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 。 uP%VL}%0
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现金 Cash in hand VD7-;
银行存款 Cash in bank X!LiekU!D
其他货币资金-外埠存款Other monetary assets - cash in other cities 8tR6.09'
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8v2Wi.4T
其他货币资金-银行汇票 Other monetary assets - bank draft Cip|eM &l
其他货币资金-信用卡 Other monetary assets - credit cards :t!J
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit lqv}~MC
其他货币资金-存出投资款 Other monetary assets - cash for investment .eg'Z@
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短期投资-股票投资 Investments - Short term - stocks _g/d/{-{Q
短期投资-债券投资 Investments - Short term - bonds nVWU\$Ft
短期投资-基金投资 Investments - Short term - funds (^FMm1@T
短期投资-其他投资 Investments - Short term - others :FC)+OmJ
短期投资跌价准备 Provision for short-term investment >^`# %$+
长期股权投资-股票投资 Long term equity investment - stocks l![79eFp
长期股权投资-其他股权投资 Long term equity investment - others ^_Lnqk6
长期债券投资-债券投资 Long term securities investemnt - bonds USN'-Ah
长期债券投资-其他债权投资 Long term securities investment - others }NwmZw>_
长期投资减值准备 Provision for long-term investment [dP<A?s
应收票据 Notes receivable w9GY/]
应收股利 Dividends receivable d!: /n
应收利息 Interest receivable Lf^
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应收帐款 Trade debtors @HMH>;haE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors okRt^qe
预付帐款 Prepayment EeQ8Uxb7
应收补贴款 Allowance receivable aC1 xt(
其他应收款 Other debtors q1 q~%+Jy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors sq#C|v/
其他流动资产 Other current assets u c!6?+0h
物资采购 Purchase *8a[M{-X
原材料 Raw materials SGZYDxFC@
包装物 Packing materials k7*-v/*S
低值易耗品 Low value consumbles ^Ff fc@=
材料成本差异 Material cost difference (AZneK
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自制半成品 Self-manufactured goods ~l'[P=R+8
库存商品 Finished goods T<7}IH$6xE
商品进销差价 Difference between purchase & sales of commodities bt=D<YZk
委托加工物资 Consigned processiong material uv$5MwKU
委托代销商品 Consignment-out 9m>L\&\_e
受托代销商品 Consignment-in st "@kHQ3
分期收款发出商品 Goods on instalment sales XU}i<5
存货跌价准备 Provision for obsolete stocks '!Va9m*w7
待摊费用 Prepaid expenses Om:Gun\%
待处理流动资产损益 Unsettled G/L on current assets : ciwh
待处理固定资产损益 Unsettled G/L on fixed assets 8cY5:plK
委托贷款-本金 Consignment loan - principle 2ALYfZ|d
委托贷款-利息 Consignment loan - interest EMH-[EBx
委托贷款-减值准备 Consignment loan - provision ?UflK
固定资产-房屋建筑物 Fixed assets - Buildings ;MYK TE>m
固定资产-机器设备 Fixed assets - Plant and machinery md{1Jn"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %`G}/"
固定资产-运输设备 Fixed assets - Automobiles L67yL( d6a
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets fvTp9T\f3
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment @Kbj:S;m
工程物资-预付大型设备款 Project material - prepaid for equipment T` v
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production su\Lxv
在建工程 Construction in progress O[
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在建工程减值准备 Impairment of construction in progress T^|6{ S\
固定资产清理 Disposal of fixed assets js)E:+{A,
无形资产-专利权 Intangible assets - patent iN
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无形资产-非专利技术 Intangible assets - industrial property and know-how :WH0=Bieh
无形资产-商标权 Intangible assets - trademark rights <Vyl*a{%
无形资产-土地使用权 Intangible assets - land use rights vy5{Vm".4
无形资产-商誉 Intangible assets - goodwill w"Zws[pm]
无形资产减值准备 Impairment of intangible assets \@ZD.d#
长期待摊费用 Deferred assets :]\-
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未确认融资费用 Unrecognized finance fees +)(
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其他长期资产 Other long term assets 9J49s1
递延税款借项 Deferred assets debits J{uqbrJICr
应付票据 Notes payable K)`l >o1
应付帐款 Trade creditors )u!}`UJ
预收帐款 Adanvances from customers ) { "}bMf
代销商品款 Consignment-in payables 8.`5"9Vh
其他应交款 Other payable to government Jn0L_@
其他应付款 Other creditors i}:^<jDv?
应付股利 Proposed dividends 0[Zs8oRiI
待转资产价值 Donated assets LGRhCOP:
预计负债 Accrued liabilities k
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应付短期债券 Short-term debentures payable w~9Y=|YI7
其他流动负债 Other current liabilities Q;2kbVWY
预提费用 Accrued expenses viS7+E|O
应付工资 Payroll payable a!x?Apww
应付福利费 Welfare payable OOus*ooo2
短期借款-抵押借款 Bank loans - Short term - pledged pi*?fUg!W
短期借款-信用借款 Bank loans - Short term - credit >?X(,c
短期借款-担保借款 Bank loans - Short term - guaranteed Y#-pK)EeU
一年内到期长期借款 Long term loans due within one year Wc##
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一年内到期长期应付款 Long term payable due within one year .YS48 c
长期借款 Bank loans - Long term J]*?_>"#8
应付债券-债券面值 Bond payable - Par value $kQQdF
应付债券-债券溢价 Bond payable - Excess R/c-sV
应付债券-债券折价 Bond payable - Discount HFj@NRE6
应付债券-应计利息 Bond payable - Accrued interest g31\7\)Ir
长期应付款 Long term payable 3 _DJ
专项应付款 Specific payable
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其他长期负债 Other long term liabilities 7tT L,Nxe
应交税金-所得税 Tax payable - income tax lS`VJA6l.
应交税金-增值税 Tax payable - VAT s)~H_,
应交税金-营业税 Tax payable - business tax 0s%{m<
应交税金-消费税 Tax payable - consumable tax @JD!.3
应交税金-其他 Tax payable - others :?gk=JH:
递延税款贷项 Deferred taxation credit v.H@Ey2
股本 Share capital %i9*2{e#~
已归还投资 Investment returned &