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 。 o,aI<5
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现金 Cash in hand |ZZ3Qr+%S
银行存款 Cash in bank 2ZE4^j|
其他货币资金-外埠存款Other monetary assets - cash in other cities <78>6u/W%
其他货币资金-银行本票 Other monetary assets - cashier‘s check \ g0
其他货币资金-银行汇票 Other monetary assets - bank draft 6?,r d
其他货币资金-信用卡 Other monetary assets - credit cards |#-Oz#Eg'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit koqH~>ZtD
其他货币资金-存出投资款 Other monetary assets - cash for investment 2l\Oufer"
短期投资-股票投资 Investments - Short term - stocks M2oKLRt)L
短期投资-债券投资 Investments - Short term - bonds \{UiGC K
短期投资-基金投资 Investments - Short term - funds _')KDy7
短期投资-其他投资 Investments - Short term - others _@^msyoq
短期投资跌价准备 Provision for short-term investment {?m',sG;&
长期股权投资-股票投资 Long term equity investment - stocks O]~p)E
长期股权投资-其他股权投资 Long term equity investment - others [x
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长期债券投资-债券投资 Long term securities investemnt - bonds _FVIN;!
长期债券投资-其他债权投资 Long term securities investment - others el[6E0!@
长期投资减值准备 Provision for long-term investment #a .aD+d'
应收票据 Notes receivable D2?7=5DgS
应收股利 Dividends receivable wwpvmb
应收利息 Interest receivable Xt7uCs
应收帐款 Trade debtors YEZ"BgUnbp
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0&mz'xra
预付帐款 Prepayment 4Yn*q~f
应收补贴款 Allowance receivable Y.}n ,y|J}
其他应收款 Other debtors sF<4uy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors W0nRUAo[
其他流动资产 Other current assets ^T<<F}@q
物资采购 Purchase *sw$OnVb
原材料 Raw materials t;4{l`dk
包装物 Packing materials 3ea6g5kX
低值易耗品 Low value consumbles 2^:5aABQ
材料成本差异 Material cost difference 6~2!ZU
自制半成品 Self-manufactured goods G4=v2_]
库存商品 Finished goods Y)a 7osML
商品进销差价 Difference between purchase & sales of commodities n=yFw\w'
委托加工物资 Consigned processiong material C"F(kgL
委托代销商品 Consignment-out s\KV\5\o
受托代销商品 Consignment-in Nz]\%c/-
分期收款发出商品 Goods on instalment sales =UYc~VUYnT
存货跌价准备 Provision for obsolete stocks M"V?fn'
待摊费用 Prepaid expenses :|fzGf
待处理流动资产损益 Unsettled G/L on current assets {WC{T2:8
待处理固定资产损益 Unsettled G/L on fixed assets )9PQj
委托贷款-本金 Consignment loan - principle \
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委托贷款-利息 Consignment loan - interest U9;AU]A
委托贷款-减值准备 Consignment loan - provision /[us;=CM
固定资产-房屋建筑物 Fixed assets - Buildings 2?m'Dy'JE
固定资产-机器设备 Fixed assets - Plant and machinery :Tjo+vw7$H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >Vg<J~[g
固定资产-运输设备 Fixed assets - Automobiles e<IT2tv>u
累计折旧 Accumulated depreciation ci*Z9&eS+
固定资产减值准备 Impairment of fixed assets gMgbqGF)
工程物资-专用材料 Project material - specific materials un..UU4
工程物资-专用设备 Project material - specific equipment mT)iN`$Y@
工程物资-预付大型设备款 Project material - prepaid for equipment 0_%u(?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production scA&:y
在建工程 Construction in progress J.*dA j
在建工程减值准备 Impairment of construction in progress m+V'*[O{
固定资产清理 Disposal of fixed assets lJ}lO,g
无形资产-专利权 Intangible assets - patent #5'9T:8
无形资产-非专利技术 Intangible assets - industrial property and know-how Gh@QR`xxc
无形资产-商标权 Intangible assets - trademark rights h"q`gj
无形资产-土地使用权 Intangible assets - land use rights a|66[
无形资产-商誉 Intangible assets - goodwill ,!Q2^R
无形资产减值准备 Impairment of intangible assets }t]CDa_n
长期待摊费用 Deferred assets 'GNT'y_
未确认融资费用 Unrecognized finance fees /tV)8pEj
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits eyUo67'7
应付票据 Notes payable
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应付帐款 Trade creditors !v94FkS>
预收帐款 Adanvances from customers i"zWv@1z
代销商品款 Consignment-in payables D[9eu>"'9M
其他应交款 Other payable to government mNs&*h}
其他应付款 Other creditors ZG<