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 。 m-RY{DO+
e 63|Z[8
现金 Cash in hand ^mpB\D)q
银行存款 Cash in bank ?m1$*j
其他货币资金-外埠存款Other monetary assets - cash in other cities EC'bgFe
其他货币资金-银行本票 Other monetary assets - cashier‘s check 836m5/kH[
其他货币资金-银行汇票 Other monetary assets - bank draft l`&6W?C
其他货币资金-信用卡 Other monetary assets - credit cards '.yWL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit GuWBl$|+b
其他货币资金-存出投资款 Other monetary assets - cash for investment 9 Zm<1Fw
短期投资-股票投资 Investments - Short term - stocks b]BA,D4
短期投资-债券投资 Investments - Short term - bonds ssITe.,ny
短期投资-基金投资 Investments - Short term - funds ;;!{m(;LS}
短期投资-其他投资 Investments - Short term - others [Z\1"m
短期投资跌价准备 Provision for short-term investment 3SDWR@x&
长期股权投资-股票投资 Long term equity investment - stocks HDyZzjgG
长期股权投资-其他股权投资 Long term equity investment - others B5HdC%8/}
长期债券投资-债券投资 Long term securities investemnt - bonds xm5FQ) T
长期债券投资-其他债权投资 Long term securities investment - others tQ
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长期投资减值准备 Provision for long-term investment Ko)T>8:
应收票据 Notes receivable MIF[u:&
应收股利 Dividends receivable ?]D+H%3[$i
应收利息 Interest receivable XhAcC
应收帐款 Trade debtors $L8s/1up
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w s>Iyw.u
预付帐款 Prepayment &W+G{W{3
应收补贴款 Allowance receivable j :Jdwf
其他应收款 Other debtors AdOAh y2H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H)T# R?
其他流动资产 Other current assets MZW
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物资采购 Purchase 5qQ(V)ah
原材料 Raw materials HcVs(]tIW
包装物 Packing materials
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低值易耗品 Low value consumbles `AHNk7 t=
材料成本差异 Material cost difference :YXQ9/iRr
自制半成品 Self-manufactured goods 8sF0]J[g{
库存商品 Finished goods n3g
WMC
商品进销差价 Difference between purchase & sales of commodities ":#x\;
委托加工物资 Consigned processiong material sk6
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委托代销商品 Consignment-out yn":!4U1
受托代销商品 Consignment-in iH}rI'U.
分期收款发出商品 Goods on instalment sales W#7-%oT
存货跌价准备 Provision for obsolete stocks q\y#
待摊费用 Prepaid expenses OGi4m |
待处理流动资产损益 Unsettled G/L on current assets sFM>gG
待处理固定资产损益 Unsettled G/L on fixed assets TgE.=`
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委托贷款-本金 Consignment loan - principle zHc 4e
委托贷款-利息 Consignment loan - interest wQrPS
委托贷款-减值准备 Consignment loan - provision 2]RH)W86;
固定资产-房屋建筑物 Fixed assets - Buildings ~uZLe\>K
固定资产-机器设备 Fixed assets - Plant and machinery K[a<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &Yks,2:P
固定资产-运输设备 Fixed assets - Automobiles %3#I:>si
累计折旧 Accumulated depreciation NT9- j#V
固定资产减值准备 Impairment of fixed assets .'{6u;8
工程物资-专用材料 Project material - specific materials FlA\Ad;v
工程物资-专用设备 Project material - specific equipment zV(tvt
工程物资-预付大型设备款 Project material - prepaid for equipment &T/q0bwd
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b:5%}
在建工程 Construction in progress `MYK XBM
在建工程减值准备 Impairment of construction in progress fRa-bqQ
固定资产清理 Disposal of fixed assets ^AjYe<RU}
无形资产-专利权 Intangible assets - patent (=tF2YBV
无形资产-非专利技术 Intangible assets - industrial property and know-how aU]O$Pg{
无形资产-商标权 Intangible assets - trademark rights I;.!
hV>E
无形资产-土地使用权 Intangible assets - land use rights -anFt+f-
无形资产-商誉 Intangible assets - goodwill Hs`
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无形资产减值准备 Impairment of intangible assets I1 R\Ts@
长期待摊费用 Deferred assets nK%/tdq
未确认融资费用 Unrecognized finance fees -k[tFBlw
其他长期资产 Other long term assets p<0kmA<B/
递延税款借项 Deferred assets debits s?;<F
应付票据 Notes payable c>WpO Z,
应付帐款 Trade creditors ~iR!3+yg4
预收帐款 Adanvances from customers sHPwW5j/o'
代销商品款 Consignment-in payables N"
Jtg@w
其他应交款 Other payable to government {Fp`l\,
其他应付款 Other creditors )4F/T, {;m
应付股利 Proposed dividends CMxjX
待转资产价值 Donated assets Jyz$&jqyr'
预计负债 Accrued liabilities gQpD]
p%k
应付短期债券 Short-term debentures payable LY88;*:S
其他流动负债 Other current liabilities >]XaUQ-
预提费用 Accrued expenses o!l3.5m2d
应付工资 Payroll payable p`<e~[]a
应付福利费 Welfare payable tp0!,ne*
短期借款-抵押借款 Bank loans - Short term - pledged ?m9UhLeaS=
短期借款-信用借款 Bank loans - Short term - credit \`Ph=lJO
短期借款-担保借款 Bank loans - Short term - guaranteed M\?uDC9
一年内到期长期借款 Long term loans due within one year g"dZB2`C
一年内到期长期应付款 Long term payable due within one year o~.o^0Y
长期借款 Bank loans - Long term n"<GJ.{
应付债券-债券面值 Bond payable - Par value 4z0R\t
jT
应付债券-债券溢价 Bond payable - Excess ox\B3U%`p}
应付债券-债券折价 Bond payable - Discount ofPF}
应付债券-应计利息 Bond payable - Accrued interest )*TW\v`B
长期应付款 Long term payable ]dGr1ncu
专项应付款 Specific payable 6Er0
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其他长期负债 Other long term liabilities l`M5'r]l
应交税金-所得税 Tax payable - income tax eA*Jfb
应交税金-增值税 Tax payable - VAT gM;)
应交税金-营业税 Tax payable - business tax VNxpOoV=S
应交税金-消费税 Tax payable - consumable tax 8W1K3[Jj<
应交税金-其他 Tax payable - others ;*)fO?TG)
递延税款贷项 Deferred taxation credit r_V2 J{B
股本 Share capital k qY3r &
已归还投资 Investment returned WDoKbTv
利润分配-其他转入 Profit appropriation - other transfer in |?fW!y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V$Xl^# tN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9HJ'p:{)
利润分配-提取储备基金 Profit appropriation - reserve fund GOZQ5m
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y[^k*,=
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kixr6\
利润分配-利润归还投资 Profit appropriation - return investment by profit ?LV-W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <