财会英语要点分析.docVIP

财会英语 1118 其它现金及 约当现金 other cash and cash equivalents1122 短期投资-短期票券 short-term investments-short-term notes and bills1123短期投资-政府债券 short-term investments-government bonds1124短期投资-受益凭证 short-term investments-beneficiary certificates1125短期投资-公司债 short-term investments-corporate bonds1129备抵短期投资跌价损失 allowance for reduction of short-term investment to market1137 应收票据-关系人 notes receivable-related parties1139 备抵呆帐 －应收票据 allowance for uncollectible accounts-notes receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款-关系人 accounts receivable-related parties1149 备抵呆帐 －应收帐款 allowance for uncollectible accounts-accounts receivable1181应收出售远汇款 forward exchange contract receivable1182 应收远汇款-外币 forward exchange contract receivable-foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1187 其它应收款-关系人 other receivables-related parties1189 备抵呆帐-其它应收款 allowance for uncollectible accounts-other receivables1219备抵存货跌价损失 allowance for reduction of inventory to market1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market1282 留抵税额 excess VAT paid (or overpaid VAT) 1287 受限制存款 certificate of deposit-restricted1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account13 基金及长期投资 funds and long-term investments 1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment 1428土地改良物-重估增值 land improvements-revaluation increments1429 累积折旧-土地改良物 accumulated depreciation-land improvements1438 房屋及建物-重估增值 buildings-revaluation increments1439 累积折旧-房屋及建物 accumulated depreciation-buildings1448机(器)具-重估增值 machinery-revaluation increments1449 累积折旧-机(器)具 accumulated depreciation-machinery1519 累积折旧-租赁资产 accumulated d