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 。 $ X=D9
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现金 Cash in hand u"8 ;fS
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;WwS?fyQ
其他货币资金-银行本票 Other monetary assets - cashier‘s check s@)"IdSA(
其他货币资金-银行汇票 Other monetary assets - bank draft Vkvb=
其他货币资金-信用卡 Other monetary assets - credit cards l88a#zUQDN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Sd<@X@iU8D
其他货币资金-存出投资款 Other monetary assets - cash for investment ks%7W
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短期投资-股票投资 Investments - Short term - stocks ZH$sMh<xg
短期投资-债券投资 Investments - Short term - bonds $,QpSK`9i
短期投资-基金投资 Investments - Short term - funds "X{aS}
短期投资-其他投资 Investments - Short term - others t3#H@0<
短期投资跌价准备 Provision for short-term investment ZYA.1VrM
长期股权投资-股票投资 Long term equity investment - stocks |`Oa/\U
长期股权投资-其他股权投资 Long term equity investment - others ADv"_bB:h
长期债券投资-债券投资 Long term securities investemnt - bonds OBw`!G*w
长期债券投资-其他债权投资 Long term securities investment - others rv%ye
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长期投资减值准备 Provision for long-term investment `k}l$ih`X
应收票据 Notes receivable F@K*T2uh
应收股利 Dividends receivable VkTl
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应收利息 Interest receivable ~
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应收帐款 Trade debtors )_c=mT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R<lNk<
预付帐款 Prepayment Ub'%pU
应收补贴款 Allowance receivable [*?_
其他应收款 Other debtors l@tyg
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }rY?=I
其他流动资产 Other current assets V^`?8P8d
物资采购 Purchase io9xI3{
原材料 Raw materials s*)41\V0
包装物 Packing materials >: W-C{%
低值易耗品 Low value consumbles CmJ?_>
材料成本差异 Material cost difference yK&*,J
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自制半成品 Self-manufactured goods r}y[r}vk
库存商品 Finished goods L'\/)!cEd
商品进销差价 Difference between purchase & sales of commodities ra9cD"/J &
委托加工物资 Consigned processiong material /J[H5uA
委托代销商品 Consignment-out /[20e1 w!
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales M)`HK
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存货跌价准备 Provision for obsolete stocks =~\]3g
待摊费用 Prepaid expenses pVV}1RDa
待处理流动资产损益 Unsettled G/L on current assets uK;K{
待处理固定资产损益 Unsettled G/L on fixed assets ?}=-eJ(7e
委托贷款-本金 Consignment loan - principle PHRGhKJW})
委托贷款-利息 Consignment loan - interest Y[iDX#
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings XJ:>UNf5;
固定资产-机器设备 Fixed assets - Plant and machinery TDAWI_83-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +-H}s`
固定资产-运输设备 Fixed assets - Automobiles dcl.wD0~V
累计折旧 Accumulated depreciation zmB31' _
固定资产减值准备 Impairment of fixed assets r)6uX
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment bSrRsgKvT
工程物资-预付大型设备款 Project material - prepaid for equipment _}I(U?Q-C
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production SLJ&{`"7
在建工程 Construction in progress pwFU2}I
在建工程减值准备 Impairment of construction in progress pK6e/eC
固定资产清理 Disposal of fixed assets e$Xq
无形资产-专利权 Intangible assets - patent 6 I
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无形资产-非专利技术 Intangible assets - industrial property and know-how <