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 。 ;QiSz=DyA
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现金 Cash in hand /c>@^
银行存款 Cash in bank S(c&XJR
其他货币资金-外埠存款Other monetary assets - cash in other cities E\X:VQ9
其他货币资金-银行本票 Other monetary assets - cashier‘s check <z=d5g{n
其他货币资金-银行汇票 Other monetary assets - bank draft F/QRgXV
其他货币资金-信用卡 Other monetary assets - credit cards #cZ<[K q6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +ROwk
其他货币资金-存出投资款 Other monetary assets - cash for investment I'qIc?
短期投资-股票投资 Investments - Short term - stocks yLDv/r
短期投资-债券投资 Investments - Short term - bonds 1U/ dc.x5
短期投资-基金投资 Investments - Short term - funds [ITtg?]F
短期投资-其他投资 Investments - Short term - others Ag6^>xb^
短期投资跌价准备 Provision for short-term investment ZbZCW:8>k
长期股权投资-股票投资 Long term equity investment - stocks Pf 4b/w/
长期股权投资-其他股权投资 Long term equity investment - others t&
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长期债券投资-债券投资 Long term securities investemnt - bonds uxKj7!(#
长期债券投资-其他债权投资 Long term securities investment - others j~'a %P
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable zFq8xw
应收股利 Dividends receivable da
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应收利息 Interest receivable I|SQhbi
应收帐款 Trade debtors ?Tr]zxtd
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nKO4o8js{{
预付帐款 Prepayment Cd"cU~HAB
应收补贴款 Allowance receivable >7[o=!^:4
其他应收款 Other debtors uE}A-\G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^`MGlI}
其他流动资产 Other current assets >[D(<b(U&
物资采购 Purchase |P>Yf
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原材料 Raw materials "s!|8F6$
包装物 Packing materials t.ci!#/d
低值易耗品 Low value consumbles Hkv4^|
材料成本差异 Material cost difference [
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自制半成品 Self-manufactured goods wUj#ACqB
库存商品 Finished goods }C<<l5/ z
商品进销差价 Difference between purchase & sales of commodities {?zBc E:
委托加工物资 Consigned processiong material 65>1f
委托代销商品 Consignment-out Q ,`:RF3
受托代销商品 Consignment-in KH~o0 W
分期收款发出商品 Goods on instalment sales LO&/U4:
存货跌价准备 Provision for obsolete stocks REj<2Lo
待摊费用 Prepaid expenses ,8Yc@P_O
待处理流动资产损益 Unsettled G/L on current assets 9r e
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待处理固定资产损益 Unsettled G/L on fixed assets GgNqc i,
委托贷款-本金 Consignment loan - principle [\rnJ
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委托贷款-利息 Consignment loan - interest ]m(C}}
委托贷款-减值准备 Consignment loan - provision $ncJc
固定资产-房屋建筑物 Fixed assets - Buildings 7SyysH<H
固定资产-机器设备 Fixed assets - Plant and machinery gpe/ dfyJ9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,?k~>,{3
固定资产-运输设备 Fixed assets - Automobiles z87_/(nu
累计折旧 Accumulated depreciation Wt ,
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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 3R=R k
工程物资-专用设备 Project material - specific equipment *wd@YMOP
工程物资-预付大型设备款 Project material - prepaid for equipment L6ifT`;T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vRR(b!Lq
在建工程 Construction in progress vK10p)ZV
在建工程减值准备 Impairment of construction in progress "~|;XoMU
固定资产清理 Disposal of fixed assets EW:tb-%`
无形资产-专利权 Intangible assets - patent TB@0j
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无形资产-非专利技术 Intangible assets - industrial property and know-how '@WpJ{]A
无形资产-商标权 Intangible assets - trademark rights b;O@|HK&~
无形资产-土地使用权 Intangible assets - land use rights 6zf3A:]&{
无形资产-商誉 Intangible assets - goodwill ?:
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无形资产减值准备 Impairment of intangible assets \@KK X
长期待摊费用 Deferred assets !SxZN d v
未确认融资费用 Unrecognized finance fees JR_s-&