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 。 -&u2C}4s
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现金 Cash in hand 7aJLC!
银行存款 Cash in bank W~J>
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其他货币资金-外埠存款Other monetary assets - cash in other cities <4{,u1!t
其他货币资金-银行本票 Other monetary assets - cashier‘s check L)cy&"L|
其他货币资金-银行汇票 Other monetary assets - bank draft Fx.hti
其他货币资金-信用卡 Other monetary assets - credit cards ^hhJ6E_W
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &ESE?{of)
其他货币资金-存出投资款 Other monetary assets - cash for investment ^f-?xX
Px
短期投资-股票投资 Investments - Short term - stocks dcgz<m
短期投资-债券投资 Investments - Short term - bonds h$Z_r($b
短期投资-基金投资 Investments - Short term - funds k#I4^
短期投资-其他投资 Investments - Short term - others e[HP]$\
短期投资跌价准备 Provision for short-term investment \)=X=yn2
长期股权投资-股票投资 Long term equity investment - stocks ~L G).
长期股权投资-其他股权投资 Long term equity investment - others J3oj}M*
长期债券投资-债券投资 Long term securities investemnt - bonds \o-
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长期债券投资-其他债权投资 Long term securities investment - others 4|Dxyb>pS
长期投资减值准备 Provision for long-term investment tTT./-*0
应收票据 Notes receivable U}55;4^LX
应收股利 Dividends receivable Z^w}: {
应收利息 Interest receivable CF`tNA3fxm
应收帐款 Trade debtors b{C3r3B8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MZGN,[~)6
预付帐款 Prepayment >g]S"ku|
应收补贴款 Allowance receivable >bia
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其他应收款 Other debtors \>8"r,hG|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0Dj<-n{9
其他流动资产 Other current assets W2VH? -Gw
物资采购 Purchase 2} ,|RQETy
原材料 Raw materials W_NQi
包装物 Packing materials Q7X6OFl?
低值易耗品 Low value consumbles ^FJ=/ #@T
材料成本差异 Material cost difference 7u"t4Or
自制半成品 Self-manufactured goods c]`}DH,TJ
库存商品 Finished goods uUUj?%
商品进销差价 Difference between purchase & sales of commodities xF'9`y^]!@
委托加工物资 Consigned processiong material rzH*| B0g
委托代销商品 Consignment-out ]VifDFL}
受托代销商品 Consignment-in N@$g"w
分期收款发出商品 Goods on instalment sales _7(>0GY
存货跌价准备 Provision for obsolete stocks d&:ABI
待摊费用 Prepaid expenses v,N*vqWS
待处理流动资产损益 Unsettled G/L on current assets 8}3dwr;-
待处理固定资产损益 Unsettled G/L on fixed assets *~F\k):>
委托贷款-本金 Consignment loan - principle gdupG
委托贷款-利息 Consignment loan - interest .]+oE$,!
委托贷款-减值准备 Consignment loan - provision zPp?D_t
固定资产-房屋建筑物 Fixed assets - Buildings #>+O=YO
固定资产-机器设备 Fixed assets - Plant and machinery Np4';H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures sgdxr!1?y
固定资产-运输设备 Fixed assets - Automobiles b[<zT[.:
累计折旧 Accumulated depreciation p/|]])2
固定资产减值准备 Impairment of fixed assets Bb^CukS:
工程物资-专用材料 Project material - specific materials Xqt3p6
工程物资-专用设备 Project material - specific equipment Om%{fq&
工程物资-预付大型设备款 Project material - prepaid for equipment M),i4a?2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production CA7 ZoMB#
在建工程 Construction in progress S}Wj+H;
在建工程减值准备 Impairment of construction in progress e_Na_l]
固定资产清理 Disposal of fixed assets P9~7GFas|
无形资产-专利权 Intangible assets - patent d'~
k f#
无形资产-非专利技术 Intangible assets - industrial property and know-how v\>!J?
无形资产-商标权 Intangible assets - trademark rights {VBx;A3*I
无形资产-土地使用权 Intangible assets - land use rights z; 6Tp
无形资产-商誉 Intangible assets - goodwill gWm
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无形资产减值准备 Impairment of intangible assets vA rM.Bu>b
长期待摊费用 Deferred assets .CI {g2
未确认融资费用 Unrecognized finance fees 0xbx2jlkY
其他长期资产 Other long term assets "oZ-W?IK E
递延税款借项 Deferred assets debits vtyk\e)
应付票据 Notes payable aZt5/|B
应付帐款 Trade creditors }W{rDc kv
预收帐款 Adanvances from customers E5D5
代销商品款 Consignment-in payables vT)(#0>z
其他应交款 Other payable to government RG [*:ReB9
其他应付款 Other creditors 3.M<ATe^
应付股利 Proposed dividends |~b.rKQt[
待转资产价值 Donated assets >p4#AfGF
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable <aJdm!6
其他流动负债 Other current liabilities zr~hGhfq
预提费用 Accrued expenses ^&oa\7<'
应付工资 Payroll payable tz&'!n}
应付福利费 Welfare payable S(kj"t*3
短期借款-抵押借款 Bank loans - Short term - pledged Wk$ 7<