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 。
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现金 Cash in hand {Ohk
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银行存款 Cash in bank :oj)
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其他货币资金-外埠存款Other monetary assets - cash in other cities @;T#+!
其他货币资金-银行本票 Other monetary assets - cashier‘s check R
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其他货币资金-银行汇票 Other monetary assets - bank draft 'd.@4 9
其他货币资金-信用卡 Other monetary assets - credit cards J!
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit z$BnEd.y=:
其他货币资金-存出投资款 Other monetary assets - cash for investment 3@cJ=
短期投资-股票投资 Investments - Short term - stocks 6U>jU[/
短期投资-债券投资 Investments - Short term - bonds 0h@%q;g
短期投资-基金投资 Investments - Short term - funds 6kF
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短期投资-其他投资 Investments - Short term - others MMA@J
短期投资跌价准备 Provision for short-term investment W$t}3Ru
长期股权投资-股票投资 Long term equity investment - stocks Bc|x:#`C\{
长期股权投资-其他股权投资 Long term equity investment - others hPeKQwzC0
长期债券投资-债券投资 Long term securities investemnt - bonds w[A3;]la
长期债券投资-其他债权投资 Long term securities investment - others kN9sug^
长期投资减值准备 Provision for long-term investment ^<
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应收票据 Notes receivable GY$?^&OO>
应收股利 Dividends receivable V+a%,sI
应收利息 Interest receivable +@],$=aE?
应收帐款 Trade debtors Obc3^pV&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors rLw
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预付帐款 Prepayment x"wM_hl5L
应收补贴款 Allowance receivable <9@]|
其他应收款 Other debtors hL{B9?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q' V{vFfY%
其他流动资产 Other current assets 9c;lTl^4;
物资采购 Purchase w%o4MFK=!
原材料 Raw materials "0
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包装物 Packing materials "xc*A&Sg
低值易耗品 Low value consumbles "g:&Ge*X
材料成本差异 Material cost difference W7[S7kd
自制半成品 Self-manufactured goods '
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库存商品 Finished goods (Nlm4*{h
商品进销差价 Difference between purchase & sales of commodities |16BidWi
委托加工物资 Consigned processiong material IV)W|/.
委托代销商品 Consignment-out F.
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受托代销商品 Consignment-in ]ifHA# z`~
分期收款发出商品 Goods on instalment sales ,WD
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存货跌价准备 Provision for obsolete stocks 8`~3MsE"
待摊费用 Prepaid expenses o>A%}YU
待处理流动资产损益 Unsettled G/L on current assets qCkg\)Ks5I
待处理固定资产损益 Unsettled G/L on fixed assets 4p.{G%h
委托贷款-本金 Consignment loan - principle cf!k
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委托贷款-利息 Consignment loan - interest t02"v4_i
委托贷款-减值准备 Consignment loan - provision E|4XQ|B@
固定资产-房屋建筑物 Fixed assets - Buildings K9M.+d4
固定资产-机器设备 Fixed assets - Plant and machinery Q|<?$.FN"8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~\}EROb<
固定资产-运输设备 Fixed assets - Automobiles YxkEAb!+
累计折旧 Accumulated depreciation u[|S*(P
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials e(\S,@VN2
工程物资-专用设备 Project material - specific equipment taEMr> /
工程物资-预付大型设备款 Project material - prepaid for equipment PZhZK
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^-
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在建工程 Construction in progress x-#9i
在建工程减值准备 Impairment of construction in progress kJeOlO[
固定资产清理 Disposal of fixed assets %+!9
无形资产-专利权 Intangible assets - patent _]ttKT(
无形资产-非专利技术 Intangible assets - industrial property and know-how u
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无形资产-商标权 Intangible assets - trademark rights FC(cXPX}
无形资产-土地使用权 Intangible assets - land use rights 3<lhoD
无形资产-商誉 Intangible assets - goodwill )Qj9kJq
无形资产减值准备 Impairment of intangible assets 4$2T zJE
长期待摊费用 Deferred assets (dipKs?K
未确认融资费用 Unrecognized finance fees 446hr zW>@
其他长期资产 Other long term assets \q1%d.\X
递延税款借项 Deferred assets debits U`p<lxRgQ
应付票据 Notes payable >~>[}d;glw
应付帐款 Trade creditors EF=D}"E6pO
预收帐款 Adanvances from customers `6sQlCOnF
代销商品款 Consignment-in payables .*f4e3
其他应交款 Other payable to government Xl+a@Ggtq
其他应付款 Other creditors *3
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应付股利 Proposed dividends ;k%sKVP
待转资产价值 Donated assets r8?Lr-;
预计负债 Accrued liabilities &