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 。 ~ubvdQEW
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现金 Cash in hand wAKHD*M)
银行存款 Cash in bank -B;#pTG
其他货币资金-外埠存款Other monetary assets - cash in other cities jc&k-d>=G
其他货币资金-银行本票 Other monetary assets - cashier‘s check T&lgWOls
其他货币资金-银行汇票 Other monetary assets - bank draft 5p (zhfuG
其他货币资金-信用卡 Other monetary assets - credit cards ]xQv\u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o]4]fLQ
其他货币资金-存出投资款 Other monetary assets - cash for investment Bn7uKa{P
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds :j]1wp+
短期投资-基金投资 Investments - Short term - funds h^SWb91"G
短期投资-其他投资 Investments - Short term - others @|\9<S
短期投资跌价准备 Provision for short-term investment hx9{?3#
长期股权投资-股票投资 Long term equity investment - stocks a_RY Yj
长期股权投资-其他股权投资 Long term equity investment - others 8M99cx*K
长期债券投资-债券投资 Long term securities investemnt - bonds &
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长期债券投资-其他债权投资 Long term securities investment - others 5dePpF D5
长期投资减值准备 Provision for long-term investment =]%JTGdp(
应收票据 Notes receivable X:oOp=y]|
应收股利 Dividends receivable Zz0bd473k?
应收利息 Interest receivable YNr"]SA@ ;
应收帐款 Trade debtors wtw=RA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'XK 'T\m
预付帐款 Prepayment .xN<<+|_v'
应收补贴款 Allowance receivable ZwkUd-=0i
其他应收款 Other debtors h3o'T=`Sm
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d=D-s
其他流动资产 Other current assets Sc7 Ftb%
物资采购 Purchase
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原材料 Raw materials &DLWlMGq
包装物 Packing materials "'U^8NA2
低值易耗品 Low value consumbles l=E
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材料成本差异 Material cost difference \N9=13W<lK
自制半成品 Self-manufactured goods 1&|]8=pG7
库存商品 Finished goods UzxL" `^7
商品进销差价 Difference between purchase & sales of commodities #*o0n>O
委托加工物资 Consigned processiong material 6KMO*v
委托代销商品 Consignment-out <tD,Uu
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受托代销商品 Consignment-in ^%r6+ey
分期收款发出商品 Goods on instalment sales V&*IZ
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存货跌价准备 Provision for obsolete stocks Lc{AB!Br
待摊费用 Prepaid expenses =W~7fs
待处理流动资产损益 Unsettled G/L on current assets |V a:*3u
待处理固定资产损益 Unsettled G/L on fixed assets W/qXQORv
委托贷款-本金 Consignment loan - principle @IL04' \
委托贷款-利息 Consignment loan - interest (VeK7cU
委托贷款-减值准备 Consignment loan - provision L/i'6(="
固定资产-房屋建筑物 Fixed assets - Buildings J :O!4gI
固定资产-机器设备 Fixed assets - Plant and machinery l77 -I:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bf_
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固定资产-运输设备 Fixed assets - Automobiles Nx 42k|8
累计折旧 Accumulated depreciation wW%b~JX
固定资产减值准备 Impairment of fixed assets GW AT0
工程物资-专用材料 Project material - specific materials c,a8#Og
工程物资-专用设备 Project material - specific equipment 0Y8gUpe3P6
工程物资-预付大型设备款 Project material - prepaid for equipment )]fsl_Yq
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mkSu
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在建工程 Construction in progress p:~#(/GWf
在建工程减值准备 Impairment of construction in progress WZ'<iI
固定资产清理 Disposal of fixed assets ]64Pk9z=
无形资产-专利权 Intangible assets - patent 1aAOT6h
无形资产-非专利技术 Intangible assets - industrial property and know-how y\??cjWb]
无形资产-商标权 Intangible assets - trademark rights ?MH=8Cl1w
无形资产-土地使用权 Intangible assets - land use rights %3`*
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无形资产-商誉 Intangible assets - goodwill Wd'}YbC
无形资产减值准备 Impairment of intangible assets Cj=R\@
长期待摊费用 Deferred assets B
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未确认融资费用 Unrecognized finance fees 7nB4(A2[S4
其他长期资产 Other long term assets Qw0k-t0=4
递延税款借项 Deferred assets debits
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应付票据 Notes payable m6i ,xn
应付帐款 Trade creditors Ichg,d-M-K
预收帐款 Adanvances from customers 9K$
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代销商品款 Consignment-in payables G#%Sokkb'
其他应交款 Other payable to government I'5[8
其他应付款 Other creditors sP
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应付股利 Proposed dividends mnA_$W3~I
待转资产价值 Donated assets Vh0cac|X
预计负债 Accrued liabilities >g$iO`2
应付短期债券 Short-term debentures payable -b!?9T?}
其他流动负债 Other current liabilities }ILBX4c
预提费用 Accrued expenses -C2!`/U
应付工资 Payroll payable "09v6Tx
应付福利费 Welfare payable [A~?V.G
短期借款-抵押借款 Bank loans - Short term - pledged T6
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短期借款-信用借款 Bank loans - Short term - credit ~>@~
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短期借款-担保借款 Bank loans - Short term - guaranteed v.RA{a 9
一年内到期长期借款 Long term loans due within one year n.l#(`($4
一年内到期长期应付款 Long term payable due within one year ep8UWxB5
长期借款 Bank loans - Long term ]WMzWt:L
应付债券-债券面值 Bond payable - Par value vv)q&,<c
应付债券-债券溢价 Bond payable - Excess `oMZ9Gq2E
应付债券-债券折价 Bond payable - Discount &k'<