2011国际商务师考试辅导:实用会计英语(2)

来源:微学网发布时间:2011-04-13

    为了帮助考生系统的复习国际商务师课程 全面的了解国际商务师考试的相关重点,小编特编辑汇总了 2011年国际商务师相关资料 希望对您参加本次考试有所帮助!!

    受托代销商品 Commissioned and sell the goods on a commission basis

    存货跌价准备 Inventory falling price reserves

    分期收款发出商品 Collect money and send out the goods by stages

    待摊费用 Deferred and prepaid expenses

    长期投资 Long-term investment

    长期股权投资 Long-term investment on stocks

    股票投资 Investment on stocks

    其他股权投资 Other investment on stocks

    长期债权投资 Long-term investment on bonds

    债券投资 Investment on bonds

    其他债权投资 Other investment on bonds

    长期投资减值准备 Long-term investments depreciation reserves

    股权投资减值准备 Stock rights investment depreciation reserves

    债权投资减值准备 Bcreditors rights investment depreciation reserves

    委托贷款 Entrust loans

    本金 Principal

    利息 Interest

    减值准备 Depreciation reserves

    固定资产 Fixed assets

    房屋 Building

    建筑物 Structure

    机器设备 Machinery equipment

    运输设备 Transportation facilities

    工具器具 Instruments and implement

    累计折旧 Accumulated depreciation

    固定资产减值准备 Fixed assets depreciation reserves

    房屋、建筑物减值准备 Building/structure depreciation reserves

    机器设备减值准备 Machinery equipment depreciation reserves

    工程物资 Project goods and material

    专用材料 Special-purpose material

    专用设备 Special-purpose equipment

    预付大型设备款 Prepayments for equipment

    为生产准备的工具及器具 Preparative instruments and implement for fabricate

    在建工程 Construction-in-process

    安装工程 Erection works

    在安装设备 Erecting equipment-in-process

    技术改造工程 Technical innovation project

    大修理工程 General overhaul project