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 。 >9uDY+70I3
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现金 Cash in hand o*'J8El\y^
银行存款 Cash in bank @m1v B!
其他货币资金-外埠存款Other monetary assets - cash in other cities .!l#z|/x
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2Z\6xb|u
其他货币资金-银行汇票 Other monetary assets - bank draft 2}b1PMpZG
其他货币资金-信用卡 Other monetary assets - credit cards @Zjy"u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Z[ZqQ` 7N
其他货币资金-存出投资款 Other monetary assets - cash for investment j'X]bd'
短期投资-股票投资 Investments - Short term - stocks #RbPNVs
短期投资-债券投资 Investments - Short term - bonds .Rd@,3
短期投资-基金投资 Investments - Short term - funds P7 H-Dw
短期投资-其他投资 Investments - Short term - others |Y0BnyGK
短期投资跌价准备 Provision for short-term investment %_KNAuM
长期股权投资-股票投资 Long term equity investment - stocks CmY'[ rI
长期股权投资-其他股权投资 Long term equity investment - others CP]BSyim'
长期债券投资-债券投资 Long term securities investemnt - bonds C.}Z5BwS
长期债券投资-其他债权投资 Long term securities investment - others )l\BZndf
长期投资减值准备 Provision for long-term investment j42U|CuK
应收票据 Notes receivable B&O931E7
应收股利 Dividends receivable g$EjIHb
应收利息 Interest receivable 9fzbR~s
应收帐款 Trade debtors 8ooj)
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _;G"{e.=
预付帐款 Prepayment vz#rbBY*;
应收补贴款 Allowance receivable 2%rAf8=
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ++5W_Ooep
其他流动资产 Other current assets zX{[Z
物资采购 Purchase >]&LbUW+
原材料 Raw materials .px*.e s
包装物 Packing materials zY bSv~)
低值易耗品 Low value consumbles <6Y o%xt
材料成本差异 Material cost difference [`6|~E"F
自制半成品 Self-manufactured goods "m3u}!`3
库存商品 Finished goods S^c5
商品进销差价 Difference between purchase & sales of commodities &b i Bm
委托加工物资 Consigned processiong material &g\D-At
委托代销商品 Consignment-out `N_N zH
受托代销商品 Consignment-in n-#?6`>a
分期收款发出商品 Goods on instalment sales B&0-~o3WP
存货跌价准备 Provision for obsolete stocks <fJoHS
待摊费用 Prepaid expenses /IxMRi=
待处理流动资产损益 Unsettled G/L on current assets y4/>3tz;
待处理固定资产损益 Unsettled G/L on fixed assets _`+
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委托贷款-本金 Consignment loan - principle @j K7bab:
委托贷款-利息 Consignment loan - interest :05>~bn>pC
委托贷款-减值准备 Consignment loan - provision E;@`{ v
固定资产-房屋建筑物 Fixed assets - Buildings sc@v\J;k
固定资产-机器设备 Fixed assets - Plant and machinery Vx~[;*{,C9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BikmA
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固定资产-运输设备 Fixed assets - Automobiles ujXC#r&
累计折旧 Accumulated depreciation QDzFl1\P
固定资产减值准备 Impairment of fixed assets QukLsl]U
工程物资-专用材料 Project material - specific materials 3R
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工程物资-专用设备 Project material - specific equipment W&;X+XA_W
工程物资-预付大型设备款 Project material - prepaid for equipment {[m %1O1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production erdWGUfQOe
在建工程 Construction in progress vh"zYl`
在建工程减值准备 Impairment of construction in progress N*|Mfpf
固定资产清理 Disposal of fixed assets 9} :n
无形资产-专利权 Intangible assets - patent %i]q} M
无形资产-非专利技术 Intangible assets - industrial property and know-how vnw83a%3
无形资产-商标权 Intangible assets - trademark rights XTG*
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无形资产-土地使用权 Intangible assets - land use rights </5uB'
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无形资产-商誉 Intangible assets - goodwill )|x
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无形资产减值准备 Impairment of intangible assets ?>*i8*
长期待摊费用 Deferred assets R
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未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets ^.
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