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 。 cc.zC3Hs3
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现金 Cash in hand +_06{7@h
银行存款 Cash in bank h<6@&yzp
其他货币资金-外埠存款Other monetary assets - cash in other cities TTmNPp4q
其他货币资金-银行本票 Other monetary assets - cashier‘s check _4owxYSDke
其他货币资金-银行汇票 Other monetary assets - bank draft 50l=B]M
其他货币资金-信用卡 Other monetary assets - credit cards `t{aN|3V[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vov"60K
其他货币资金-存出投资款 Other monetary assets - cash for investment 0>4:(t7h\
短期投资-股票投资 Investments - Short term - stocks ;-n+=@]7
短期投资-债券投资 Investments - Short term - bonds E>KV1P
短期投资-基金投资 Investments - Short term - funds a)Qx43mOS
短期投资-其他投资 Investments - Short term - others bf'@sh%W
短期投资跌价准备 Provision for short-term investment >7@F4a
长期股权投资-股票投资 Long term equity investment - stocks K)sO
长期股权投资-其他股权投资 Long term equity investment - others [US.n+G6
长期债券投资-债券投资 Long term securities investemnt - bonds #J, `a.
长期债券投资-其他债权投资 Long term securities investment - others 6@ET3v
长期投资减值准备 Provision for long-term investment ]5YG*sD4
应收票据 Notes receivable M!,$i
应收股利 Dividends receivable u(\b1h n
应收利息 Interest receivable $vTU|o>|
应收帐款 Trade debtors [FAoC3 k-h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B<H5WI
预付帐款 Prepayment B+*F?k[
应收补贴款 Allowance receivable CcLP/
其他应收款 Other debtors EbY%:jR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4 rw<C07Z
其他流动资产 Other current assets ,N<xyx.
物资采购 Purchase 6S2D\Bt,_
原材料 Raw materials w~;1R\?|
包装物 Packing materials v
/G,
低值易耗品 Low value consumbles F[l{pc "C
材料成本差异 Material cost difference km}%7|R?
自制半成品 Self-manufactured goods Hp8)-eT
库存商品 Finished goods x!tCK47Yq
商品进销差价 Difference between purchase & sales of commodities <lB^>Hfu
委托加工物资 Consigned processiong material n>+M4Zb
委托代销商品 Consignment-out |bO}|X
受托代销商品 Consignment-in R% l=NHB}
分期收款发出商品 Goods on instalment sales IyL2{5
存货跌价准备 Provision for obsolete stocks =sG C
待摊费用 Prepaid expenses ql2>C.k3L
待处理流动资产损益 Unsettled G/L on current assets {Tm31f(oD
待处理固定资产损益 Unsettled G/L on fixed assets cIw)ScY
委托贷款-本金 Consignment loan - principle R}#?A%,*
委托贷款-利息 Consignment loan - interest b=wc-nA
委托贷款-减值准备 Consignment loan - provision =xw) [
固定资产-房屋建筑物 Fixed assets - Buildings # yAt `
固定资产-机器设备 Fixed assets - Plant and machinery va:5pvt2&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures A]WU*GL2H
固定资产-运输设备 Fixed assets - Automobiles /Pxt f~$
累计折旧 Accumulated depreciation dTB^6>H
固定资产减值准备 Impairment of fixed assets @v2_gjRe
工程物资-专用材料 Project material - specific materials l7Zqk GG]
工程物资-专用设备 Project material - specific equipment jri=UGf
工程物资-预付大型设备款 Project material - prepaid for equipment ^Cst4=:W
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?.LS_e_0
在建工程 Construction in progress VWj]X7v
在建工程减值准备 Impairment of construction in progress %|I~8>m
固定资产清理 Disposal of fixed assets kOfbO'O9
无形资产-专利权 Intangible assets - patent h
rW
无形资产-非专利技术 Intangible assets - industrial property and know-how "@xI
无形资产-商标权 Intangible assets - trademark rights U6t>UE6k
无形资产-土地使用权 Intangible assets - land use rights `k+ci7;
无形资产-商誉 Intangible assets - goodwill bz[U<