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 。 26zif
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现金 Cash in hand )('{q}JxV
银行存款 Cash in bank 3!*`hQ;s
其他货币资金-外埠存款Other monetary assets - cash in other cities h9c7P@29
其他货币资金-银行本票 Other monetary assets - cashier‘s check e6gj'GmY
其他货币资金-银行汇票 Other monetary assets - bank draft c7?|Tipc
其他货币资金-信用卡 Other monetary assets - credit cards H lFVc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Um/ g&k
其他货币资金-存出投资款 Other monetary assets - cash for investment 9<!??'@f
短期投资-股票投资 Investments - Short term - stocks z} VCiS0
短期投资-债券投资 Investments - Short term - bonds J{EK}'
短期投资-基金投资 Investments - Short term - funds tUfze9m
短期投资-其他投资 Investments - Short term - others I.6#>=
短期投资跌价准备 Provision for short-term investment V^9%+L+E5
长期股权投资-股票投资 Long term equity investment - stocks =>TXo@rVN
长期股权投资-其他股权投资 Long term equity investment - others N9F
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长期债券投资-债券投资 Long term securities investemnt - bonds W89J]#v
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长期债券投资-其他债权投资 Long term securities investment - others b;mpZ|T.
长期投资减值准备 Provision for long-term investment NlG!_D"(y
应收票据 Notes receivable #eI`l`}
应收股利 Dividends receivable T5-'|+
应收利息 Interest receivable jI}{0LW&F&
应收帐款 Trade debtors giddM2
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ).C>>1ZC
预付帐款 Prepayment 7x
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应收补贴款 Allowance receivable =PBJ+"DQs
其他应收款 Other debtors ?
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .|kp`-F51
其他流动资产 Other current assets Ce3
物资采购 Purchase }<P%W~
原材料 Raw materials s.}:!fBk
包装物 Packing materials 37,)/8]lG
低值易耗品 Low value consumbles M^A;tPw
材料成本差异 Material cost difference N
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自制半成品 Self-manufactured goods <_Po/a!c3
库存商品 Finished goods U./1OZ&
商品进销差价 Difference between purchase & sales of commodities q/tC/V%@(
委托加工物资 Consigned processiong material V:4($
委托代销商品 Consignment-out ~hA;ji|I
受托代销商品 Consignment-in oU~ e|
分期收款发出商品 Goods on instalment sales PmE2T\{s!
存货跌价准备 Provision for obsolete stocks P\|i<Ds_M
待摊费用 Prepaid expenses laFF/g;sRC
待处理流动资产损益 Unsettled G/L on current assets QW%BKF!
待处理固定资产损益 Unsettled G/L on fixed assets 3PZwz^oRh9
委托贷款-本金 Consignment loan - principle <~qhy{hRn
委托贷款-利息 Consignment loan - interest y {1p
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委托贷款-减值准备 Consignment loan - provision G9\@&=
固定资产-房屋建筑物 Fixed assets - Buildings 2KmPZ&r
固定资产-机器设备 Fixed assets - Plant and machinery .hXdXY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Os7 3u#!'
固定资产-运输设备 Fixed assets - Automobiles rU1{a" {
累计折旧 Accumulated depreciation ]+0I8eerd
固定资产减值准备 Impairment of fixed assets )%5T*}j
工程物资-专用材料 Project material - specific materials [R[Suf
工程物资-专用设备 Project material - specific equipment AJH-V
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工程物资-预付大型设备款 Project material - prepaid for equipment B\!.o=<h
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }h)[>I(
在建工程 Construction in progress ]hkway
在建工程减值准备 Impairment of construction in progress 76*5/J-
固定资产清理 Disposal of fixed assets PizPsJ|&
无形资产-专利权 Intangible assets - patent lF LiW
无形资产-非专利技术 Intangible assets - industrial property and know-how s*j0uAq)up
无形资产-商标权 Intangible assets - trademark rights m)9qO7P
无形资产-土地使用权 Intangible assets - land use rights !23#Bz7
无形资产-商誉 Intangible assets - goodwill )TcW.d6
无形资产减值准备 Impairment of intangible assets &ExYul
长期待摊费用 Deferred assets Z-+p+34ytq
未确认融资费用 Unrecognized finance fees ztS'Dp}q<
其他长期资产 Other long term assets d<v>C-nk%
递延税款借项 Deferred assets debits f)+fdc
应付票据 Notes payable D ~Y3\KP
应付帐款 Trade creditors ~m56t5+uw
预收帐款 Adanvances from customers C[O \aW
代销商品款 Consignment-in payables _,4f
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其他应交款 Other payable to government Et+N4w
其他应付款 Other creditors Ci
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应付股利 Proposed dividends pJ#R :#P
待转资产价值 Donated assets ,2%> e"%
预计负债 Accrued liabilities uNYHEs6%T$
应付短期债券 Short-term debentures payable ^\<1Y''
其他流动负债 Other current liabilities ewtoAru
预提费用 Accrued expenses hQfxz,X
应付工资 Payroll payable vx_v/pD
应付福利费 Welfare payable )L
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短期借款-抵押借款 Bank loans - Short term - pledged xCV3HnZ
短期借款-信用借款 Bank loans - Short term - credit LPk85E
短期借款-担保借款 Bank loans - Short term - guaranteed 3RP}lb
一年内到期长期借款 Long term loans due within one year n'JwT!
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一年内到期长期应付款 Long term payable due within one year |f~p3KCfV
长期借款 Bank loans - Long term bgm$<