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 。 p[YWSjf
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现金 Cash in hand 'TEyP56
银行存款 Cash in bank ' yNPhI
其他货币资金-外埠存款Other monetary assets - cash in other cities 7b.U!Ju
其他货币资金-银行本票 Other monetary assets - cashier‘s check >.Q0Tx!P
其他货币资金-银行汇票 Other monetary assets - bank draft `I>], J/
其他货币资金-信用卡 Other monetary assets - credit cards !b%,'f y)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $T*KaX\{B
其他货币资金-存出投资款 Other monetary assets - cash for investment y<r44a_!
短期投资-股票投资 Investments - Short term - stocks q[boWW
短期投资-债券投资 Investments - Short term - bonds e<'U8|}hc{
短期投资-基金投资 Investments - Short term - funds silp<13HN
短期投资-其他投资 Investments - Short term - others '?R =P
短期投资跌价准备 Provision for short-term investment |'@[N,
长期股权投资-股票投资 Long term equity investment - stocks eH=c|m]!P
长期股权投资-其他股权投资 Long term equity investment - others S 1ibw \'
长期债券投资-债券投资 Long term securities investemnt - bonds &5/JfNe3
长期债券投资-其他债权投资 Long term securities investment - others =[(%n94
长期投资减值准备 Provision for long-term investment 7Jc<.Z"/Gd
应收票据 Notes receivable ~}%&p&
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应收股利 Dividends receivable J_/05(48
应收利息 Interest receivable <W|1<=z(
应收帐款 Trade debtors {Vl"m2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )GCLK<,swu
预付帐款 Prepayment vUfO4yfdg
应收补贴款 Allowance receivable _U=S]2QW
其他应收款 Other debtors 8AX3C s_G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0sabh
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其他流动资产 Other current assets (lWKy9eTy`
物资采购 Purchase mE_iS?1
原材料 Raw materials L3>4t: 8
包装物 Packing materials HtS#
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低值易耗品 Low value consumbles .6I%64m
材料成本差异 Material cost difference I,z"_[^G
自制半成品 Self-manufactured goods +ks$UvtY
库存商品 Finished goods :9O|l)N)W=
商品进销差价 Difference between purchase & sales of commodities jM;d>Gymx
委托加工物资 Consigned processiong material C0f[eA
委托代销商品 Consignment-out (aBP|rxg
受托代销商品 Consignment-in X{|k<^:
分期收款发出商品 Goods on instalment sales t.u{.P\Md\
存货跌价准备 Provision for obsolete stocks 9Iy[E,j
待摊费用 Prepaid expenses QJ6f
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待处理流动资产损益 Unsettled G/L on current assets L;kyAX@^
待处理固定资产损益 Unsettled G/L on fixed assets 7~ILRj5Nq
委托贷款-本金 Consignment loan - principle UFJEs[?+Te
委托贷款-利息 Consignment loan - interest 2voNgY
委托贷款-减值准备 Consignment loan - provision OHQ3+WJ
固定资产-房屋建筑物 Fixed assets - Buildings F}\[eFf[
固定资产-机器设备 Fixed assets - Plant and machinery a#>t+.dd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~ 6TfW~V
固定资产-运输设备 Fixed assets - Automobiles .Pqj6Ko9
累计折旧 Accumulated depreciation WJP`0f3
固定资产减值准备 Impairment of fixed assets Q&tFv;1w6
工程物资-专用材料 Project material - specific materials N n:m+ZDo^
工程物资-专用设备 Project material - specific equipment Pm'.,?"
工程物资-预付大型设备款 Project material - prepaid for equipment L'zdsa}Et
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ynv 9v\n|
在建工程 Construction in progress Pau&4h0
在建工程减值准备 Impairment of construction in progress $Ykp8u,(
固定资产清理 Disposal of fixed assets D
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无形资产-专利权 Intangible assets - patent aa'
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无形资产-非专利技术 Intangible assets - industrial property and know-how C: TuC5Sr
无形资产-商标权 Intangible assets - trademark rights c'm-XL_La
无形资产-土地使用权 Intangible assets - land use rights ,(5dQ` hA0
无形资产-商誉 Intangible assets - goodwill M<hs_8_*
无形资产减值准备 Impairment of intangible assets _r^G%Mvy|
长期待摊费用 Deferred assets f^>lObvd
未确认融资费用 Unrecognized finance fees w2RESpi
其他长期资产 Other long term assets #m[w=Pu}
递延税款借项 Deferred assets debits ?`BED6$`G9
应付票据 Notes payable 3w6J V+?
应付帐款 Trade creditors '8((;N|I^
预收帐款 Adanvances from customers 8*Nt&`@
代销商品款 Consignment-in payables QvT-&|
其他应交款 Other payable to government 6='_+{
其他应付款 Other creditors 7m@^=w
应付股利 Proposed dividends Uz m[e%/`
待转资产价值 Donated assets p'9
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预计负债 Accrued liabilities *RqO3=
应付短期债券 Short-term debentures payable -;DE&~p
其他流动负债 Other current liabilities dk,
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预提费用 Accrued expenses Iu)(Huv
应付工资 Payroll payable WhVmycdv
应付福利费 Welfare payable \?Oly171
短期借款-抵押借款 Bank loans - Short term - pledged 4jZi62
短期借款-信用借款 Bank loans - Short term - credit J.+?*hcw
短期借款-担保借款 Bank loans - Short term - guaranteed :[ZC-hc\
一年内到期长期借款 Long term loans due within one year 3K;b~xg`nw
一年内到期长期应付款 Long term payable due within one year *j|Tm7C
长期借款 Bank loans - Long term 2+G:04eS,e
应付债券-债券面值 Bond payable - Par value R'a5,zEo/
应付债券-债券溢价 Bond payable - Excess {D_4~heF
应付债券-债券折价 Bond payable - Discount MjF.>4
应付债券-应计利息 Bond payable - Accrued interest C">=2OO
长期应付款 Long term payable I!
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专项应付款 Specific payable y^+[eT&