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 。 {ei,
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现金 Cash in hand b(McH*_8e
银行存款 Cash in bank J>Uzd,
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其他货币资金-外埠存款Other monetary assets - cash in other cities ewb/Z[4
其他货币资金-银行本票 Other monetary assets - cashier‘s check p$A` qx<M_
其他货币资金-银行汇票 Other monetary assets - bank draft h2C1'+Q{9
其他货币资金-信用卡 Other monetary assets - credit cards 58 Rmq/6s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Uv"GG:
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其他货币资金-存出投资款 Other monetary assets - cash for investment Obm@2;^g6
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds 4$<-3IP,
短期投资-基金投资 Investments - Short term - funds $6]7>:8mz
短期投资-其他投资 Investments - Short term - others OY/sCx+c
短期投资跌价准备 Provision for short-term investment %<Q
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长期股权投资-股票投资 Long term equity investment - stocks X[
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长期股权投资-其他股权投资 Long term equity investment - others KU}HVM{
长期债券投资-债券投资 Long term securities investemnt - bonds HN*w(bROr
长期债券投资-其他债权投资 Long term securities investment - others y~N,=5>j
长期投资减值准备 Provision for long-term investment >@o}l:*
应收票据 Notes receivable H21\6 GY
应收股利 Dividends receivable "nK
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应收利息 Interest receivable Rtl;*ZAS
应收帐款 Trade debtors _,2P4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~CB6+t
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预付帐款 Prepayment T8i9
应收补贴款 Allowance receivable VIxt;yE
其他应收款 Other debtors F+@E6I'g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors OgTE^W@
其他流动资产 Other current assets S6
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物资采购 Purchase )2P4EEs[
原材料 Raw materials $LF
包装物 Packing materials 3e g<)
低值易耗品 Low value consumbles M7(vI4V
材料成本差异 Material cost difference 6_wf $(im
自制半成品 Self-manufactured goods T$'GFA
库存商品 Finished goods t;@VsQ8
商品进销差价 Difference between purchase & sales of commodities G'<J8;B*
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委托加工物资 Consigned processiong material !m#cneV
委托代销商品 Consignment-out fFfH9 cl!
受托代销商品 Consignment-in L/w9dk*uv
分期收款发出商品 Goods on instalment sales k]Y#-Q1p~
存货跌价准备 Provision for obsolete stocks nuB@Fkr
待摊费用 Prepaid expenses qG/a5i
待处理流动资产损益 Unsettled G/L on current assets O]n"aAu@
待处理固定资产损益 Unsettled G/L on fixed assets }Vpr7_
委托贷款-本金 Consignment loan - principle nr>g0_%m
委托贷款-利息 Consignment loan - interest C'hI{4@P
委托贷款-减值准备 Consignment loan - provision )CzWq}:
固定资产-房屋建筑物 Fixed assets - Buildings kQ$Q}3f
固定资产-机器设备 Fixed assets - Plant and machinery +_?;%PKkuF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w49Wl>M
固定资产-运输设备 Fixed assets - Automobiles %3i/PIN
累计折旧 Accumulated depreciation HB4Hz0Fa
固定资产减值准备 Impairment of fixed assets B(mxW8y
工程物资-专用材料 Project material - specific materials $;_'5`xs
工程物资-专用设备 Project material - specific equipment ^ZFbp@#U
工程物资-预付大型设备款 Project material - prepaid for equipment k})Ag7c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,XW6W&vR;
在建工程 Construction in progress sa`7_KB
在建工程减值准备 Impairment of construction in progress :XMw="u=
固定资产清理 Disposal of fixed assets
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