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 。 8>K2[cPD
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现金 Cash in hand F/w!4,'<?5
银行存款 Cash in bank fKAG+ t
其他货币资金-外埠存款Other monetary assets - cash in other cities v
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ';!02=-@
其他货币资金-银行汇票 Other monetary assets - bank draft '4qi^$|\
其他货币资金-信用卡 Other monetary assets - credit cards <%Re!y@OL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ye_)~,{,p
其他货币资金-存出投资款 Other monetary assets - cash for investment O<h`[1eUjS
短期投资-股票投资 Investments - Short term - stocks hzc2 c.gcF
短期投资-债券投资 Investments - Short term - bonds -pR1xsG
短期投资-基金投资 Investments - Short term - funds &sQtS
短期投资-其他投资 Investments - Short term - others e&u HU8k*
短期投资跌价准备 Provision for short-term investment 8f |
长期股权投资-股票投资 Long term equity investment - stocks 8a1G0HRQ
长期股权投资-其他股权投资 Long term equity investment - others ,Tyh._sa
长期债券投资-债券投资 Long term securities investemnt - bonds |&TRN1
长期债券投资-其他债权投资 Long term securities investment - others >c7fg^@
长期投资减值准备 Provision for long-term investment =`rESb[
应收票据 Notes receivable Aj4i}pT
应收股利 Dividends receivable @4b"0ne}h
应收利息 Interest receivable ( UV8M\
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors NPEs0|
预付帐款 Prepayment 7Q.?]k&
应收补贴款 Allowance receivable :U<`iJwY
其他应收款 Other debtors R28h%KN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q $s0zqV5
其他流动资产 Other current assets *, o)`
物资采购 Purchase ^r$P&}Z\b
原材料 Raw materials */RtN`dh
包装物 Packing materials OY6lt.t
低值易耗品 Low value consumbles TP oP%Yj"
材料成本差异 Material cost difference W!z=AL{
自制半成品 Self-manufactured goods l23
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库存商品 Finished goods qGgT<Rd~1
商品进销差价 Difference between purchase & sales of commodities r!etj3
委托加工物资 Consigned processiong material qMz0R\4
委托代销商品 Consignment-out 8fJ- XFK$:
受托代销商品 Consignment-in 1NT@}j~/
分期收款发出商品 Goods on instalment sales .t0Q>:}&b
存货跌价准备 Provision for obsolete stocks a3037~X
待摊费用 Prepaid expenses 1<
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待处理流动资产损益 Unsettled G/L on current assets }dE0WJcO
待处理固定资产损益 Unsettled G/L on fixed assets (6fh[eK86
委托贷款-本金 Consignment loan - principle dHzo_VV
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision j#0@%d
固定资产-房屋建筑物 Fixed assets - Buildings Ry0n_J:7
固定资产-机器设备 Fixed assets - Plant and machinery cyG3le& +G
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,`MU
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固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation Rg,pC.7;
固定资产减值准备 Impairment of fixed assets b4s.`%U
工程物资-专用材料 Project material - specific materials X552
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工程物资-专用设备 Project material - specific equipment L*1C2EL/q
工程物资-预付大型设备款 Project material - prepaid for equipment ~(%nnG6x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >ZuWsA0q
在建工程 Construction in progress <`b)56v:+
在建工程减值准备 Impairment of construction in progress SV}I+O_w
固定资产清理 Disposal of fixed assets M"#xjP.
无形资产-专利权 Intangible assets - patent %X
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无形资产-非专利技术 Intangible assets - industrial property and know-how *
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无形资产-商标权 Intangible assets - trademark rights '$PiyM|V
无形资产-土地使用权 Intangible assets - land use rights InMF$pw
无形资产-商誉 Intangible assets - goodwill R-"A*/A 2
无形资产减值准备 Impairment of intangible assets : }v&TQ
长期待摊费用 Deferred assets NI\jGR.
未确认融资费用 Unrecognized finance fees Uo<d]4p
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其他长期资产 Other long term assets pog*}@OS
递延税款借项 Deferred assets debits [GX5jD#
应付票据 Notes payable try'%0}>
应付帐款 Trade creditors V,fSn:8%M
预收帐款 Adanvances from customers =M)+O%`*6
代销商品款 Consignment-in payables [ K;3Qf)
其他应交款 Other payable to government ne4hR]:
其他应付款 Other creditors vZmM=hW ~
应付股利 Proposed dividends >Q#_<IcI
待转资产价值 Donated assets 3@*J=LGhKc
预计负债 Accrued liabilities &[}bHX/
应付短期债券 Short-term debentures payable |[;9$Vn
其他流动负债 Other current liabilities 1RZhy_$\.
预提费用 Accrued expenses 3G
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应付工资 Payroll payable 9H$#c_zrq
应付福利费 Welfare payable 8TZNvN4u
短期借款-抵押借款 Bank loans - Short term - pledged K 38e,O
短期借款-信用借款 Bank loans - Short term - credit (V)nHF*<>
短期借款-担保借款 Bank loans - Short term - guaranteed U@!e&QPn
一年内到期长期借款 Long term loans due within one year <T+)~&g$
一年内到期长期应付款 Long term payable due within one year %Iw6oG
长期借款 Bank loans - Long term L]3 V)`}
应付债券-债券面值 Bond payable - Par value |?hNl2m
应付债券-债券溢价 Bond payable - Excess $+!/=8R)
应付债券-债券折价 Bond payable - Discount x4Mq{MrWp
应付债券-应计利息 Bond payable - Accrued interest -uXf?sTV
长期应付款 Long term payable V6B`q;lA
专项应付款 Specific payable R$IxR=hMx
其他长期负债 Other long term liabilities @k>}h\w
应交税金-所得税 Tax payable - income tax Jw)Uk<