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 。 E"pq ZP =
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现金 Cash in hand Le|Ho^h,Y
银行存款 Cash in bank `)1_^# k
其他货币资金-外埠存款Other monetary assets - cash in other cities H5^'J`0\
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;w}ZI<ou
其他货币资金-银行汇票 Other monetary assets - bank draft ,%v
其他货币资金-信用卡 Other monetary assets - credit cards "eZNci
其他货币资金-信用证保证金 Other monetary assets - L/C deposit BT`
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其他货币资金-存出投资款 Other monetary assets - cash for investment ]{.rx),
短期投资-股票投资 Investments - Short term - stocks ;IXDZ#;
短期投资-债券投资 Investments - Short term - bonds ;}=v|Dr&I.
短期投资-基金投资 Investments - Short term - funds )z2Tm4>iql
短期投资-其他投资 Investments - Short term - others $-jj%x\}
短期投资跌价准备 Provision for short-term investment My,ki:V?g6
长期股权投资-股票投资 Long term equity investment - stocks `fY~Lv{4d_
长期股权投资-其他股权投资 Long term equity investment - others ?`,Xb.NA$K
长期债券投资-债券投资 Long term securities investemnt - bonds fC&Egy
长期债券投资-其他债权投资 Long term securities investment - others FL/@e$AK
长期投资减值准备 Provision for long-term investment w[~$.FM/
应收票据 Notes receivable M-T&K%/lW
应收股利 Dividends receivable a}hpcr({?
应收利息 Interest receivable R`!x<J
应收帐款 Trade debtors &]16Hb~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -81usu&NH
预付帐款 Prepayment [@uL)*o_#
应收补贴款 Allowance receivable q 1Rk'k4+
其他应收款 Other debtors $*9h\W-)`Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Nt$/JBB[$
其他流动资产 Other current assets u"?cmg<.1
物资采购 Purchase
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原材料 Raw materials )0yY|E
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包装物 Packing materials |L%F`K>Z:
低值易耗品 Low value consumbles 7K
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材料成本差异 Material cost difference f|1y?w?I
自制半成品 Self-manufactured goods ZiSy&r:(
库存商品 Finished goods H}dsd=yO
商品进销差价 Difference between purchase & sales of commodities /V$[M
委托加工物资 Consigned processiong material fS w00F{T
委托代销商品 Consignment-out 0 #VH=p ga
受托代销商品 Consignment-in 5d*k[fZ
分期收款发出商品 Goods on instalment sales ~+q$TV
存货跌价准备 Provision for obsolete stocks Tsf
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待摊费用 Prepaid expenses UqsVqi
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待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets bJx{mq
委托贷款-本金 Consignment loan - principle M})2y+
委托贷款-利息 Consignment loan - interest &t5pJ`$(Cy
委托贷款-减值准备 Consignment loan - provision t(\d;ybyx
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery rgRh ySud
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Hhx<k{B@7
固定资产-运输设备 Fixed assets - Automobiles Y9'Bdm/
累计折旧 Accumulated depreciation z<m,Xj4w
固定资产减值准备 Impairment of fixed assets `Ft.Rwj2:m
工程物资-专用材料 Project material - specific materials lJ62[2=V
工程物资-专用设备 Project material - specific equipment 13'tsM&
工程物资-预付大型设备款 Project material - prepaid for equipment h
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s~Ni\SF
在建工程 Construction in progress @Vr?)_0
在建工程减值准备 Impairment of construction in progress p6A"_b^
固定资产清理 Disposal of fixed assets (9*=d_=
无形资产-专利权 Intangible assets - patent A%"mySW
无形资产-非专利技术 Intangible assets - industrial property and know-how z%hB=V!~91
无形资产-商标权 Intangible assets - trademark rights +s
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无形资产-土地使用权 Intangible assets - land use rights ]RML;]^
无形资产-商誉 Intangible assets - goodwill .o]vj
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无形资产减值准备 Impairment of intangible assets :eo2t>zF-<
长期待摊费用 Deferred assets VWI|`O.w
未确认融资费用 Unrecognized finance fees DCACj-f
其他长期资产 Other long term assets !BIq>pO%Ui
递延税款借项 Deferred assets debits (fUXJ$
应付票据 Notes payable lo,?mj%M
应付帐款 Trade creditors 51*o&:eim
预收帐款 Adanvances from customers 5$`i)}:s
代销商品款 Consignment-in payables |z<E%`u%
其他应交款 Other payable to government x&8HBF'
其他应付款 Other creditors '%. lY9D
应付股利 Proposed dividends )U6T]1
待转资产价值 Donated assets 9mEC|(m*WK
预计负债 Accrued liabilities `$JPF Z
应付短期债券 Short-term debentures payable pa~
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其他流动负债 Other current liabilities 1Yo9Wf;vP
预提费用 Accrued expenses 1,p7Sl^h
应付工资 Payroll payable
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应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged ^.
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