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 。 Vq*p?cF .
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现金 Cash in hand i55']7+0
银行存款 Cash in bank {kC]x2 U
其他货币资金-外埠存款Other monetary assets - cash in other cities sU8D;ML7
其他货币资金-银行本票 Other monetary assets - cashier‘s check BH}u\K
其他货币资金-银行汇票 Other monetary assets - bank draft ev; &$Hc
其他货币资金-信用卡 Other monetary assets - credit cards zIL.R#|D=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n4:WM+f4
其他货币资金-存出投资款 Other monetary assets - cash for investment [~J4:yDd=
短期投资-股票投资 Investments - Short term - stocks 3 3V/<v
短期投资-债券投资 Investments - Short term - bonds NEN br$,G
短期投资-基金投资 Investments - Short term - funds XhS<GF%
短期投资-其他投资 Investments - Short term - others Awj`6GeJ
短期投资跌价准备 Provision for short-term investment m$4 Gm(Up
长期股权投资-股票投资 Long term equity investment - stocks r1[0#5kJ;J
长期股权投资-其他股权投资 Long term equity investment - others !:>y.^O
长期债券投资-债券投资 Long term securities investemnt - bonds 4-TM3Cw`d&
长期债券投资-其他债权投资 Long term securities investment - others F8pLA@7[
长期投资减值准备 Provision for long-term investment rlds-j''
应收票据 Notes receivable ]!f=b\-Av
应收股利 Dividends receivable |HL1.;1
应收利息 Interest receivable 67#;.}4a
应收帐款 Trade debtors ";jhj:Xj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ThHK1{87X}
预付帐款 Prepayment uv@4/M`
应收补贴款 Allowance receivable {C<ch@sR
其他应收款 Other debtors )'qZ6%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4g6d6~098;
其他流动资产 Other current assets lAoH@+dyA+
物资采购 Purchase 8U-}%D<a
原材料 Raw materials NZ
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包装物 Packing materials <5nz:B/
低值易耗品 Low value consumbles ^rx]Y;
材料成本差异 Material cost difference Pp}j=$&j\
自制半成品 Self-manufactured goods U#Ud~Q q
库存商品 Finished goods Oh|Hy/&6W
商品进销差价 Difference between purchase & sales of commodities \}cEHLq
委托加工物资 Consigned processiong material /{Nx%PqL
委托代销商品 Consignment-out xL mo?Y*
受托代销商品 Consignment-in @P%&Dha
分期收款发出商品 Goods on instalment sales *t~(_j
存货跌价准备 Provision for obsolete stocks (_d^iZyf
待摊费用 Prepaid expenses :HwB+Bjy
待处理流动资产损益 Unsettled G/L on current assets wp} PQw:
待处理固定资产损益 Unsettled G/L on fixed assets .~Td/o7
委托贷款-本金 Consignment loan - principle VPf=LSxJe
委托贷款-利息 Consignment loan - interest oJ5V^.
委托贷款-减值准备 Consignment loan - provision l2$6ojpo
固定资产-房屋建筑物 Fixed assets - Buildings D].1X0^hp
固定资产-机器设备 Fixed assets - Plant and machinery )4DF9 JpD
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /Wt<[g#
固定资产-运输设备 Fixed assets - Automobiles z0c_&@uj*
累计折旧 Accumulated depreciation r=u>TA$
固定资产减值准备 Impairment of fixed assets +}%4]O;
工程物资-专用材料 Project material - specific materials h_H$+!Nzb
工程物资-专用设备 Project material - specific equipment (A?/D!y
工程物资-预付大型设备款 Project material - prepaid for equipment ^'#vUj:"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production AuWEy-q?
在建工程 Construction in progress JEj.D=@[
在建工程减值准备 Impairment of construction in progress 40mgB4I
固定资产清理 Disposal of fixed assets y_QK _R<