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 。 " "GeO%J8
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现金 Cash in hand -
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银行存款 Cash in bank PVGvj c
其他货币资金-外埠存款Other monetary assets - cash in other cities sx ;7
其他货币资金-银行本票 Other monetary assets - cashier‘s check #K8kz
其他货币资金-银行汇票 Other monetary assets - bank draft 1}A1P&2>
其他货币资金-信用卡 Other monetary assets - credit cards rkF]Q_'`t;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 01n5]^.p
其他货币资金-存出投资款 Other monetary assets - cash for investment .w/_Om4T*b
短期投资-股票投资 Investments - Short term - stocks /8\gT(@
短期投资-债券投资 Investments - Short term - bonds B'( /W@
短期投资-基金投资 Investments - Short term - funds -^m]Tb<u
短期投资-其他投资 Investments - Short term - others J2\%rb,
短期投资跌价准备 Provision for short-term investment (nWi9(}J
长期股权投资-股票投资 Long term equity investment - stocks xFU*,Y
长期股权投资-其他股权投资 Long term equity investment - others ,J|8P{ZO
长期债券投资-债券投资 Long term securities investemnt - bonds vf=b5s(7Q
长期债券投资-其他债权投资 Long term securities investment - others :wn9bCom?M
长期投资减值准备 Provision for long-term investment ;++CMTza]
应收票据 Notes receivable iXp*G52
应收股利 Dividends receivable wb@TYvDt
应收利息 Interest receivable f;<qGM.#|
应收帐款 Trade debtors 6Z:<?_p%7g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors KLpe!8tAe
预付帐款 Prepayment 39jnoT
应收补贴款 Allowance receivable :J|t! `
其他应收款 Other debtors o`hVI
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h|^RM*x
其他流动资产 Other current assets /&g5f4[|p
物资采购 Purchase o1x IGP<
原材料 Raw materials |{ E\ 2U
包装物 Packing materials $q_e~+SXT
低值易耗品 Low value consumbles cO9aT
材料成本差异 Material cost difference 0_d,sC?V
自制半成品 Self-manufactured goods KkVFY+/)
库存商品 Finished goods =Ri'Prx&
商品进销差价 Difference between purchase & sales of commodities V87?J w%2
委托加工物资 Consigned processiong material gxry?'
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委托代销商品 Consignment-out D^+#RR'#,
受托代销商品 Consignment-in tDF=Iqu)a
分期收款发出商品 Goods on instalment sales r|U'2+vn
存货跌价准备 Provision for obsolete stocks t2)S61Vr
待摊费用 Prepaid expenses F!FXZht$P
待处理流动资产损益 Unsettled G/L on current assets Z x9oj
待处理固定资产损益 Unsettled G/L on fixed assets 7,.Hj&'B
委托贷款-本金 Consignment loan - principle XUf]gQu3=
委托贷款-利息 Consignment loan - interest Ba=P
委托贷款-减值准备 Consignment loan - provision g<,kV(_7
固定资产-房屋建筑物 Fixed assets - Buildings YzT
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固定资产-机器设备 Fixed assets - Plant and machinery GfEg][f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ';g]!XsY)
固定资产-运输设备 Fixed assets - Automobiles 35}{dr
累计折旧 Accumulated depreciation ~*WSH&ip
固定资产减值准备 Impairment of fixed assets Qqt<
工程物资-专用材料 Project material - specific materials iOCx7j{BS
工程物资-专用设备 Project material - specific equipment ;J"b% ~Gn
工程物资-预付大型设备款 Project material - prepaid for equipment ?W l=F/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ep/kb-~-
在建工程 Construction in progress DOi\DJV!
在建工程减值准备 Impairment of construction in progress ]s3U +t?
固定资产清理 Disposal of fixed assets K OZHz`1!
无形资产-专利权 Intangible assets - patent Ne^md
无形资产-非专利技术 Intangible assets - industrial property and know-how +9S_H(
无形资产-商标权 Intangible assets - trademark rights $S~e"ca1
无形资产-土地使用权 Intangible assets - land use rights PCxv_Svf
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets %G~f>
长期待摊费用 Deferred assets Jh3(5d"MV
未确认融资费用 Unrecognized finance fees &.sfu$]
其他长期资产 Other long term assets giU6f!%
递延税款借项 Deferred assets debits TCW[;d
应付票据 Notes payable nl9G1Sm(E
应付帐款 Trade creditors L;a>J
预收帐款 Adanvances from customers KMsm2~P
代销商品款 Consignment-in payables Y b57Xu
其他应交款 Other payable to government XdKhT61 8G
其他应付款 Other creditors
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应付股利 Proposed dividends *,w9#?2x
待转资产价值 Donated assets /IDfGAE
预计负债 Accrued liabilities s`2Hf&%aZJ
应付短期债券 Short-term debentures payable <mE)&7C
其他流动负债 Other current liabilities zY@|KV"^r
预提费用 Accrued expenses sxq'uF(K
应付工资 Payroll payable Y<X,(\iEHP
应付福利费 Welfare payable }nrl2yp:%
短期借款-抵押借款 Bank loans - Short term - pledged 92}UP=RW!
短期借款-信用借款 Bank loans - Short term - credit 1-.UkdZ}
短期借款-担保借款 Bank loans - Short term - guaranteed ]=5nC
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一年内到期长期借款 Long term loans due within one year =Z
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一年内到期长期应付款 Long term payable due within one year !C&!Wj
长期借款 Bank loans - Long term mz\d>0F U.
应付债券-债券面值 Bond payable - Par value )*[3Imq/
应付债券-债券溢价 Bond payable - Excess @pueM+(L&
应付债券-债券折价 Bond payable - Discount k(>hboR5n
应付债券-应计利息 Bond payable - Accrued interest `@MY}/
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长期应付款 Long term payable 4%#C _pE9
专项应付款 Specific payable !MNo
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其他长期负债 Other long term liabilities 8$ dJh]\Y
应交税金-所得税 Tax payable - income tax IaDc hI
应交税金-增值税 Tax payable - VAT !"\UT&