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 。 [#%@,C
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现金 Cash in hand %~[@5<p
银行存款 Cash in bank X6=o vm
其他货币资金-外埠存款Other monetary assets - cash in other cities thz[h5C?C
其他货币资金-银行本票 Other monetary assets - cashier‘s check .yHi"ss3
其他货币资金-银行汇票 Other monetary assets - bank draft .\:MB7p
其他货币资金-信用卡 Other monetary assets - credit cards sl:1P^b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @sUec
其他货币资金-存出投资款 Other monetary assets - cash for investment ~=9S AJr]
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds Hc-up.?v'v
短期投资-基金投资 Investments - Short term - funds _w2%!+'
短期投资-其他投资 Investments - Short term - others o5:md :\
短期投资跌价准备 Provision for short-term investment _na/&J6
长期股权投资-股票投资 Long term equity investment - stocks (gIFuOGi>
长期股权投资-其他股权投资 Long term equity investment - others 3R)|DGql=1
长期债券投资-债券投资 Long term securities investemnt - bonds 7>h(M+
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长期债券投资-其他债权投资 Long term securities investment - others .>S1do+
长期投资减值准备 Provision for long-term investment &Zjs
应收票据 Notes receivable S VypR LVB
应收股利 Dividends receivable Gd$!xN%O
应收利息 Interest receivable H;0K4|I
应收帐款 Trade debtors 3p]\l ]=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g _0| `Sm
预付帐款 Prepayment \-sW>LIA
应收补贴款 Allowance receivable xVRxKM5 {
其他应收款 Other debtors r;p@T8k
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors pu_?)U
其他流动资产 Other current assets c}s#!|E0v
物资采购 Purchase 5 Pf)&iG
原材料 Raw materials
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包装物 Packing materials 6Hfv'X5E`Z
低值易耗品 Low value consumbles v +o6ZNX
材料成本差异 Material cost difference eZD"!AT
自制半成品 Self-manufactured goods a^_W}gzzd
库存商品 Finished goods nm_4E8&X
商品进销差价 Difference between purchase & sales of commodities f:6F5G
委托加工物资 Consigned processiong material sp+'c;a
委托代销商品 Consignment-out ,/kZt!
受托代销商品 Consignment-in Ti7
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分期收款发出商品 Goods on instalment sales 2:<H)oB
存货跌价准备 Provision for obsolete stocks e,d}4 jy
待摊费用 Prepaid expenses =uEpeL~d;+
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 S9^SW3
委托贷款-本金 Consignment loan - principle gYbcBb%z
委托贷款-利息 Consignment loan - interest brG!TJ
委托贷款-减值准备 Consignment loan - provision KK{_s=t
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固定资产-房屋建筑物 Fixed assets - Buildings 4iZg2"[D
固定资产-机器设备 Fixed assets - Plant and machinery s3 fQGbU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `TH\0/eE
固定资产-运输设备 Fixed assets - Automobiles hQ@#h`lS
累计折旧 Accumulated depreciation 6:AEg
固定资产减值准备 Impairment of fixed assets )l/
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工程物资-专用材料 Project material - specific materials Xk1uCVUe5
工程物资-专用设备 Project material - specific equipment ya[f?0b0
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f=.!/e70
在建工程 Construction in progress !b&+2y2i[W
在建工程减值准备 Impairment of construction in progress lBm`W]3T
固定资产清理 Disposal of fixed assets :X:s'I4J
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无形资产-专利权 Intangible assets - patent u~>G8y)k9O
无形资产-非专利技术 Intangible assets - industrial property and know-how L=fy!R
无形资产-商标权 Intangible assets - trademark rights Vbe@S?u-
无形资产-土地使用权 Intangible assets - land use rights unKl5A[h
无形资产-商誉 Intangible assets - goodwill Zz+v3o0
无形资产减值准备 Impairment of intangible assets %yd(=%)fMB
长期待摊费用 Deferred assets y%x:~.
未确认融资费用 Unrecognized finance fees ?\(qA+iP0
其他长期资产 Other long term assets _+Sf+ta
递延税款借项 Deferred assets debits !aKu9SR^e
应付票据 Notes payable 8aKS=(Z!j
应付帐款 Trade creditors KN"u PW
预收帐款 Adanvances from customers 0-;>O|U3
代销商品款 Consignment-in payables z30 mk
其他应交款 Other payable to government |=KzQY|u
其他应付款 Other creditors fE_%,DJE(
应付股利 Proposed dividends oI'& &Bt
待转资产价值 Donated assets .lM]>y)
预计负债 Accrued liabilities Ul6|LTY
应付短期债券 Short-term debentures payable NHe)$%a=H
其他流动负债 Other current liabilities 2`j{n\/
预提费用 Accrued expenses c
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应付工资 Payroll payable !Q5,Zhgr
应付福利费 Welfare payable <&g