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 。 b~p <
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现金 Cash in hand =
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银行存款 Cash in bank <f%9w]
其他货币资金-外埠存款Other monetary assets - cash in other cities 6r`g+Js/
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~*qGH
其他货币资金-银行汇票 Other monetary assets - bank draft @QofsWC
其他货币资金-信用卡 Other monetary assets - credit cards utXcfKdt
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >X]<s^
其他货币资金-存出投资款 Other monetary assets - cash for investment S;C3R5*:
短期投资-股票投资 Investments - Short term - stocks A@4Cfb@
短期投资-债券投资 Investments - Short term - bonds RDbA"e5
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短期投资-基金投资 Investments - Short term - funds dK-G%5)r
短期投资-其他投资 Investments - Short term - others W~qo
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短期投资跌价准备 Provision for short-term investment Hcpw[%(
长期股权投资-股票投资 Long term equity investment - stocks d$ /o\G
长期股权投资-其他股权投资 Long term equity investment - others K:0RP?L
长期债券投资-债券投资 Long term securities investemnt - bonds b({2|R
长期债券投资-其他债权投资 Long term securities investment - others C o M8
长期投资减值准备 Provision for long-term investment q:'(1y~
应收票据 Notes receivable ^s-3U
应收股利 Dividends receivable `u-}E9{
应收利息 Interest receivable X$a Mf&x
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7D,+1>5^Ne
预付帐款 Prepayment 6\`,blkX
应收补贴款 Allowance receivable cGDA0#r
其他应收款 Other debtors fAK
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e1#}/U
其他流动资产 Other current assets p81~Lk*Hz@
物资采购 Purchase W^x[maz
原材料 Raw materials >2rFURcD
包装物 Packing materials .'4
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低值易耗品 Low value consumbles P_;oSN|>
材料成本差异 Material cost difference FR&RIFy
自制半成品 Self-manufactured goods 3+Q6<MS
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库存商品 Finished goods ~
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商品进销差价 Difference between purchase & sales of commodities NO&OuiN
委托加工物资 Consigned processiong material #
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委托代销商品 Consignment-out /swTn1<Y
受托代销商品 Consignment-in ecb[m2z
分期收款发出商品 Goods on instalment sales V3-LVgM%
存货跌价准备 Provision for obsolete stocks j6\{j#q
待摊费用 Prepaid expenses qIk6S6
待处理流动资产损益 Unsettled G/L on current assets 6l=n&YO
待处理固定资产损益 Unsettled G/L on fixed assets R'{V&H^Z
委托贷款-本金 Consignment loan - principle dO=<3W
委托贷款-利息 Consignment loan - interest 6@d( <Z
委托贷款-减值准备 Consignment loan - provision hZpFI?lqc\
固定资产-房屋建筑物 Fixed assets - Buildings \+,jM6l}-
固定资产-机器设备 Fixed assets - Plant and machinery {>i'Pb0mG|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6V8"[0U
固定资产-运输设备 Fixed assets - Automobiles wxoBq{r;
累计折旧 Accumulated depreciation U{ Y)\hR-
固定资产减值准备 Impairment of fixed assets '
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工程物资-专用材料 Project material - specific materials f_
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工程物资-专用设备 Project material - specific equipment r1[0#5kJ;J
工程物资-预付大型设备款 Project material - prepaid for equipment 1.uyu
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i^n&K:6
在建工程 Construction in progress { d/k0H
在建工程减值准备 Impairment of construction in progress q3;HfZ
固定资产清理 Disposal of fixed assets "];19]x6q
无形资产-专利权 Intangible assets - patent hGpaHY>My
无形资产-非专利技术 Intangible assets - industrial property and know-how al5?w{us
无形资产-商标权 Intangible assets - trademark rights ";jhj:Xj
无形资产-土地使用权 Intangible assets - land use rights 8T%z{ A1T
无形资产-商誉 Intangible assets - goodwill q
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无形资产减值准备 Impairment of intangible assets 8\[6z0+;
长期待摊费用 Deferred assets k`N)-`O7
未确认融资费用 Unrecognized finance fees %9M_*]
其他长期资产 Other long term assets 5r.{vQ
递延税款借项 Deferred assets debits L:S[QwQu8
应付票据 Notes payable b&!X#3(KT
应付帐款 Trade creditors KQEn C`Nz
预收帐款 Adanvances from customers 5VISP4a
代销商品款 Consignment-in payables 5T,`j=\
其他应交款 Other payable to government #vIF]Y
其他应付款 Other creditors x1TB
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应付股利 Proposed dividends _G`kj{J
待转资产价值 Donated assets E")82I
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable $oh}!Smt
其他流动负债 Other current liabilities D].1X0^hp
预提费用 Accrued expenses Ix}:!L
应付工资 Payroll payable A_CK,S*\,&
应付福利费 Welfare payable kMK-
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短期借款-抵押借款 Bank loans - Short term - pledged p0[
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短期借款-信用借款 Bank loans - Short term - credit 5*~G7/hT
短期借款-担保借款 Bank loans - Short term - guaranteed L g-Sxz}P!
一年内到期长期借款 Long term loans due within one year }"A.[9 b
一年内到期长期应付款 Long term payable due within one year iEnDS@7
长期借款 Bank loans - Long term y_QK _R<