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 。 u+
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现金 Cash in hand "N\tR[P!
银行存款 Cash in bank | @Mx?(
其他货币资金-外埠存款Other monetary assets - cash in other cities UW?(-_8
其他货币资金-银行本票 Other monetary assets - cashier‘s check BA
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其他货币资金-银行汇票 Other monetary assets - bank draft ;I5u"MDHGI
其他货币资金-信用卡 Other monetary assets - credit cards ]g0h7q)79
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0qPbmLMK
其他货币资金-存出投资款 Other monetary assets - cash for investment 3gcDc~~=
短期投资-股票投资 Investments - Short term - stocks 0zCmU)ng
短期投资-债券投资 Investments - Short term - bonds Dno'-{-
短期投资-基金投资 Investments - Short term - funds u}:p@j}Zv
短期投资-其他投资 Investments - Short term - others TjswB#
短期投资跌价准备 Provision for short-term investment nR2pqaKc
长期股权投资-股票投资 Long term equity investment - stocks PAUepO_
长期股权投资-其他股权投资 Long term equity investment - others c<c"n'
长期债券投资-债券投资 Long term securities investemnt - bonds ;94e
长期债券投资-其他债权投资 Long term securities investment - others 3tZC&!x?
长期投资减值准备 Provision for long-term investment ^ rB7&96C,
应收票据 Notes receivable ff3HR+%M
应收股利 Dividends receivable MMYV8;c
应收利息 Interest receivable %JsCw8C6?
应收帐款 Trade debtors \j$q';9p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <PayP3E
预付帐款 Prepayment [|)Eyd[G
应收补贴款 Allowance receivable lNQ8$b
其他应收款 Other debtors K\2UwX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6_.K9;Gd
其他流动资产 Other current assets fZH";_"1
物资采购 Purchase {f9jK@%Gy
原材料 Raw materials hj_%'kk-A
包装物 Packing materials 4-wCk=I
低值易耗品 Low value consumbles r-,P
材料成本差异 Material cost difference <.HDv:
自制半成品 Self-manufactured goods ktu{I
库存商品 Finished goods n:#
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商品进销差价 Difference between purchase & sales of commodities \>%.ktG
委托加工物资 Consigned processiong material @0mR_\u\
委托代销商品 Consignment-out u*aFWl]=
受托代销商品 Consignment-in 9t1aR*b&@
分期收款发出商品 Goods on instalment sales "")I1iO
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存货跌价准备 Provision for obsolete stocks D_W,Jmet
待摊费用 Prepaid expenses 4 )U,A~!
待处理流动资产损益 Unsettled G/L on current assets l?AWG&
待处理固定资产损益 Unsettled G/L on fixed assets Cqy)+x_OQ,
委托贷款-本金 Consignment loan - principle }z$_=
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委托贷款-利息 Consignment loan - interest D@]*{WO
委托贷款-减值准备 Consignment loan - provision ^-24S#KE
固定资产-房屋建筑物 Fixed assets - Buildings wP <)
固定资产-机器设备 Fixed assets - Plant and machinery -b7q)%V
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *u|bmt
固定资产-运输设备 Fixed assets - Automobiles fF\s5f#:
累计折旧 Accumulated depreciation kp4(_T7R
固定资产减值准备 Impairment of fixed assets Ca?:x tt
工程物资-专用材料 Project material - specific materials *_aeK~du.
工程物资-专用设备 Project material - specific equipment xD#r5
工程物资-预付大型设备款 Project material - prepaid for equipment \+STl#3*q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h)MU^aP
在建工程 Construction in progress >H*?ktcW
在建工程减值准备 Impairment of construction in progress )225ee>
固定资产清理 Disposal of fixed assets J'%
无形资产-专利权 Intangible assets - patent Jp0*Y-*Y
无形资产-非专利技术 Intangible assets - industrial property and know-how ~`<(T)rs
无形资产-商标权 Intangible assets - trademark rights c5 ($*tTT
无形资产-土地使用权 Intangible assets - land use rights Rqk;!N
无形资产-商誉 Intangible assets - goodwill (eOzntp8
无形资产减值准备 Impairment of intangible assets 5c W2
长期待摊费用 Deferred assets :+G1=TuXw~
未确认融资费用 Unrecognized finance fees O7MFKAaD
其他长期资产 Other long term assets I`~ofq?r
递延税款借项 Deferred assets debits ^D{!!)O
应付票据 Notes payable D(m2^\O[
应付帐款 Trade creditors }qa8o
预收帐款 Adanvances from customers R`_RcHY:
代销商品款 Consignment-in payables 905%5\Y
其他应交款 Other payable to government _aR_[
其他应付款 Other creditors \UD:9g"
应付股利 Proposed dividends vp4l g1/
待转资产价值 Donated assets L*rND15
预计负债 Accrued liabilities ;Tn$c70
应付短期债券 Short-term debentures payable I1IuvH6
其他流动负债 Other current liabilities 3Pj 6(
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预提费用 Accrued expenses ~.FZF
应付工资 Payroll payable W[dK{?RB
应付福利费 Welfare payable TT'sO[N[
短期借款-抵押借款 Bank loans - Short term - pledged )YB@6TiD
短期借款-信用借款 Bank loans - Short term - credit jlf.~vt
短期借款-担保借款 Bank loans - Short term - guaranteed tqnvC
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一年内到期长期借款 Long term loans due within one year Nan@SuKY
一年内到期长期应付款 Long term payable due within one year #`1@4,iC
长期借款 Bank loans - Long term KKPQ[3g
应付债券-债券面值 Bond payable - Par value E% ?X-$a
应付债券-债券溢价 Bond payable - Excess DvBL#iC
应付债券-债券折价 Bond payable - Discount 'T8(md299
应付债券-应计利息 Bond payable - Accrued interest fG+/p 0sJ?
长期应付款 Long term payable lf<