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 。 .sMi"gg
B%;+8]
现金 Cash in hand 0k]N%!U
银行存款 Cash in bank |<icx8hbr
其他货币资金-外埠存款Other monetary assets - cash in other cities
.W:], 5e
其他货币资金-银行本票 Other monetary assets - cashier‘s check XaSl6CH
其他货币资金-银行汇票 Other monetary assets - bank draft y%Ah"UY
其他货币资金-信用卡 Other monetary assets - credit cards .gg0:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;%9ZL[-
其他货币资金-存出投资款 Other monetary assets - cash for investment Py<
vN!
短期投资-股票投资 Investments - Short term - stocks e{S`iO
短期投资-债券投资 Investments - Short term - bonds T8
/'`s
短期投资-基金投资 Investments - Short term - funds )A;<'{t #L
短期投资-其他投资 Investments - Short term - others =J\7(0Dz4t
短期投资跌价准备 Provision for short-term investment K*
RRbtb
长期股权投资-股票投资 Long term equity investment - stocks Ut@)<N
长期股权投资-其他股权投资 Long term equity investment - others C.p*mO&N
长期债券投资-债券投资 Long term securities investemnt - bonds g;
@PEZk1
长期债券投资-其他债权投资 Long term securities investment - others wO
NQlt
长期投资减值准备 Provision for long-term investment |REU7?
B
应收票据 Notes receivable -ZJ:<
应收股利 Dividends receivable JD
lIf
应收利息 Interest receivable wu'60po
应收帐款 Trade debtors ]z NL+]1_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors NYRNop( N#
预付帐款 Prepayment <h0ptCB
应收补贴款 Allowance receivable roQIP%h!
其他应收款 Other debtors ]"_'o~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors '-{jn+,
其他流动资产 Other current assets > xw+2<
物资采购 Purchase 6Wp:W1E{`
原材料 Raw materials e&nw&9vo
包装物 Packing materials :{<HiJdp
低值易耗品 Low value consumbles '(*D3ysU
材料成本差异 Material cost difference L.[2l Q
自制半成品 Self-manufactured goods ~coG8r"o
库存商品 Finished goods euK!JZ
商品进销差价 Difference between purchase & sales of commodities UzXbaQQ2g
委托加工物资 Consigned processiong material g`8|jg0]`I
委托代销商品 Consignment-out G&-h,"yo^
受托代销商品 Consignment-in ,B><la87
分期收款发出商品 Goods on instalment sales k5M(Ve
存货跌价准备 Provision for obsolete stocks h#9)M
待摊费用 Prepaid expenses dRmTE
待处理流动资产损益 Unsettled G/L on current assets #^Y-*vf2
待处理固定资产损益 Unsettled G/L on fixed assets /@e\I0P^
委托贷款-本金 Consignment loan - principle l.!
~t1i
委托贷款-利息 Consignment loan - interest 38^_(N
委托贷款-减值准备 Consignment loan - provision !h\3cs`QU
固定资产-房屋建筑物 Fixed assets - Buildings eS|p3jk;
固定资产-机器设备 Fixed assets - Plant and machinery 2"T&Fp<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .X9^ A,9
固定资产-运输设备 Fixed assets - Automobiles !j@ 8:j0WY
累计折旧 Accumulated depreciation x&wUPo{
固定资产减值准备 Impairment of fixed assets @P>@;
S
工程物资-专用材料 Project material - specific materials ~@bKQ>Xw
工程物资-专用设备 Project material - specific equipment ^4:= b
工程物资-预付大型设备款 Project material - prepaid for equipment ~x+w@4)a>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xPv&(XZR
在建工程 Construction in progress 2UquN0
在建工程减值准备 Impairment of construction in progress # L R[6l
固定资产清理 Disposal of fixed assets &Re