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 。 $9j\sZj&
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现金 Cash in hand E9YR *P4$
银行存款 Cash in bank C/\)-^
其他货币资金-外埠存款Other monetary assets - cash in other cities a9` E&Q}z
其他货币资金-银行本票 Other monetary assets - cashier‘s check c54oQ1Q&"
其他货币资金-银行汇票 Other monetary assets - bank draft nYLq%7}k
其他货币资金-信用卡 Other monetary assets - credit cards 8:|F'{<<b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vzd1:'^t
其他货币资金-存出投资款 Other monetary assets - cash for investment kR3g,P{L
短期投资-股票投资 Investments - Short term - stocks 00[Uk'Q*5
短期投资-债券投资 Investments - Short term - bonds k$j>_U? P
短期投资-基金投资 Investments - Short term - funds w =^QIr%
短期投资-其他投资 Investments - Short term - others M6[&od
短期投资跌价准备 Provision for short-term investment /Z94<}C6b
长期股权投资-股票投资 Long term equity investment - stocks MOKg[j
长期股权投资-其他股权投资 Long term equity investment - others cLEBcTx
长期债券投资-债券投资 Long term securities investemnt - bonds O=?WI
长期债券投资-其他债权投资 Long term securities investment - others #qtAFIm'
长期投资减值准备 Provision for long-term investment q~48lx
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应收票据 Notes receivable 4siNY4i"
应收股利 Dividends receivable '%vb&a!.6
应收利息 Interest receivable uckag/tv
应收帐款 Trade debtors PV<=wc^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ep>3%{V
预付帐款 Prepayment Zui2O-L?V
应收补贴款 Allowance receivable }_vE
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其他应收款 Other debtors ,`ST Va-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m-dyvW+
其他流动资产 Other current assets $e)d!m.
物资采购 Purchase =*
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原材料 Raw materials 4Z12Z@ A#7
包装物 Packing materials B"ZW.jMaI
低值易耗品 Low value consumbles GsA/pXx
材料成本差异 Material cost difference L<'3O),}
自制半成品 Self-manufactured goods }(4U7Ac
库存商品 Finished goods -,C">T%\
商品进销差价 Difference between purchase & sales of commodities 8D@H4O.
委托加工物资 Consigned processiong material rXPq'k'h#-
委托代销商品 Consignment-out o{f|==<t3#
受托代销商品 Consignment-in G1=GzAd$5
分期收款发出商品 Goods on instalment sales .$pW?C 3e
存货跌价准备 Provision for obsolete stocks =ZR9zL=h
待摊费用 Prepaid expenses # -e
待处理流动资产损益 Unsettled G/L on current assets ;[V_w/-u
待处理固定资产损益 Unsettled G/L on fixed assets $O9Nprf
委托贷款-本金 Consignment loan - principle kscZ
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委托贷款-利息 Consignment loan - interest <5
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委托贷款-减值准备 Consignment loan - provision Vf9PHHH|
固定资产-房屋建筑物 Fixed assets - Buildings {/#^v?,
固定资产-机器设备 Fixed assets - Plant and machinery kv{uf$X*ve
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >77N5>]e
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation 3z';Zwz &X
固定资产减值准备 Impairment of fixed assets |\;oFuCv##
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment rH
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工程物资-预付大型设备款 Project material - prepaid for equipment (C>FM8$J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q1}HsTnBH
在建工程 Construction in progress {|nm0vg`A
在建工程减值准备 Impairment of construction in progress mN
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固定资产清理 Disposal of fixed assets PLD6Ug
无形资产-专利权 Intangible assets - patent #-*7<wN
无形资产-非专利技术 Intangible assets - industrial property and know-how onL&lE
无形资产-商标权 Intangible assets - trademark rights Z]kk.@P
无形资产-土地使用权 Intangible assets - land use rights {\3k(NdEX
无形资产-商誉 Intangible assets - goodwill ^PA >t$
无形资产减值准备 Impairment of intangible assets ChO?Lm$y
长期待摊费用 Deferred assets ~b;l08 <
未确认融资费用 Unrecognized finance fees ^K*uP^B=
其他长期资产 Other long term assets Z^5j.d{e$
递延税款借项 Deferred assets debits ~'>RK
应付票据 Notes payable v'gP,UO-%D
应付帐款 Trade creditors +EK(r@eV
预收帐款 Adanvances from customers 9c9FC
代销商品款 Consignment-in payables 6$c,#%Jt*
其他应交款 Other payable to government db#QA#^S
其他应付款 Other creditors GG%X1c8K
应付股利 Proposed dividends U'(}emh}
待转资产价值 Donated assets Elth xj
预计负债 Accrued liabilities b Lag&c)
应付短期债券 Short-term debentures payable jR-DH]@y
其他流动负债 Other current liabilities l}od
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预提费用 Accrued expenses hd{Vz{;W
应付工资 Payroll payable 64xq@_+
应付福利费 Welfare payable 5y-8_)y8o
短期借款-抵押借款 Bank loans - Short term - pledged 5(e?,B }
短期借款-信用借款 Bank loans - Short term - credit #vh1QV!Ho
短期借款-担保借款 Bank loans - Short term - guaranteed &* GwA
一年内到期长期借款 Long term loans due within one year y
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一年内到期长期应付款 Long term payable due within one year hpp>+=
长期借款 Bank loans - Long term m| 8%%E}d
应付债券-债券面值 Bond payable - Par value *:
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