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 。 zZhAH('fG
( <Abw{BTm
现金 Cash in hand o_(
@v2G`
银行存款 Cash in bank c2tf7fkH
其他货币资金-外埠存款Other monetary assets - cash in other cities 9{A[n}
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;$VQRXq
其他货币资金-银行汇票 Other monetary assets - bank draft &|d6
其他货币资金-信用卡 Other monetary assets - credit cards bh[`uRC}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6*{sZMG
其他货币资金-存出投资款 Other monetary assets - cash for investment VV$$t;R/
短期投资-股票投资 Investments - Short term - stocks ,?3)L
短期投资-债券投资 Investments - Short term - bonds 37F&s
短期投资-基金投资 Investments - Short term - funds hHu?%f*
短期投资-其他投资 Investments - Short term - others
w~3~:w$
短期投资跌价准备 Provision for short-term investment VbwB<nQl
长期股权投资-股票投资 Long term equity investment - stocks hB!>*AsG
长期股权投资-其他股权投资 Long term equity investment - others =vpXYj
长期债券投资-债券投资 Long term securities investemnt - bonds N084k}io
长期债券投资-其他债权投资 Long term securities investment - others /qKO9M5A
长期投资减值准备 Provision for long-term investment dYEsSFB m
应收票据 Notes receivable ++m^z` D
应收股利 Dividends receivable w@jC#E\
应收利息 Interest receivable mPmg6Qj(W
应收帐款 Trade debtors LdPA`oI3j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1 m>x5Dbk!
预付帐款 Prepayment k)a3j{{
应收补贴款 Allowance receivable .8v[ss6:
其他应收款 Other debtors iB1+4wa
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;%wY fq~P
其他流动资产 Other current assets &>YdX$8x
物资采购 Purchase zFFip/z\
原材料 Raw materials =B/Ac0Y
包装物 Packing materials Y*KP1=Md
低值易耗品 Low value consumbles b:c$EPK
材料成本差异 Material cost difference dw"Tv~
自制半成品 Self-manufactured goods HQ
7
库存商品 Finished goods a%IJ8t+mn
商品进销差价 Difference between purchase & sales of commodities (L2:|1P
)
委托加工物资 Consigned processiong material >$g+Gx\v4
委托代销商品 Consignment-out bMrR
受托代销商品 Consignment-in 2JMMNpya
分期收款发出商品 Goods on instalment sales fbjT"jSzw
存货跌价准备 Provision for obsolete stocks Q!T+Jc9N
待摊费用 Prepaid expenses #C`IfP./
待处理流动资产损益 Unsettled G/L on current assets J/{!_M-
待处理固定资产损益 Unsettled G/L on fixed assets ZDhl$m[m
委托贷款-本金 Consignment loan - principle
mj!P
]
委托贷款-利息 Consignment loan - interest $3BH82
委托贷款-减值准备 Consignment loan - provision
g%.;ZlK
固定资产-房屋建筑物 Fixed assets - Buildings [8h~:.d`
固定资产-机器设备 Fixed assets - Plant and machinery hb,G'IU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x,+2k6Wn!
固定资产-运输设备 Fixed assets - Automobiles ^T.icSxP
累计折旧 Accumulated depreciation Vt[Kr
固定资产减值准备 Impairment of fixed assets ^p2
_p9
工程物资-专用材料 Project material - specific materials .O1Kwu
工程物资-专用设备 Project material - specific equipment
:mI[fQ
工程物资-预付大型设备款 Project material - prepaid for equipment F s{}bQyQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &l