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 。 5%Fn^u:
dE}b8|</
现金 Cash in hand wD?=u\% &
银行存款 Cash in bank lPFdQ8M
其他货币资金-外埠存款Other monetary assets - cash in other cities :oj)
eS[Y
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0Yzb=QMD
其他货币资金-银行汇票 Other monetary assets - bank draft
?_Dnfa_
其他货币资金-信用卡 Other monetary assets - credit cards ]6VUqFO)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (E1>}
其他货币资金-存出投资款 Other monetary assets - cash for investment 7 NB"oU^h%
短期投资-股票投资 Investments - Short term - stocks H;t8(-F@'
短期投资-债券投资 Investments - Short term - bonds ^; V>}08
短期投资-基金投资 Investments - Short term - funds mZ5K hPvf8
短期投资-其他投资 Investments - Short term - others oCdOC5
短期投资跌价准备 Provision for short-term investment dX
o'#.
长期股权投资-股票投资 Long term equity investment - stocks W$t}3Ru
长期股权投资-其他股权投资 Long term equity investment - others f`9rTc
长期债券投资-债券投资 Long term securities investemnt - bonds k>0cTB
Y&
长期债券投资-其他债权投资 Long term securities investment - others +|"n4iZ!)
长期投资减值准备 Provision for long-term investment s-N?Tzi
应收票据 Notes receivable <9k}CXv2PK
应收股利 Dividends receivable ma-Y'
应收利息 Interest receivable 7SY->-H8
应收帐款 Trade debtors dzv,)X
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B
L5
预付帐款 Prepayment K!:
,l
应收补贴款 Allowance receivable vK.4JOlRF
其他应收款 Other debtors ot+~|Dl
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors UH^wyKbM
其他流动资产 Other current assets 8(_g] u#B;
物资采购 Purchase np\Q&
原材料 Raw materials gAUQQ
包装物 Packing materials <K[Zl/7I
低值易耗品 Low value consumbles $9_.Q/9>
材料成本差异 Material cost difference j5Wx*~@(
自制半成品 Self-manufactured goods !zkEh9G
库存商品 Finished goods pnA]@FW
商品进销差价 Difference between purchase & sales of commodities q\HBAry
委托加工物资 Consigned processiong material --%2=.X=
委托代销商品 Consignment-out D_ZBx+/_?
受托代销商品 Consignment-in 6-X?uaY)os
分期收款发出商品 Goods on instalment sales @1ta`7#
存货跌价准备 Provision for obsolete stocks =+-.5M
待摊费用 Prepaid expenses *-!ndbf
待处理流动资产损益 Unsettled G/L on current assets U}wq~fD
待处理固定资产损益 Unsettled G/L on fixed assets
3Q~&xNf
委托贷款-本金 Consignment loan - principle G~tOCp="p
委托贷款-利息 Consignment loan - interest
dVt@D&
委托贷款-减值准备 Consignment loan - provision JHZo:Ad -&
固定资产-房屋建筑物 Fixed assets - Buildings R:R@sU
固定资产-机器设备 Fixed assets - Plant and machinery I2lZ>3X{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?jm2|:
固定资产-运输设备 Fixed assets - Automobiles _r5Ild@n
累计折旧 Accumulated depreciation )Qj9kJq
固定资产减值准备 Impairment of fixed assets Lm{ o=v
工程物资-专用材料 Project material - specific materials +,^M{^%
工程物资-专用设备 Project material - specific equipment nW%=k!''
工程物资-预付大型设备款 Project material - prepaid for equipment fvM3.P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production molowPI
在建工程 Construction in progress ;<@O^_+
在建工程减值准备 Impairment of construction in progress aw"%B-N\
固定资产清理 Disposal of fixed assets }3_G|
无形资产-专利权 Intangible assets - patent L0VR(
无形资产-非专利技术 Intangible assets - industrial property and know-how v
4b`19}
无形资产-商标权 Intangible assets - trademark rights 0fK|}mmZA
无形资产-土地使用权 Intangible assets - land use rights $K5s)!
无形资产-商誉 Intangible assets - goodwill RS02>$jo
无形资产减值准备 Impairment of intangible assets (*Q|;
长期待摊费用 Deferred assets KR(ftG'
未确认融资费用 Unrecognized finance fees ']Xx#U
N
其他长期资产 Other long term assets g):jZU]b
递延税款借项 Deferred assets debits P]x+Q
应付票据 Notes payable gq1Y]t|4F
应付帐款 Trade creditors /0B?3&H
预收帐款 Adanvances from customers VEEeQy
代销商品款 Consignment-in payables I3$vw7}5Y
其他应交款 Other payable to government lFV|G
J
其他应付款 Other creditors Ru aJ9O
应付股利 Proposed dividends jeF
l+K'1
待转资产价值 Donated assets CscJy0dB
预计负债 Accrued liabilities 3i}B\
{
应付短期债券 Short-term debentures payable t6e-~
其他流动负债 Other current liabilities k$_]b0D{4
预提费用 Accrued expenses q.F1Jj
应付工资 Payroll payable qAik$.
应付福利费 Welfare payable =xet+;~ji
短期借款-抵押借款 Bank loans - Short term - pledged m8^2k2
短期借款-信用借款 Bank loans - Short term - credit -XG$ 0
短期借款-担保借款 Bank loans - Short term - guaranteed z))[Lg
一年内到期长期借款 Long term loans due within one year /iuNdh
一年内到期长期应付款 Long term payable due within one year 5g2+Ar(
长期借款 Bank loans - Long term (UT*T
应付债券-债券面值 Bond payable - Par value qM !q,Q
应付债券-债券溢价 Bond payable - Excess HKw:fGt/o^
应付债券-债券折价 Bond payable - Discount ]qHO{b4k
应付债券-应计利息 Bond payable - Accrued interest <ijmkNVS
长期应付款 Long term payable W3rvKqdw5
专项应付款 Specific payable ClZyQ=UAD
其他长期负债 Other long term liabilities 2U{RA's
应交税金-所得税 Tax payable - income tax 2`m _"y
应交税金-增值税 Tax payable - VAT {Dq51
应交税金-营业税 Tax payable - business tax 97dI4t<
应交税金-消费税 Tax payable - consumable tax += ~}PF
应交税金-其他 Tax payable - others N<(`+?
递延税款贷项 Deferred taxation credit 8E%*o
股本 Share capital ,peE'
已归还投资 Investment returned +0 |0X {v
利润分配-其他转入 Profit appropriation - other transfer in M?u)H&kEl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :+!b8[?Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R\amcQ
9
利润分配-提取储备基金 Profit appropriation - reserve fund Lpf=VyqC
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F[Sat;Sll
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k>hZ
利润分配-利润归还投资 Profit appropriation - return investment by profit ".<p R}
qp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W^Y(FUy~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E/;YhFb[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !:{_<