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 。 j$Kubg(I5
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现金 Cash in hand FV^kOz
银行存款 Cash in bank GI~;2 `V
其他货币资金-外埠存款Other monetary assets - cash in other cities v&?Bqj
其他货币资金-银行本票 Other monetary assets - cashier‘s check 31_5k./
其他货币资金-银行汇票 Other monetary assets - bank draft 8RocObY_W
其他货币资金-信用卡 Other monetary assets - credit cards P= ]ZXj[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7
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其他货币资金-存出投资款 Other monetary assets - cash for investment \Q3m?)X=Gd
短期投资-股票投资 Investments - Short term - stocks ,{.&xJ$
短期投资-债券投资 Investments - Short term - bonds 3rWqt
短期投资-基金投资 Investments - Short term - funds nVYh1@yLy
短期投资-其他投资 Investments - Short term - others D
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短期投资跌价准备 Provision for short-term investment \"f}Fx
长期股权投资-股票投资 Long term equity investment - stocks zZDr=6|r_
长期股权投资-其他股权投资 Long term equity investment - others nGP>M#F
长期债券投资-债券投资 Long term securities investemnt - bonds *{tJ3<t(1
长期债券投资-其他债权投资 Long term securities investment - others =g&0CFF <
长期投资减值准备 Provision for long-term investment 9,9( mbWJv
应收票据 Notes receivable m=n
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应收股利 Dividends receivable )kd PAw
应收利息 Interest receivable fCTjTlh
应收帐款 Trade debtors (57x5qP
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W58\V
预付帐款 Prepayment hup]
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应收补贴款 Allowance receivable u{\`*dNx
其他应收款 Other debtors "#p)Z{v"!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors MLp5Y\8*
其他流动资产 Other current assets 6b)1B\p
物资采购 Purchase tBf u{oC
原材料 Raw materials PPmZ[N9(;
包装物 Packing materials SR\#>Qwx_
低值易耗品 Low value consumbles CwT52+Jb
材料成本差异 Material cost difference #ocT4
自制半成品 Self-manufactured goods 6%5A&&O(b
库存商品 Finished goods mWigy`V^~
商品进销差价 Difference between purchase & sales of commodities , X|oCD
委托加工物资 Consigned processiong material 6
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委托代销商品 Consignment-out m@yaF:
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受托代销商品 Consignment-in qC]D9
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分期收款发出商品 Goods on instalment sales v|`)~"~
存货跌价准备 Provision for obsolete stocks \;g{qM 8
待摊费用 Prepaid expenses Q
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待处理流动资产损益 Unsettled G/L on current assets bbnAF*7s8
待处理固定资产损益 Unsettled G/L on fixed assets %5uuB4P&|$
委托贷款-本金 Consignment loan - principle M.t5,NJ
委托贷款-利息 Consignment loan - interest L1aN"KGMF
委托贷款-减值准备 Consignment loan - provision .kBAUkL:
固定资产-房屋建筑物 Fixed assets - Buildings TpnkJygIm
固定资产-机器设备 Fixed assets - Plant and machinery MEo+S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |&C.P?q
固定资产-运输设备 Fixed assets - Automobiles y_a~>S
累计折旧 Accumulated depreciation RJGf@am&
固定资产减值准备 Impairment of fixed assets )+ S" `
工程物资-专用材料 Project material - specific materials H,?AaM[V
工程物资-专用设备 Project material - specific equipment {)`5*sd
工程物资-预付大型设备款 Project material - prepaid for equipment _tYt<oB~%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,g/ UPK8K=
在建工程 Construction in progress ! 5[?n3
在建工程减值准备 Impairment of construction in progress f)*}L?
固定资产清理 Disposal of fixed assets ogPxj KSI
无形资产-专利权 Intangible assets - patent 9}5Q5OZ
无形资产-非专利技术 Intangible assets - industrial property and know-how r{Xh]U&>k
无形资产-商标权 Intangible assets - trademark rights lMlXK4-
无形资产-土地使用权 Intangible assets - land use rights VCh%v -/
无形资产-商誉 Intangible assets - goodwill *S;v406
无形资产减值准备 Impairment of intangible assets <]"aP1+C
长期待摊费用 Deferred assets N=|w]t0*yc
未确认融资费用 Unrecognized finance fees a-O9[?G/x
其他长期资产 Other long term assets 8 v&5)0u
递延税款借项 Deferred assets debits r$*k-c9Bf
应付票据 Notes payable `<[Zs]Fe4
应付帐款 Trade creditors %*LdacjZ
预收帐款 Adanvances from customers xOZ?zN
代销商品款 Consignment-in payables PN<Y&/fB
其他应交款 Other payable to government qk<tLvD_'
其他应付款 Other creditors ah~7T~
应付股利 Proposed dividends \z<'6,b
待转资产价值 Donated assets II),m8G
预计负债 Accrued liabilities O@Xl_QNxc!
应付短期债券 Short-term debentures payable RN!oflb
其他流动负债 Other current liabilities `
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预提费用 Accrued expenses )D(XDN
应付工资 Payroll payable nfl6`)oW
应付福利费 Welfare payable 377$c;4F
短期借款-抵押借款 Bank loans - Short term - pledged I:='LH,
短期借款-信用借款 Bank loans - Short term - credit Px)VDs=k
短期借款-担保借款 Bank loans - Short term - guaranteed T|oz_c\e
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year ynDa4HB
长期借款 Bank loans - Long term {iHC;a5gb$
应付债券-债券面值 Bond payable - Par value ptrLnJ|%
应付债券-债券溢价 Bond payable - Excess MYjDO>(_
应付债券-债券折价 Bond payable - Discount T w/CJg
应付债券-应计利息 Bond payable - Accrued interest q"
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长期应付款 Long term payable b8T'DY;~
专项应付款 Specific payable wgI$'tI
其他长期负债 Other long term liabilities E]"ePdZZ/
应交税金-所得税 Tax payable - income tax 44wY5nYNt
应交税金-增值税 Tax payable - VAT fz,8 <
应交税金-营业税 Tax payable - business tax V .$<