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 。 G#|`Bjv"aP
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现金 Cash in hand Fq-AvU
银行存款 Cash in bank oD@~wcMIT0
其他货币资金-外埠存款Other monetary assets - cash in other cities bPe|/wp
其他货币资金-银行本票 Other monetary assets - cashier‘s check e
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其他货币资金-银行汇票 Other monetary assets - bank draft Y NRorE
其他货币资金-信用卡 Other monetary assets - credit cards :X66[V&eH
其他货币资金-信用证保证金 Other monetary assets - L/C deposit NrNxI'MG
其他货币资金-存出投资款 Other monetary assets - cash for investment M^e;WY@ D
短期投资-股票投资 Investments - Short term - stocks 9q4%s?)j
短期投资-债券投资 Investments - Short term - bonds KA"D2j9wn
短期投资-基金投资 Investments - Short term - funds `Dn"<-9:
短期投资-其他投资 Investments - Short term - others O.9r'n4f
短期投资跌价准备 Provision for short-term investment Kt 0
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长期股权投资-股票投资 Long term equity investment - stocks YhZmyYamE
长期股权投资-其他股权投资 Long term equity investment - others Bq20U:f
长期债券投资-债券投资 Long term securities investemnt - bonds (b]r_|'
长期债券投资-其他债权投资 Long term securities investment - others 7e`ylnP!
长期投资减值准备 Provision for long-term investment ~S$\ PG4
应收票据 Notes receivable l<89[{9o
应收股利 Dividends receivable RT
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应收利息 Interest receivable *[QFIDn:
应收帐款 Trade debtors /c>@^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S(c&XJR
预付帐款 Prepayment sXpA^pT"T
应收补贴款 Allowance receivable G!^}z(Mgi
其他应收款 Other debtors p ow.@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @5C!
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其他流动资产 Other current assets ]W7e2:Hra
物资采购 Purchase {e1akg.
原材料 Raw materials j3J\%7^i
包装物 Packing materials LXGlG
低值易耗品 Low value consumbles :'F7^
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材料成本差异 Material cost difference Q96"^Hd
自制半成品 Self-manufactured goods JF+E.-fy$
库存商品 Finished goods gXQ
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商品进销差价 Difference between purchase & sales of commodities -/7[\S
委托加工物资 Consigned processiong material .[qm>j,
委托代销商品 Consignment-out \'BA}v
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受托代销商品 Consignment-in '0\v[f{K3G
分期收款发出商品 Goods on instalment sales t}!Y}D
存货跌价准备 Provision for obsolete stocks Rl%?c5U/$
待摊费用 Prepaid expenses y9#r
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待处理流动资产损益 Unsettled G/L on current assets ';\v:dP
待处理固定资产损益 Unsettled G/L on fixed assets 9k`}fk\M
委托贷款-本金 Consignment loan - principle m"r
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委托贷款-利息 Consignment loan - interest &azy1.i~
委托贷款-减值准备 Consignment loan - provision Q8~|0X\.g
固定资产-房屋建筑物 Fixed assets - Buildings WqHsf1?N
固定资产-机器设备 Fixed assets - Plant and machinery whoQA
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?KK
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固定资产-运输设备 Fixed assets - Automobiles O\"k[V?.V
累计折旧 Accumulated depreciation rZK;=\Ot
固定资产减值准备 Impairment of fixed assets i.(kX`~J1
工程物资-专用材料 Project material - specific materials -!C9x?gNY
工程物资-专用设备 Project material - specific equipment k v>rv37u
工程物资-预付大型设备款 Project material - prepaid for equipment J$/'nL<{^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k|SywATr
在建工程 Construction in progress <uYeev%
在建工程减值准备 Impairment of construction in progress [T<Z?
固定资产清理 Disposal of fixed assets jnu!a.H
无形资产-专利权 Intangible assets - patent He}uE0^
无形资产-非专利技术 Intangible assets - industrial property and know-how EJz?GM
无形资产-商标权 Intangible assets - trademark rights }+F&=-P)
无形资产-土地使用权 Intangible assets - land use rights zIeJ[J@
无形资产-商誉 Intangible assets - goodwill 6N<v&7cSB
无形资产减值准备 Impairment of intangible assets ],3#[n[ m
长期待摊费用 Deferred assets WkF60'Hf
未确认融资费用 Unrecognized finance fees )qL UHE=
其他长期资产 Other long term assets hbOyrjanx
递延税款借项 Deferred assets debits [ljC S
应付票据 Notes payable :|V`QM
应付帐款 Trade creditors M(8Mj[>>Rj
预收帐款 Adanvances from customers xX5EhVR
代销商品款 Consignment-in payables qTA,rr#p0
其他应交款 Other payable to government \a}_=O
其他应付款 Other creditors ~@Wg3'&
应付股利 Proposed dividends z5|m`$gy
待转资产价值 Donated assets *>#mI/#}
预计负债 Accrued liabilities ^s;xLGl]
应付短期债券 Short-term debentures payable dP7nR1GS
其他流动负债 Other current liabilities r) SG!;X
预提费用 Accrued expenses W~QH"Sq
应付工资 Payroll payable P#ro;3S3y
应付福利费 Welfare payable l[
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短期借款-抵押借款 Bank loans - Short term - pledged CU7WK}2h2C
短期借款-信用借款 Bank loans - Short term - credit !gKz=-C
短期借款-担保借款 Bank loans - Short term - guaranteed 8=Z]?D=
一年内到期长期借款 Long term loans due within one year H
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一年内到期长期应付款 Long term payable due within one year \d&/,?,Ey
长期借款 Bank loans - Long term R=ipK63
应付债券-债券面值 Bond payable - Par value RY4b<i3
应付债券-债券溢价 Bond payable - Excess 0Gr ^#`
应付债券-债券折价 Bond payable - Discount $}TK,/W
应付债券-应计利息 Bond payable - Accrued interest ^hN.FIzM
长期应付款 Long term payable E;>BcPt5
专项应付款 Specific payable l?rT_uO 4
其他长期负债 Other long term liabilities 2`ED?F68gH
应交税金-所得税 Tax payable - income tax 0)^$9Z
应交税金-增值税 Tax payable - VAT "8%z,lHw
应交税金-营业税 Tax payable - business tax 9wB}EDZ
应交税金-消费税 Tax payable - consumable tax ?vd_8C2B
应交税金-其他 Tax payable - others ?L'4*S]
递延税款贷项 Deferred taxation credit uh8+Y%V
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股本 Share capital D#pZN,'
已归还投资 Investment returned s&