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 。 50^ux:Uv+N
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现金 Cash in hand WTJ
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银行存款 Cash in bank f~`=I NrU
其他货币资金-外埠存款Other monetary assets - cash in other cities l
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其他货币资金-银行本票 Other monetary assets - cashier‘s check d#g))f;
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards { qNPhi
其他货币资金-信用证保证金 Other monetary assets - L/C deposit E#B-JLMGl
其他货币资金-存出投资款 Other monetary assets - cash for investment +WH\,E
短期投资-股票投资 Investments - Short term - stocks ]ordqulq1
短期投资-债券投资 Investments - Short term - bonds FlBhCZ|^
短期投资-基金投资 Investments - Short term - funds !GqFX+!Ju
短期投资-其他投资 Investments - Short term - others i}) s4%a
短期投资跌价准备 Provision for short-term investment zw/AZLS
长期股权投资-股票投资 Long term equity investment - stocks #).$o~1ht!
长期股权投资-其他股权投资 Long term equity investment - others 6_Fr \H
长期债券投资-债券投资 Long term securities investemnt - bonds 1@F-t94I
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment Z}J5sifr
应收票据 Notes receivable 1qRquY
应收股利 Dividends receivable $Habhw
应收利息 Interest receivable Zse&{
应收帐款 Trade debtors 4l$OO;B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fZG Y'o&5
预付帐款 Prepayment bn(N8MFCV
应收补贴款 Allowance receivable )U@9dV7u
其他应收款 Other debtors 'NEl`v*<P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +[7~:e}DZ
其他流动资产 Other current assets EuK}L[Kl
物资采购 Purchase sT M;l,
原材料 Raw materials a +w2cN'
包装物 Packing materials <^5!]8*O
低值易耗品 Low value consumbles x[(6V'
材料成本差异 Material cost difference `2mddx8
自制半成品 Self-manufactured goods KGz Nj%
库存商品 Finished goods mci> MEb
商品进销差价 Difference between purchase & sales of commodities +V3mF_s|z
委托加工物资 Consigned processiong material ^4dE8Ve"@
委托代销商品 Consignment-out :<QknU}dwy
受托代销商品 Consignment-in "rv~I_zl
分期收款发出商品 Goods on instalment sales (bsx|8[
存货跌价准备 Provision for obsolete stocks SH%NYjj
待摊费用 Prepaid expenses z
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待处理流动资产损益 Unsettled G/L on current assets fF@w:;u
待处理固定资产损益 Unsettled G/L on fixed assets FlqGexY5
委托贷款-本金 Consignment loan - principle o?`FjZ6;x
委托贷款-利息 Consignment loan - interest rq+_[!
委托贷款-减值准备 Consignment loan - provision Nu5|tf9%
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固定资产-房屋建筑物 Fixed assets - Buildings Qs6<(zaqkt
固定资产-机器设备 Fixed assets - Plant and machinery 7EJ2 On
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K"#$",}=
固定资产-运输设备 Fixed assets - Automobiles Z(mUU]
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets ]G/m,Zv*:
工程物资-专用材料 Project material - specific materials BEdCA]T
工程物资-专用设备 Project material - specific equipment ci0A!wWD
工程物资-预付大型设备款 Project material - prepaid for equipment dSM\:/t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Hfcp
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在建工程 Construction in progress SE'Im
在建工程减值准备 Impairment of construction in progress jLAEHEs
固定资产清理 Disposal of fixed assets ++cS^ Lo
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how 8&<mg;H,
无形资产-商标权 Intangible assets - trademark rights *uvM6F$ut
无形资产-土地使用权 Intangible assets - land use rights -F 5BJk
无形资产-商誉 Intangible assets - goodwill djd/QAfSC
无形资产减值准备 Impairment of intangible assets DIC*{aBf
长期待摊费用 Deferred assets BU`X_Z1)
未确认融资费用 Unrecognized finance fees =sJ?]U
其他长期资产 Other long term assets d"wA"*8~y
递延税款借项 Deferred assets debits I/E 9:
应付票据 Notes payable TW|K.t@5#H
应付帐款 Trade creditors c*bvZC^6
预收帐款 Adanvances from customers c%H' jB[
代销商品款 Consignment-in payables ?Ga8.0Z~KT
其他应交款 Other payable to government #;[G>-tC
其他应付款 Other creditors 9`in
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应付股利 Proposed dividends X9x`
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待转资产价值 Donated assets hnj\|6L
预计负债 Accrued liabilities -3K h
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应付短期债券 Short-term debentures payable NL21se
其他流动负债 Other current liabilities 5pQpzn=
预提费用 Accrued expenses CPz<iU
应付工资 Payroll payable -|>~I#vY
应付福利费 Welfare payable DiFLat]X
短期借款-抵押借款 Bank loans - Short term - pledged 'I[?R&j$G
短期借款-信用借款 Bank loans - Short term - credit uwe#&