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 。 O<()T6
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现金 Cash in hand h$l`)AH^
银行存款 Cash in bank vww>] Z}
其他货币资金-外埠存款Other monetary assets - cash in other cities \N[2-;[3
其他货币资金-银行本票 Other monetary assets - cashier‘s check K,5_{pj
其他货币资金-银行汇票 Other monetary assets - bank draft ?*L{x
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其他货币资金-信用卡 Other monetary assets - credit cards y&L Lx[8^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit XImX1GH
其他货币资金-存出投资款 Other monetary assets - cash for investment j.kv!;
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短期投资-股票投资 Investments - Short term - stocks p1!-|Sqq
短期投资-债券投资 Investments - Short term - bonds D%~"]WnZ\Q
短期投资-基金投资 Investments - Short term - funds sv)4e)1
短期投资-其他投资 Investments - Short term - others LZ}m;
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks A_g\Fa[jG
长期股权投资-其他股权投资 Long term equity investment - others ;Iax \rQ
长期债券投资-债券投资 Long term securities investemnt - bonds 4L/nEZ!Nsu
长期债券投资-其他债权投资 Long term securities investment - others 'OI(MuSn
长期投资减值准备 Provision for long-term investment V='A;gs
应收票据 Notes receivable 6 Z<|L^
应收股利 Dividends receivable oer3DD(
应收利息 Interest receivable ^Eif~v
应收帐款 Trade debtors N nq r{ub
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fyEXnmB;
预付帐款 Prepayment n(#[[k9&Ic
应收补贴款 Allowance receivable ; sAe#b
其他应收款 Other debtors C:.>*;?7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C9 j
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其他流动资产 Other current assets g>QN9v})
物资采购 Purchase Y-+JDrK
原材料 Raw materials *^:s!F
包装物 Packing materials 0[p"8+x
低值易耗品 Low value consumbles e"|ZTg+U
材料成本差异 Material cost difference DD}YbuO7
自制半成品 Self-manufactured goods -`D<OSt7
库存商品 Finished goods <6&Z5mpm$w
商品进销差价 Difference between purchase & sales of commodities 7c83g2|%
委托加工物资 Consigned processiong material ,V[|c$
委托代销商品 Consignment-out S59^$
受托代销商品 Consignment-in lE$(*1H
分期收款发出商品 Goods on instalment sales S^iT&;,
存货跌价准备 Provision for obsolete stocks )JhB!P(
待摊费用 Prepaid expenses :xk+`` T
待处理流动资产损益 Unsettled G/L on current assets [e o=
待处理固定资产损益 Unsettled G/L on fixed assets K"zRj L+
委托贷款-本金 Consignment loan - principle %WPy
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委托贷款-利息 Consignment loan - interest "gt1pf~y
委托贷款-减值准备 Consignment loan - provision C(vQR~_
固定资产-房屋建筑物 Fixed assets - Buildings fo~>y
固定资产-机器设备 Fixed assets - Plant and machinery q+
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q4g)/x%nc
固定资产-运输设备 Fixed assets - Automobiles cNMD
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累计折旧 Accumulated depreciation erOj(ce
固定资产减值准备 Impairment of fixed assets EFv^uve
工程物资-专用材料 Project material - specific materials h:i FLS f
工程物资-专用设备 Project material - specific equipment |CAMdU
工程物资-预付大型设备款 Project material - prepaid for equipment 3|%058bF
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t/@t_6m}*
在建工程 Construction in progress UkcH+0o
在建工程减值准备 Impairment of construction in progress ^O!;KIe{g
固定资产清理 Disposal of fixed assets uSv]1m_-]
无形资产-专利权 Intangible assets - patent Y]!&, e,
无形资产-非专利技术 Intangible assets - industrial property and know-how r}}2Kl
无形资产-商标权 Intangible assets - trademark rights izu_1X
无形资产-土地使用权 Intangible assets - land use rights 3R%yKa#
无形资产-商誉 Intangible assets - goodwill #'n.az=1
无形资产减值准备 Impairment of intangible assets <fHN^O0TS
长期待摊费用 Deferred assets F<b/)<Bm=
未确认融资费用 Unrecognized finance fees F`1J&S;C
其他长期资产 Other long term assets N*+WGsxl$z
递延税款借项 Deferred assets debits :<HLw.4O
应付票据 Notes payable .)<l69ZD Z
应付帐款 Trade creditors -/Zy{2 <u
预收帐款 Adanvances from customers Y@7n>U
代销商品款 Consignment-in payables Mkr
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其他应交款 Other payable to government g_rk_4]
其他应付款 Other creditors y;_F[m
应付股利 Proposed dividends K+~1
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待转资产价值 Donated assets WJk3*$=
预计负债 Accrued liabilities ([#'G+MC&