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 。 QZef
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现金 Cash in hand D/:~#)
银行存款 Cash in bank ]Gow
其他货币资金-外埠存款Other monetary assets - cash in other cities ESiNW&u2
其他货币资金-银行本票 Other monetary assets - cashier‘s check l>h%J,W
其他货币资金-银行汇票 Other monetary assets - bank draft r
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其他货币资金-信用卡 Other monetary assets - credit cards 2/=CrK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Fzh%#z0
其他货币资金-存出投资款 Other monetary assets - cash for investment 6[wej$u
短期投资-股票投资 Investments - Short term - stocks ^~-i>gTD
短期投资-债券投资 Investments - Short term - bonds ,,mkB6;
短期投资-基金投资 Investments - Short term - funds 'cy35M
短期投资-其他投资 Investments - Short term - others kLMg|48fdI
短期投资跌价准备 Provision for short-term investment -en:81a#
长期股权投资-股票投资 Long term equity investment - stocks ;j=/2vU~@
长期股权投资-其他股权投资 Long term equity investment - others 'e02rqip{
长期债券投资-债券投资 Long term securities investemnt - bonds cKh { s
长期债券投资-其他债权投资 Long term securities investment - others 9X,dV7 yW
长期投资减值准备 Provision for long-term investment g[*+R9'
应收票据 Notes receivable GBu&2}
应收股利 Dividends receivable |
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应收利息 Interest receivable R!W!8rr3
应收帐款 Trade debtors wX8T;bo&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +`kfcA#pi
预付帐款 Prepayment K8Gc5#O
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应收补贴款 Allowance receivable ()JM161
其他应收款 Other debtors C>$5<bx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Et(Q$/W
其他流动资产 Other current assets H:#b(&qw2
物资采购 Purchase 3m#v|52oj
原材料 Raw materials \
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包装物 Packing materials eHF#ME
低值易耗品 Low value consumbles D^=_408\
材料成本差异 Material cost difference n%I%Kbw
自制半成品 Self-manufactured goods .oH0yNFX
库存商品 Finished goods Dk&cIZ43
商品进销差价 Difference between purchase & sales of commodities gQ.yNe
委托加工物资 Consigned processiong material Wd~aS
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委托代销商品 Consignment-out B@HW@j
受托代销商品 Consignment-in `"H!=`
分期收款发出商品 Goods on instalment sales Y4){{bEp
存货跌价准备 Provision for obsolete stocks $Eg|Qc-1
待摊费用 Prepaid expenses @JT9utct
待处理流动资产损益 Unsettled G/L on current assets g)!B};AA
待处理固定资产损益 Unsettled G/L on fixed assets wg^#S
委托贷款-本金 Consignment loan - principle ;{ XKZ}
委托贷款-利息 Consignment loan - interest uaNJTob
委托贷款-减值准备 Consignment loan - provision %CfJ.;BDNE
固定资产-房屋建筑物 Fixed assets - Buildings `/f9
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固定资产-机器设备 Fixed assets - Plant and machinery <oI{:KH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7S7gU\qOj
固定资产-运输设备 Fixed assets - Automobiles m'KY;C
累计折旧 Accumulated depreciation jiYYDGs77
固定资产减值准备 Impairment of fixed assets .6xP>!E}Q
工程物资-专用材料 Project material - specific materials _2q4Aaza
工程物资-专用设备 Project material - specific equipment "BK'<j^q
工程物资-预付大型设备款 Project material - prepaid for equipment SWD
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YM
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在建工程 Construction in progress Pr{? A]dQ
在建工程减值准备 Impairment of construction in progress N)lzX X
固定资产清理 Disposal of fixed assets oR5hMu;j+
无形资产-专利权 Intangible assets - patent dD1`[%
无形资产-非专利技术 Intangible assets - industrial property and know-how P_j?V"i<
无形资产-商标权 Intangible assets - trademark rights |]RV[S3v
无形资产-土地使用权 Intangible assets - land use rights `i8osX[ &p
无形资产-商誉 Intangible assets - goodwill =2s5>Oz+
无形资产减值准备 Impairment of intangible assets F}DdE
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长期待摊费用 Deferred assets zP
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未确认融资费用 Unrecognized finance fees =#&K\
其他长期资产 Other long term assets lzB
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递延税款借项 Deferred assets debits Oq(_I
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应付票据 Notes payable Vg#s
应付帐款 Trade creditors J<p<