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 。 v@fy*T\3
(b1e!gJpy
现金 Cash in hand SoFl]^l
银行存款 Cash in bank m*lcIa
其他货币资金-外埠存款Other monetary assets - cash in other cities )g^O'e=m
其他货币资金-银行本票 Other monetary assets - cashier‘s check HqyAo]{GN
其他货币资金-银行汇票 Other monetary assets - bank draft >I;.q|T
其他货币资金-信用卡 Other monetary assets - credit cards aM_O0Rn==
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9@nd>B
其他货币资金-存出投资款 Other monetary assets - cash for investment ZP0D)@8
短期投资-股票投资 Investments - Short term - stocks YPKB4p#
短期投资-债券投资 Investments - Short term - bonds rzvKvGd#N
短期投资-基金投资 Investments - Short term - funds P
*ZMbAf.
短期投资-其他投资 Investments - Short term - others Z(LTHAbBk|
短期投资跌价准备 Provision for short-term investment \0e`sOS`L
长期股权投资-股票投资 Long term equity investment - stocks I%<pS,p
长期股权投资-其他股权投资 Long term equity investment - others
X]W(
长期债券投资-债券投资 Long term securities investemnt - bonds 7e#|Iq:o
长期债券投资-其他债权投资 Long term securities investment - others }Q6o#oZ
长期投资减值准备 Provision for long-term investment : Hu{MN\
应收票据 Notes receivable *dC&*6Rx
应收股利 Dividends receivable CHCT
e
应收利息 Interest receivable R`Hy0;X
应收帐款 Trade debtors lPtML<a
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Wn?),=WQ{
预付帐款 Prepayment 0x^lHBYc
应收补贴款 Allowance receivable E},zB*5TH
其他应收款 Other debtors <qI!Dj{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H%}/O;C
其他流动资产 Other current assets `9T5Dem|#
物资采购 Purchase PY+4OZ$
原材料 Raw materials e3[Q6d&|
包装物 Packing materials i;juwc^n}
低值易耗品 Low value consumbles )$d~
HA@B
材料成本差异 Material cost difference @a
7U0$,O#
自制半成品 Self-manufactured goods &zP>pQr`#
库存商品 Finished goods .t&G^i'n
商品进销差价 Difference between purchase & sales of commodities OpK_?XG
委托加工物资 Consigned processiong material :s-9@Yl|
委托代销商品 Consignment-out V"} Jsr
受托代销商品 Consignment-in &$l#0?Kc^
分期收款发出商品 Goods on instalment sales F'B0\v=
存货跌价准备 Provision for obsolete stocks 9}4~3_gv;M
待摊费用 Prepaid expenses ~zWLqnS}
待处理流动资产损益 Unsettled G/L on current assets >Ml5QO$*.q
待处理固定资产损益 Unsettled G/L on fixed assets M0KU}h
委托贷款-本金 Consignment loan - principle # nAq~@X
委托贷款-利息 Consignment loan - interest #ZP;] W
委托贷款-减值准备 Consignment loan - provision D`KaIqLz
固定资产-房屋建筑物 Fixed assets - Buildings Ea-U+7JC
固定资产-机器设备 Fixed assets - Plant and machinery aEV
y20wd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (qz)3Fa
固定资产-运输设备 Fixed assets - Automobiles VC%.u.< F
累计折旧 Accumulated depreciation q1ZZ T"'
固定资产减值准备 Impairment of fixed assets lJT"aXt'M
工程物资-专用材料 Project material - specific materials OEC/'QOae
工程物资-专用设备 Project material - specific equipment
-@-cG\{
工程物资-预付大型设备款 Project material - prepaid for equipment dy;Ue5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \aQBzEX
在建工程 Construction in progress =9GL;z:R+
在建工程减值准备 Impairment of construction in progress a0Cf.[L
固定资产清理 Disposal of fixed assets SJ;u,XyWn
无形资产-专利权 Intangible assets - patent a -,!K
无形资产-非专利技术 Intangible assets - industrial property and know-how B5aFt ;Vj
无形资产-商标权 Intangible assets - trademark rights ' D+h_*H
无形资产-土地使用权 Intangible assets - land use rights $ckX H,l_
无形资产-商誉 Intangible assets - goodwill f*7/O |Gp
无形资产减值准备 Impairment of intangible assets xxgS!J
长期待摊费用 Deferred assets /pZLt)=P
未确认融资费用 Unrecognized finance fees 0~Ot
其他长期资产 Other long term assets a;D{P`%n
递延税款借项 Deferred assets debits R4u=.
应付票据 Notes payable }kdYR#{s
应付帐款 Trade creditors IL?3>$,
预收帐款 Adanvances from customers R3<>]/1p|P
代销商品款 Consignment-in payables ~T9%%W[
其他应交款 Other payable to government Gvw4ot/
其他应付款 Other creditors deHhl(U;
应付股利 Proposed dividends k5]s~*,0
待转资产价值 Donated assets N\1!)b
预计负债 Accrued liabilities P
Ig)h-w?
应付短期债券 Short-term debentures payable >nkd U
其他流动负债 Other current liabilities ge9j:S{
预提费用 Accrued expenses >XjSVRO
应付工资 Payroll payable $&