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 。 {^5LolCCH
v>XAzA
现金 Cash in hand H%nA"-
银行存款 Cash in bank |
w{}h6a
其他货币资金-外埠存款Other monetary assets - cash in other cities }Wk^7[Y
其他货币资金-银行本票 Other monetary assets - cashier‘s check xJ$/#UdP
其他货币资金-银行汇票 Other monetary assets - bank draft Z!/!4(
Fh
其他货币资金-信用卡 Other monetary assets - credit cards '3p7ee&
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
46^9O
5J
其他货币资金-存出投资款 Other monetary assets - cash for investment wV604eO(
短期投资-股票投资 Investments - Short term - stocks X7bS{GT
短期投资-债券投资 Investments - Short term - bonds ?Z0NHy;5
短期投资-基金投资 Investments - Short term - funds {
R`"Nk
短期投资-其他投资 Investments - Short term - others g3Xa b
短期投资跌价准备 Provision for short-term investment Nv~H797B
长期股权投资-股票投资 Long term equity investment - stocks u~C,x3yr
长期股权投资-其他股权投资 Long term equity investment - others ir{li?kV
长期债券投资-债券投资 Long term securities investemnt - bonds @TQzF-%#7
长期债券投资-其他债权投资 Long term securities investment - others } SNZl`>
长期投资减值准备 Provision for long-term investment <dD)>Y.
应收票据 Notes receivable Z!& u_
应收股利 Dividends receivable [
,&O
应收利息 Interest receivable 2Y7u M;8
应收帐款 Trade debtors %tE#
%;Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t@;r~Sb
预付帐款 Prepayment R<L<kChg
应收补贴款 Allowance receivable nOCCOTf
其他应收款 Other debtors x+;a2yE~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $(r/N"6)O2
其他流动资产 Other current assets sGp]jqX2,m
物资采购 Purchase L25v
7U
原材料 Raw materials }eK.\_t=
包装物 Packing materials jU9\BYUg
低值易耗品 Low value consumbles rqi/nW
材料成本差异 Material cost difference Mb^E
自制半成品 Self-manufactured goods Q1'4xWu
库存商品 Finished goods Yo*.? Mq'
商品进销差价 Difference between purchase & sales of commodities iD${7
_
委托加工物资 Consigned processiong material Q
H57[Yg
委托代销商品 Consignment-out Wb%t6N?
受托代销商品 Consignment-in "g%=FH3e
分期收款发出商品 Goods on instalment sales YAsE,M+
存货跌价准备 Provision for obsolete stocks 6bwzNY 7
待摊费用 Prepaid expenses mUdj2vB$+'
待处理流动资产损益 Unsettled G/L on current assets KCl85Wi'
待处理固定资产损益 Unsettled G/L on fixed assets 0@tN3u?dx
委托贷款-本金 Consignment loan - principle IZs NMY
委托贷款-利息 Consignment loan - interest Fd;%wWY.zm
委托贷款-减值准备 Consignment loan - provision [e`e bn[C
固定资产-房屋建筑物 Fixed assets - Buildings <}Hs@`jS
固定资产-机器设备 Fixed assets - Plant and machinery wj2z?0}o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures rQsY
t/
固定资产-运输设备 Fixed assets - Automobiles @~CXnc0
累计折旧 Accumulated depreciation V^%P}RFMc
固定资产减值准备 Impairment of fixed assets !zQbF&>
工程物资-专用材料 Project material - specific materials *hIjVKTu79
工程物资-专用设备 Project material - specific equipment 4de:h E
工程物资-预付大型设备款 Project material - prepaid for equipment tyU'[LF?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a{@gzB
在建工程 Construction in progress xO{$6M3-~
在建工程减值准备 Impairment of construction in progress 928uGo5
固定资产清理 Disposal of fixed assets K"/3/`T
无形资产-专利权 Intangible assets - patent oe*CZ
无形资产-非专利技术 Intangible assets - industrial property and know-how ?`/DFI'_G
无形资产-商标权 Intangible assets - trademark rights >e^^YR^
无形资产-土地使用权 Intangible assets - land use rights \~>
.NH-
无形资产-商誉 Intangible assets - goodwill E<[Y KY
无形资产减值准备 Impairment of intangible assets 4q )+nh~s
长期待摊费用 Deferred assets s4[PwD
未确认融资费用 Unrecognized finance fees WNSY@q
其他长期资产 Other long term assets n+57# pS7
递延税款借项 Deferred assets debits (b8ZADI*
应付票据 Notes payable [ 0z-X7=e
应付帐款 Trade creditors Bp-e< :
预收帐款 Adanvances from customers /@?lV!QiO
代销商品款 Consignment-in payables e0ULr!p
其他应交款 Other payable to government dCA!
R"HD
其他应付款 Other creditors KA? J:
应付股利 Proposed dividends cBtQ2,<6
待转资产价值 Donated assets )?{jD
预计负债 Accrued liabilities l.xKv$uOGR
应付短期债券 Short-term debentures payable Th!;zu^t
其他流动负债 Other current liabilities /8wfI_P>M"
预提费用 Accrued expenses QTospHf`
应付工资 Payroll payable _>E=.$
应付福利费 Welfare payable JqV}>"WMV
短期借款-抵押借款 Bank loans - Short term - pledged ;;K
~
短期借款-信用借款 Bank loans - Short term - credit zG)vmysJf
短期借款-担保借款 Bank loans - Short term - guaranteed 1G8,Eah
一年内到期长期借款 Long term loans due within one year tz9"#=}0
一年内到期长期应付款 Long term payable due within one year uvl>Z=
"
长期借款 Bank loans - Long term E1s~ +
应付债券-债券面值 Bond payable - Par value v Q51-.g
应付债券-债券溢价 Bond payable - Excess o]DYS,v
应付债券-债券折价 Bond payable - Discount }`y%*--
应付债券-应计利息 Bond payable - Accrued interest :3[;9xCHj
长期应付款 Long term payable TPn#cIPG
专项应付款 Specific payable FE dFGT
其他长期负债 Other long term liabilities Gdz*
应交税金-所得税 Tax payable - income tax G_`Ae%'h
应交税金-增值税 Tax payable - VAT H.<