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 。 r9-)+R
J
9<Th: t|w
现金 Cash in hand FQMA0"(G$
银行存款 Cash in bank fX&g. fH
其他货币资金-外埠存款Other monetary assets - cash in other cities VOmS>'$
其他货币资金-银行本票 Other monetary assets - cashier‘s check KZ [:o,jp>
其他货币资金-银行汇票 Other monetary assets - bank draft MF::At[4
其他货币资金-信用卡 Other monetary assets - credit cards 1<M~#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit DsBZ%
其他货币资金-存出投资款 Other monetary assets - cash for investment LyNur8 Zi
短期投资-股票投资 Investments - Short term - stocks 7H[.o~\
短期投资-债券投资 Investments - Short term - bonds kf)s3I/`(
短期投资-基金投资 Investments - Short term - funds rN {5^+w
短期投资-其他投资 Investments - Short term - others xz/G$7q7
短期投资跌价准备 Provision for short-term investment (L<G=XC
长期股权投资-股票投资 Long term equity investment - stocks BUsAEwM
长期股权投资-其他股权投资 Long term equity investment - others yv5c0G.D
长期债券投资-债券投资 Long term securities investemnt - bonds XToYtdt2
长期债券投资-其他债权投资 Long term securities investment - others JCITIjD7=
长期投资减值准备 Provision for long-term investment E{}eYU
应收票据 Notes receivable .noY[P8i
应收股利 Dividends receivable C2
!F
应收利息 Interest receivable V4%7Xj
应收帐款 Trade debtors %vrUk;<35
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors K5d>{c
预付帐款 Prepayment Vao3D8
应收补贴款 Allowance receivable Bq\WG=
Fd
其他应收款 Other debtors ]G=^7O]`C!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4wwRNu*
其他流动资产 Other current assets Sj4 @pMh4
物资采购 Purchase V ;M'd@
原材料 Raw materials G9>
0w)r
包装物 Packing materials 3],[6%w
低值易耗品 Low value consumbles ?)+I'lW!
材料成本差异 Material cost difference Y{m1\s/ o
自制半成品 Self-manufactured goods FBI^}^#_
库存商品 Finished goods }j#c#''i
商品进销差价 Difference between purchase & sales of commodities #!M;4~Sfx
委托加工物资 Consigned processiong material mY]R~:
委托代销商品 Consignment-out _5768G`P
受托代销商品 Consignment-in T(eNK
c2
分期收款发出商品 Goods on instalment sales %|?PG i@5
存货跌价准备 Provision for obsolete stocks %X Wb|-=
待摊费用 Prepaid expenses :B4X/
待处理流动资产损益 Unsettled G/L on current assets ?u M2|Nk
待处理固定资产损益 Unsettled G/L on fixed assets 9=MxuBl
委托贷款-本金 Consignment loan - principle
zQ,ymfT
委托贷款-利息 Consignment loan - interest ljj}XJQ
委托贷款-减值准备 Consignment loan - provision G]fx
3=
固定资产-房屋建筑物 Fixed assets - Buildings N6S}u@{J~N
固定资产-机器设备 Fixed assets - Plant and machinery l'(7p`?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +t;j5\HS
固定资产-运输设备 Fixed assets - Automobiles V8J!8=2
累计折旧 Accumulated depreciation 6rzXM`cs
固定资产减值准备 Impairment of fixed assets KZTT2KsYl
工程物资-专用材料 Project material - specific materials I =yy
I
工程物资-专用设备 Project material - specific equipment }o#6g|"\sY
工程物资-预付大型设备款 Project material - prepaid for equipment kA
<58,!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A!!W\Jt
在建工程 Construction in progress rc]`PV
在建工程减值准备 Impairment of construction in progress u+vUv~4A6
固定资产清理 Disposal of fixed assets mmgIV&P
无形资产-专利权 Intangible assets - patent XhJbBVS|
无形资产-非专利技术 Intangible assets - industrial property and know-how d+Jj4OnP
无形资产-商标权 Intangible assets - trademark rights IH'&W
无形资产-土地使用权 Intangible assets - land use rights o8ADAU"
无形资产-商誉 Intangible assets - goodwill }
Z}4_/E
无形资产减值准备 Impairment of intangible assets H
rQft1~N
长期待摊费用 Deferred assets o%=OBTh_
未确认融资费用 Unrecognized finance fees wloQk(T<W
其他长期资产 Other long term assets *H,vqs\}y
递延税款借项 Deferred assets debits |Orp:e!
应付票据 Notes payable 2AI~Jm#
应付帐款 Trade creditors a-7T
预收帐款 Adanvances from customers '}NQ`\k
代销商品款 Consignment-in payables 3)+}2
其他应交款 Other payable to government =;^#5dpt$
其他应付款 Other creditors
^iaG>rvA
应付股利 Proposed dividends 8!{F6DG
待转资产价值 Donated assets zHvG3Ed@
预计负债 Accrued liabilities elf2!
应付短期债券 Short-term debentures payable 3]1uDgfr
其他流动负债 Other current liabilities \"@BZ.y
预提费用 Accrued expenses 8yV?l7
应付工资 Payroll payable =E''$b?Em
应付福利费 Welfare payable %$L!N-U6
短期借款-抵押借款 Bank loans - Short term - pledged +\n8##oAI
短期借款-信用借款 Bank loans - Short term - credit U(cV#@Y
短期借款-担保借款 Bank loans - Short term - guaranteed Ks
@
一年内到期长期借款 Long term loans due within one year U6@j=|q
一年内到期长期应付款 Long term payable due within one year ZkZTCb`/l
长期借款 Bank loans - Long term qkN{l88
应付债券-债券面值 Bond payable - Par value oO8V0VE\
应付债券-债券溢价 Bond payable - Excess <Sx-Ca7
应付债券-债券折价 Bond payable - Discount {\+!@?
应付债券-应计利息 Bond payable - Accrued interest 4:p+C-gs
长期应付款 Long term payable (\<