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 。 <x,u!}5J
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现金 Cash in hand 3;zJ\a.+
银行存款 Cash in bank ^/47*vcN5
其他货币资金-外埠存款Other monetary assets - cash in other cities @Kd1|K
其他货币资金-银行本票 Other monetary assets - cashier‘s check bae .?+0[
其他货币资金-银行汇票 Other monetary assets - bank draft R
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其他货币资金-信用卡 Other monetary assets - credit cards YAv-5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0?qXD O&~
其他货币资金-存出投资款 Other monetary assets - cash for investment v`A^6)U#M
短期投资-股票投资 Investments - Short term - stocks 7L|w~l7R~
短期投资-债券投资 Investments - Short term - bonds 9$c0<~B\
短期投资-基金投资 Investments - Short term - funds ^>gRK*,
短期投资-其他投资 Investments - Short term - others ^3B{|cqf
短期投资跌价准备 Provision for short-term investment -==@7*x!Z
长期股权投资-股票投资 Long term equity investment - stocks LyH8T'C~
长期股权投资-其他股权投资 Long term equity investment - others yH#zyO4fD-
长期债券投资-债券投资 Long term securities investemnt - bonds ,> A9OTSN\
长期债券投资-其他债权投资 Long term securities investment - others y44FejH(v
长期投资减值准备 Provision for long-term investment c[}h( jkP
应收票据 Notes receivable .^>[@w3
应收股利 Dividends receivable <mjH#aSy
应收利息 Interest receivable BQ{Gp 2N
应收帐款 Trade debtors wv>Pn0cO
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors AR\>P
预付帐款 Prepayment ~
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应收补贴款 Allowance receivable \j !JRD+j
其他应收款 Other debtors W?mn8Y;{`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -l8n0P1+
其他流动资产 Other current assets {(]B{n
物资采购 Purchase zYO+;;*@
原材料 Raw materials B;XFPQ#b
包装物 Packing materials I~H:-"2
低值易耗品 Low value consumbles dRTtDH"%
材料成本差异 Material cost difference D{'x7!5r
自制半成品 Self-manufactured goods LbOjKM^-
库存商品 Finished goods 4SCb9|/Q
商品进销差价 Difference between purchase & sales of commodities .\M@oF
委托加工物资 Consigned processiong material b2u_1P\
委托代销商品 Consignment-out *q_
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受托代销商品 Consignment-in 9_V'P]@
分期收款发出商品 Goods on instalment sales ftq&<8
存货跌价准备 Provision for obsolete stocks XmXp0b7
待摊费用 Prepaid expenses wcUf?`21,
待处理流动资产损益 Unsettled G/L on current assets ZfM(%rx
待处理固定资产损益 Unsettled G/L on fixed assets L3lf2 8W
委托贷款-本金 Consignment loan - principle PeEf=3
委托贷款-利息 Consignment loan - interest V^B'T]s
委托贷款-减值准备 Consignment loan - provision N(q%|h<Z/=
固定资产-房屋建筑物 Fixed assets - Buildings EzqYHY+_r
固定资产-机器设备 Fixed assets - Plant and machinery LL|$M;S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GV#"2{t
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固定资产-运输设备 Fixed assets - Automobiles jjL(=n<J<"
累计折旧 Accumulated depreciation EL$l .
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固定资产减值准备 Impairment of fixed assets +:pjQ1LsJ
工程物资-专用材料 Project material - specific materials qFp }+s
工程物资-专用设备 Project material - specific equipment 0][PL%3Z
工程物资-预付大型设备款 Project material - prepaid for equipment 5VdF^.:u
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _Z z"`
在建工程 Construction in progress +168!Jw;
在建工程减值准备 Impairment of construction in progress uoR_/vol8
固定资产清理 Disposal of fixed assets 5xX*68]%
无形资产-专利权 Intangible assets - patent uq~$HXdc
无形资产-非专利技术 Intangible assets - industrial property and know-how J[2c[|[-
无形资产-商标权 Intangible assets - trademark rights fa9c!xDt
无形资产-土地使用权 Intangible assets - land use rights LnP={s
无形资产-商誉 Intangible assets - goodwill { \9vW; '
无形资产减值准备 Impairment of intangible assets pE
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长期待摊费用 Deferred assets }wRHNBaEB
未确认融资费用 Unrecognized finance fees {j O:9O@
其他长期资产 Other long term assets `K37&b