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 。 *jE;9^
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现金 Cash in hand J#''q"rZ
银行存款 Cash in bank B)M&\:
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其他货币资金-外埠存款Other monetary assets - cash in other cities Z|I-BPyn
其他货币资金-银行本票 Other monetary assets - cashier‘s check nM8[
其他货币资金-银行汇票 Other monetary assets - bank draft pw\P<9e=
其他货币资金-信用卡 Other monetary assets - credit cards gqfDacDJL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^&Q<tN7
其他货币资金-存出投资款 Other monetary assets - cash for investment BZ+;n
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短期投资-股票投资 Investments - Short term - stocks 9,scH65x
短期投资-债券投资 Investments - Short term - bonds q_sEw~~@!
短期投资-基金投资 Investments - Short term - funds b# u8\H
短期投资-其他投资 Investments - Short term - others dw9T f ^V
短期投资跌价准备 Provision for short-term investment VO_dA4C}z
长期股权投资-股票投资 Long term equity investment - stocks rEM#D]k
长期股权投资-其他股权投资 Long term equity investment - others '#q4Bc1
长期债券投资-债券投资 Long term securities investemnt - bonds k3>YBf`fC
长期债券投资-其他债权投资 Long term securities investment - others n'M>xq_
长期投资减值准备 Provision for long-term investment cS(;Qs]Q
应收票据 Notes receivable 2 x32U
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应收股利 Dividends receivable 6e.[,-eU
应收利息 Interest receivable pawl|Z'Ez
应收帐款 Trade debtors 8I.VJ3Q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R%"K
预付帐款 Prepayment D"^'.DL@wG
应收补贴款 Allowance receivable
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其他应收款 Other debtors T<yb#ak
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C6]OAUXy:F
其他流动资产 Other current assets <<,>S&/
物资采购 Purchase -ihiG_f
原材料 Raw materials C?o6(p"b
包装物 Packing materials lP3h<j
低值易耗品 Low value consumbles DpvrMI~I_
材料成本差异 Material cost difference #K|9^4jt
自制半成品 Self-manufactured goods .Y\EE;8%
库存商品 Finished goods z:}nBCmLV
商品进销差价 Difference between purchase & sales of commodities 0` 5e
委托加工物资 Consigned processiong material T$mbk3P
委托代销商品 Consignment-out =wrP:wYF
受托代销商品 Consignment-in o\!qcoE2W
分期收款发出商品 Goods on instalment sales vFhz!P~
存货跌价准备 Provision for obsolete stocks v0LGdX)/Y
待摊费用 Prepaid expenses Wekqn!h
待处理流动资产损益 Unsettled G/L on current assets |<c
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待处理固定资产损益 Unsettled G/L on fixed assets Ej"u1F14J
委托贷款-本金 Consignment loan - principle iKAusWj
委托贷款-利息 Consignment loan - interest 5k$vlC#[H
委托贷款-减值准备 Consignment loan - provision _ck[&Q
固定资产-房屋建筑物 Fixed assets - Buildings fzPZ|
固定资产-机器设备 Fixed assets - Plant and machinery 6Hf,6>
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H
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固定资产-运输设备 Fixed assets - Automobiles pj8azFZ
累计折旧 Accumulated depreciation *eb-rhCVn
固定资产减值准备 Impairment of fixed assets &