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 。 vbXuT$
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现金 Cash in hand G sm5L<rx
银行存款 Cash in bank DO'$J9;*
其他货币资金-外埠存款Other monetary assets - cash in other cities -^Baxkq(YM
其他货币资金-银行本票 Other monetary assets - cashier‘s check J'sVT{@GS
其他货币资金-银行汇票 Other monetary assets - bank draft .\7R/cP}{A
其他货币资金-信用卡 Other monetary assets - credit cards >}\!'3)_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^D/:[
其他货币资金-存出投资款 Other monetary assets - cash for investment /~'ZtxA
短期投资-股票投资 Investments - Short term - stocks B-
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短期投资-债券投资 Investments - Short term - bonds q*SX.A>YR
短期投资-基金投资 Investments - Short term - funds C%85Aq* 4
短期投资-其他投资 Investments - Short term - others N5Eb.a9S
短期投资跌价准备 Provision for short-term investment t
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长期股权投资-股票投资 Long term equity investment - stocks aF1pq
长期股权投资-其他股权投资 Long term equity investment - others MS%xOB*6
长期债券投资-债券投资 Long term securities investemnt - bonds 4
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长期债券投资-其他债权投资 Long term securities investment - others jFZJ #'CNS
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable hub1rY|No
应收股利 Dividends receivable nzmv>s&UW
应收利息 Interest receivable f>g>7OsD]
应收帐款 Trade debtors 3(Kj|u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors P ^R224R
预付帐款 Prepayment $cHA_$ `
应收补贴款 Allowance receivable o}mD1q0yE
其他应收款 Other debtors L5Rj;qhi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )f>s\T
其他流动资产 Other current assets bEfxu;Su3
物资采购 Purchase )zkk%mE/IM
原材料 Raw materials Af pB=3
包装物 Packing materials ^EdY:6NJ=A
低值易耗品 Low value consumbles RcitW;{|Kg
材料成本差异 Material cost difference c!AGKc
自制半成品 Self-manufactured goods ( ?3 )l
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities 7Q7z6p/\v
委托加工物资 Consigned processiong material #>g]CRN
委托代销商品 Consignment-out 2u4aCfIx
受托代销商品 Consignment-in hhLEU
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分期收款发出商品 Goods on instalment sales g!(
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存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses a]|P rjPI
待处理流动资产损益 Unsettled G/L on current assets s
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待处理固定资产损益 Unsettled G/L on fixed assets `%EMhk
委托贷款-本金 Consignment loan - principle /PN[g~3
委托贷款-利息 Consignment loan - interest J~9l+?
委托贷款-减值准备 Consignment loan - provision c~[L;_
固定资产-房屋建筑物 Fixed assets - Buildings X3
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固定资产-机器设备 Fixed assets - Plant and machinery MQ9 9fD$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *D!$gfa
固定资产-运输设备 Fixed assets - Automobiles QXqBb$AXi,
累计折旧 Accumulated depreciation i{?uIb B
固定资产减值准备 Impairment of fixed assets -bdF=
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 6":=p:PT.
工程物资-预付大型设备款 Project material - prepaid for equipment Rb\M63q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production kaQn
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在建工程 Construction in progress ^$c+r%9k
在建工程减值准备 Impairment of construction in progress OV8Y)%t"
固定资产清理 Disposal of fixed assets {]]qd!,
无形资产-专利权 Intangible assets - patent Xs$k6C3
无形资产-非专利技术 Intangible assets - industrial property and know-how 3yn>9qt
无形资产-商标权 Intangible assets - trademark rights WDNuR#J?
无形资产-土地使用权 Intangible assets - land use rights @2cGx/1#
无形资产-商誉 Intangible assets - goodwill D6@c&
无形资产减值准备 Impairment of intangible assets NitWIj[U;
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees pwU
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其他长期资产 Other long term assets E+k#1c|v$
递延税款借项 Deferred assets debits PB*mD7"
应付票据 Notes payable fl*]ua
应付帐款 Trade creditors %GQPiWu
预收帐款 Adanvances from customers yPL1(i;
代销商品款 Consignment-in payables gTcLS|&