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 。 @bU(z$eB
95jJ"4 a+
现金 Cash in hand pv1J6
银行存款 Cash in bank ciO^2X
其他货币资金-外埠存款Other monetary assets - cash in other cities SOQm>\U'i
其他货币资金-银行本票 Other monetary assets - cashier‘s check N
}Ozm6Mc
其他货币资金-银行汇票 Other monetary assets - bank draft }2 zJ8A9-
其他货币资金-信用卡 Other monetary assets - credit cards `r;e\Cp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $$8xdv#
其他货币资金-存出投资款 Other monetary assets - cash for investment qYZ\<h^
短期投资-股票投资 Investments - Short term - stocks 3{B`[$
短期投资-债券投资 Investments - Short term - bonds Rr+Y::E
短期投资-基金投资 Investments - Short term - funds R06q~ >
短期投资-其他投资 Investments - Short term - others TZL)jfhj
短期投资跌价准备 Provision for short-term investment #"% ]1={b
长期股权投资-股票投资 Long term equity investment - stocks >v^Bn|_/
长期股权投资-其他股权投资 Long term equity investment - others =;Gy"F1 dp
长期债券投资-债券投资 Long term securities investemnt - bonds 'V=w?G
5
长期债券投资-其他债权投资 Long term securities investment - others v{9< ATi
长期投资减值准备 Provision for long-term investment kr2V
应收票据 Notes receivable j&) "a,f
应收股利 Dividends receivable 8$}1|"F
应收利息 Interest receivable ^pA|ubZ
应收帐款 Trade debtors OLpE0gZ.|`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _q`$W9M+k
预付帐款 Prepayment i~
D,
应收补贴款 Allowance receivable "2:]9j
其他应收款 Other debtors J2H/z5YRJ4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors UV8,SSDTV
其他流动资产 Other current assets oZ;u>MeZ
物资采购 Purchase xgP/BK2"
原材料 Raw materials Gr6XqO_
包装物 Packing materials SAswP
低值易耗品 Low value consumbles v
WKUV|
材料成本差异 Material cost difference b489sa
自制半成品 Self-manufactured goods ~3 4Ly
库存商品 Finished goods aV`4M VWOz
商品进销差价 Difference between purchase & sales of commodities TGx:#x*k
委托加工物资 Consigned processiong material @A6P[r
委托代销商品 Consignment-out * Zb-YA
受托代销商品 Consignment-in o =)hUr
分期收款发出商品 Goods on instalment sales w8i"-SE
存货跌价准备 Provision for obsolete stocks [H$37Hx!
待摊费用 Prepaid expenses Z'iXuI49
待处理流动资产损益 Unsettled G/L on current assets F aO=<jYi
待处理固定资产损益 Unsettled G/L on fixed assets @+1-_Q`s/R
委托贷款-本金 Consignment loan - principle }WXO[ +l
委托贷款-利息 Consignment loan - interest Z"rrbN1
委托贷款-减值准备 Consignment loan - provision to@ O
固定资产-房屋建筑物 Fixed assets - Buildings cd,)GF
固定资产-机器设备 Fixed assets - Plant and machinery `Cy-*$$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yAOYe"d
固定资产-运输设备 Fixed assets - Automobiles Qm86!(eZ-
累计折旧 Accumulated depreciation M; *f(JY$
固定资产减值准备 Impairment of fixed assets 7kapa59
工程物资-专用材料 Project material - specific materials yZFm<_9>
工程物资-专用设备 Project material - specific equipment afY~Y?PJ<
工程物资-预付大型设备款 Project material - prepaid for equipment g2p/#\D\J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b
oAu
在建工程 Construction in progress LO{{3No
在建工程减值准备 Impairment of construction in progress tEP~`$9
固定资产清理 Disposal of fixed assets $rFLhp}
无形资产-专利权 Intangible assets - patent cSy{*K{B
无形资产-非专利技术 Intangible assets - industrial property and know-how tpp. 9
无形资产-商标权 Intangible assets - trademark rights Ru8k2d$B
无形资产-土地使用权 Intangible assets - land use rights 1?s]nU
无形资产-商誉 Intangible assets - goodwill d>@&[C!28
无形资产减值准备 Impairment of intangible assets 3}{od$3G
长期待摊费用 Deferred assets I g*68M<
未确认融资费用 Unrecognized finance fees pX3Q@3,$
其他长期资产 Other long term assets 4kZX$ct}
递延税款借项 Deferred assets debits +$R4'{9q
应付票据 Notes payable 6rlafISvO
应付帐款 Trade creditors m3zmyw}
预收帐款 Adanvances from customers v:
0.
代销商品款 Consignment-in payables ?u`+?"'H
其他应交款 Other payable to government Lk{ES$
其他应付款 Other creditors `!{m#BBT}
应付股利 Proposed dividends ./nq*4=
待转资产价值 Donated assets FTvFtdY
预计负债 Accrued liabilities
meQ>
mW
应付短期债券 Short-term debentures payable 5*QNE!
其他流动负债 Other current liabilities )!2$yD
预提费用 Accrued expenses <RzGxhT
应付工资 Payroll payable 9&e=s<6dO
应付福利费 Welfare payable /y/O&`X(
短期借款-抵押借款 Bank loans - Short term - pledged t,|`#6 Ft
短期借款-信用借款 Bank loans - Short term - credit 1I< <`7'
短期借款-担保借款 Bank loans - Short term - guaranteed Dj!v+<b
一年内到期长期借款 Long term loans due within one year ^gx`@^su
一年内到期长期应付款 Long term payable due within one year ,{=pFs2
长期借款 Bank loans - Long term !qe,&