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 。 q|$>H6H4b
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现金 Cash in hand FDd>(!>
银行存款 Cash in bank 3auJ^B}
其他货币资金-外埠存款Other monetary assets - cash in other cities g=g.GpFt
其他货币资金-银行本票 Other monetary assets - cashier‘s check .Uh
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其他货币资金-银行汇票 Other monetary assets - bank draft nL(%&z \4
其他货币资金-信用卡 Other monetary assets - credit cards :UDn^(#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &;h~J
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其他货币资金-存出投资款 Other monetary assets - cash for investment BXK::M+
短期投资-股票投资 Investments - Short term - stocks )4L%zl7
短期投资-债券投资 Investments - Short term - bonds fov=Yd!
短期投资-基金投资 Investments - Short term - funds fzFvfMAU
短期投资-其他投资 Investments - Short term - others 5ih"Nds[H
短期投资跌价准备 Provision for short-term investment o=RqegL
长期股权投资-股票投资 Long term equity investment - stocks H, XLb.
长期股权投资-其他股权投资 Long term equity investment - others )lDIzLp
长期债券投资-债券投资 Long term securities investemnt - bonds ic0v*Y$
长期债券投资-其他债权投资 Long term securities investment - others |h=+&*(:
长期投资减值准备 Provision for long-term investment HLoQ}oK|K
应收票据 Notes receivable _z(5e
应收股利 Dividends receivable R|)2Dg
应收利息 Interest receivable +G!jKta7B
应收帐款 Trade debtors Vyt~OTI\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '=Kof1
预付帐款 Prepayment 4j/ iG\
应收补贴款 Allowance receivable >xZhK63C/
其他应收款 Other debtors m]=oa
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors o,Tr^e$
其他流动资产 Other current assets 4/`h@]8P
物资采购 Purchase Ub'%pU
原材料 Raw materials [*?_
包装物 Packing materials l@tyg
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低值易耗品 Low value consumbles }rY?=I
材料成本差异 Material cost difference eb.cq"C
自制半成品 Self-manufactured goods <h@z=ijN
库存商品 Finished goods +i`Q 7+d
商品进销差价 Difference between purchase & sales of commodities Oa}V>a
委托加工物资 Consigned processiong material zOiY0`=
委托代销商品 Consignment-out pg?i F1
受托代销商品 Consignment-in ANFg]g.Az
分期收款发出商品 Goods on instalment sales V@f
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存货跌价准备 Provision for obsolete stocks b,rH&+2H
待摊费用 Prepaid expenses =##s;zj(%
待处理流动资产损益 Unsettled G/L on current assets <nb3~z1
待处理固定资产损益 Unsettled G/L on fixed assets Yt/SnF
委托贷款-本金 Consignment loan - principle Q9yGQu
委托贷款-利息 Consignment loan - interest }l}yn@hYC
委托贷款-减值准备 Consignment loan - provision %7NsBR!y
固定资产-房屋建筑物 Fixed assets - Buildings 0tW<LR-}E
固定资产-机器设备 Fixed assets - Plant and machinery aW=By)S!Y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Tbi]oB#
固定资产-运输设备 Fixed assets - Automobiles %l8*t$8
累计折旧 Accumulated depreciation Y[iDX#
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials XJ:>UNf5;
工程物资-专用设备 Project material - specific equipment B|Fl,55
工程物资-预付大型设备款 Project material - prepaid for equipment `\/toddUh[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %K%^ ]{
在建工程 Construction in progress $c@w$2
在建工程减值准备 Impairment of construction in progress /]/>jz>
固定资产清理 Disposal of fixed assets >&<<8Ln
无形资产-专利权 Intangible assets - patent Q$
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无形资产-非专利技术 Intangible assets - industrial property and know-how y^mWG1"O
无形资产-商标权 Intangible assets - trademark rights SLJ&{`"7
无形资产-土地使用权 Intangible assets - land use rights jF38kj3O7
无形资产-商誉 Intangible assets - goodwill pK6e/eC
无形资产减值准备 Impairment of intangible assets e$Xq
长期待摊费用 Deferred assets 6 I
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未确认融资费用 Unrecognized finance fees <