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 。 pmUf*u-
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现金 Cash in hand rrr_{d/
银行存款 Cash in bank SkMFJ?J/
其他货币资金-外埠存款Other monetary assets - cash in other cities ]
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 5VP0Xa ~
其他货币资金-银行汇票 Other monetary assets - bank draft R|}N"J _
其他货币资金-信用卡 Other monetary assets - credit cards Pw| h`[h
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6F!B*lr
其他货币资金-存出投资款 Other monetary assets - cash for investment m3BL
短期投资-股票投资 Investments - Short term - stocks y] c1x=
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短期投资-债券投资 Investments - Short term - bonds 4xEw2F
短期投资-基金投资 Investments - Short term - funds Gc"hU:m
短期投资-其他投资 Investments - Short term - others Q&N#q53
短期投资跌价准备 Provision for short-term investment 'prHXzi(h
长期股权投资-股票投资 Long term equity investment - stocks BGBHA"5fz
长期股权投资-其他股权投资 Long term equity investment - others w6Nnx5Ay
长期债券投资-债券投资 Long term securities investemnt - bonds c\2rKqFD8
长期债券投资-其他债权投资 Long term securities investment - others *
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长期投资减值准备 Provision for long-term investment bq9w@O
应收票据 Notes receivable m)} 01N4
应收股利 Dividends receivable 3r,~-6
应收利息 Interest receivable ;RJ
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应收帐款 Trade debtors Bp_R"DS7A
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^t5My[R
预付帐款 Prepayment uZtN,Un
应收补贴款 Allowance receivable Oo@o$\+v
其他应收款 Other debtors A
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y0sce
其他流动资产 Other current assets 5gtf`ebs/
物资采购 Purchase ?/"|tuQMW
原材料 Raw materials ?T2>juf]5~
包装物 Packing materials T"[]'|'
低值易耗品 Low value consumbles Cp(2]Eb
材料成本差异 Material cost difference #'q7 x
自制半成品 Self-manufactured goods }VZE
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库存商品 Finished goods A$3Rbn}"
商品进销差价 Difference between purchase & sales of commodities Cl`i|cF\
委托加工物资 Consigned processiong material ^APtV6g
委托代销商品 Consignment-out -1,0hmn=+
受托代销商品 Consignment-in 1f}(=Hv{
分期收款发出商品 Goods on instalment sales 3}<U'%sd
存货跌价准备 Provision for obsolete stocks X8Q'*
待摊费用 Prepaid expenses 3{$7tck,
待处理流动资产损益 Unsettled G/L on current assets +q}t%K5
待处理固定资产损益 Unsettled G/L on fixed assets nFNRiDx
委托贷款-本金 Consignment loan - principle <mE`<-$
委托贷款-利息 Consignment loan - interest ^"X.aks
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委托贷款-减值准备 Consignment loan - provision bu|.
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固定资产-房屋建筑物 Fixed assets - Buildings NC%hsg^0/
固定资产-机器设备 Fixed assets - Plant and machinery 'ZW(Hjrd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles ^
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累计折旧 Accumulated depreciation Ctz#9[|
固定资产减值准备 Impairment of fixed assets h<U?WtWT-p
工程物资-专用材料 Project material - specific materials &7
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工程物资-专用设备 Project material - specific equipment 3NtUB;!
工程物资-预付大型设备款 Project material - prepaid for equipment b$7]cE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production );h(D!D,
在建工程 Construction in progress Sp80xV_B
在建工程减值准备 Impairment of construction in progress Lj3o-@\*j
固定资产清理 Disposal of fixed assets p0bWzIH
无形资产-专利权 Intangible assets - patent `y3'v]
无形资产-非专利技术 Intangible assets - industrial property and know-how &2y4k"B&)
无形资产-商标权 Intangible assets - trademark rights .how@>:P+
无形资产-土地使用权 Intangible assets - land use rights %hsCB
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无形资产-商誉 Intangible assets - goodwill Ev5~= ]
无形资产减值准备 Impairment of intangible assets y|}~"^+T
长期待摊费用 Deferred assets n" Ie
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未确认融资费用 Unrecognized finance fees <bKtAf
其他长期资产 Other long term assets 25)9R^
递延税款借项 Deferred assets debits 8|i'~B
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应付票据 Notes payable . ,^WCyvq
应付帐款 Trade creditors sQa;l]O:NC
预收帐款 Adanvances from customers ?eIb7O
代销商品款 Consignment-in payables v.Ba
其他应交款 Other payable to government {*7MT}{(
其他应付款 Other creditors V:kRr cX
应付股利 Proposed dividends =0=#M(
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待转资产价值 Donated assets 1.cP3kl
预计负债 Accrued liabilities m}uOBR+
应付短期债券 Short-term debentures payable {h?pvH_>
其他流动负债 Other current liabilities z%YNZ^d
预提费用 Accrued expenses l(?B0
应付工资 Payroll payable :Z//
应付福利费 Welfare payable R+M =)Z
短期借款-抵押借款 Bank loans - Short term - pledged m1X7zU Cy
短期借款-信用借款 Bank loans - Short term - credit i)o;,~ee
短期借款-担保借款 Bank loans - Short term - guaranteed ST*h{:u&A
一年内到期长期借款 Long term loans due within one year =%X."i1A
一年内到期长期应付款 Long term payable due within one year }
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长期借款 Bank loans - Long term <