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 。 xD1B50y U
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现金 Cash in hand ,_lwT}*w
银行存款 Cash in bank \^-3)*r
其他货币资金-外埠存款Other monetary assets - cash in other cities WuGm~<NS
其他货币资金-银行本票 Other monetary assets - cashier‘s check h=4{.EegG&
其他货币资金-银行汇票 Other monetary assets - bank draft V`WfJ>{;Z
其他货币资金-信用卡 Other monetary assets - credit cards vPwDV_z k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?I/,r2ODLh
其他货币资金-存出投资款 Other monetary assets - cash for investment {@,
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短期投资-股票投资 Investments - Short term - stocks TPEZ"%=Hg
短期投资-债券投资 Investments - Short term - bonds {2:H`|x
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others Z21XlbK
短期投资跌价准备 Provision for short-term investment E>6zwp
长期股权投资-股票投资 Long term equity investment - stocks *,-YWx4
长期股权投资-其他股权投资 Long term equity investment - others $uLzC]
长期债券投资-债券投资 Long term securities investemnt - bonds ci^-0l_O
长期债券投资-其他债权投资 Long term securities investment - others Ol%*3To
长期投资减值准备 Provision for long-term investment WAdl@){
应收票据 Notes receivable \AK|~:\]
应收股利 Dividends receivable Jc%>=`f
应收利息 Interest receivable 'b^:"\t'Rh
应收帐款 Trade debtors ^3yjE/Wi"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )v-* Wr eS
预付帐款 Prepayment 7T2W%JT-,
应收补贴款 Allowance receivable [ X~X?By>
其他应收款 Other debtors }>
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Dk"M8_-_
其他流动资产 Other current assets bL[PNUG
物资采购 Purchase vo(?[[
原材料 Raw materials gaCGU<L
包装物 Packing materials g<dCUIbcQ
低值易耗品 Low value consumbles 9H)uTyuNi
材料成本差异 Material cost difference B6pz1P?e}
自制半成品 Self-manufactured goods `Ys })Pl
库存商品 Finished goods z
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商品进销差价 Difference between purchase & sales of commodities i ('EBO
委托加工物资 Consigned processiong material R{rV1j#@!a
委托代销商品 Consignment-out
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受托代销商品 Consignment-in q-3KF
分期收款发出商品 Goods on instalment sales V[bc-m
存货跌价准备 Provision for obsolete stocks QNtr =
待摊费用 Prepaid expenses D!sSe|sL^
待处理流动资产损益 Unsettled G/L on current assets nRE}F5k
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle Q:MsD.
委托贷款-利息 Consignment loan - interest M!jW=^\
委托贷款-减值准备 Consignment loan - provision SmLYxH3F
固定资产-房屋建筑物 Fixed assets - Buildings T8(wzs
固定资产-机器设备 Fixed assets - Plant and machinery 'q^Gg;c>+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures LK%B6-;~-
固定资产-运输设备 Fixed assets - Automobiles ]`kvq0Gyb
累计折旧 Accumulated depreciation 0* "j:V
固定资产减值准备 Impairment of fixed assets ~R8yj(
工程物资-专用材料 Project material - specific materials dB,#`tc=,
工程物资-专用设备 Project material - specific equipment E0hp%:
工程物资-预付大型设备款 Project material - prepaid for equipment SWGa%6|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [O)Zof
在建工程 Construction in progress Gehl/i-
在建工程减值准备 Impairment of construction in progress ;'
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固定资产清理 Disposal of fixed assets }2.}fHb2
无形资产-专利权 Intangible assets - patent U`Ag|
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无形资产-非专利技术 Intangible assets - industrial property and know-how ^U?(g0<"
无形资产-商标权 Intangible assets - trademark rights e ^qnUjMy
无形资产-土地使用权 Intangible assets - land use rights (qP$I:Q4]v
无形资产-商誉 Intangible assets - goodwill Jqj6L993e
无形资产减值准备 Impairment of intangible assets yy74>K
长期待摊费用 Deferred assets iQIw]*h^
未确认融资费用 Unrecognized finance fees S- \lN|
其他长期资产 Other long term assets iHn]yv3
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递延税款借项 Deferred assets debits I7_D $a=
应付票据 Notes payable [-gKkOT8E
应付帐款 Trade creditors
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