2011國際商務(wù)師考試輔導(dǎo)：實用會計英語（2）
來源：育路教育網(wǎng)發(fā)布時間：2011-04-13 09:26:32
為了幫助考生系統(tǒng)的復(fù)習(xí)國際商務(wù)師課程 全面的了解國際商務(wù)師考試的相關(guān)重點，小編特編輯匯總了 2011年國際商務(wù)師相關(guān)資料 希望對您參加本次考試有所幫助！！
受托代銷商品 Commissioned and sell the goods on a commission basis
存貨跌價準(zhǔn)備 Inventory falling price reserves
分期收款發(fā)出商品 Collect money and send out the goods by stages
待攤費用 Deferred and prepaid expenses
長期投資 Long-term investment
長期股權(quán)投資 Long-term investment on stocks
股票投資 Investment on stocks
其他股權(quán)投資 Other investment on stocks
長期債權(quán)投資 Long-term investment on bonds
債券投資 Investment on bonds
其他債權(quán)投資 Other investment on bonds
長期投資減值準(zhǔn)備 Long-term investments depreciation reserves
股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves
債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves
委托貸款 Entrust loans
本金 Principal
利息 Interest
減值準(zhǔn)備 Depreciation reserves
固定資產(chǎn) Fixed assets
房屋 Building
建筑物 Structure
機器設(shè)備 Machinery equipment
運輸設(shè)備 Transportation facilities
工具器具 Instruments and implement
累計折舊 Accumulated depreciation
固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves
房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves
機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves
工程物資 Project goods and material
專用材料 Special-purpose material
專用設(shè)備 Special-purpose equipment
預(yù)付大型設(shè)備款 Prepayments for equipment
為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安裝工程 Erection works
在安裝設(shè)備 Erecting equipment-in-process
技術(shù)改造工程 Technical innovation project
大修理工程 General overhaul project
