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 。 gYA|JFi
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现金 Cash in hand |Up+Kc:z/n
银行存款 Cash in bank FAfk;<#'n+
其他货币资金-外埠存款Other monetary assets - cash in other cities KiT>W~
其他货币资金-银行本票 Other monetary assets - cashier‘s check hF s:9
其他货币资金-银行汇票 Other monetary assets - bank draft NKvBNf|D
其他货币资金-信用卡 Other monetary assets - credit cards =${]j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \{t#V
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其他货币资金-存出投资款 Other monetary assets - cash for investment %I9{)'+@x
短期投资-股票投资 Investments - Short term - stocks l)[\TD
短期投资-债券投资 Investments - Short term - bonds jGl8y!aM
短期投资-基金投资 Investments - Short term - funds ^ llZf$`
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment 8i!AJF9IQ}
长期股权投资-股票投资 Long term equity investment - stocks :tp2@*]9Z
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds j2c -01}
长期债券投资-其他债权投资 Long term securities investment - others K 4QJDC8
长期投资减值准备 Provision for long-term investment rdhK&5x*
应收票据 Notes receivable QG*=N {%5
应收股利 Dividends receivable (MY#;v\AYE
应收利息 Interest receivable y >r7(qg
应收帐款 Trade debtors K*&M:u6E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7Ab&C&3
预付帐款 Prepayment ']Gqa$(YC
应收补贴款 Allowance receivable |iKk'Rta4
其他应收款 Other debtors /:3:Ky3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7yD=~l\Bbs
其他流动资产 Other current assets +~?ze,Di
物资采购 Purchase f uQbDb&
原材料 Raw materials 3('=+d[}Vw
包装物 Packing materials <cNXe4(
低值易耗品 Low value consumbles {e\Pd!D?|
材料成本差异 Material cost difference gKeqf-UWKJ
自制半成品 Self-manufactured goods ( NWT/yBx
库存商品 Finished goods LSQWveZz
商品进销差价 Difference between purchase & sales of commodities bO 2>ced
委托加工物资 Consigned processiong material 1j0OV9 -|
委托代销商品 Consignment-out S-}
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受托代销商品 Consignment-in 3I&=1o
分期收款发出商品 Goods on instalment sales 6E/>]3~!
存货跌价准备 Provision for obsolete stocks d9>*a$x;/
待摊费用 Prepaid expenses o(w!x!["
待处理流动资产损益 Unsettled G/L on current assets 3:@2gp!tq
待处理固定资产损益 Unsettled G/L on fixed assets $3<,"&;Ecs
委托贷款-本金 Consignment loan - principle ("Z;)s4q
委托贷款-利息 Consignment loan - interest |x@)%QeC
委托贷款-减值准备 Consignment loan - provision Gdmh#pv
固定资产-房屋建筑物 Fixed assets - Buildings '?=SnjMX
固定资产-机器设备 Fixed assets - Plant and machinery <_$]!Z6UR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QEKSbxL\W
固定资产-运输设备 Fixed assets - Automobiles d0Xb?-
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累计折旧 Accumulated depreciation tvXoF;Yq
固定资产减值准备 Impairment of fixed assets nwswy]e8/
工程物资-专用材料 Project material - specific materials }P(RGKQZ"
工程物资-专用设备 Project material - specific equipment b&[9m\AX`
工程物资-预付大型设备款 Project material - prepaid for equipment ~\kJir
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production DX GClH
在建工程 Construction in progress M4
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在建工程减值准备 Impairment of construction in progress 9qN4f8R
固定资产清理 Disposal of fixed assets A<P3X/i
无形资产-专利权 Intangible assets - patent `Fa49B|`D
无形资产-非专利技术 Intangible assets - industrial property and know-how nfpkWyI u{
无形资产-商标权 Intangible assets - trademark rights w}No ^.I*4
无形资产-土地使用权 Intangible assets - land use rights xxkUu6x#
无形资产-商誉 Intangible assets - goodwill !+T\}1f7d
无形资产减值准备 Impairment of intangible assets x{{QS$6v
长期待摊费用 Deferred assets y6NOHPp@
未确认融资费用 Unrecognized finance fees BC*vG=a
其他长期资产 Other long term assets DTmv2X
递延税款借项 Deferred assets debits rE0?R(_
应付票据 Notes payable (Cjnf
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应付帐款 Trade creditors ]@X5'r"
预收帐款 Adanvances from customers sq TBlP
代销商品款 Consignment-in payables Vcn04j#Q
其他应交款 Other payable to government u>c\J|K_V
其他应付款 Other creditors ~f=~tN)hZ
应付股利 Proposed dividends zvjVM"=G
待转资产价值 Donated assets %x@
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预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable I@Zd<