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 。 VDPqI+z
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现金 Cash in hand \tyL`&)
银行存款 Cash in bank %p/Qz|W
其他货币资金-外埠存款Other monetary assets - cash in other cities *gMuo6
其他货币资金-银行本票 Other monetary assets - cashier‘s check S? r:=GS
其他货币资金-银行汇票 Other monetary assets - bank draft 3 V8SKBS
其他货币资金-信用卡 Other monetary assets - credit cards ,G"?fQ7z R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2a5yJeaIv*
其他货币资金-存出投资款 Other monetary assets - cash for investment >6:slNM#
短期投资-股票投资 Investments - Short term - stocks PaMi5Pq
短期投资-债券投资 Investments - Short term - bonds ^dZ,Itho
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 O~">-'f
短期投资跌价准备 Provision for short-term investment 5iG|C ~
长期股权投资-股票投资 Long term equity investment - stocks T >g1!
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长期股权投资-其他股权投资 Long term equity investment - others qlPjz*<h"H
长期债券投资-债券投资 Long term securities investemnt - bonds !h?N)9e
长期债券投资-其他债权投资 Long term securities investment - others ksu:RJ-
长期投资减值准备 Provision for long-term investment '(+l77G
应收票据 Notes receivable VY=~cVkzS
应收股利 Dividends receivable twf;{lZ(
应收利息 Interest receivable +ywWQ|V
应收帐款 Trade debtors A~*Wr+pv
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /W:}p(>4a
预付帐款 Prepayment {4}Sl^kn*
应收补贴款 Allowance receivable OTN"XKa$
其他应收款 Other debtors ~i))Zc3,g\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors GS8,mQ8l*l
其他流动资产 Other current assets `"GD'Oa
物资采购 Purchase }mu8fm'
原材料 Raw materials m$QFtrvy
包装物 Packing materials z]Ql/AK
低值易耗品 Low value consumbles b'3#FI=:
材料成本差异 Material cost difference at7/KuY!~
自制半成品 Self-manufactured goods 1?7QS\`)fB
库存商品 Finished goods ?Z1pPd@
商品进销差价 Difference between purchase & sales of commodities fkRb;aIl
委托加工物资 Consigned processiong material 0AR4/5
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委托代销商品 Consignment-out _qE2r^o"B
受托代销商品 Consignment-in Rv.W~FE^
分期收款发出商品 Goods on instalment sales 3AWB Y.
存货跌价准备 Provision for obsolete stocks uKpl+>
待摊费用 Prepaid expenses Qksw+ZjY#{
待处理流动资产损益 Unsettled G/L on current assets {sX*SbJt
待处理固定资产损益 Unsettled G/L on fixed assets LwY_6[Ef
委托贷款-本金 Consignment loan - principle 7T4rx53
委托贷款-利息 Consignment loan - interest ~{2@-qcm
委托贷款-减值准备 Consignment loan - provision KC }B\~ +
固定资产-房屋建筑物 Fixed assets - Buildings 9
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固定资产-机器设备 Fixed assets - Plant and machinery >f`}CLsY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -[^wYr=
固定资产-运输设备 Fixed assets - Automobiles yQou8P=%
累计折旧 Accumulated depreciation Q=uwmg86
固定资产减值准备 Impairment of fixed assets F4bF&% R
工程物资-专用材料 Project material - specific materials S'ikr
工程物资-专用设备 Project material - specific equipment <@JU0Z"a=
工程物资-预付大型设备款 Project material - prepaid for equipment ,wRrx&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <9@VY
在建工程 Construction in progress .rxc"fR4_
在建工程减值准备 Impairment of construction in progress fK4laDBTO
固定资产清理 Disposal of fixed assets tvFJ^5
无形资产-专利权 Intangible assets - patent }f6.eqBX4
无形资产-非专利技术 Intangible assets - industrial property and know-how T0tG1/O\
无形资产-商标权 Intangible assets - trademark rights WY*}|R2R
无形资产-土地使用权 Intangible assets - land use rights K''b)v X4
无形资产-商誉 Intangible assets - goodwill !Y\hF|[z
无形资产减值准备 Impairment of intangible assets /JveN8L%
长期待摊费用 Deferred assets hrS/3c'<Z
未确认融资费用 Unrecognized finance fees YRC`2)_'
其他长期资产 Other long term assets 0n(Q@O
递延税款借项 Deferred assets debits ceZt%3=5
应付票据 Notes payable &q