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 。 ZhoV,/\+
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现金 Cash in hand vB}c6A4'U
银行存款 Cash in bank Ga-cto1Y
其他货币资金-外埠存款Other monetary assets - cash in other cities +I3O/=)
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?c+$9
其他货币资金-银行汇票 Other monetary assets - bank draft |:
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其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit l1KgPRmEP
其他货币资金-存出投资款 Other monetary assets - cash for investment CWocb=E
短期投资-股票投资 Investments - Short term - stocks 1U/RMN3`
短期投资-债券投资 Investments - Short term - bonds ?$T ^L"~
短期投资-基金投资 Investments - Short term - funds kkWv#,qwU
短期投资-其他投资 Investments - Short term - others Pq8oK'z-
短期投资跌价准备 Provision for short-term investment &0tW{-Hv"
长期股权投资-股票投资 Long term equity investment - stocks W`NF4 0)
长期股权投资-其他股权投资 Long term equity investment - others C*3St`2@9
长期债券投资-债券投资 Long term securities investemnt - bonds [0aC]XQZ
长期债券投资-其他债权投资 Long term securities investment - others EmR82^_:
长期投资减值准备 Provision for long-term investment y j#
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应收票据 Notes receivable 3ce$eZE
应收股利 Dividends receivable <U1T_fiBoc
应收利息 Interest receivable U$~6V%e
应收帐款 Trade debtors GBT|1c'i
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +ima$a0Zyt
预付帐款 Prepayment 3T0~k--
应收补贴款 Allowance receivable s
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其他应收款 Other debtors go
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0c`nk\vUy
其他流动资产 Other current assets 3Ovx)qKxd
物资采购 Purchase Bv!{V)$
原材料 Raw materials oBo*<6
包装物 Packing materials 8V 4
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低值易耗品 Low value consumbles /e|Lw4$@S
材料成本差异 Material cost difference )#cZ&
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自制半成品 Self-manufactured goods jC4>%!{m
库存商品 Finished goods x,.= VB
商品进销差价 Difference between purchase & sales of commodities d&raHF*
委托加工物资 Consigned processiong material -Dx3*Zh P
委托代销商品 Consignment-out X:$vP'B>
受托代销商品 Consignment-in @j_o CDS
分期收款发出商品 Goods on instalment sales !%ju.Xs8
存货跌价准备 Provision for obsolete stocks @uCi0P t
待摊费用 Prepaid expenses 1n[)({OQ
待处理流动资产损益 Unsettled G/L on current assets \X _}\_c,d
待处理固定资产损益 Unsettled G/L on fixed assets :PW"7|c!
委托贷款-本金 Consignment loan - principle c:u*-lYmK%
委托贷款-利息 Consignment loan - interest #
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委托贷款-减值准备 Consignment loan - provision `bfUP s
固定资产-房屋建筑物 Fixed assets - Buildings U4fv$g
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固定资产-机器设备 Fixed assets - Plant and machinery wT\BA'VQ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "nCK%w=
固定资产-运输设备 Fixed assets - Automobiles 'z
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累计折旧 Accumulated depreciation #UoFU{6tM
固定资产减值准备 Impairment of fixed assets |+W{c`KL
工程物资-专用材料 Project material - specific materials 3qf#NJN}
工程物资-专用设备 Project material - specific equipment gBv!E9~l
工程物资-预付大型设备款 Project material - prepaid for equipment N%}J:w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production F
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在建工程 Construction in progress 6qFzo1LO
在建工程减值准备 Impairment of construction in progress zGR,}v%%
固定资产清理 Disposal of fixed assets @jm +TW
无形资产-专利权 Intangible assets - patent 4KtD
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无形资产-非专利技术 Intangible assets - industrial property and know-how n=V|NrU
无形资产-商标权 Intangible assets - trademark rights F:T(-,
无形资产-土地使用权 Intangible assets - land use rights Rw{'
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无形资产-商誉 Intangible assets - goodwill [0y,K{8t
无形资产减值准备 Impairment of intangible assets Qe>_\-f
长期待摊费用 Deferred assets oo\^}jb
未确认融资费用 Unrecognized finance fees H'zAMGZa
其他长期资产 Other long term assets cB){b'WJ
递延税款借项 Deferred assets debits kC%H E
应付票据 Notes payable x-k-Pd
应付帐款 Trade creditors x\8g ICf
预收帐款 Adanvances from customers gfj_]
代销商品款 Consignment-in payables iL);bv W
其他应交款 Other payable to government m(U.BXo
其他应付款 Other creditors SoM,o]s#y
应付股利 Proposed dividends @9|
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待转资产价值 Donated assets ElUFne=
预计负债 Accrued liabilities kD )31P
应付短期债券 Short-term debentures payable iKE&yO3
其他流动负债 Other current liabilities 2PyuM=(Wt
预提费用 Accrued expenses @3KS
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应付工资 Payroll payable xOKJOl
应付福利费 Welfare payable iv_3R}IbX
短期借款-抵押借款 Bank loans - Short term - pledged 7FcZxu\
短期借款-信用借款 Bank loans - Short term - credit v)_c*+6u
短期借款-担保借款 Bank loans - Short term - guaranteed 81x/bx@L%
一年内到期长期借款 Long term loans due within one year IC'+{3.m8
一年内到期长期应付款 Long term payable due within one year 3WF]%P%
长期借款 Bank loans - Long term Zt!$"N.,
应付债券-债券面值 Bond payable - Par value =K} Pfh
应付债券-债券溢价 Bond payable - Excess y/Y}C.IWp)
应付债券-债券折价 Bond payable - Discount Nuot[1kS
应付债券-应计利息 Bond payable - Accrued interest ,]wQ]fpt
长期应付款 Long term payable 8|)!E`TKSV
专项应付款 Specific payable V'=;M[&