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 。 >d &0a:
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现金 Cash in hand ULBEe@s
银行存款 Cash in bank { Ie~MW
其他货币资金-外埠存款Other monetary assets - cash in other cities z^jmf_
其他货币资金-银行本票 Other monetary assets - cashier‘s check cruBJZr*
其他货币资金-银行汇票 Other monetary assets - bank draft j@^zK!mO
其他货币资金-信用卡 Other monetary assets - credit cards g5"I{ol5T~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit GQk/ G0*&
其他货币资金-存出投资款 Other monetary assets - cash for investment HY1K
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短期投资-股票投资 Investments - Short term - stocks J\w4N",
短期投资-债券投资 Investments - Short term - bonds '+Z Jf&Ox
短期投资-基金投资 Investments - Short term - funds b9"t%R9/Q
短期投资-其他投资 Investments - Short term - others D&I/Tbc
短期投资跌价准备 Provision for short-term investment /5z,G r
长期股权投资-股票投资 Long term equity investment - stocks +N7<[hE;
长期股权投资-其他股权投资 Long term equity investment - others H&%oHyK
长期债券投资-债券投资 Long term securities investemnt - bonds TC44*BHq
长期债券投资-其他债权投资 Long term securities investment - others &|}QdbW
长期投资减值准备 Provision for long-term investment n4M
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应收票据 Notes receivable N*6~$zl&
应收股利 Dividends receivable &0\:MJc
应收利息 Interest receivable rXT? w]4
应收帐款 Trade debtors ,c$tKj5ulQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nM:<l}~v{
预付帐款 Prepayment qV idtSb
应收补贴款 Allowance receivable ~piE$"]&
其他应收款 Other debtors S[yrGX8lu
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n7G`b'
其他流动资产 Other current assets a^|9rho<
物资采购 Purchase 4lpcJ+:o
原材料 Raw materials H!hd0.
包装物 Packing materials _&U#*g
低值易耗品 Low value consumbles W)J5[p?
材料成本差异 Material cost difference s]6;*mI2
自制半成品 Self-manufactured goods !iNwJ|0
库存商品 Finished goods K(PSGlI f
商品进销差价 Difference between purchase & sales of commodities #NGtba
委托加工物资 Consigned processiong material Z<^EZX3N
委托代销商品 Consignment-out rNo/H<J%+j
受托代销商品 Consignment-in ,!alNNY
分期收款发出商品 Goods on instalment sales G4P*U3
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存货跌价准备 Provision for obsolete stocks M%Rr=
待摊费用 Prepaid expenses V*fv>f:Yv
待处理流动资产损益 Unsettled G/L on current assets e f&8L
待处理固定资产损益 Unsettled G/L on fixed assets !.q99DB
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest _?cum~A@
委托贷款-减值准备 Consignment loan - provision koS?UYF`
固定资产-房屋建筑物 Fixed assets - Buildings X
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固定资产-机器设备 Fixed assets - Plant and machinery oQ/T5cOj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures WQ8 "Jj?k6
固定资产-运输设备 Fixed assets - Automobiles ?PTXgIC
累计折旧 Accumulated depreciation rC!"<