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 。 c)fp;^
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现金 Cash in hand Wy )g449
银行存款 Cash in bank }"k(kH
其他货币资金-外埠存款Other monetary assets - cash in other cities 0lN8#k>H
其他货币资金-银行本票 Other monetary assets - cashier‘s check xhS/X3<th
其他货币资金-银行汇票 Other monetary assets - bank draft aC 0Jfo
其他货币资金-信用卡 Other monetary assets - credit cards 2MeavTr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [
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其他货币资金-存出投资款 Other monetary assets - cash for investment %n,bPa>T
短期投资-股票投资 Investments - Short term - stocks nQmYeM
短期投资-债券投资 Investments - Short term - bonds !S{<Xc'wv
短期投资-基金投资 Investments - Short term - funds ]zY'w,?D\F
短期投资-其他投资 Investments - Short term - others @'4D9A
短期投资跌价准备 Provision for short-term investment 3s`3}DKK
长期股权投资-股票投资 Long term equity investment - stocks B(dL`]@Xm
长期股权投资-其他股权投资 Long term equity investment - others FR"^?z?}p
长期债券投资-债券投资 Long term securities investemnt - bonds +,>bpp1
长期债券投资-其他债权投资 Long term securities investment - others l/NK.Jr
长期投资减值准备 Provision for long-term investment :h~!#;w_
应收票据 Notes receivable vn0*KIrX
应收股利 Dividends receivable KL`>mJo$
应收利息 Interest receivable J)NpG9iN
应收帐款 Trade debtors Vrh],xK7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [G/X
预付帐款 Prepayment AFED YRX
应收补贴款 Allowance receivable Gzt5efygKt
其他应收款 Other debtors ~T9[\nU\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors --sb ;QG
其他流动资产 Other current assets fh<G&E8
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物资采购 Purchase &0`7_g7G
原材料 Raw materials i[#Tn52D
包装物 Packing materials )v0vdAh'b
低值易耗品 Low value consumbles `_`,XkpzCJ
材料成本差异 Material cost difference ;Vt
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自制半成品 Self-manufactured goods lh5d6VUA
库存商品 Finished goods zY-m]7Yf
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material !D z:6r
委托代销商品 Consignment-out %';n9M
受托代销商品 Consignment-in uH]^/'8vBd
分期收款发出商品 Goods on instalment sales YpuA,r;"
存货跌价准备 Provision for obsolete stocks xvgIYc{
待摊费用 Prepaid expenses eNXpRvY
待处理流动资产损益 Unsettled G/L on current assets A^g81s.5
待处理固定资产损益 Unsettled G/L on fixed assets ;T/' CD
委托贷款-本金 Consignment loan - principle T vk= NJ
委托贷款-利息 Consignment loan - interest y{kXd1,
委托贷款-减值准备 Consignment loan - provision J,E&Uz95%
固定资产-房屋建筑物 Fixed assets - Buildings PUa~Apj'
固定资产-机器设备 Fixed assets - Plant and machinery | WDX@Q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _Jx?m
固定资产-运输设备 Fixed assets - Automobiles Cu!4ha.e`
累计折旧 Accumulated depreciation V,2O`D%
固定资产减值准备 Impairment of fixed assets xNjA>S\]W5
工程物资-专用材料 Project material - specific materials =r
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工程物资-专用设备 Project material - specific equipment }p
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工程物资-预付大型设备款 Project material - prepaid for equipment _msDf2e9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >0512_J+
在建工程 Construction in progress 2Y$==j
在建工程减值准备 Impairment of construction in progress Ju:=-5r"'
固定资产清理 Disposal of fixed assets LxMOs Nv
无形资产-专利权 Intangible assets - patent N["(ZSS
无形资产-非专利技术 Intangible assets - industrial property and know-how q/]tJ{FI
无形资产-商标权 Intangible assets - trademark rights <nIU]}q
无形资产-土地使用权 Intangible assets - land use rights YP#OI6u
无形资产-商誉 Intangible assets - goodwill iPHMyxT+S
无形资产减值准备 Impairment of intangible assets L !{^^7
长期待摊费用 Deferred assets J\2F%kBej?
未确认融资费用 Unrecognized finance fees $'e.bh
其他长期资产 Other long term assets sX@e1*YE_
递延税款借项 Deferred assets debits K_RrSI&>
应付票据 Notes payable I</Nmgf
应付帐款 Trade creditors !3Pl]S~6!
预收帐款 Adanvances from customers +K+
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代销商品款 Consignment-in payables I\4I,ds
其他应交款 Other payable to government
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其他应付款 Other creditors c-gaK\u}j}
应付股利 Proposed dividends }
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待转资产价值 Donated assets ZtIK"o-|!
预计负债 Accrued liabilities W&r