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 。 wrYQ=u#Z
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现金 Cash in hand LIC~Kehi
银行存款 Cash in bank oz6+rM6MY
其他货币资金-外埠存款Other monetary assets - cash in other cities YG~ o
其他货币资金-银行本票 Other monetary assets - cashier‘s check kdh9ftm*\
其他货币资金-银行汇票 Other monetary assets - bank draft ?s)sPM?
其他货币资金-信用卡 Other monetary assets - credit cards pEj^x[b`^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit kj!7|1i2
其他货币资金-存出投资款 Other monetary assets - cash for investment Vnj/>e3
短期投资-股票投资 Investments - Short term - stocks ` ]P5,
短期投资-债券投资 Investments - Short term - bonds p
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短期投资-基金投资 Investments - Short term - funds _G[I2]
短期投资-其他投资 Investments - Short term - others E(!6n= qR
短期投资跌价准备 Provision for short-term investment iEVA[
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长期股权投资-股票投资 Long term equity investment - stocks pJIE@Q|hi
长期股权投资-其他股权投资 Long term equity investment - others prEu9$:t
长期债券投资-债券投资 Long term securities investemnt - bonds M
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长期债券投资-其他债权投资 Long term securities investment - others V<2fPDZ
长期投资减值准备 Provision for long-term investment ^I<T+X+<
应收票据 Notes receivable O| J`~Lk
应收股利 Dividends receivable .k,Jt+
应收利息 Interest receivable xGEmrE<;
应收帐款 Trade debtors ,r 2VP\hLh
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W0MnGzZ
预付帐款 Prepayment
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应收补贴款 Allowance receivable kq%gY
其他应收款 Other debtors ,0uo&/Y4L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors CLY6 YB' R
其他流动资产 Other current assets dH2]ZE0V
物资采购 Purchase
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原材料 Raw materials (#B^Hyz!
包装物 Packing materials *V6QBe
低值易耗品 Low value consumbles B >u,)
材料成本差异 Material cost difference 3P#+)
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自制半成品 Self-manufactured goods #W@% K9
库存商品 Finished goods HIX=MprL<
商品进销差价 Difference between purchase & sales of commodities {LT4u]#
委托加工物资 Consigned processiong material i=1 }lkq
委托代销商品 Consignment-out nl'J.dJe
受托代销商品 Consignment-in }kCn@
分期收款发出商品 Goods on instalment sales S -6"f/
存货跌价准备 Provision for obsolete stocks <F)w=_%&
待摊费用 Prepaid expenses i6F:C
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待处理流动资产损益 Unsettled G/L on current assets &cu] vw
待处理固定资产损益 Unsettled G/L on fixed assets !jAWNK6
委托贷款-本金 Consignment loan - principle P
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委托贷款-利息 Consignment loan - interest WHgV_o 8
委托贷款-减值准备 Consignment loan - provision y
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固定资产-房屋建筑物 Fixed assets - Buildings j!S1Y0CV
固定资产-机器设备 Fixed assets - Plant and machinery VPM|Rj:d
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ep<!zO|
固定资产-运输设备 Fixed assets - Automobiles <+\k&W&Y|y
累计折旧 Accumulated depreciation V9zywM
固定资产减值准备 Impairment of fixed assets r}R^<y@I
工程物资-专用材料 Project material - specific materials DhWWN>I
工程物资-专用设备 Project material - specific equipment *f `s%&Y]s
工程物资-预付大型设备款 Project material - prepaid for equipment jy!f{dsC
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f^!11/Wv
在建工程 Construction in progress ApG'jN
在建工程减值准备 Impairment of construction in progress }O.LPQ0
固定资产清理 Disposal of fixed assets ,Um 5S6 Z
无形资产-专利权 Intangible assets - patent 3s?v(1 {)
无形资产-非专利技术 Intangible assets - industrial property and know-how "u<jbD
无形资产-商标权 Intangible assets - trademark rights X:G&5
无形资产-土地使用权 Intangible assets - land use rights p;qRm}
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无形资产-商誉 Intangible assets - goodwill p*pn@z
无形资产减值准备 Impairment of intangible assets gb=80s0
长期待摊费用 Deferred assets &;ZC<