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 。 &EUI
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现金 Cash in hand <2.87:
银行存款 Cash in bank ~10 >mg
其他货币资金-外埠存款Other monetary assets - cash in other cities Q
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其他货币资金-银行本票 Other monetary assets - cashier‘s check e>zv+9'Q
其他货币资金-银行汇票 Other monetary assets - bank draft a1Kh
其他货币资金-信用卡 Other monetary assets - credit cards :cE6-Fv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <<SUIY@X
其他货币资金-存出投资款 Other monetary assets - cash for investment w'r?)WW$
短期投资-股票投资 Investments - Short term - stocks R(^2+mV?
短期投资-债券投资 Investments - Short term - bonds Xn%ty@8
短期投资-基金投资 Investments - Short term - funds ELvP<Ny}
短期投资-其他投资 Investments - Short term - others M+|J;caX
短期投资跌价准备 Provision for short-term investment )0 1,3J>#
长期股权投资-股票投资 Long term equity investment - stocks ZFxa2J~ ;
长期股权投资-其他股权投资 Long term equity investment - others |T;]%<O3E
长期债券投资-债券投资 Long term securities investemnt - bonds 2 -C*RHRx
长期债券投资-其他债权投资 Long term securities investment - others v1j&oA}$.
长期投资减值准备 Provision for long-term investment }Sx+: N*
应收票据 Notes receivable %U
uVD
应收股利 Dividends receivable *x<3
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应收利息 Interest receivable ~+)sL1lx
应收帐款 Trade debtors `;c{E%qeq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wCitQ0?
预付帐款 Prepayment VpO+52&
应收补贴款 Allowance receivable ^o8o
其他应收款 Other debtors O{{\jn|lR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .l:x!
其他流动资产 Other current assets Ve9*>6i&-4
物资采购 Purchase 4Q?3gA1
原材料 Raw materials 8h '~*
包装物 Packing materials GE!fh1[[u
低值易耗品 Low value consumbles 3*C|"|lJ
材料成本差异 Material cost difference [B1h0IR
自制半成品 Self-manufactured goods xV\mS+#
库存商品 Finished goods >"|"Gy (
商品进销差价 Difference between purchase & sales of commodities x!`~+f.6
委托加工物资 Consigned processiong material $v\o14
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委托代销商品 Consignment-out 5<77o|
受托代销商品 Consignment-in +d289"
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks ]m=2 $mK
待摊费用 Prepaid expenses nl/~7({
待处理流动资产损益 Unsettled G/L on current assets #HyE-|_
C
待处理固定资产损益 Unsettled G/L on fixed assets 5)=YTUCk
委托贷款-本金 Consignment loan - principle OaF[t*]D3
委托贷款-利息 Consignment loan - interest E5. @=U,c
委托贷款-减值准备 Consignment loan - provision f2]O5rXp
固定资产-房屋建筑物 Fixed assets - Buildings ZQN%!2
固定资产-机器设备 Fixed assets - Plant and machinery ++|vy~T
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;hZ^zL
固定资产-运输设备 Fixed assets - Automobiles mIYM+2p
累计折旧 Accumulated depreciation %|o2d&i
固定资产减值准备 Impairment of fixed assets caD| *.b
工程物资-专用材料 Project material - specific materials ~ \o
hH
工程物资-专用设备 Project material - specific equipment m[$pj~<\
工程物资-预付大型设备款 Project material - prepaid for equipment S7kZpD$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4iC=+YUn
在建工程 Construction in progress =LyRCrA
在建工程减值准备 Impairment of construction in progress zcCGREe=
固定资产清理 Disposal of fixed assets Rdj/n :
无形资产-专利权 Intangible assets - patent P~9y}7Q\0
无形资产-非专利技术 Intangible assets - industrial property and know-how v[!ZRwk4w3
无形资产-商标权 Intangible assets - trademark rights !wr2OxK*
无形资产-土地使用权 Intangible assets - land use rights i}e4P>ADD
无形资产-商誉 Intangible assets - goodwill %Q. |qyq
无形资产减值准备 Impairment of intangible assets U%4s@{7
长期待摊费用 Deferred assets cqZuG}VR
未确认融资费用 Unrecognized finance fees ?5Q_G1H&
其他长期资产 Other long term assets vE$n0bL2
递延税款借项 Deferred assets debits )o N#%%SB<
应付票据 Notes payable @lu`oyM
应付帐款 Trade creditors S*Hv2sl
预收帐款 Adanvances from customers sV$Zf
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代销商品款 Consignment-in payables *<#$B}!{
其他应交款 Other payable to government oeF0t'%
其他应付款 Other creditors " ,>,t_J
应付股利 Proposed dividends jImw_Q
待转资产价值 Donated assets Bnu5\P
预计负债 Accrued liabilities /;V:<mekf
应付短期债券 Short-term debentures payable GSa U:A
其他流动负债 Other current liabilities 1Farix1YDq
预提费用 Accrued expenses f6U
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应付工资 Payroll payable K<~J*k<v
应付福利费 Welfare payable p)YI8nW
短期借款-抵押借款 Bank loans - Short term - pledged tXW7G@
短期借款-信用借款 Bank loans - Short term - credit `#y?:s]e
短期借款-担保借款 Bank loans - Short term - guaranteed [e?vqm .
一年内到期长期借款 Long term loans due within one year *]+5T-R% $
一年内到期长期应付款 Long term payable due within one year _eg&