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 。 azS"*#r6}
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现金 Cash in hand R1{"
银行存款 Cash in bank t
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其他货币资金-外埠存款Other monetary assets - cash in other cities #'v7mEwt
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1Xu\Tm\Ux
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards m%qah>11
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5ok3q@1_]{
其他货币资金-存出投资款 Other monetary assets - cash for investment 5d*k[fZ
短期投资-股票投资 Investments - Short term - stocks 9"I/jd0B
短期投资-债券投资 Investments - Short term - bonds &
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短期投资-基金投资 Investments - Short term - funds R1&(VK{
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment ++5W_Ooep
长期股权投资-股票投资 Long term equity investment - stocks zX{[Z
长期股权投资-其他股权投资 Long term equity investment - others .B6$U>>NS^
长期债券投资-债券投资 Long term securities investemnt - bonds e7{3:y|]d3
长期债券投资-其他债权投资 Long term securities investment - others m!$"-nh9
长期投资减值准备 Provision for long-term investment !FA^~
应收票据 Notes receivable [`6|~E"F
应收股利 Dividends receivable U~s&}M\n
应收利息 Interest receivable ,xn+T)2I
应收帐款 Trade debtors p*-o33Ve
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors cPPE8}PVH
预付帐款 Prepayment DSM,dO'
应收补贴款 Allowance receivable A@?2qX^4
其他应收款 Other debtors s~Ni\SF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @Vr?)_0
其他流动资产 Other current assets J&@[=zBYw
物资采购 Purchase z5=&qo|f9l
原材料 Raw materials ]$EKowi
包装物 Packing materials l$}h1&V7
低值易耗品 Low value consumbles ]mn(lK
材料成本差异 Material cost difference V2^(qpM!
自制半成品 Self-manufactured goods d-#MRl$rtK
库存商品 Finished goods lw\OsB$
商品进销差价 Difference between purchase & sales of commodities :cnH@:
委托加工物资 Consigned processiong material 5
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委托代销商品 Consignment-out ME>OTs
受托代销商品 Consignment-in #]_S{sO
分期收款发出商品 Goods on instalment sales w
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存货跌价准备 Provision for obsolete stocks Aq^1(-g
待摊费用 Prepaid expenses E@}t1!E<
待处理流动资产损益 Unsettled G/L on current assets >dUnk)7
待处理固定资产损益 Unsettled G/L on fixed assets _WVeb}
委托贷款-本金 Consignment loan - principle 2w $o;zz1
委托贷款-利息 Consignment loan - interest =4RnXZ[P0
委托贷款-减值准备 Consignment loan - provision %A,4vLe~6
固定资产-房屋建筑物 Fixed assets - Buildings &\F`M|c
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `9(TqcE
固定资产-运输设备 Fixed assets - Automobiles 1Yo9Wf;vP
累计折旧 Accumulated depreciation 1,p7Sl^h
固定资产减值准备 Impairment of fixed assets R
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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 ^.
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