*z>s
委托贷款-利息 Consignment loan - interest h5
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委托贷款-减值准备 Consignment loan - provision Q bhW!9(,
固定资产-房屋建筑物 Fixed assets - Buildings Hy{
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固定资产-机器设备 Fixed assets - Plant and machinery s!/TU
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7iuQ9q^&
固定资产-运输设备 Fixed assets - Automobiles 9Qj2W
累计折旧 Accumulated depreciation v"+k~:t*
固定资产减值准备 Impairment of fixed assets ]L2Oz
工程物资-专用材料 Project material - specific materials S)He$B$pp
工程物资-专用设备 Project material - specific equipment `h;k2Se5
工程物资-预付大型设备款 Project material - prepaid for equipment A`O <6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a)*6gf<