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 。 "]<Ut{Xb
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现金 Cash in hand #XZ?,neY
银行存款 Cash in bank l3,|r QD
其他货币资金-外埠存款Other monetary assets - cash in other cities !*;)]j
其他货币资金-银行本票 Other monetary assets - cashier‘s check (;N_lF0
其他货币资金-银行汇票 Other monetary assets - bank draft >8Y >B)
其他货币资金-信用卡 Other monetary assets - credit cards ~p.23G]x
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cl:YN]BK
其他货币资金-存出投资款 Other monetary assets - cash for investment ;_!;D#:
短期投资-股票投资 Investments - Short term - stocks 'Tn
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短期投资-债券投资 Investments - Short term - bonds c<=1,TB"-_
短期投资-基金投资 Investments - Short term - funds !TcjB;q'
短期投资-其他投资 Investments - Short term - others P<1zXs.H
短期投资跌价准备 Provision for short-term investment _F9
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长期股权投资-股票投资 Long term equity investment - stocks '@FKgy;B)-
长期股权投资-其他股权投资 Long term equity investment - others Y
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长期债券投资-债券投资 Long term securities investemnt - bonds %PpB$
长期债券投资-其他债权投资 Long term securities investment - others 3c)LBM
长期投资减值准备 Provision for long-term investment O;~1M3Ii
应收票据 Notes receivable 9ccEF6o0=
应收股利 Dividends receivable g?ft;kR6S
应收利息 Interest receivable Xs` /q}R
应收帐款 Trade debtors =B\?(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <q|19fH-5
预付帐款 Prepayment H:`r!5&Qb5
应收补贴款 Allowance receivable Lqt]
其他应收款 Other debtors kF?\p`[a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <m!\Ma
其他流动资产 Other current assets rv+"=g
物资采购 Purchase :\ S3[(FV
原材料 Raw materials ]du pU"VV
包装物 Packing materials }.#C9<"}
低值易耗品 Low value consumbles xGqZ8v`v
材料成本差异 Material cost difference iMSS8J
自制半成品 Self-manufactured goods Z1&8U=pax
库存商品 Finished goods &wJ"9pQ~6E
商品进销差价 Difference between purchase & sales of commodities g)zy^aDf
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out wXP1tM8T
受托代销商品 Consignment-in qz 'a.]{=
分期收款发出商品 Goods on instalment sales B=f{`rM)~W
存货跌价准备 Provision for obsolete stocks `'~|DG}a
待摊费用 Prepaid expenses E7N1B*KI
待处理流动资产损益 Unsettled G/L on current assets h
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待处理固定资产损益 Unsettled G/L on fixed assets n[<Vj1n
委托贷款-本金 Consignment loan - principle J4<- C\=4
委托贷款-利息 Consignment loan - interest 1\1o65en
委托贷款-减值准备 Consignment loan - provision *@yYqI<1a
固定资产-房屋建筑物 Fixed assets - Buildings M/BBNT
固定资产-机器设备 Fixed assets - Plant and machinery '+$2<Ys
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures RtSk;U1
固定资产-运输设备 Fixed assets - Automobiles 1iUy*p65:
累计折旧 Accumulated depreciation Vry#
固定资产减值准备 Impairment of fixed assets j0Q;OKu
工程物资-专用材料 Project material - specific materials E@?jsN7
工程物资-专用设备 Project material - specific equipment sGV%O=9?2
工程物资-预付大型设备款 Project material - prepaid for equipment ruoiG?:T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !=ZbBUJF
在建工程 Construction in progress )ZT&V