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 。 ;S}_/'
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现金 Cash in hand i1ss}JJp*
银行存款 Cash in bank ]:
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其他货币资金-外埠存款Other monetary assets - cash in other cities A[Pz&\@
其他货币资金-银行本票 Other monetary assets - cashier‘s check TKrh3
其他货币资金-银行汇票 Other monetary assets - bank draft eG08Xt|lc
其他货币资金-信用卡 Other monetary assets - credit cards ;To][
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit J`[He$7)
其他货币资金-存出投资款 Other monetary assets - cash for investment *,#T&M7D
短期投资-股票投资 Investments - Short term - stocks 2`nOYK
短期投资-债券投资 Investments - Short term - bonds &vV_,$
短期投资-基金投资 Investments - Short term - funds Kn4x_9
短期投资-其他投资 Investments - Short term - others u
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短期投资跌价准备 Provision for short-term investment <}t<A
长期股权投资-股票投资 Long term equity investment - stocks `>N_A!pr`
长期股权投资-其他股权投资 Long term equity investment - others +?y9EZB%
长期债券投资-债券投资 Long term securities investemnt - bonds jCxg)D7W
长期债券投资-其他债权投资 Long term securities investment - others #9u2LK
长期投资减值准备 Provision for long-term investment RJ~I?{yR0[
应收票据 Notes receivable cRS2v--\-
应收股利 Dividends receivable
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应收利息 Interest receivable sY@x(qkIOc
应收帐款 Trade debtors SJsRHQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ctT6va
预付帐款 Prepayment D/TEx2.=J3
应收补贴款 Allowance receivable i5CBLv
其他应收款 Other debtors Ika(ip#]=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vj4n=F,Z
其他流动资产 Other current assets B<6Ye9zuG
物资采购 Purchase ~ -zch=+u
原材料 Raw materials IHStN,QD
包装物 Packing materials _H)>U
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低值易耗品 Low value consumbles !)+8:8H'
材料成本差异 Material cost difference HRF;qR9v
自制半成品 Self-manufactured goods m
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库存商品 Finished goods EjFK zx
商品进销差价 Difference between purchase & sales of commodities A-5'OI
委托加工物资 Consigned processiong material D/Hob
委托代销商品 Consignment-out %2z]2@
受托代销商品 Consignment-in :vRUb>z
分期收款发出商品 Goods on instalment sales #b5V/)K
存货跌价准备 Provision for obsolete stocks Y=tx
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待摊费用 Prepaid expenses *Rj(~Q/t
待处理流动资产损益 Unsettled G/L on current assets ^E= w3g&
待处理固定资产损益 Unsettled G/L on fixed assets J)"g`)\2 +
委托贷款-本金 Consignment loan - principle VmTPE5d
委托贷款-利息 Consignment loan - interest PHv0^l]B
委托贷款-减值准备 Consignment loan - provision iz5WWn^
固定资产-房屋建筑物 Fixed assets - Buildings LS{t7P9K
固定资产-机器设备 Fixed assets - Plant and machinery Avr2MaY{h
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,/6 aA7(
固定资产-运输设备 Fixed assets - Automobiles HL34pmc
累计折旧 Accumulated depreciation oY8S-N;(t
固定资产减值准备 Impairment of fixed assets k-XE|v
工程物资-专用材料 Project material - specific materials #0gwN2Nv"L
工程物资-专用设备 Project material - specific equipment t-3y`31i.
工程物资-预付大型设备款 Project material - prepaid for equipment j_Qkw ?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NZ=`iA8)X
在建工程 Construction in progress \aB>Q"
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在建工程减值准备 Impairment of construction in progress <yz&>
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固定资产清理 Disposal of fixed assets < rqFBq8
无形资产-专利权 Intangible assets - patent |A% Jx__
无形资产-非专利技术 Intangible assets - industrial property and know-how A0`#n|(Ad!
无形资产-商标权 Intangible assets - trademark rights ouf91<n
无形资产-土地使用权 Intangible assets - land use rights \g<=n&S?
无形资产-商誉 Intangible assets - goodwill Ed +"F{!eQ
无形资产减值准备 Impairment of intangible assets |)W
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长期待摊费用 Deferred assets @ZTsl ?
未确认融资费用 Unrecognized finance fees >YuiCf?c7
其他长期资产 Other long term assets j&
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递延税款借项 Deferred assets debits P_8z'pYd>
应付票据 Notes payable "l.1 UB&
应付帐款 Trade creditors !i77v,
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预收帐款 Adanvances from customers v cZg3:j
代销商品款 Consignment-in payables }vspjplk^
其他应交款 Other payable to government -`<