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 。 5Y\!pf7SQ|
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现金 Cash in hand 8i}<
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银行存款 Cash in bank l&$$w!n0w
其他货币资金-外埠存款Other monetary assets - cash in other cities iWLa> z|,
其他货币资金-银行本票 Other monetary assets - cashier‘s check T*~H m
其他货币资金-银行汇票 Other monetary assets - bank draft pFsc}R/0/8
其他货币资金-信用卡 Other monetary assets - credit cards ]"~51HQZ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8FkFM^\1L
其他货币资金-存出投资款 Other monetary assets - cash for investment 2+o|A
短期投资-股票投资 Investments - Short term - stocks ~D[?$`x:
短期投资-债券投资 Investments - Short term - bonds gRJfX%*F
短期投资-基金投资 Investments - Short term - funds *[+)7
短期投资-其他投资 Investments - Short term - others >dzsQ^Nj
短期投资跌价准备 Provision for short-term investment }(XdB:C8
长期股权投资-股票投资 Long term equity investment - stocks PX(pX>
长期股权投资-其他股权投资 Long term equity investment - others =~KsS}`1,
长期债券投资-债券投资 Long term securities investemnt - bonds |=a}iU8
长期债券投资-其他债权投资 Long term securities investment - others BxK^?b[E8
长期投资减值准备 Provision for long-term investment sZ&G%o
应收票据 Notes receivable ]bi)$j.9s
应收股利 Dividends receivable QK`i%TXJ
应收利息 Interest receivable $ (=~r`O+1
应收帐款 Trade debtors x]|+\1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment >q~l21dUi
应收补贴款 Allowance receivable 8>WVodv
其他应收款 Other debtors cbYLU\!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4Kwh?8.
其他流动资产 Other current assets A"5z6A4WB
物资采购 Purchase efP&xk
原材料 Raw materials Mg,:UC:
包装物 Packing materials B[4pX
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低值易耗品 Low value consumbles 'CZa3ux
材料成本差异 Material cost difference {nT^tAha
自制半成品 Self-manufactured goods $_H
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库存商品 Finished goods wd(Hv
商品进销差价 Difference between purchase & sales of commodities V
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委托加工物资 Consigned processiong material R9rj/Co
委托代销商品 Consignment-out 6]zd.W
受托代销商品 Consignment-in 2lKV#9"
分期收款发出商品 Goods on instalment sales k67a'pmyJ
存货跌价准备 Provision for obsolete stocks G`fC/Le
待摊费用 Prepaid expenses #@@Mxr'F
待处理流动资产损益 Unsettled G/L on current assets Cxod[$8
待处理固定资产损益 Unsettled G/L on fixed assets ;Vik5)D2D
委托贷款-本金 Consignment loan - principle 7pA/
委托贷款-利息 Consignment loan - interest S [h];eM
委托贷款-减值准备 Consignment loan - provision me6OPc;:!
固定资产-房屋建筑物 Fixed assets - Buildings G0O#/%%
固定资产-机器设备 Fixed assets - Plant and machinery vDl- "!G1
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p!O(Y6QM
固定资产-运输设备 Fixed assets - Automobiles {j5e9pg1L|
累计折旧 Accumulated depreciation zk*c)s
固定资产减值准备 Impairment of fixed assets r;L>.wl*I
工程物资-专用材料 Project material - specific materials uEyH2QO
工程物资-专用设备 Project material - specific equipment ZOXIT(mg
工程物资-预付大型设备款 Project material - prepaid for equipment $N:Vo(*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VvFC -r,=G
在建工程 Construction in progress kF;DBN
在建工程减值准备 Impairment of construction in progress 7QKr_
固定资产清理 Disposal of fixed assets 8d*/HF)h
无形资产-专利权 Intangible assets - patent ay "'#[
无形资产-非专利技术 Intangible assets - industrial property and know-how P0H6mn*
无形资产-商标权 Intangible assets - trademark rights }g# &