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 。 3YEw7GIO-
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现金 Cash in hand Ik=bgEF
银行存款 Cash in bank SK
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其他货币资金-外埠存款Other monetary assets - cash in other cities 3Z%jx#
其他货币资金-银行本票 Other monetary assets - cashier‘s check f4|ir3oy
其他货币资金-银行汇票 Other monetary assets - bank draft _M- PF$
其他货币资金-信用卡 Other monetary assets - credit cards """eU,"
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8Urj;KkD
其他货币资金-存出投资款 Other monetary assets - cash for investment quq !Jswn
短期投资-股票投资 Investments - Short term - stocks NnY+=#j7
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短期投资-债券投资 Investments - Short term - bonds \YsLVOv%:d
短期投资-基金投资 Investments - Short term - funds .bRDz:?j
短期投资-其他投资 Investments - Short term - others -8t&&fIA
短期投资跌价准备 Provision for short-term investment y"
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长期股权投资-股票投资 Long term equity investment - stocks Y1{*AV6ev6
长期股权投资-其他股权投资 Long term equity investment - others B+ZhQW
长期债券投资-债券投资 Long term securities investemnt - bonds l?x'R("{
长期债券投资-其他债权投资 Long term securities investment - others #ePtfRzJ
长期投资减值准备 Provision for long-term investment dp'k$el
应收票据 Notes receivable u#$sO;8s
应收股利 Dividends receivable Qf}}/k|)k
应收利息 Interest receivable !q^2| %
应收帐款 Trade debtors ey
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QY1|:(
预付帐款 Prepayment v-B&"XGy:
应收补贴款 Allowance receivable X`k#/~+0
其他应收款 Other debtors HQ/ Q"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [-3x *?Ju
其他流动资产 Other current assets ;k,#o!>
物资采购 Purchase Pbakw81!~
原材料 Raw materials )Tf,G[z&ge
包装物 Packing materials '77
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低值易耗品 Low value consumbles L#u!T)!zW
材料成本差异 Material cost difference -JXCO<~k
自制半成品 Self-manufactured goods 7JLjA\k
库存商品 Finished goods ()(/
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商品进销差价 Difference between purchase & sales of commodities a]?o"{{+
委托加工物资 Consigned processiong material qW9~S0sl
委托代销商品 Consignment-out CVGQ<,KVW
受托代销商品 Consignment-in SbD B[O%
分期收款发出商品 Goods on instalment sales .^[{~#Pc*
存货跌价准备 Provision for obsolete stocks p}yp
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待摊费用 Prepaid expenses @kB^~Wf
待处理流动资产损益 Unsettled G/L on current assets $1bzsB|^
待处理固定资产损益 Unsettled G/L on fixed assets o/I`L
委托贷款-本金 Consignment loan - principle z_t%n<OvK
委托贷款-利息 Consignment loan - interest rL6Y4u0e%
委托贷款-减值准备 Consignment loan - provision Uk0
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固定资产-房屋建筑物 Fixed assets - Buildings %j;mDR95
固定资产-机器设备 Fixed assets - Plant and machinery I
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures SfGl*2
固定资产-运输设备 Fixed assets - Automobiles aHSl_[
累计折旧 Accumulated depreciation I?Q[ZH:M
固定资产减值准备 Impairment of fixed assets 'a=QCO
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工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment f^@DuI
工程物资-预付大型设备款 Project material - prepaid for equipment Kbqx)E$iL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production U#kdcc|
在建工程 Construction in progress <PpW.1w
在建工程减值准备 Impairment of construction in progress #CNK [y
固定资产清理 Disposal of fixed assets >~rytg] f
无形资产-专利权 Intangible assets - patent $5J~4B"%3
无形资产-非专利技术 Intangible assets - industrial property and know-how ew|e66Tw$
无形资产-商标权 Intangible assets - trademark rights {3|h^h_R
无形资产-土地使用权 Intangible assets - land use rights Jm]P,jaLc
无形资产-商誉 Intangible assets - goodwill +o}mV.&