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 。 : ciwh
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现金 Cash in hand Uhh[le2 %
银行存款 Cash in bank R6;229e
其他货币资金-外埠存款Other monetary assets - cash in other cities !$iwU3~<
其他货币资金-银行本票 Other monetary assets - cashier‘s check MJe/ \
其他货币资金-银行汇票 Other monetary assets - bank draft 4xs>X7
其他货币资金-信用卡 Other monetary assets - credit cards mL}Wan
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ',FVT4OMw
其他货币资金-存出投资款 Other monetary assets - cash for investment Z] cFbl\ma
短期投资-股票投资 Investments - Short term - stocks Ve[Kv07
短期投资-债券投资 Investments - Short term - bonds {yf,:5
短期投资-基金投资 Investments - Short term - funds DPnrzV)
短期投资-其他投资 Investments - Short term - others E]a,2{&8<
短期投资跌价准备 Provision for short-term investment <MhODC")
长期股权投资-股票投资 Long term equity investment - stocks mp(:D&M
长期股权投资-其他股权投资 Long term equity investment - others tx1TtWo
长期债券投资-债券投资 Long term securities investemnt - bonds ?j!/Hc/b4
长期债券投资-其他债权投资 Long term securities investment - others -y&>&D
长期投资减值准备 Provision for long-term investment <4?(|Vh[m]
应收票据 Notes receivable -t`KCf,0
应收股利 Dividends receivable P&o+ut:
应收利息 Interest receivable dXt@x8E
应收帐款 Trade debtors = "Lb5!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors bsc b
预付帐款 Prepayment REJBm
应收补贴款 Allowance receivable 78Zb IL
其他应收款 Other debtors "$%&C%t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors J{uqbrJICr
其他流动资产 Other current assets K)`l >o1
物资采购 Purchase )u!}`UJ
原材料 Raw materials %I)*5 M6
包装物 Packing materials "NSY=)fV
低值易耗品 Low value consumbles LwQYO'X
材料成本差异 Material cost difference 2F1Bz<
自制半成品 Self-manufactured goods G
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库存商品 Finished goods ^?0WE
商品进销差价 Difference between purchase & sales of commodities [9CBTSr
委托加工物资 Consigned processiong material x*^)B~7}
委托代销商品 Consignment-out )lx;u.$4
受托代销商品 Consignment-in 4NFvX4
分期收款发出商品 Goods on instalment sales d5LL(
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存货跌价准备 Provision for obsolete stocks +{e2TY
待摊费用 Prepaid expenses m<4tH5};d
待处理流动资产损益 Unsettled G/L on current assets Wc##
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待处理固定资产损益 Unsettled G/L on fixed assets [QT
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委托贷款-本金 Consignment loan - principle _32 o7}!x
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision t_X
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固定资产-房屋建筑物 Fixed assets - Buildings ve/|"RB
固定资产-机器设备 Fixed assets - Plant and machinery &ujq6~
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PsS8b
固定资产-运输设备 Fixed assets - Automobiles c30kb
累计折旧 Accumulated depreciation 2;ogkPv '
固定资产减值准备 Impairment of fixed assets ~ln96*)M;
工程物资-专用材料 Project material - specific materials cC`PmDGq
工程物资-专用设备 Project material - specific equipment Kv\uBMJNW
工程物资-预付大型设备款 Project material - prepaid for equipment R^4
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9;pD0h|
在建工程 Construction in progress $xj>
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在建工程减值准备 Impairment of construction in progress 9[\$\l
固定资产清理 Disposal of fixed assets TbR
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无形资产-专利权 Intangible assets - patent ^w}BXVn
无形资产-非专利技术 Intangible assets - industrial property and know-how %LdFS~
无形资产-商标权 Intangible assets - trademark rights oJ}$ /_
无形资产-土地使用权 Intangible assets - land use rights /{X2:g {
无形资产-商誉 Intangible assets - goodwill ?)c9!hR
无形资产减值准备 Impairment of intangible assets G?yG|5.pU
长期待摊费用 Deferred assets 3)py|W%X$
未确认融资费用 Unrecognized finance fees Je~Ybh
其他长期资产 Other long term assets ivl_=
递延税款借项 Deferred assets debits EtvYIfemr
应付票据 Notes payable G?{uR6s>#
应付帐款 Trade creditors lLeN`{?
预收帐款 Adanvances from customers 7;:Uv=
代销商品款 Consignment-in payables KA0_uty/T
其他应交款 Other payable to government L/J)OJe\
其他应付款 Other creditors W\yaovAt
应付股利 Proposed dividends {W# VUB
待转资产价值 Donated assets ulnlRx
预计负债 Accrued liabilities Wp$'#HhB
应付短期债券 Short-term debentures payable *[['X%f
其他流动负债 Other current liabilities 2SVJKX_V+
预提费用 Accrued expenses `zRm
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应付工资 Payroll payable GCA?sFwo>
应付福利费 Welfare payable 6/ thhP3`-
短期借款-抵押借款 Bank loans - Short term - pledged < G:G/
短期借款-信用借款 Bank loans - Short term - credit !"x&tF
短期借款-担保借款 Bank loans - Short term - guaranteed GSu&Z