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 。 <X5ge>.
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现金 Cash in hand Y?zo")
银行存款 Cash in bank [Ls%nz|
其他货币资金-外埠存款Other monetary assets - cash in other cities 8<KC-|y.
其他货币资金-银行本票 Other monetary assets - cashier‘s check qK~]au:C
其他货币资金-银行汇票 Other monetary assets - bank draft o]&P0 b
其他货币资金-信用卡 Other monetary assets - credit cards C7}iwklcsa
其他货币资金-信用证保证金 Other monetary assets - L/C deposit hstGe>f[6
其他货币资金-存出投资款 Other monetary assets - cash for investment >Rb
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短期投资-股票投资 Investments - Short term - stocks T!pZj_ h=
短期投资-债券投资 Investments - Short term - bonds 5B8fz;l= B
短期投资-基金投资 Investments - Short term - funds 5~(nHCf>
短期投资-其他投资 Investments - Short term - others )nK+`{;@!
短期投资跌价准备 Provision for short-term investment ,9ew75Jl
长期股权投资-股票投资 Long term equity investment - stocks D$rn?@&g
长期股权投资-其他股权投资 Long term equity investment - others |lu@rN
长期债券投资-债券投资 Long term securities investemnt - bonds bxBndxl
长期债券投资-其他债权投资 Long term securities investment - others /[Rp~YzW
长期投资减值准备 Provision for long-term investment 0;*[}M]Z
应收票据 Notes receivable npbf>n^R
应收股利 Dividends receivable J~ +p7S
应收利息 Interest receivable Ad>@8^
应收帐款 Trade debtors !1]jk(Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 322-'S3<
预付帐款 Prepayment [ :Sl~
应收补贴款 Allowance receivable 7uF
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其他应收款 Other debtors YB^m!A),I[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H7<g5pv
其他流动资产 Other current assets A 2
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物资采购 Purchase > %Hw008
原材料 Raw materials v|(N
包装物 Packing materials &NbSG+t
低值易耗品 Low value consumbles V%C'@m(/SZ
材料成本差异 Material cost difference S@~ReRew2
自制半成品 Self-manufactured goods EQM[!g^a
库存商品 Finished goods D`.\c#;cN
商品进销差价 Difference between purchase & sales of commodities 3Q )"
委托加工物资 Consigned processiong material ra_TN;(
委托代销商品 Consignment-out I?%#`Rvu
受托代销商品 Consignment-in U^DR'X=
分期收款发出商品 Goods on instalment sales A8AeM`
存货跌价准备 Provision for obsolete stocks :6m"}8*q8
待摊费用 Prepaid expenses h=n\c6
Q
待处理流动资产损益 Unsettled G/L on current assets 3hzz*9/n
待处理固定资产损益 Unsettled G/L on fixed assets Eq=JmO'gHs
委托贷款-本金 Consignment loan - principle o"A?
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委托贷款-利息 Consignment loan - interest )oM%
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委托贷款-减值准备 Consignment loan - provision r?pFc3~N
固定资产-房屋建筑物 Fixed assets - Buildings ^%Ln@!P
固定资产-机器设备 Fixed assets - Plant and machinery C8}=fa3u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /7Q9(}
固定资产-运输设备 Fixed assets - Automobiles [[ Nn~7
累计折旧 Accumulated depreciation 1 .o0"
固定资产减值准备 Impairment of fixed assets !.4q{YWcYk
工程物资-专用材料 Project material - specific materials "av G#rsH
工程物资-专用设备 Project material - specific equipment gd]_OY7L
工程物资-预付大型设备款 Project material - prepaid for equipment jxYze/I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0U#m7
j
在建工程 Construction in progress .R@XstQ
在建工程减值准备 Impairment of construction in progress p6Ia)!xOGF
固定资产清理 Disposal of fixed assets 1:u~T@;" `
无形资产-专利权 Intangible assets - patent zY-?Bv_D
无形资产-非专利技术 Intangible assets - industrial property and know-how 77]lpmC
无形资产-商标权 Intangible assets - trademark rights r CUs
无形资产-土地使用权 Intangible assets - land use rights (#qQ;ch
无形资产-商誉 Intangible assets - goodwill vo~Qo;m
无形资产减值准备 Impairment of intangible assets a'*~E?b
长期待摊费用 Deferred assets R[m+s=+
未确认融资费用 Unrecognized finance fees +vV?[e
其他长期资产 Other long term assets 3J3wKw!`
递延税款借项 Deferred assets debits CE|
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应付票据 Notes payable Fa{[kJ8z
应付帐款 Trade creditors bZj5qjl`x
预收帐款 Adanvances from customers +]~}kvk:
代销商品款 Consignment-in payables DV*e.Y>
其他应交款 Other payable to government 4ZYywD wn
其他应付款 Other creditors o+- 0`!yj
应付股利 Proposed dividends 5 (q4o`
待转资产价值 Donated assets b/E3Kse?
预计负债 Accrued liabilities y7'9KQ
应付短期债券 Short-term debentures payable eF4f7>5Cv
其他流动负债 Other current liabilities ;D%H}+Z
预提费用 Accrued expenses /NuO>kQa
应付工资 Payroll payable &F'n
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应付福利费 Welfare payable @Q!Tvw/
短期借款-抵押借款 Bank loans - Short term - pledged zOy_qozk
短期借款-信用借款 Bank loans - Short term - credit v9#F\ F/
短期借款-担保借款 Bank loans - Short term - guaranteed !?K#f?x<?
一年内到期长期借款 Long term loans due within one year \(zUI
一年内到期长期应付款 Long term payable due within one year PMQlJ&
长期借款 Bank loans - Long term w.+G+r=
应付债券-债券面值 Bond payable - Par value H#T&