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 。 6tj
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现金 Cash in hand lLl^2[4k5
银行存款 Cash in bank ]M#_o]
其他货币资金-外埠存款Other monetary assets - cash in other cities FL-sXg
其他货币资金-银行本票 Other monetary assets - cashier‘s check U#-89.x
其他货币资金-银行汇票 Other monetary assets - bank draft %I?uO(
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其他货币资金-信用卡 Other monetary assets - credit cards iE>T5XV8$B
其他货币资金-信用证保证金 Other monetary assets - L/C deposit tvavI9
其他货币资金-存出投资款 Other monetary assets - cash for investment Eufw1vDa
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds 6/ F]ncwG
短期投资-基金投资 Investments - Short term - funds %i$]S`A}
短期投资-其他投资 Investments - Short term - others ~^
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短期投资跌价准备 Provision for short-term investment j#zUO&Q@
长期股权投资-股票投资 Long term equity investment - stocks QF
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长期股权投资-其他股权投资 Long term equity investment - others Q`'w)aV
长期债券投资-债券投资 Long term securities investemnt - bonds Qn6'E
长期债券投资-其他债权投资 Long term securities investment - others 9*U3uyPi
长期投资减值准备 Provision for long-term investment ?o?~Df&
应收票据 Notes receivable ,~>A>J
应收股利 Dividends receivable Xb.
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应收利息 Interest receivable xXQDHc-Ba
应收帐款 Trade debtors ?u/RQ 1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >Ta|#]{
预付帐款 Prepayment a;8q7nC
应收补贴款 Allowance receivable
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其他应收款 Other debtors :[A>O(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rK7m(
其他流动资产 Other current assets ^1nQDd*
物资采购 Purchase 09HlL=0q
原材料 Raw materials :>+}|(v
包装物 Packing materials V]&0"HX2r!
低值易耗品 Low value consumbles ^U)xQD"
材料成本差异 Material cost difference AT+
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自制半成品 Self-manufactured goods TldqF BX
库存商品 Finished goods vu Vcv
商品进销差价 Difference between purchase & sales of commodities oF7o"NHaWa
委托加工物资 Consigned processiong material X mJu{RbS
委托代销商品 Consignment-out \("|X>00
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales =^%#F~o:
存货跌价准备 Provision for obsolete stocks 3\JEp,5
待摊费用 Prepaid expenses )!+~q!A
待处理流动资产损益 Unsettled G/L on current assets o-H\vtOjE
待处理固定资产损益 Unsettled G/L on fixed assets _[SW8 9zk
委托贷款-本金 Consignment loan - principle A0~uv4MC
委托贷款-利息 Consignment loan - interest gE;r
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委托贷款-减值准备 Consignment loan - provision $q%r
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固定资产-房屋建筑物 Fixed assets - Buildings G
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固定资产-机器设备 Fixed assets - Plant and machinery dTcrJ|/Y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MROe"Xj
固定资产-运输设备 Fixed assets - Automobiles XA PqRJ*Z
累计折旧 Accumulated depreciation 2<q.LQ}<
固定资产减值准备 Impairment of fixed assets Z
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工程物资-专用材料 Project material - specific materials mqUn3F3
工程物资-专用设备 Project material - specific equipment Jga;
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工程物资-预付大型设备款 Project material - prepaid for equipment 8
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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 AYb-BaIc
在建工程 Construction in progress yUd>EnQna
在建工程减值准备 Impairment of construction in progress \%[sv@P9s
固定资产清理 Disposal of fixed assets - >_rSjnM{
无形资产-专利权 Intangible assets - patent O1xK\ogv
无形资产-非专利技术 Intangible assets - industrial property and know-how _/xA5
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无形资产-商标权 Intangible assets - trademark rights {B|)!_M#
无形资产-土地使用权 Intangible assets - land use rights >JVdL\3
无形资产-商誉 Intangible assets - goodwill x)GpNkx
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无形资产减值准备 Impairment of intangible assets &p