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 。 ? `+G0VT
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现金 Cash in hand \jCN ]A<
银行存款 Cash in bank }9*N EU)o
其他货币资金-外埠存款Other monetary assets - cash in other cities xO0}A1t
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其他货币资金-银行本票 Other monetary assets - cashier‘s check !M(3[(Ni
其他货币资金-银行汇票 Other monetary assets - bank draft -E+LA
其他货币资金-信用卡 Other monetary assets - credit cards mhv ;pM6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit =}OcMM`f
其他货币资金-存出投资款 Other monetary assets - cash for investment lDVw2J'p
短期投资-股票投资 Investments - Short term - stocks Gg# 1k TK
短期投资-债券投资 Investments - Short term - bonds O3En+m~3n)
短期投资-基金投资 Investments - Short term - funds xO
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短期投资-其他投资 Investments - Short term - others myqQqVW
短期投资跌价准备 Provision for short-term investment 6|B;C
长期股权投资-股票投资 Long term equity investment - stocks Rxl/)H[Lc"
长期股权投资-其他股权投资 Long term equity investment - others ,wB)hp
长期债券投资-债券投资 Long term securities investemnt - bonds |TQa=
长期债券投资-其他债权投资 Long term securities investment - others )F3>
长期投资减值准备 Provision for long-term investment W;^6=(&xn
应收票据 Notes receivable B
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应收股利 Dividends receivable [ n2)6B\/
应收利息 Interest receivable w1:%P36H
应收帐款 Trade debtors !D~\uW1b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Nc\jA=
预付帐款 Prepayment .-?Txkwb
应收补贴款 Allowance receivable <uXQT$@?
其他应收款 Other debtors Z,:}H6Mj9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ot;
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其他流动资产 Other current assets ~n{lu'SIX2
物资采购 Purchase m*rw?nLZ
原材料 Raw materials 39oI
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包装物 Packing materials VX,@Gp_' m
低值易耗品 Low value consumbles $LHF=tYS
材料成本差异 Material cost difference KF}_|~~T
自制半成品 Self-manufactured goods ,ek0)z.
库存商品 Finished goods o)
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商品进销差价 Difference between purchase & sales of commodities ZeE(gtM
委托加工物资 Consigned processiong material @q <d^]po
委托代销商品 Consignment-out G`R_kg9$
受托代销商品 Consignment-in iL;{]A'0
分期收款发出商品 Goods on instalment sales sUN9E4
存货跌价准备 Provision for obsolete stocks jU!ibs}R3
待摊费用 Prepaid expenses i/aj;t
待处理流动资产损益 Unsettled G/L on current assets Po7oo9d
待处理固定资产损益 Unsettled G/L on fixed assets H5/w!y@
委托贷款-本金 Consignment loan - principle %Zi}sm1t
委托贷款-利息 Consignment loan - interest >e^8fpgSo
委托贷款-减值准备 Consignment loan - provision ?a{>QyL
固定资产-房屋建筑物 Fixed assets - Buildings 6bd{3@
固定资产-机器设备 Fixed assets - Plant and machinery YE[{Y(5;q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P.'$L\
固定资产-运输设备 Fixed assets - Automobiles @i=_y+|d_
累计折旧 Accumulated depreciation ~09k I
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固定资产减值准备 Impairment of fixed assets o>MB8[r
工程物资-专用材料 Project material - specific materials I
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工程物资-专用设备 Project material - specific equipment l^;=0UR_
工程物资-预付大型设备款 Project material - prepaid for equipment >+F +"NAN
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =aCd,4B}
在建工程 Construction in progress Tk:%YS;=
在建工程减值准备 Impairment of construction in progress 1)!?,O\ey
固定资产清理 Disposal of fixed assets !DZ4C.
无形资产-专利权 Intangible assets - patent }-%:!*bLj
无形资产-非专利技术 Intangible assets - industrial property and know-how Azag*M?
无形资产-商标权 Intangible assets - trademark rights `(VVb@:o
无形资产-土地使用权 Intangible assets - land use rights L]3gHq
无形资产-商誉 Intangible assets - goodwill ?Suv.!wfLl
无形资产减值准备 Impairment of intangible assets ](SqLTB+?
长期待摊费用 Deferred assets :Nl.< 6+
未确认融资费用 Unrecognized finance fees ~vstuRRST
其他长期资产 Other long term assets <-N7Skkk!
递延税款借项 Deferred assets debits k?`Q\
应付票据 Notes payable jOU1F
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应付帐款 Trade creditors $##LSTA
预收帐款 Adanvances from customers uV\~2#o$_
代销商品款 Consignment-in payables >IEc4
其他应交款 Other payable to government '[Z.\
其他应付款 Other creditors K?H(jP2mpM
应付股利 Proposed dividends Qvm[2mb
待转资产价值 Donated assets R*>EbOuI
预计负债 Accrued liabilities }`D-]/T8.
应付短期债券 Short-term debentures payable fp'%lbk=
其他流动负债 Other current liabilities [J+]1hCZ|
预提费用 Accrued expenses qY|NA)E)Bp
应付工资 Payroll payable 1j\wvPLr
应付福利费 Welfare payable z:p9&mi