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 。 LD.Ck6@
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现金 Cash in hand *F
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银行存款 Cash in bank "Gh#`T0#a
其他货币资金-外埠存款Other monetary assets - cash in other cities Y^eX@dEFR
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?[SVqj2-
其他货币资金-银行汇票 Other monetary assets - bank draft QT}iaeC1i
其他货币资金-信用卡 Other monetary assets - credit cards $%}>zqD1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n&7@@@cA
其他货币资金-存出投资款 Other monetary assets - cash for investment NhlJ3/J j
短期投资-股票投资 Investments - Short term - stocks x-~-nn\O
短期投资-债券投资 Investments - Short term - bonds *PcVSEP/0
短期投资-基金投资 Investments - Short term - funds /#\?1)jCK
短期投资-其他投资 Investments - Short term - others 7+
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短期投资跌价准备 Provision for short-term investment '5WN,Vy8.
长期股权投资-股票投资 Long term equity investment - stocks )+B=z}:Nfz
长期股权投资-其他股权投资 Long term equity investment - others +FBi5h
长期债券投资-债券投资 Long term securities investemnt - bonds eiB(VOJ
长期债券投资-其他债权投资 Long term securities investment - others \9jpCNdJ
长期投资减值准备 Provision for long-term investment !u0U5>ccw
应收票据 Notes receivable fk\5D[j^
应收股利 Dividends receivable 5`yPT>*#m>
应收利息 Interest receivable "gg(tp45
应收帐款 Trade debtors o[{&!t
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MgP{W=h2
预付帐款 Prepayment 2mOfsn d@
应收补贴款 Allowance receivable >Jiij
其他应收款 Other debtors rG5i-'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =F[lg?g
其他流动资产 Other current assets %JaE4&
物资采购 Purchase 7 s-`QdWX
原材料 Raw materials {.#j1r4J`
包装物 Packing materials cUVTRWV
低值易耗品 Low value consumbles EFNdiv$wF
材料成本差异 Material cost difference 'Ae
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自制半成品 Self-manufactured goods hLn&5jYHvt
库存商品 Finished goods 0$?qoS
商品进销差价 Difference between purchase & sales of commodities /MqP[*L
委托加工物资 Consigned processiong material 6NSO >/E
委托代销商品 Consignment-out f-s~Q4
受托代销商品 Consignment-in AG=9b
分期收款发出商品 Goods on instalment sales PIpWa$b
存货跌价准备 Provision for obsolete stocks *
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待摊费用 Prepaid expenses 59/Q*7ZJ
待处理流动资产损益 Unsettled G/L on current assets 5D-BIPn=JV
待处理固定资产损益 Unsettled G/L on fixed assets * T\
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委托贷款-本金 Consignment loan - principle ndB@J*Imu
委托贷款-利息 Consignment loan - interest .Wh6(LDY(
委托贷款-减值准备 Consignment loan - provision ~q5-9{ma
固定资产-房屋建筑物 Fixed assets - Buildings _we3jzMW
固定资产-机器设备 Fixed assets - Plant and machinery _32/WQF6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .yG8B:7N2
固定资产-运输设备 Fixed assets - Automobiles R>` ih&,)
累计折旧 Accumulated depreciation s|KfC>#
固定资产减值准备 Impairment of fixed assets l
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工程物资-专用材料 Project material - specific materials >pa\n9=Q^
工程物资-专用设备 Project material - specific equipment f5N<3 m=
工程物资-预付大型设备款 Project material - prepaid for equipment iF+S%aPd#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 'H
FwP\HX
在建工程 Construction in progress 6O]Xhe0d@
在建工程减值准备 Impairment of construction in progress T+3k$G[e/
固定资产清理 Disposal of fixed assets 6J]~A0vsi}
无形资产-专利权 Intangible assets - patent @!,D%]8"
无形资产-非专利技术 Intangible assets - industrial property and know-how wo$|~
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无形资产-商标权 Intangible assets - trademark rights !__D}k,
无形资产-土地使用权 Intangible assets - land use rights ^
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无形资产-商誉 Intangible assets - goodwill W3aXW,P. V
无形资产减值准备 Impairment of intangible assets @t "~
长期待摊费用 Deferred assets ?F!W#
未确认融资费用 Unrecognized finance fees 37,L**Dgs
其他长期资产 Other long term assets KgL<}=S
递延税款借项 Deferred assets debits %oMWcgsdJi
应付票据 Notes payable HI7]%
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应付帐款 Trade creditors v5P*<U Ax
预收帐款 Adanvances from customers fWqv3nY^
代销商品款 Consignment-in payables $;Q=iv3
其他应交款 Other payable to government $)4GCP
其他应付款 Other creditors tc!!W9{69
应付股利 Proposed dividends t4C<#nfo
待转资产价值 Donated assets k`{RXx
预计负债 Accrued liabilities CuF%[9[cT
应付短期债券 Short-term debentures payable sf<Q#ieTxY
其他流动负债 Other current liabilities ttTI#Fr2
预提费用 Accrued expenses <e$5~Spc
应付工资 Payroll payable AfuXu@UZ_/
应付福利费 Welfare payable c&0;wgieg
短期借款-抵押借款 Bank loans - Short term - pledged 0@JilGk1u
短期借款-信用借款 Bank loans - Short term - credit PjiNu.>2(
短期借款-担保借款 Bank loans - Short term - guaranteed >2FAi.,
一年内到期长期借款 Long term loans due within one year 6yy|V~5
一年内到期长期应付款 Long term payable due within one year cA2^5'$$
长期借款 Bank loans - Long term m
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应付债券-债券面值 Bond payable - Par value *vRNG 3D/
应付债券-债券溢价 Bond payable - Excess (9Fabo\SH
应付债券-债券折价 Bond payable - Discount >Iu]T{QNO
应付债券-应计利息 Bond payable - Accrued interest -ryDsq
长期应付款 Long term payable /h1d
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专项应付款 Specific payable
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其他长期负债 Other long term liabilities jdV .{8@
应交税金-所得税 Tax payable - income tax 0\8*S3,q
应交税金-增值税 Tax payable - VAT !hwzKm=%N
应交税金-营业税 Tax payable - business tax GMVC&^
应交税金-消费税 Tax payable - consumable tax s
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应交税金-其他 Tax payable - others 82G lbd)
递延税款贷项 Deferred taxation credit D|u^8\'.
股本 Share capital )< &B