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 。 h {btT
G;+0V0K
现金 Cash in hand [%q":Ig
银行存款 Cash in bank @@&;gWr;
其他货币资金-外埠存款Other monetary assets - cash in other cities H#akE\,
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?yh.*,dgi
其他货币资金-银行汇票 Other monetary assets - bank draft }c:0cl
其他货币资金-信用卡 Other monetary assets - credit cards Wc[)mYOSuO
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y?x3JU0
_
其他货币资金-存出投资款 Other monetary assets - cash for investment *i90[3l
短期投资-股票投资 Investments - Short term - stocks
<C(2(3
短期投资-债券投资 Investments - Short term - bonds r]{:{Z
短期投资-基金投资 Investments - Short term - funds ;pq4El_
短期投资-其他投资 Investments - Short term - others $^F2
短期投资跌价准备 Provision for short-term investment 1' s^W
长期股权投资-股票投资 Long term equity investment - stocks WOoVVjMM
长期股权投资-其他股权投资 Long term equity investment - others <#i'3TUR
长期债券投资-债券投资 Long term securities investemnt - bonds 3]A'C&
长期债券投资-其他债权投资 Long term securities investment - others <jjaqDSmz
长期投资减值准备 Provision for long-term investment ps[rYy
应收票据 Notes receivable |ESe=G
应收股利 Dividends receivable 7="V7
应收利息 Interest receivable dfce/QOV
应收帐款 Trade debtors S7]cF5N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >d|W>|8e
预付帐款 Prepayment $TiAJ}:
应收补贴款 Allowance receivable c$TBHK;c
其他应收款 Other debtors ,0O!w>u_]J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E.brQx#}
其他流动资产 Other current assets ygG9ht
物资采购 Purchase /);6 j,x
原材料 Raw materials ?e*vvu33!
包装物 Packing materials 3@ SfCG&|e
低值易耗品 Low value consumbles q_)DY
f7V}
材料成本差异 Material cost difference Q&7Qht:ea:
自制半成品 Self-manufactured goods 4l:+>U@KU
库存商品 Finished goods YjT
#^AH
商品进销差价 Difference between purchase & sales of commodities F{S.f1Bsp
委托加工物资 Consigned processiong material mJ HX
委托代销商品 Consignment-out Rp1 OC
受托代销商品 Consignment-in 9i@*\Ada
分期收款发出商品 Goods on instalment sales dx#N)?
存货跌价准备 Provision for obsolete stocks 6$Y1[
待摊费用 Prepaid expenses -\vq-n
待处理流动资产损益 Unsettled G/L on current assets BL7%MvDQ
待处理固定资产损益 Unsettled G/L on fixed assets K7U<~f$OiN
委托贷款-本金 Consignment loan - principle GU9`;/
委托贷款-利息 Consignment loan - interest AkF3F^
委托贷款-减值准备 Consignment loan - provision n=~?BxB
固定资产-房屋建筑物 Fixed assets - Buildings ) PtaX|U
固定资产-机器设备 Fixed assets - Plant and machinery sz5@=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures t+
@F"[j
固定资产-运输设备 Fixed assets - Automobiles 49yN|h;c!
累计折旧 Accumulated depreciation -M:.D3,L
固定资产减值准备 Impairment of fixed assets WO^h\#^n
工程物资-专用材料 Project material - specific materials 6+>rf{5P7
工程物资-专用设备 Project material - specific equipment 3)sqAs(
工程物资-预付大型设备款 Project material - prepaid for equipment E^s>S,U[y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production - >2ej4C
在建工程 Construction in progress dbR4%;<
在建工程减值准备 Impairment of construction in progress ["z$rk
固定资产清理 Disposal of fixed assets s<{c?4T
无形资产-专利权 Intangible assets - patent *|'k
无形资产-非专利技术 Intangible assets - industrial property and know-how =e63>*M|
无形资产-商标权 Intangible assets - trademark rights 3N-(`[m{E
无形资产-土地使用权 Intangible assets - land use rights Mg].#
无形资产-商誉 Intangible assets - goodwill B{Rig5Sc
无形资产减值准备 Impairment of intangible assets Jx_4:G
长期待摊费用 Deferred assets (NP=5lLH
未确认融资费用 Unrecognized finance fees m@ ~HHwj
其他长期资产 Other long term assets H74hv`G9
递延税款借项 Deferred assets debits MFVFr "
应付票据 Notes payable 3WhJ,~o-y
应付帐款 Trade creditors PO#FtG
预收帐款 Adanvances from customers M30_b8[Y_
代销商品款 Consignment-in payables 1BF+sT3
其他应交款 Other payable to government rq=R},p
其他应付款 Other creditors h<
uQ~CQg
应付股利 Proposed dividends Ofn:<d
待转资产价值 Donated assets lD(d9GVm{z
预计负债 Accrued liabilities oR~+s
&c