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 。 Cm;N5i
{2:H`|x
现金 Cash in hand Da@ tpKU)p
银行存款 Cash in bank BkqIfV%O
其他货币资金-外埠存款Other monetary assets - cash in other cities 7\/O"Ot
其他货币资金-银行本票 Other monetary assets - cashier‘s check {U(h]'
其他货币资金-银行汇票 Other monetary assets - bank draft nC&rQQFF
其他货币资金-信用卡 Other monetary assets - credit cards MB |(,{S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 329xo03-[
其他货币资金-存出投资款 Other monetary assets - cash for investment n`:l`n>N$
短期投资-股票投资 Investments - Short term - stocks uN\9cQ
短期投资-债券投资 Investments - Short term - bonds [7s5Vt|
短期投资-基金投资 Investments - Short term - funds P|(J]/
短期投资-其他投资 Investments - Short term - others Vd1K
{rH#
短期投资跌价准备 Provision for short-term investment X7 ZaQ .
长期股权投资-股票投资 Long term equity investment - stocks 6|dUz*Pr|\
长期股权投资-其他股权投资 Long term equity investment - others ;5% &q6&a
长期债券投资-债券投资 Long term securities investemnt - bonds %mYIXsuH
长期债券投资-其他债权投资 Long term securities investment - others 2.l
nT{
长期投资减值准备 Provision for long-term investment d,)F #;^5
应收票据 Notes receivable ~V|!\CB
应收股利 Dividends receivable
_fyw
应收利息 Interest receivable \qTNWA#'
应收帐款 Trade debtors h.Dk>H_G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0'~b<>G%
预付帐款 Prepayment Uq+
_#{2(
应收补贴款 Allowance receivable YJ6vyG>%C
其他应收款 Other debtors *nC,=2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (7wR*vO^
其他流动资产 Other current assets RU>vnDaC
物资采购 Purchase 8
[."%rzN
原材料 Raw materials +|8Lt[^ux
包装物 Packing materials \rN_CBM
低值易耗品 Low value consumbles !KlSw,&=.6
材料成本差异 Material cost difference =J'?>-B
自制半成品 Self-manufactured goods OLR1/t`V
库存商品 Finished goods [
qI* ]
商品进销差价 Difference between purchase & sales of commodities }mGD`5[`
委托加工物资 Consigned processiong material RtW5U8
委托代销商品 Consignment-out zg
j35
受托代销商品 Consignment-in -*Pt781
分期收款发出商品 Goods on instalment sales Y'HF^jv]R
存货跌价准备 Provision for obsolete stocks ^/BE=$E\
待摊费用 Prepaid expenses 1!C,pXU#:
待处理流动资产损益 Unsettled G/L on current assets i;xMf5Jz
待处理固定资产损益 Unsettled G/L on fixed assets 7w$R-Y/E
委托贷款-本金 Consignment loan - principle @ixX?N)V
委托贷款-利息 Consignment loan - interest (hV"z; rI
委托贷款-减值准备 Consignment loan - provision v}Nx*%
固定资产-房屋建筑物 Fixed assets - Buildings Q+Fw =Xw
固定资产-机器设备 Fixed assets - Plant and machinery '_<`dzz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures U`Ag|
R
固定资产-运输设备 Fixed assets - Automobiles ^U?(g0<"
累计折旧 Accumulated depreciation bOdv]nQ1
固定资产减值准备 Impairment of fixed assets )/AvWDKvO
工程物资-专用材料 Project material - specific materials 6K y;1$
工程物资-专用设备 Project material - specific equipment @iceMD.
工程物资-预付大型设备款 Project material - prepaid for equipment iQIw]*h^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S- \lN|
在建工程 Construction in progress iHn]yv3
#
在建工程减值准备 Impairment of construction in progress I7_D $a=
固定资产清理 Disposal of fixed assets [-gKkOT8E
无形资产-专利权 Intangible assets - patent
M^f1D&A