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 。 A P><l@
O<l_2?S1
现金 Cash in hand l)`bm/k]V
银行存款 Cash in bank [gFpFz|b<
其他货币资金-外埠存款Other monetary assets - cash in other cities \I; lgz2
其他货币资金-银行本票 Other monetary assets - cashier‘s check <R>qOX8
其他货币资金-银行汇票 Other monetary assets - bank draft HF}%Ow
其他货币资金-信用卡 Other monetary assets - credit cards ?!1K@/!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit uiDK&@RS
其他货币资金-存出投资款 Other monetary assets - cash for investment pZz?c/h-
短期投资-股票投资 Investments - Short term - stocks v-2O{^n
短期投资-债券投资 Investments - Short term - bonds {E!ie{~
短期投资-基金投资 Investments - Short term - funds L%9DaK
短期投资-其他投资 Investments - Short term - others UOH2I+@V
短期投资跌价准备 Provision for short-term investment ! FbW7"yE
长期股权投资-股票投资 Long term equity investment - stocks jgbUZP4J>
长期股权投资-其他股权投资 Long term equity investment - others oEvXZ;F@.
长期债券投资-债券投资 Long term securities investemnt - bonds Epsc2TuH7
长期债券投资-其他债权投资 Long term securities investment - others ]N}80*Rl
长期投资减值准备 Provision for long-term investment .T?9-`I9
应收票据 Notes receivable .]g>.
应收股利 Dividends receivable @ae;&
应收利息 Interest receivable mR:G,XytxM
应收帐款 Trade debtors {tMpI\>S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +CtsD9PA
预付帐款 Prepayment {\
vj":
应收补贴款 Allowance receivable "P
`V|g
其他应收款 Other debtors lDd+.44V:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v.H00}[.
其他流动资产 Other current assets &yN@(P)
物资采购 Purchase c*$&MCh
原材料 Raw materials vBAds
包装物 Packing materials 9cu
d CF
低值易耗品 Low value consumbles 2[: *0 DV#
材料成本差异 Material cost difference o
%X@Bz
自制半成品 Self-manufactured goods 5xL%HX[S
库存商品 Finished goods x0B|CO
商品进销差价 Difference between purchase & sales of commodities 8xzEbRNJ)
委托加工物资 Consigned processiong material xT
NWT_d
委托代销商品 Consignment-out Z5[TmVU
受托代销商品 Consignment-in A$.woE@
分期收款发出商品 Goods on instalment sales i&\N_PUm[
存货跌价准备 Provision for obsolete stocks ^XEX" E
待摊费用 Prepaid expenses @1ZLr
待处理流动资产损益 Unsettled G/L on current assets R4v)}`x
待处理固定资产损益 Unsettled G/L on fixed assets ;|&Ak_I2G
委托贷款-本金 Consignment loan - principle c<)C3v
委托贷款-利息 Consignment loan - interest e8O[xM
委托贷款-减值准备 Consignment loan - provision HV ab14}E
固定资产-房屋建筑物 Fixed assets - Buildings #?L%M
固定资产-机器设备 Fixed assets - Plant and machinery o\u31,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -I4-K%%B`
固定资产-运输设备 Fixed assets - Automobiles FM:ax
{
累计折旧 Accumulated depreciation a}eM ny
固定资产减值准备 Impairment of fixed assets 9v&{;
%U
工程物资-专用材料 Project material - specific materials ~]8bTw@
工程物资-专用设备 Project material - specific equipment ]etLobV
工程物资-预付大型设备款 Project material - prepaid for equipment 10xo<@l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {FyGh
*/
在建工程 Construction in progress }XVz?6
在建工程减值准备 Impairment of construction in progress e.
9oB<Etp
固定资产清理 Disposal of fixed assets /~*U'.V
无形资产-专利权 Intangible assets - patent U WYLT-^x
无形资产-非专利技术 Intangible assets - industrial property and know-how BoJ@bOe#
无形资产-商标权 Intangible assets - trademark rights |Z}uN!Jm
无形资产-土地使用权 Intangible assets - land use rights
z17
无形资产-商誉 Intangible assets - goodwill OO5k_J
无形资产减值准备 Impairment of intangible assets jz(}P8
长期待摊费用 Deferred assets wQiRj
.
未确认融资费用 Unrecognized finance fees ml
e"!*
其他长期资产 Other long term assets 2^N
4(
递延税款借项 Deferred assets debits NFTEp0eP
应付票据 Notes payable 6'd=% V
应付帐款 Trade creditors Uv'.]#H<
预收帐款 Adanvances from customers J@'}lG
代销商品款 Consignment-in payables I;kKY
其他应交款 Other payable to government bAv>?Xqa
其他应付款 Other creditors NltEX14Af
应付股利 Proposed dividends $$+6=r}
待转资产价值 Donated assets tj@IrwC^e"
预计负债 Accrued liabilities |NFX"wv:c<
应付短期债券 Short-term debentures payable %IG cn48J
其他流动负债 Other current liabilities A`2l ;MW
预提费用 Accrued expenses Xao
0cb.R
应付工资 Payroll payable aLapb5VV
应付福利费 Welfare payable I8
Ai_^P
短期借款-抵押借款 Bank loans - Short term - pledged l?E7'OEF:
短期借款-信用借款 Bank loans - Short term - credit WF#eqU*&
短期借款-担保借款 Bank loans - Short term - guaranteed WMfu5x7e4
一年内到期长期借款 Long term loans due within one year }WXO[ +l
一年内到期长期应付款 Long term payable due within one year qXO@FW]
长期借款 Bank loans - Long term cd,)GF
应付债券-债券面值 Bond payable - Par value pcIJija:
应付债券-债券溢价 Bond payable - Excess @Q~Oc_z
应付债券-债券折价 Bond payable - Discount gE8p**LT+
应付债券-应计利息 Bond payable - Accrued interest <wV?B9j
长期应付款 Long term payable '
ms&ty*T
专项应付款 Specific payable apQ` l^
其他长期负债 Other long term liabilities b#cXn4<