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 。 \Pg~j\;F]
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现金 Cash in hand g{8RPw]
银行存款 Cash in bank YG "Ta|@5
其他货币资金-外埠存款Other monetary assets - cash in other cities $~/2!T_
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~ZHjP_5Q
其他货币资金-银行汇票 Other monetary assets - bank draft sVLvnX,
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit t un}rdb
其他货币资金-存出投资款 Other monetary assets - cash for investment K$CC ~,D
短期投资-股票投资 Investments - Short term - stocks o>el"0rn.h
短期投资-债券投资 Investments - Short term - bonds {keZ_2
短期投资-基金投资 Investments - Short term - funds tcD7OC:"
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短期投资-其他投资 Investments - Short term - others z
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短期投资跌价准备 Provision for short-term investment ~P4C`Q1PT#
长期股权投资-股票投资 Long term equity investment - stocks i]JTKL{\q
长期股权投资-其他股权投资 Long term equity investment - others p@<Q?
长期债券投资-债券投资 Long term securities investemnt - bonds mxa~JAlN_
长期债券投资-其他债权投资 Long term securities investment - others NVyBEAoh
长期投资减值准备 Provision for long-term investment =$>=EBH,cm
应收票据 Notes receivable KII{GDR]
应收股利 Dividends receivable fqNh\~kja
应收利息 Interest receivable P*|N)S)X%
应收帐款 Trade debtors uZqL'l+/y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vB:\ZX4
预付帐款 Prepayment ;Rrh$Ag
应收补贴款 Allowance receivable SeX ]|?D
其他应收款 Other debtors Y-VDi.]W
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _:x]'w%
其他流动资产 Other current assets i'>6Qo
物资采购 Purchase !b8V&<
原材料 Raw materials qt"D!S_
包装物 Packing materials H;Wrcf2
低值易耗品 Low value consumbles -'rdN i
材料成本差异 Material cost difference =%Y1] F
自制半成品 Self-manufactured goods 5E!C?dv(z
库存商品 Finished goods n
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商品进销差价 Difference between purchase & sales of commodities 'o AmA=
委托加工物资 Consigned processiong material W5*ldXXk
委托代销商品 Consignment-out =|t-0'RsN
受托代销商品 Consignment-in cc@W
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分期收款发出商品 Goods on instalment sales @Jt$92i5PS
存货跌价准备 Provision for obsolete stocks c4JV~VS+
待摊费用 Prepaid expenses fr17|#L+s
待处理流动资产损益 Unsettled G/L on current assets y Zafq"o
待处理固定资产损益 Unsettled G/L on fixed assets r$7.
委托贷款-本金 Consignment loan - principle ClG%zE&i
委托贷款-利息 Consignment loan - interest GO"`{|o
委托贷款-减值准备 Consignment loan - provision inP2y ?j
固定资产-房屋建筑物 Fixed assets - Buildings agIqca;
固定资产-机器设备 Fixed assets - Plant and machinery N5Js.j>z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures HJL! ;i
固定资产-运输设备 Fixed assets - Automobiles Q$%apL
累计折旧 Accumulated depreciation *a9cBl'_
固定资产减值准备 Impairment of fixed assets ?
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工程物资-专用材料 Project material - specific materials E^F"$Z"N
工程物资-专用设备 Project material - specific equipment {)YbksrJ{
工程物资-预付大型设备款 Project material - prepaid for equipment 6'qkD<