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 。 Q5Nbu90
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现金 Cash in hand yx-"&K=`
银行存款 Cash in bank P[q>;Fx*
其他货币资金-外埠存款Other monetary assets - cash in other cities {S9gOg
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9=]HOUn
其他货币资金-银行汇票 Other monetary assets - bank draft #TR!x,Hc
其他货币资金-信用卡 Other monetary assets - credit cards V'W*'wo
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^[HUtq
其他货币资金-存出投资款 Other monetary assets - cash for investment x,10o
短期投资-股票投资 Investments - Short term - stocks *qSvSY*
短期投资-债券投资 Investments - Short term - bonds c|9g=DjK
短期投资-基金投资 Investments - Short term - funds sGtxqnX:J
短期投资-其他投资 Investments - Short term - others <5pNFj}0;X
短期投资跌价准备 Provision for short-term investment !wpK
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长期股权投资-股票投资 Long term equity investment - stocks kJf0..J[#<
长期股权投资-其他股权投资 Long term equity investment - others e4Y+u8gT
长期债券投资-债券投资 Long term securities investemnt - bonds *f;$5B#^
长期债券投资-其他债权投资 Long term securities investment - others *kK +Nvt8s
长期投资减值准备 Provision for long-term investment /N*<Fq7w~
应收票据 Notes receivable Tb?X KO,
应收股利 Dividends receivable ]oSx]R>{f
应收利息 Interest receivable JJWPte/
应收帐款 Trade debtors 6IT6EkiT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors exiu;\+j
预付帐款 Prepayment H.{F
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应收补贴款 Allowance receivable M*3G
其他应收款 Other debtors x
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors lrKT?siB
其他流动资产 Other current assets %u&Vt"6m=
物资采购 Purchase &(,
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原材料 Raw materials \{ QH^
包装物 Packing materials 'h6G"=+
低值易耗品 Low value consumbles eF{uWus
材料成本差异 Material cost difference 5p!{#r6m
自制半成品 Self-manufactured goods (VN'1a (
库存商品 Finished goods R+uZi~
商品进销差价 Difference between purchase & sales of commodities Z'k?lkB2i
委托加工物资 Consigned processiong material Y1sK sdV
委托代销商品 Consignment-out }DjVZ48
受托代销商品 Consignment-in M=;csazN
分期收款发出商品 Goods on instalment sales v*GS>S
存货跌价准备 Provision for obsolete stocks 8w[O%
待摊费用 Prepaid expenses 1/:vFX
待处理流动资产损益 Unsettled G/L on current assets _('
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待处理固定资产损益 Unsettled G/L on fixed assets i{$P.i/&
委托贷款-本金 Consignment loan - principle qG
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委托贷款-利息 Consignment loan - interest YzZj=]\`b
委托贷款-减值准备 Consignment loan - provision I$+=Fb'N0
固定资产-房屋建筑物 Fixed assets - Buildings b~>@x{
固定资产-机器设备 Fixed assets - Plant and machinery >E4,zs@7t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mM
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固定资产-运输设备 Fixed assets - Automobiles <
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累计折旧 Accumulated depreciation dba_(I~y
固定资产减值准备 Impairment of fixed assets m ne)c[Qn
工程物资-专用材料 Project material - specific materials EmUn&p%hI
工程物资-专用设备 Project material - specific equipment lc5(^~
工程物资-预付大型设备款 Project material - prepaid for equipment iC iKr aW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _)Txg2?=
在建工程 Construction in progress |?0MRX0'g
在建工程减值准备 Impairment of construction in progress (NR( )2
固定资产清理 Disposal of fixed assets aDX&j2/
无形资产-专利权 Intangible assets - patent 3
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无形资产-非专利技术 Intangible assets - industrial property and know-how `fEzE\\!*
无形资产-商标权 Intangible assets - trademark rights ]=-=D9ZS3
无形资产-土地使用权 Intangible assets - land use rights W%^!<bFk}m
无形资产-商誉 Intangible assets - goodwill 5,f`5'$
无形资产减值准备 Impairment of intangible assets ~1*37 w~
长期待摊费用 Deferred assets RE4#a2
未确认融资费用 Unrecognized finance fees BWYv.&