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 。 S=(<m%f
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现金 Cash in hand 3/>
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银行存款 Cash in bank y~fKLIoz"
其他货币资金-外埠存款Other monetary assets - cash in other cities u<Y#J,p`e
其他货币资金-银行本票 Other monetary assets - cashier‘s check W#S8 2
其他货币资金-银行汇票 Other monetary assets - bank draft (J[Xryub
其他货币资金-信用卡 Other monetary assets - credit cards [% C,&h5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f. "\~
其他货币资金-存出投资款 Other monetary assets - cash for investment TP"cEfs x
短期投资-股票投资 Investments - Short term - stocks /TyGZ@S>m
短期投资-债券投资 Investments - Short term - bonds tLBtE!J$[
短期投资-基金投资 Investments - Short term - funds /M_$4O;*@
短期投资-其他投资 Investments - Short term - others q pCI[[
短期投资跌价准备 Provision for short-term investment 8q@Z
长期股权投资-股票投资 Long term equity investment - stocks !bP%\)5
长期股权投资-其他股权投资 Long term equity investment - others ZUHRATT-
长期债券投资-债券投资 Long term securities investemnt - bonds G@.MP|
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长期债券投资-其他债权投资 Long term securities investment - others #,%7tXOLR
长期投资减值准备 Provision for long-term investment 7Ml4u%?
应收票据 Notes receivable +{1.kb
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应收股利 Dividends receivable X/yq<_ g
应收利息 Interest receivable =5q<_as
应收帐款 Trade debtors N ~{N Nf Y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DcW?L^Mst
预付帐款 Prepayment .qgUD
应收补贴款 Allowance receivable J#zr50@@
其他应收款 Other debtors Y3Fj3NwS
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors g w"
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其他流动资产 Other current assets GC{M"q|_
物资采购 Purchase D7;9D*o\
原材料 Raw materials JVYH b 60Z
包装物 Packing materials 8NWo)y49H
低值易耗品 Low value consumbles MKl0 d
材料成本差异 Material cost difference j,.\QwpU
自制半成品 Self-manufactured goods Ax;=Zh<DAv
库存商品 Finished goods l~6K}g?
商品进销差价 Difference between purchase & sales of commodities !cwZ*eM
委托加工物资 Consigned processiong material ,~1"50 Hp@
委托代销商品 Consignment-out Dwp,d~z
受托代销商品 Consignment-in 7l D-|yx
分期收款发出商品 Goods on instalment sales '+`[)w
存货跌价准备 Provision for obsolete stocks `#N/]4(j
待摊费用 Prepaid expenses ,%M[$S'
待处理流动资产损益 Unsettled G/L on current assets *'?7OL
待处理固定资产损益 Unsettled G/L on fixed assets j*jUcD*
委托贷款-本金 Consignment loan - principle DN*5q9.
委托贷款-利息 Consignment loan - interest u^1#9bAW8
委托贷款-减值准备 Consignment loan - provision uu9M}]mDl
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery kAki9a(=!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j3gDGw;
固定资产-运输设备 Fixed assets - Automobiles ^7-zwl(>?N
累计折旧 Accumulated depreciation an"&'D}U
固定资产减值准备 Impairment of fixed assets EY,jy]|#
工程物资-专用材料 Project material - specific materials Vw;Z0_C
工程物资-专用设备 Project material - specific equipment *l+#<5x
工程物资-预付大型设备款 Project material - prepaid for equipment #Wk=y?sn
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e$# *t
在建工程 Construction in progress i[v4[C=WB!
在建工程减值准备 Impairment of construction in progress \^x{NV@v42
固定资产清理 Disposal of fixed assets Zw.8B0W
无形资产-专利权 Intangible assets - patent ]~({;;3o-
无形资产-非专利技术 Intangible assets - industrial property and know-how (W
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无形资产-商标权 Intangible assets - trademark rights i%hCV o
无形资产-土地使用权 Intangible assets - land use rights 0l!#u`cCI
无形资产-商誉 Intangible assets - goodwill \N,ox(f?gW
无形资产减值准备 Impairment of intangible assets J ^'El^F
长期待摊费用 Deferred assets l<6u@,%s
未确认融资费用 Unrecognized finance fees &Y{^yb
其他长期资产 Other long term assets eb62(:=N6
递延税款借项 Deferred assets debits U2q6^z4l
应付票据 Notes payable /jY
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应付帐款 Trade creditors >STtX6h
预收帐款 Adanvances from customers J|`0GDSn
代销商品款 Consignment-in payables =]Wi aF
其他应交款 Other payable to government :xd;=;q5
其他应付款 Other creditors {& o^p!
应付股利 Proposed dividends b;k+N`
待转资产价值 Donated assets /*K2i5&X
预计负债 Accrued liabilities $><