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 。 ug ;Xoh5w
K#X/j'$^
现金 Cash in hand Q/0gd? U?
银行存款 Cash in bank c};%VB
其他货币资金-外埠存款Other monetary assets - cash in other cities K@cWg C
其他货币资金-银行本票 Other monetary assets - cashier‘s check Ow4(1eE_
其他货币资金-银行汇票 Other monetary assets - bank draft >jIn&s!}
其他货币资金-信用卡 Other monetary assets - credit cards {dpDQP +!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Rky]F+J
其他货币资金-存出投资款 Other monetary assets - cash for investment _ ~\} fY
短期投资-股票投资 Investments - Short term - stocks F5/,S
短期投资-债券投资 Investments - Short term - bonds 5~IdWwG*w
短期投资-基金投资 Investments - Short term - funds y||RK`H
短期投资-其他投资 Investments - Short term - others [{u3g4`}
短期投资跌价准备 Provision for short-term investment `=#jWZ.8m
长期股权投资-股票投资 Long term equity investment - stocks [*zg? ur
长期股权投资-其他股权投资 Long term equity investment - others g:JSy
长期债券投资-债券投资 Long term securities investemnt - bonds R3|4|JlGR
长期债券投资-其他债权投资 Long term securities investment - others `{Q'iydU
长期投资减值准备 Provision for long-term investment
O=}Rp1
应收票据 Notes receivable B^P&+,\[}
应收股利 Dividends receivable f?k0(rl
应收利息 Interest receivable -2J37
应收帐款 Trade debtors 9ABU^ig
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (iir,Ks2C
预付帐款 Prepayment ([<HFc`
应收补贴款 Allowance receivable ;]=w6'dP!
其他应收款 Other debtors Zc1x"j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %wOkp`1-
其他流动资产 Other current assets b1 w@toc
物资采购 Purchase `<se&IZE
原材料 Raw materials =cjO]
包装物 Packing materials lNg){3
低值易耗品 Low value consumbles Jk\-e`eE
材料成本差异 Material cost difference >rEZ$h
自制半成品 Self-manufactured goods b}0h()v
库存商品 Finished goods \uPzj_kU6
商品进销差价 Difference between purchase & sales of commodities bT2G
G
委托加工物资 Consigned processiong material _(h=@cv
委托代销商品 Consignment-out <YFDS;b|
受托代销商品 Consignment-in Bgc
]t
分期收款发出商品 Goods on instalment sales e
c]k
t'
存货跌价准备 Provision for obsolete stocks oHx:["F
待摊费用 Prepaid expenses g_syGQ\
待处理流动资产损益 Unsettled G/L on current assets ;HXk'xN
待处理固定资产损益 Unsettled G/L on fixed assets Dbn344s
委托贷款-本金 Consignment loan - principle 5>f"
委托贷款-利息 Consignment loan - interest 8Zsaq1S
委托贷款-减值准备 Consignment loan - provision ktTP~7UVi
固定资产-房屋建筑物 Fixed assets - Buildings r4*H96l
固定资产-机器设备 Fixed assets - Plant and machinery [d[w/@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8N'hG,
固定资产-运输设备 Fixed assets - Automobiles ~bb6NP;'L
累计折旧 Accumulated depreciation B0Wf$
s^7t
固定资产减值准备 Impairment of fixed assets G'/GDN^j
工程物资-专用材料 Project material - specific materials a&8K5Z%0
工程物资-专用设备 Project material - specific equipment @L!^2v
工程物资-预付大型设备款 Project material - prepaid for equipment AtCT
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production X<;.
在建工程 Construction in progress I&La0g