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 。 uTB;Bva
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现金 Cash in hand )bw>)&)b`
银行存款 Cash in bank g<}EL[9[J
其他货币资金-外埠存款Other monetary assets - cash in other cities EX8]i,s|E
其他货币资金-银行本票 Other monetary assets - cashier‘s check S,Zjol %p
其他货币资金-银行汇票 Other monetary assets - bank draft K2:
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其他货币资金-信用卡 Other monetary assets - credit cards l]3g6c
其他货币资金-信用证保证金 Other monetary assets - L/C deposit W+Gu\=s%O
其他货币资金-存出投资款 Other monetary assets - cash for investment \+L_'*&8
短期投资-股票投资 Investments - Short term - stocks fBw+Y4nCO7
短期投资-债券投资 Investments - Short term - bonds VJHHC.Kz
短期投资-基金投资 Investments - Short term - funds f_.1)O'83
短期投资-其他投资 Investments - Short term - others |byB7f
短期投资跌价准备 Provision for short-term investment |W*f6F3
长期股权投资-股票投资 Long term equity investment - stocks )@SIFE
长期股权投资-其他股权投资 Long term equity investment - others J8? 6yd-7
长期债券投资-债券投资 Long term securities investemnt - bonds &\Cvrxa
长期债券投资-其他债权投资 Long term securities investment - others t'm]E2/
长期投资减值准备 Provision for long-term investment ]~kqPw<R
应收票据 Notes receivable h`3;^T
应收股利 Dividends receivable 6@bGh|
应收利息 Interest receivable 0FTiTrTn
应收帐款 Trade debtors TSHp.ABf
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }})4S;j
预付帐款 Prepayment -uO< ]
应收补贴款 Allowance receivable 1T}|c;fc
其他应收款 Other debtors Of([z!'Gc
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Nmi#$K[x
其他流动资产 Other current assets 7^|3TTK
物资采购 Purchase ua7I K~8l
原材料 Raw materials 5:n&G[Md
包装物 Packing materials EY2s${26%
低值易耗品 Low value consumbles :GL|
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材料成本差异 Material cost difference u!L8Sv
自制半成品 Self-manufactured goods 9R.tkc|K
库存商品 Finished goods &\!-d%||)
商品进销差价 Difference between purchase & sales of commodities ]V.9jlXF
委托加工物资 Consigned processiong material ;;l(
委托代销商品 Consignment-out a[9;Okm#
受托代销商品 Consignment-in (7Y :3
分期收款发出商品 Goods on instalment sales (T'inNbJe
存货跌价准备 Provision for obsolete stocks 5bZ`YO
待摊费用 Prepaid expenses ' P-K}Y
待处理流动资产损益 Unsettled G/L on current assets >|z=-hqPK
待处理固定资产损益 Unsettled G/L on fixed assets 0Vy*
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委托贷款-本金 Consignment loan - principle hc0VS3 k)
委托贷款-利息 Consignment loan - interest WYaDN:kZf
委托贷款-减值准备 Consignment loan - provision OtQKDpJq
固定资产-房屋建筑物 Fixed assets - Buildings (W@
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固定资产-机器设备 Fixed assets - Plant and machinery =WDf [?ED
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7zQD.+&L
固定资产-运输设备 Fixed assets - Automobiles ?kS5=&<
累计折旧 Accumulated depreciation =797;|B H
固定资产减值准备 Impairment of fixed assets #"7:NR^H^
工程物资-专用材料 Project material - specific materials $V5Ol6@2
工程物资-专用设备 Project material - specific equipment {MYlW0)~
工程物资-预付大型设备款 Project material - prepaid for equipment ~@got
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RJtSHiM2
在建工程 Construction in progress ?cg+RNI
在建工程减值准备 Impairment of construction in progress U35}0NT _
固定资产清理 Disposal of fixed assets D0x+b2x^
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how |h6@hB\
无形资产-商标权 Intangible assets - trademark rights dHOz;4_
无形资产-土地使用权 Intangible assets - land use rights UI;!_C_
无形资产-商誉 Intangible assets - goodwill VK`b'U&l"
无形资产减值准备 Impairment of intangible assets v8pUt\m"
长期待摊费用 Deferred assets Ud{-H_m+
未确认融资费用 Unrecognized finance fees 1N#TL"lMS
其他长期资产 Other long term assets ]$*N5
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递延税款借项 Deferred assets debits OQ[>s(`*{
应付票据 Notes payable 7 ic]q,
应付帐款 Trade creditors typ*.j[q
预收帐款 Adanvances from customers [;I.aT}R!;
代销商品款 Consignment-in payables m41n5T`
其他应交款 Other payable to government W:EXL@
其他应付款 Other creditors >Zmpsa+
应付股利 Proposed dividends @
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待转资产价值 Donated assets AKAAb~{
预计负债 Accrued liabilities u)Y#&q