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 。 ?\
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现金 Cash in hand sq)Nn&5A
银行存款 Cash in bank <qRw!
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其他货币资金-外埠存款Other monetary assets - cash in other cities c@q>5fR/c
其他货币资金-银行本票 Other monetary assets - cashier‘s check f(n{7
其他货币资金-银行汇票 Other monetary assets - bank draft Y9w=[[1
其他货币资金-信用卡 Other monetary assets - credit cards rjR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit BkqIfV%O
其他货币资金-存出投资款 Other monetary assets - cash for investment KuI>:i;
短期投资-股票投资 Investments - Short term - stocks P7y[9|^
短期投资-债券投资 Investments - Short term - bonds VBCj
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短期投资-基金投资 Investments - Short term - funds _mkI;<d]$T
短期投资-其他投资 Investments - Short term - others *j*jA/
短期投资跌价准备 Provision for short-term investment xZhD6'Zzz
长期股权投资-股票投资 Long term equity investment - stocks ga~vQ7I_
长期股权投资-其他股权投资 Long term equity investment - others 'b^:"\t'Rh
长期债券投资-债券投资 Long term securities investemnt - bonds ^3yjE/Wi"
长期债券投资-其他债权投资 Long term securities investment - others .D>lv_kp
长期投资减值准备 Provision for long-term investment vp_ $6
应收票据 Notes receivable #i]@"R
应收股利 Dividends receivable +NXj/
应收利息 Interest receivable 8m*\"_S{
应收帐款 Trade debtors F9+d7 Y$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Nm081ic2<
预付帐款 Prepayment <s7{6n')
应收补贴款 Allowance receivable 25~$qY_
其他应收款 Other debtors G#*!)#M <
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ntkinbbD
其他流动资产 Other current assets PvB?57wkF
物资采购 Purchase YJ6vyG>%C
原材料 Raw materials *nC,=2
包装物 Packing materials
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低值易耗品 Low value consumbles AeJM[fCMa
材料成本差异 Material cost difference %!$-N!e
自制半成品 Self-manufactured goods {Jy%h8n*
库存商品 Finished goods O#U"c5%
商品进销差价 Difference between purchase & sales of commodities ?rK%;GTo
委托加工物资 Consigned processiong material JWn{nJ$]
委托代销商品 Consignment-out yR$_$N+E
受托代销商品 Consignment-in 7lj-Z~1
分期收款发出商品 Goods on instalment sales Z
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存货跌价准备 Provision for obsolete stocks =Fs LF
待摊费用 Prepaid expenses uHIWbF<0oo
待处理流动资产损益 Unsettled G/L on current assets -$kJERvy
待处理固定资产损益 Unsettled G/L on fixed assets SBoF(0<
委托贷款-本金 Consignment loan - principle }n7e_qy4
委托贷款-利息 Consignment loan - interest =dw1Q
委托贷款-减值准备 Consignment loan - provision @}Z/{Z[@
固定资产-房屋建筑物 Fixed assets - Buildings QO>*3,(H,q
固定资产-机器设备 Fixed assets - Plant and machinery .5ycO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w${=dW@K
固定资产-运输设备 Fixed assets - Automobiles bYgYP|@
累计折旧 Accumulated depreciation ;'
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固定资产减值准备 Impairment of fixed assets }2.}fHb2
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment zn x_p/V
工程物资-预付大型设备款 Project material - prepaid for equipment ^MW%&&,BL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "$'~=' [
在建工程 Construction in progress (j I|F-i
在建工程减值准备 Impairment of construction in progress Tz-cN
固定资产清理 Disposal of fixed assets -U $pW(~
无形资产-专利权 Intangible assets - patent B<&_lG0s