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 。 Z^ }4bR]
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现金 Cash in hand CeW}zkcT
银行存款 Cash in bank o9AwW
其他货币资金-外埠存款Other monetary assets - cash in other cities %pr}Xs(-f
其他货币资金-银行本票 Other monetary assets - cashier‘s check E sx`UG|
其他货币资金-银行汇票 Other monetary assets - bank draft 3B[u2o>
其他货币资金-信用卡 Other monetary assets - credit cards be:=-B7!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !vH={40 ]
其他货币资金-存出投资款 Other monetary assets - cash for investment wb/@g=`d
短期投资-股票投资 Investments - Short term - stocks t
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短期投资-债券投资 Investments - Short term - bonds =z
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短期投资-基金投资 Investments - Short term - funds L s(l
短期投资-其他投资 Investments - Short term - others Ebytvs,w
短期投资跌价准备 Provision for short-term investment #kPsg9Y
长期股权投资-股票投资 Long term equity investment - stocks O(YvE
长期股权投资-其他股权投资 Long term equity investment - others TWTh!
长期债券投资-债券投资 Long term securities investemnt - bonds ]m"6a-,`
长期债券投资-其他债权投资 Long term securities investment - others 9:]|TIPi
长期投资减值准备 Provision for long-term investment T,fDH!a
应收票据 Notes receivable "BD$-]
应收股利 Dividends receivable >'2=3L^Q
应收利息 Interest receivable qBXIR}
应收帐款 Trade debtors 53)*i\9&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H5?H{
预付帐款 Prepayment ({kOgOeC
应收补贴款 Allowance receivable )SsO,E+t=U
其他应收款 Other debtors Q804_F
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m005*>IY
其他流动资产 Other current assets g%T` 6dvT
物资采购 Purchase P'D'+qS
原材料 Raw materials f
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包装物 Packing materials $JZ}=\n7
低值易耗品 Low value consumbles "IKbb
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材料成本差异 Material cost difference -<M'h
自制半成品 Self-manufactured goods 9Ts
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库存商品 Finished goods LCkaSv/[RB
商品进销差价 Difference between purchase & sales of commodities (ixlFGvEq
委托加工物资 Consigned processiong material uEcK0>xp
委托代销商品 Consignment-out uT2w2A;
受托代销商品 Consignment-in eCXw8
分期收款发出商品 Goods on instalment sales N"&qy3F
存货跌价准备 Provision for obsolete stocks i@hW" [A
待摊费用 Prepaid expenses '"fZGz?
待处理流动资产损益 Unsettled G/L on current assets 2kVQ#JyuRI
待处理固定资产损益 Unsettled G/L on fixed assets |g8Q.*"l[
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest [-'LJG Wb<
委托贷款-减值准备 Consignment loan - provision T$Rj/u
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固定资产-房屋建筑物 Fixed assets - Buildings L(w?.)E
固定资产-机器设备 Fixed assets - Plant and machinery Onj)AJ9M0r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *-.,QpgTX
固定资产-运输设备 Fixed assets - Automobiles ipn0WQG
累计折旧 Accumulated depreciation V{yk
固定资产减值准备 Impairment of fixed assets O t1:z:Pl
工程物资-专用材料 Project material - specific materials x|q|> dPB
工程物资-专用设备 Project material - specific equipment rv;is=#1
工程物资-预付大型设备款 Project material - prepaid for equipment 4'BZ +A,p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {'1e?
在建工程 Construction in progress #>\%7b59>
在建工程减值准备 Impairment of construction in progress B{\qYL/~
固定资产清理 Disposal of fixed assets @86?!0bt
无形资产-专利权 Intangible assets - patent U#
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无形资产-非专利技术 Intangible assets - industrial property and know-how ".Sa[A;~
无形资产-商标权 Intangible assets - trademark rights Z}s56{!.
无形资产-土地使用权 Intangible assets - land use rights |tqYRWn0
无形资产-商誉 Intangible assets - goodwill 1@{qPmf^
无形资产减值准备 Impairment of intangible assets >}'WL($5U
长期待摊费用 Deferred assets 2!;U.+(
未确认融资费用 Unrecognized finance fees .rs\%M|X
其他长期资产 Other long term assets ry!0~ir
递延税款借项 Deferred assets debits Cso-WG,
应付票据 Notes payable gtlyQ
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应付帐款 Trade creditors &n-)Alx
预收帐款 Adanvances from customers vfPIC!
代销商品款 Consignment-in payables %m?$"<q_K
其他应交款 Other payable to government xI(Y}>
其他应付款 Other creditors @'fWS^ ;&
应付股利 Proposed dividends c&;Xjy
待转资产价值 Donated assets w!~85""
预计负债 Accrued liabilities (7J (.EG2e
应付短期债券 Short-term debentures payable 5;_&C=[
其他流动负债 Other current liabilities `=JGlN7
预提费用 Accrued expenses gO,2:,
应付工资 Payroll payable 8lfKlXR78
应付福利费 Welfare payable b?deZ2"L#
短期借款-抵押借款 Bank loans - Short term - pledged >{@:p`*
短期借款-信用借款 Bank loans - Short term - credit kcyT#'=j
短期借款-担保借款 Bank loans - Short term - guaranteed k$v8cE
一年内到期长期借款 Long term loans due within one year _rj B.
一年内到期长期应付款 Long term payable due within one year PWbi`qF)r
长期借款 Bank loans - Long term 6BIr{SY
应付债券-债券面值 Bond payable - Par value *Ph@XkhU
应付债券-债券溢价 Bond payable - Excess &