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 。 ,sA[)wP {
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现金 Cash in hand ,TXTS*V?
银行存款 Cash in bank eqP&8^HP
其他货币资金-外埠存款Other monetary assets - cash in other cities $FlW1E j
其他货币资金-银行本票 Other monetary assets - cashier‘s check E~%jX
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其他货币资金-银行汇票 Other monetary assets - bank draft ^T ?RK"p
其他货币资金-信用卡 Other monetary assets - credit cards ;A|-n1e>Hc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &<wuJ%'>)Z
其他货币资金-存出投资款 Other monetary assets - cash for investment AvxfI"sp
短期投资-股票投资 Investments - Short term - stocks P|.] DJ
短期投资-债券投资 Investments - Short term - bonds jGXO\:sO
短期投资-基金投资 Investments - Short term - funds +W:=e,=
短期投资-其他投资 Investments - Short term - others &y3OR1_Sm*
短期投资跌价准备 Provision for short-term investment wF <n=
长期股权投资-股票投资 Long term equity investment - stocks $
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长期股权投资-其他股权投资 Long term equity investment - others ^HV>`Pjd}=
长期债券投资-债券投资 Long term securities investemnt - bonds jX3,c%aQ5e
长期债券投资-其他债权投资 Long term securities investment - others 3a?o3=
长期投资减值准备 Provision for long-term investment ln?v
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应收票据 Notes receivable dRj| g
应收股利 Dividends receivable ]bj&bk#
应收利息 Interest receivable ue4Vcf
应收帐款 Trade debtors gCioq.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors o*DN4oa)
预付帐款 Prepayment tE@;X=
应收补贴款 Allowance receivable _CW(PsfY
其他应收款 Other debtors N['qgO/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [z9`)VIe
其他流动资产 Other current assets D}dn.$
物资采购 Purchase >#hO).`C
原材料 Raw materials txiP!+3OWB
包装物 Packing materials jUSmqm'
低值易耗品 Low value consumbles ebT:/wu,2
材料成本差异 Material cost difference @!`Xl*l
自制半成品 Self-manufactured goods 'NX```U0
库存商品 Finished goods A%`[mc]4#
商品进销差价 Difference between purchase & sales of commodities 9[G[$c
委托加工物资 Consigned processiong material |/09<F:L[
委托代销商品 Consignment-out D+>4AqG
受托代销商品 Consignment-in Tav*+
分期收款发出商品 Goods on instalment sales Pa~)"u8
存货跌价准备 Provision for obsolete stocks k Mu8"A
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待摊费用 Prepaid expenses 8-BflejX
待处理流动资产损益 Unsettled G/L on current assets { jhr<
待处理固定资产损益 Unsettled G/L on fixed assets H-~6Z",1
委托贷款-本金 Consignment loan - principle ^:#D0[
委托贷款-利息 Consignment loan - interest Zrvz;p@~
委托贷款-减值准备 Consignment loan - provision g=;%
固定资产-房屋建筑物 Fixed assets - Buildings ~ ip,Nl
固定资产-机器设备 Fixed assets - Plant and machinery fjU8gV
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures W7 Cc
固定资产-运输设备 Fixed assets - Automobiles n}'=yItVL1
累计折旧 Accumulated depreciation $u9K+>.
固定资产减值准备 Impairment of fixed assets f7=((5N
工程物资-专用材料 Project material - specific materials Pb?$t
工程物资-专用设备 Project material - specific equipment @^T1XX
工程物资-预付大型设备款 Project material - prepaid for equipment 73xAG1D$r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~C>?W[Y
在建工程 Construction in progress BaSZ71>9]r
在建工程减值准备 Impairment of construction in progress Vm3v-=6
固定资产清理 Disposal of fixed assets s (zL
无形资产-专利权 Intangible assets - patent @7?#Y|`
无形资产-非专利技术 Intangible assets - industrial property and know-how :P<]+\m
无形资产-商标权 Intangible assets - trademark rights ?)u@Rf9>
无形资产-土地使用权 Intangible assets - land use rights (+B5|_xQu
无形资产-商誉 Intangible assets - goodwill -F<Wd/Xse
无形资产减值准备 Impairment of intangible assets nPye,"A Ol
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees kP-3"ACG
其他长期资产 Other long term assets rNB_W.
递延税款借项 Deferred assets debits M+w=O!dq
应付票据 Notes payable ',:*f8Jk
应付帐款 Trade creditors !t gi
预收帐款 Adanvances from customers UazP6^{L
代销商品款 Consignment-in payables &ge "x{,?
其他应交款 Other payable to government BDR.AZ
其他应付款 Other creditors JwA
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应付股利 Proposed dividends \3pc"^W
待转资产价值 Donated assets FQqI<6;
预计负债 Accrued liabilities b)=[1g/=L
应付短期债券 Short-term debentures payable K%^V?NP*{Z
其他流动负债 Other current liabilities `QyO`y=?[Y
预提费用 Accrued expenses cNM3I,o7
应付工资 Payroll payable vvKEv/pN7
应付福利费 Welfare payable 8C67{^`::
短期借款-抵押借款 Bank loans - Short term - pledged UE$UR#T'w
短期借款-信用借款 Bank loans - Short term - credit Q$="_y2cTA
短期借款-担保借款 Bank loans - Short term - guaranteed QNpqdwu%h
一年内到期长期借款 Long term loans due within one year J/[=p<I)
一年内到期长期应付款 Long term payable due within one year R,pX:H+
长期借款 Bank loans - Long term JV]
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应付债券-债券面值 Bond payable - Par value HbXPok
应付债券-债券溢价 Bond payable - Excess uf&myV7
应付债券-债券折价 Bond payable - Discount rvnT6Ve
应付债券-应计利息 Bond payable - Accrued interest \lZf<