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 。 V*W H
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现金 Cash in hand 0py29>"t
银行存款 Cash in bank j
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其他货币资金-外埠存款Other monetary assets - cash in other cities HHL7z,%f
其他货币资金-银行本票 Other monetary assets - cashier‘s check *-&+;|mM
其他货币资金-银行汇票 Other monetary assets - bank draft L0qL\>#ejr
其他货币资金-信用卡 Other monetary assets - credit cards K.Y.K$NjP{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit QsBC[7<jd-
其他货币资金-存出投资款 Other monetary assets - cash for investment deOk>v&U
短期投资-股票投资 Investments - Short term - stocks #i=m%>zjN
短期投资-债券投资 Investments - Short term - bonds 'u9y\vUy
短期投资-基金投资 Investments - Short term - funds %GGSd0
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短期投资-其他投资 Investments - Short term - others Z fd `Fu
短期投资跌价准备 Provision for short-term investment =
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长期股权投资-股票投资 Long term equity investment - stocks XHm6K1mGZ
长期股权投资-其他股权投资 Long term equity investment - others hV NT
长期债券投资-债券投资 Long term securities investemnt - bonds @+sYwlA~
长期债券投资-其他债权投资 Long term securities investment - others M4e8PRlI
长期投资减值准备 Provision for long-term investment p:
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应收票据 Notes receivable #&Rx?V
应收股利 Dividends receivable W^i[7 r
应收利息 Interest receivable _e "
应收帐款 Trade debtors 6('CB|ga
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )B
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预付帐款 Prepayment }Vfc;2
应收补贴款 Allowance receivable cvC 7#i[G
其他应收款 Other debtors 4MoxP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ++BQ==@
其他流动资产 Other current assets K@?K4o
物资采购 Purchase CYdYa|
原材料 Raw materials _sQhD i
包装物 Packing materials U:gvK8n
低值易耗品 Low value consumbles %>1C($^
材料成本差异 Material cost difference SmV}Wf
自制半成品 Self-manufactured goods (8(P12l
库存商品 Finished goods eC_i]q&o|
商品进销差价 Difference between purchase & sales of commodities 8peK[sz
委托加工物资 Consigned processiong material MC1&X'
委托代销商品 Consignment-out |<#yXSi
受托代销商品 Consignment-in \*Z:w3;r
分期收款发出商品 Goods on instalment sales |eksvO'~
存货跌价准备 Provision for obsolete stocks Jm 1n|f
待摊费用 Prepaid expenses TV
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待处理流动资产损益 Unsettled G/L on current assets ctR^"'u
待处理固定资产损益 Unsettled G/L on fixed assets rnC<
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委托贷款-本金 Consignment loan - principle vofBS
委托贷款-利息 Consignment loan - interest <1<0 odB
委托贷款-减值准备 Consignment loan - provision {( Ba
固定资产-房屋建筑物 Fixed assets - Buildings Y ^5RM
固定资产-机器设备 Fixed assets - Plant and machinery ~JB4s%&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @Py?.H
固定资产-运输设备 Fixed assets - Automobiles of>H&G)@
累计折旧 Accumulated depreciation awSi0*d~
固定资产减值准备 Impairment of fixed assets ,qIut|C*
工程物资-专用材料 Project material - specific materials "YN6o_*]
工程物资-专用设备 Project material - specific equipment V=E5pB`Pr
工程物资-预付大型设备款 Project material - prepaid for equipment @eP
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production TlC??#
在建工程 Construction in progress X]s="^
在建工程减值准备 Impairment of construction in progress &