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 。 HF*j`}
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现金 Cash in hand S1D9AcK
银行存款 Cash in bank di-O*ug
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft *Te4U5F
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit g0^~J2sDd
其他货币资金-存出投资款 Other monetary assets - cash for investment ) 1lJ<g#
短期投资-股票投资 Investments - Short term - stocks /Oq1q._9F
短期投资-债券投资 Investments - Short term - bonds *]{9K
短期投资-基金投资 Investments - Short term - funds Fv?R\`52u
短期投资-其他投资 Investments - Short term - others s(1_:
短期投资跌价准备 Provision for short-term investment JIyBhFI
长期股权投资-股票投资 Long term equity investment - stocks !Z#_X@NFc
长期股权投资-其他股权投资 Long term equity investment - others LVPt*S= /
长期债券投资-债券投资 Long term securities investemnt - bonds ^tm++
长期债券投资-其他债权投资 Long term securities investment - others =q_&*'
长期投资减值准备 Provision for long-term investment 1VhoJGH;C
应收票据 Notes receivable .yctE:n
应收股利 Dividends receivable 1$='`@8I
应收利息 Interest receivable .\z|Fr
应收帐款 Trade debtors >u BV
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @D.R0uM
预付帐款 Prepayment ;whFaQi 4
应收补贴款 Allowance receivable jw:4fb
其他应收款 Other debtors /E`l:&89)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets p/\$P=
物资采购 Purchase ka?IX9t\
原材料 Raw materials 2+T 8Y,g
包装物 Packing materials 1R5\GKF6o
低值易耗品 Low value consumbles Z$OF|ZZQ
材料成本差异 Material cost difference q|47;bK'
自制半成品 Self-manufactured goods `-72>F ;T
库存商品 Finished goods Rxvd+8FF
商品进销差价 Difference between purchase & sales of commodities 2a._?(k_y
委托加工物资 Consigned processiong material XEf
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委托代销商品 Consignment-out s${T*)S@G
受托代销商品 Consignment-in 37:b D
分期收款发出商品 Goods on instalment sales GL;x:2XA
存货跌价准备 Provision for obsolete stocks mV:RmA
待摊费用 Prepaid expenses ,?0-=o
待处理流动资产损益 Unsettled G/L on current assets IyG=
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待处理固定资产损益 Unsettled G/L on fixed assets T3u5al
委托贷款-本金 Consignment loan - principle )Dk0V!%N
委托贷款-利息 Consignment loan - interest ,6EZb[;g^
委托贷款-减值准备 Consignment loan - provision "Cyo<|
固定资产-房屋建筑物 Fixed assets - Buildings VgFF+Eg
固定资产-机器设备 Fixed assets - Plant and machinery P`Hd*xh".j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %468s7Q[Mi
固定资产-运输设备 Fixed assets - Automobiles $L<_uqSk
累计折旧 Accumulated depreciation H0D>A<Ue
固定资产减值准备 Impairment of fixed assets %#Wg^l
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工程物资-专用材料 Project material - specific materials +!L_E6pyXE
工程物资-专用设备 Project material - specific equipment 4! Oa4
工程物资-预付大型设备款 Project material - prepaid for equipment c:?#zX
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .
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在建工程 Construction in progress h30QCk
在建工程减值准备 Impairment of construction in progress E]u'MX
固定资产清理 Disposal of fixed assets RS||KA])J
无形资产-专利权 Intangible assets - patent X YNUss
无形资产-非专利技术 Intangible assets - industrial property and know-how S1H47<)UF
无形资产-商标权 Intangible assets - trademark rights s{"`=dKT
无形资产-土地使用权 Intangible assets - land use rights h0QYoDvbC
无形资产-商誉 Intangible assets - goodwill XvA0nEi
无形资产减值准备 Impairment of intangible assets g9([3pV,
长期待摊费用 Deferred assets m]-v IUpb
未确认融资费用 Unrecognized finance fees Ry8WNVO}R
其他长期资产 Other long term assets qSpa4W[
递延税款借项 Deferred assets debits 7'{Yz
应付票据 Notes payable z~}StCH(
应付帐款 Trade creditors 9U }MXY0
预收帐款 Adanvances from customers U>L=.\\|
代销商品款 Consignment-in payables s
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其他应交款 Other payable to government ZHiICh|et%
其他应付款 Other creditors +/@ZnE9s
应付股利 Proposed dividends B(en5|
待转资产价值 Donated assets m m J)m
预计负债 Accrued liabilities =|6^)lt$
应付短期债券 Short-term debentures payable Kc9mI>u H
其他流动负债 Other current liabilities XD+cs.{5
预提费用 Accrued expenses $@u^Jt, ?
应付工资 Payroll payable 5&