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 。 @T_O6TcY
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现金 Cash in hand [C2kK *JZ
银行存款 Cash in bank 7Y)s#FJ
其他货币资金-外埠存款Other monetary assets - cash in other cities {vjqy&?y
其他货币资金-银行本票 Other monetary assets - cashier‘s check o3fR3P%$
其他货币资金-银行汇票 Other monetary assets - bank draft O8iu+}]/6
其他货币资金-信用卡 Other monetary assets - credit cards ?f9$OLEB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 98=XG1sQ@
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks F-$Kv-f
短期投资-债券投资 Investments - Short term - bonds _m" ^lo
短期投资-基金投资 Investments - Short term - funds ;*_I,|A:Xr
短期投资-其他投资 Investments - Short term - others ~yd%~|
短期投资跌价准备 Provision for short-term investment {;\%!
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others y.
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长期债券投资-债券投资 Long term securities investemnt - bonds z(#=
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长期债券投资-其他债权投资 Long term securities investment - others q;KshpfRMD
长期投资减值准备 Provision for long-term investment 2}59 7Hb
应收票据 Notes receivable cK/PQsMP
应收股利 Dividends receivable k -io$
应收利息 Interest receivable s
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应收帐款 Trade debtors A<a2TXcIE3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Dxz5NW4
预付帐款 Prepayment y{:]sHyG
应收补贴款 Allowance receivable e
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其他应收款 Other debtors Q.*'H_Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .HQVj 'g
其他流动资产 Other current assets #wGQ
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物资采购 Purchase p_A5C?&
原材料 Raw materials Ja^7$WY
包装物 Packing materials 'T6B_9GQ8
低值易耗品 Low value consumbles t7sUtmq
材料成本差异 Material cost difference "^18&>^
自制半成品 Self-manufactured goods LRhP7D+A
库存商品 Finished goods C:WtCAm(
商品进销差价 Difference between purchase & sales of commodities 4Rl
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委托加工物资 Consigned processiong material 2&suo!ig
委托代销商品 Consignment-out 4S^
受托代销商品 Consignment-in buc,M@>
分期收款发出商品 Goods on instalment sales m9v"v:Pw
存货跌价准备 Provision for obsolete stocks W<Bxm|
待摊费用 Prepaid expenses =ZFcxGo
待处理流动资产损益 Unsettled G/L on current assets Qfwwh`;
待处理固定资产损益 Unsettled G/L on fixed assets nomu$|I
委托贷款-本金 Consignment loan - principle xU#]w6
委托贷款-利息 Consignment loan - interest V+P8P7y37B
委托贷款-减值准备 Consignment loan - provision ,<`|-oa
固定资产-房屋建筑物 Fixed assets - Buildings D>psh-,1
固定资产-机器设备 Fixed assets - Plant and machinery cC7"J\+r*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p)K9ZI
固定资产-运输设备 Fixed assets - Automobiles C]aOgt/U
累计折旧 Accumulated depreciation A/ox#(!v
固定资产减值准备 Impairment of fixed assets *2w_oKE'+5
工程物资-专用材料 Project material - specific materials GZxglU,3T
工程物资-专用设备 Project material - specific equipment Q>cL?ie
工程物资-预付大型设备款 Project material - prepaid for equipment K<Yn_G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production WHZe)|n
在建工程 Construction in progress p,3go[9X:R
在建工程减值准备 Impairment of construction in progress eA3`]XP.`b
固定资产清理 Disposal of fixed assets <