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 。 Ju-#F@38
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现金 Cash in hand @Zzg^1Ilpu
银行存款 Cash in bank K!a7Hg
其他货币资金-外埠存款Other monetary assets - cash in other cities M~U>"kX
其他货币资金-银行本票 Other monetary assets - cashier‘s check $Zn>W@\
其他货币资金-银行汇票 Other monetary assets - bank draft \2 Yo*jE}
其他货币资金-信用卡 Other monetary assets - credit cards uWLf9D "
其他货币资金-信用证保证金 Other monetary assets - L/C deposit SoHw9FtS
其他货币资金-存出投资款 Other monetary assets - cash for investment RDxvN:v
短期投资-股票投资 Investments - Short term - stocks 0ZJrK\K;
短期投资-债券投资 Investments - Short term - bonds 0`4Fa^o]h
短期投资-基金投资 Investments - Short term - funds R^6]v`j;
短期投资-其他投资 Investments - Short term - others W~& QcSWqD
短期投资跌价准备 Provision for short-term investment F;ELsg
长期股权投资-股票投资 Long term equity investment - stocks x-T7
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长期股权投资-其他股权投资 Long term equity investment - others k $E{'Dv
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others _b!
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长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable Og1Hg
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应收股利 Dividends receivable GLA4O)
应收利息 Interest receivable Q
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应收帐款 Trade debtors ]Wn=Oc{F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'XI-x[w
预付帐款 Prepayment }F-,PSH
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应收补贴款 Allowance receivable 0Wb3M"#9<
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors W]5
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其他流动资产 Other current assets Nazr4QU
物资采购 Purchase ;F:Qz^=.a
原材料 Raw materials u>
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包装物 Packing materials $aY:Z_s
低值易耗品 Low value consumbles _]M:
材料成本差异 Material cost difference snVeOe#'S
自制半成品 Self-manufactured goods E9Hyd #A
库存商品 Finished goods MC_i"P6a
商品进销差价 Difference between purchase & sales of commodities T#
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委托加工物资 Consigned processiong material ug?#Oa
委托代销商品 Consignment-out l8 XY
受托代销商品 Consignment-in 'ALe>\WO
分期收款发出商品 Goods on instalment sales s x) x7
存货跌价准备 Provision for obsolete stocks S~ZRqL7ZO
待摊费用 Prepaid expenses 9R N ge;*
待处理流动资产损益 Unsettled G/L on current assets J5zu}U?
待处理固定资产损益 Unsettled G/L on fixed assets pW5PF)([
委托贷款-本金 Consignment loan - principle +IM6 GeH
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision GE#LcCa
固定资产-房屋建筑物 Fixed assets - Buildings l)qGG$7$
固定资产-机器设备 Fixed assets - Plant and machinery &Ui&2EW
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h5ZxxtGU
固定资产-运输设备 Fixed assets - Automobiles |"Fm<