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 。 |Ldvfd
x,cvAbwS
现金 Cash in hand R*FDg;t4
银行存款 Cash in bank bq8Wvlv04
其他货币资金-外埠存款Other monetary assets - cash in other cities hQ!59
其他货币资金-银行本票 Other monetary assets - cashier‘s check Ziub%C[oV
其他货币资金-银行汇票 Other monetary assets - bank draft zUNUH^Il
其他货币资金-信用卡 Other monetary assets - credit cards B"\9sl X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S0gxVd
(
其他货币资金-存出投资款 Other monetary assets - cash for investment !4FOX>|L@
短期投资-股票投资 Investments - Short term - stocks %l#X6jkt
短期投资-债券投资 Investments - Short term - bonds Q$ Dx
:
短期投资-基金投资 Investments - Short term - funds A%7f;&x!
短期投资-其他投资 Investments - Short term - others olA+B
短期投资跌价准备 Provision for short-term investment dFhyT.Y?
长期股权投资-股票投资 Long term equity investment - stocks R".$x{{
长期股权投资-其他股权投资 Long term equity investment - others ,!GoFu
长期债券投资-债券投资 Long term securities investemnt - bonds /Hq
长期债券投资-其他债权投资 Long term securities investment - others 6Z' K1
长期投资减值准备 Provision for long-term investment ZZHzC+O#^
应收票据 Notes receivable -:"KFc8A
应收股利 Dividends receivable GA/afc,V
应收利息 Interest receivable _dz ZS(7M6
应收帐款 Trade debtors 2eeFaFif
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *h=>*t?I2
预付帐款 Prepayment U<q`f-
应收补贴款 Allowance receivable /988K-5k
其他应收款 Other debtors J7-
vB",U
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *)`PY4zF
其他流动资产 Other current assets (=fLWK{8
物资采购 Purchase U6*[}Ww
原材料 Raw materials sLJ]N0t
包装物 Packing materials #"?pY5 ("
低值易耗品 Low value consumbles 5 r_Z3/%
材料成本差异 Material cost difference /':64#'
自制半成品 Self-manufactured goods ^);M}~
库存商品 Finished goods sQ^t8Y9
商品进销差价 Difference between purchase & sales of commodities V=th-o3[
委托加工物资 Consigned processiong material ?6nB=B)/
委托代销商品 Consignment-out ?daxb
受托代销商品 Consignment-in frDMFEXXP
分期收款发出商品 Goods on instalment sales .taP2^2Z
存货跌价准备 Provision for obsolete stocks ]jn1T^D'
待摊费用 Prepaid expenses ;Ss!OFK
待处理流动资产损益 Unsettled G/L on current assets #Ha"rr46p
待处理固定资产损益 Unsettled G/L on fixed assets jAue+tB
委托贷款-本金 Consignment loan - principle $F9w0kz:,*
委托贷款-利息 Consignment loan - interest ov H'_'
委托贷款-减值准备 Consignment loan - provision 3N+B|WrM
固定资产-房屋建筑物 Fixed assets - Buildings }$L1A
固定资产-机器设备 Fixed assets - Plant and machinery rPyjr(I"_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "\`Fu
固定资产-运输设备 Fixed assets - Automobiles }!> \Ja<\
累计折旧 Accumulated depreciation IDD`N{EA
固定资产减值准备 Impairment of fixed assets S5, u| H
工程物资-专用材料 Project material - specific materials ts@Z5Yw*!
工程物资-专用设备 Project material - specific equipment Tp{jR<
工程物资-预付大型设备款 Project material - prepaid for equipment DR3om;Uk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $'_Q@ZBq
在建工程 Construction in progress lo'#dpt<
在建工程减值准备 Impairment of construction in progress -64;P9:A>
固定资产清理 Disposal of fixed assets rw3tU0j
无形资产-专利权 Intangible assets - patent ~n) |
无形资产-非专利技术 Intangible assets - industrial property and know-how +HRtuRv0T
无形资产-商标权 Intangible assets - trademark rights XOQ0(e6
无形资产-土地使用权 Intangible assets - land use rights p{W
Am
ly
无形资产-商誉 Intangible assets - goodwill m9MYd
无形资产减值准备 Impairment of intangible assets 7-n HPDp'
长期待摊费用 Deferred assets cJ@fJ|
未确认融资费用 Unrecognized finance fees `Npo|.?=
其他长期资产 Other long term assets %mU$]^Tw(
递延税款借项 Deferred assets debits );}M"W8
应付票据 Notes payable -!qjBK,`X
应付帐款 Trade creditors Lb<IEy77\
预收帐款 Adanvances from customers T ,!CDm$=
代销商品款 Consignment-in payables ":qHDL3
其他应交款 Other payable to government }fkdv6mz
其他应付款 Other creditors ((#BU=0iK
应付股利 Proposed dividends Qbjm,>H/^
待转资产价值 Donated assets Z
:>3AJuS_
预计负债 Accrued liabilities Gf9sexn]l
应付短期债券 Short-term debentures payable }vOg9/[{
其他流动负债 Other current liabilities s5+;8u9K
预提费用 Accrued expenses 'jE/
Tre^
应付工资 Payroll payable bV2a2#kj
应付福利费 Welfare payable 0-{E% k
短期借款-抵押借款 Bank loans - Short term - pledged X"`[&