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 。 ;GG,Z#\m
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现金 Cash in hand WcqR; Nm
银行存款 Cash in bank j
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其他货币资金-外埠存款Other monetary assets - cash in other cities N,qo/At}R[
其他货币资金-银行本票 Other monetary assets - cashier‘s check FCNYfjB%
其他货币资金-银行汇票 Other monetary assets - bank draft 2LUsqL\m}.
其他货币资金-信用卡 Other monetary assets - credit cards ' F.^
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q/?`);
其他货币资金-存出投资款 Other monetary assets - cash for investment "|Q.{(|kO1
短期投资-股票投资 Investments - Short term - stocks YSGE@
短期投资-债券投资 Investments - Short term - bonds ben-<3r
短期投资-基金投资 Investments - Short term - funds M}[Q2v\
短期投资-其他投资 Investments - Short term - others d)-ZL*o
短期投资跌价准备 Provision for short-term investment z[J=WI
长期股权投资-股票投资 Long term equity investment - stocks -&7?!<f
长期股权投资-其他股权投资 Long term equity investment - others t'eu>a1D
长期债券投资-债券投资 Long term securities investemnt - bonds J8S$YRZ_
长期债券投资-其他债权投资 Long term securities investment - others %HpPTjAW
长期投资减值准备 Provision for long-term investment n~yHt/T
应收票据 Notes receivable -(TC'
应收股利 Dividends receivable :'wxm3f
应收利息 Interest receivable ]pe7I
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应收帐款 Trade debtors z8a{M$-Q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6w &<j&V
预付帐款 Prepayment ":+d7xR?o
应收补贴款 Allowance receivable D+uo gRS61
其他应收款 Other debtors GEy7Vb)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q +l{> sL
其他流动资产 Other current assets ! N2uJ?t
物资采购 Purchase
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原材料 Raw materials ."dT6u E
包装物 Packing materials E8kD#tL
低值易耗品 Low value consumbles YG0/e#5
材料成本差异 Material cost difference geK;r0(f
自制半成品 Self-manufactured goods WDx
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库存商品 Finished goods *c4OhMU(
商品进销差价 Difference between purchase & sales of commodities gnN>
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委托加工物资 Consigned processiong material :a&M]+!
委托代销商品 Consignment-out >b\|%=(x!*
受托代销商品 Consignment-in moFrNcso
分期收款发出商品 Goods on instalment sales {91Y;p
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存货跌价准备 Provision for obsolete stocks +$ djX=3
待摊费用 Prepaid expenses aOg9Dqtg)f
待处理流动资产损益 Unsettled G/L on current assets BDfMFH[1
待处理固定资产损益 Unsettled G/L on fixed assets k8ILo)
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest :K~@JlJd
委托贷款-减值准备 Consignment loan - provision _"Y7}A\9
固定资产-房屋建筑物 Fixed assets - Buildings z@IG"D
固定资产-机器设备 Fixed assets - Plant and machinery ]vcT2lr]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4Wz1O$*
固定资产-运输设备 Fixed assets - Automobiles 8HLL3H0
累计折旧 Accumulated depreciation t9<BQg
固定资产减值准备 Impairment of fixed assets Oi|cTZ@A-
工程物资-专用材料 Project material - specific materials 2|ee` "`
工程物资-专用设备 Project material - specific equipment Bkq4V$D_
工程物资-预付大型设备款 Project material - prepaid for equipment lW-G]V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n+=7u[AZi
在建工程 Construction in progress Oq<3&*
在建工程减值准备 Impairment of construction in progress >,zU=I?9Y
固定资产清理 Disposal of fixed assets .sit5BX
无形资产-专利权 Intangible assets - patent *j(fk[,i
无形资产-非专利技术 Intangible assets - industrial property and know-how AiR#:r
无形资产-商标权 Intangible assets - trademark rights w ;$elXP|
无形资产-土地使用权 Intangible assets - land use rights h-(NWxK+
无形资产-商誉 Intangible assets - goodwill a++gwl
无形资产减值准备 Impairment of intangible assets )2E vZn
长期待摊费用 Deferred assets ]2"UR_x
未确认融资费用 Unrecognized finance fees >N!
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其他长期资产 Other long term assets 2IHS)kkT|
递延税款借项 Deferred assets debits S
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应付票据 Notes payable &0*l:uw
应付帐款 Trade creditors ]Y$Wv9S6
预收帐款 Adanvances from customers Fi+DG?zu
代销商品款 Consignment-in payables +-t&li%F
其他应交款 Other payable to government -+qg
其他应付款 Other creditors 6&