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 。 #49,7OBU
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现金 Cash in hand cl[rgj
银行存款 Cash in bank oQAD
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其他货币资金-外埠存款Other monetary assets - cash in other cities |?g k%g
其他货币资金-银行本票 Other monetary assets - cashier‘s check VXQ~PF]z0
其他货币资金-银行汇票 Other monetary assets - bank draft dG\dGSZ\
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其他货币资金-信用卡 Other monetary assets - credit cards t
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit yi
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其他货币资金-存出投资款 Other monetary assets - cash for investment f/aSqhAW
短期投资-股票投资 Investments - Short term - stocks y]+q mNw"+
短期投资-债券投资 Investments - Short term - bonds Pi`}-GUe,
短期投资-基金投资 Investments - Short term - funds !A qSG-
短期投资-其他投资 Investments - Short term - others rz5AIe>Hm
短期投资跌价准备 Provision for short-term investment ,iV|^]X3$/
长期股权投资-股票投资 Long term equity investment - stocks r1f##
长期股权投资-其他股权投资 Long term equity investment - others !{jDZ?z{h
长期债券投资-债券投资 Long term securities investemnt - bonds :T.j;~
长期债券投资-其他债权投资 Long term securities investment - others Ny\p$v
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长期投资减值准备 Provision for long-term investment 63 F@
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应收票据 Notes receivable [WW3'= e^
应收股利 Dividends receivable sk6C/
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应收利息 Interest receivable DHQavHqbZ
应收帐款 Trade debtors Yv\>\?865
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Tc$Jvy-G4A
预付帐款 Prepayment ]y:2O
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应收补贴款 Allowance receivable _XvSe]`f`
其他应收款 Other debtors RG4T9eZq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +G)L8{F
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其他流动资产 Other current assets 'GcN9D
物资采购 Purchase $DBJ"8n2
原材料 Raw materials s|FfBG
包装物 Packing materials }f45>@uMW
低值易耗品 Low value consumbles hj[&.w
材料成本差异 Material cost difference $}+t|`*q8]
自制半成品 Self-manufactured goods TL'^@Y7X5
库存商品 Finished goods _P,3~ ;
商品进销差价 Difference between purchase & sales of commodities xvU@,bzz
委托加工物资 Consigned processiong material zg>4/10P1q
委托代销商品 Consignment-out WTK )SKa,.
受托代销商品 Consignment-in -k(bM:
分期收款发出商品 Goods on instalment sales W~b->F
存货跌价准备 Provision for obsolete stocks 2"~|k_
待摊费用 Prepaid expenses kzozjh%`9h
待处理流动资产损益 Unsettled G/L on current assets <u`m4w
待处理固定资产损益 Unsettled G/L on fixed assets ?o$ hlX
委托贷款-本金 Consignment loan - principle re[v}cB
委托贷款-利息 Consignment loan - interest apmZ&Ab
委托贷款-减值准备 Consignment loan - provision w`ebZa/j
固定资产-房屋建筑物 Fixed assets - Buildings <l>o6K
固定资产-机器设备 Fixed assets - Plant and machinery Y~,ZBl,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mQwP-s
固定资产-运输设备 Fixed assets - Automobiles lfTDpKz3D
累计折旧 Accumulated depreciation fRlO.!0(
固定资产减值准备 Impairment of fixed assets U}hQVpP#
工程物资-专用材料 Project material - specific materials O S?S$y
工程物资-专用设备 Project material - specific equipment P~xP@?I%
工程物资-预付大型设备款 Project material - prepaid for equipment z"D'rHxy
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {XR3L'X
在建工程 Construction in progress #u]'3en
在建工程减值准备 Impairment of construction in progress so=Ux2
固定资产清理 Disposal of fixed assets u]`ur#_
无形资产-专利权 Intangible assets - patent 4Kl{^2
无形资产-非专利技术 Intangible assets - industrial property and know-how ?azi(ja
无形资产-商标权 Intangible assets - trademark rights s[2>r#M
无形资产-土地使用权 Intangible assets - land use rights U?/C>g%/PI
无形资产-商誉 Intangible assets - goodwill K-X@3&X}
无形资产减值准备 Impairment of intangible assets iC(&U YL
长期待摊费用 Deferred assets 0[L)`7
未确认融资费用 Unrecognized finance fees ^(79SOZC
其他长期资产 Other long term assets ZlEQzL~
递延税款借项 Deferred assets debits ;Gnk8lIsb
应付票据 Notes payable 3+~m 9:9
应付帐款 Trade creditors VelR8tjP
预收帐款 Adanvances from customers jq_E{Dq1
代销商品款 Consignment-in payables 7gxC
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其他应交款 Other payable to government VUd=|$'J
其他应付款 Other creditors /
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应付股利 Proposed dividends
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待转资产价值 Donated assets MqKf
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预计负债 Accrued liabilities x b6X8:
应付短期债券 Short-term debentures payable 5oOF|IYi
其他流动负债 Other current liabilities QY7Thnp1
预提费用 Accrued expenses {>r56
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应付工资 Payroll payable ))9w)A@
应付福利费 Welfare payable /k_?S?
短期借款-抵押借款 Bank loans - Short term - pledged (Vz\02,K
短期借款-信用借款 Bank loans - Short term - credit e<Bwduy
短期借款-担保借款 Bank loans - Short term - guaranteed A,fP l R
一年内到期长期借款 Long term loans due within one year .=`r?#0
一年内到期长期应付款 Long term payable due within one year J}?:\y<
长期借款 Bank loans - Long term -5X*y4#
应付债券-债券面值 Bond payable - Par value dsrKHi
应付债券-债券溢价 Bond payable - Excess yb 4Jsk5%
应付债券-债券折价 Bond payable - Discount AhA4IOG`.
应付债券-应计利息 Bond payable - Accrued interest _DD.#YB</
长期应付款 Long term payable IVY{N/ 3|
专项应付款 Specific payable )}3!iDA
其他长期负债 Other long term liabilities +-$Hx5
应交税金-所得税 Tax payable - income tax 0pW?v:!H
应交税金-增值税 Tax payable - VAT P;' xa^Y
应交税金-营业税 Tax payable - business tax V!&O5T