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?-cP?|.9
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现金 Cash in hand :e9}k5kdk
银行存款 Cash in bank ^`0^|u=
其他货币资金-外埠存款Other monetary assets - cash in other cities 29:1crzx~
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6Y!hz7
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其他货币资金-银行汇票 Other monetary assets - bank draft O{b.-<
其他货币资金-信用卡 Other monetary assets - credit cards *#ccz
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o`B,Pt5vu
其他货币资金-存出投资款 Other monetary assets - cash for investment X\X*-.]{
短期投资-股票投资 Investments - Short term - stocks U@#YKv
短期投资-债券投资 Investments - Short term - bonds N>,`l
短期投资-基金投资 Investments - Short term - funds V6)e Jy
短期投资-其他投资 Investments - Short term - others R@lmX%Z1
短期投资跌价准备 Provision for short-term investment Af8&PhyrU
长期股权投资-股票投资 Long term equity investment - stocks Jjt'R`t%t
长期股权投资-其他股权投资 Long term equity investment - others G2#={g{
长期债券投资-债券投资 Long term securities investemnt - bonds 1pe eecE
长期债券投资-其他债权投资 Long term securities investment - others Pba 6Ay6B
长期投资减值准备 Provision for long-term investment om$x;L6
应收票据 Notes receivable \@yx;}bdI
应收股利 Dividends receivable 3#)I 7FG
应收利息 Interest receivable t*<@>] k
应收帐款 Trade debtors .
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $umh&z/
预付帐款 Prepayment
KA )9&6
应收补贴款 Allowance receivable 8KqrB!
其他应收款 Other debtors ]y*AA58;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >;@ _TAF
其他流动资产 Other current assets /S29
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物资采购 Purchase Q;p?.GI?-
原材料 Raw materials ;XFo:?
包装物 Packing materials p4m9@\gn
低值易耗品 Low value consumbles Rv9oK-S
材料成本差异 Material cost difference /P<K)a4GM
自制半成品 Self-manufactured goods *ea%KE":
库存商品 Finished goods jq6BwUN
商品进销差价 Difference between purchase & sales of commodities bzFwQi}>
委托加工物资 Consigned processiong material :r0?[#r?N,
委托代销商品 Consignment-out Rs@2Pe$3
受托代销商品 Consignment-in an+`>}]F
分期收款发出商品 Goods on instalment sales xf1@mi[a
存货跌价准备 Provision for obsolete stocks =rBNEd
待摊费用 Prepaid expenses 9|yn{4E
待处理流动资产损益 Unsettled G/L on current assets sFNB rL
待处理固定资产损益 Unsettled G/L on fixed assets aAY=0rCI-
委托贷款-本金 Consignment loan - principle c(@V
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委托贷款-利息 Consignment loan - interest $~M#msK9
委托贷款-减值准备 Consignment loan - provision w_-v!s2
固定资产-房屋建筑物 Fixed assets - Buildings ^l\U6$3
固定资产-机器设备 Fixed assets - Plant and machinery s&vREx(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles _jmkA meu
累计折旧 Accumulated depreciation 32[ lsU>1
固定资产减值准备 Impairment of fixed assets kh3PEq
工程物资-专用材料 Project material - specific materials #h'F6
工程物资-专用设备 Project material - specific equipment 98u$5=Z'/
工程物资-预付大型设备款 Project material - prepaid for equipment VEAf,{)Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _8$arjx=
在建工程 Construction in progress r|rOI
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在建工程减值准备 Impairment of construction in progress 02Z>#AE
固定资产清理 Disposal of fixed assets P
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无形资产-专利权 Intangible assets - patent NUVFG;
无形资产-非专利技术 Intangible assets - industrial property and know-how Y`@:L'j
无形资产-商标权 Intangible assets - trademark rights -h&AO\*^W
无形资产-土地使用权 Intangible assets - land use rights _~ m@ SI
无形资产-商誉 Intangible assets - goodwill x:bJ
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无形资产减值准备 Impairment of intangible assets I$@0FSl
长期待摊费用 Deferred assets *QAcp` ;*
未确认融资费用 Unrecognized finance fees 7TCY$RcF,I
其他长期资产 Other long term assets ?3ldHWa
递延税款借项 Deferred assets debits $bQ[H[4l
应付票据 Notes payable
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应付帐款 Trade creditors ;0lHi4 c0
预收帐款 Adanvances from customers aiP.\`>}
代销商品款 Consignment-in payables b(8#*S!U
其他应交款 Other payable to government T%kr&XsQX
其他应付款 Other creditors :f?};t+
应付股利 Proposed dividends uveby:dh
待转资产价值 Donated assets Ew>E]Ys
预计负债 Accrued liabilities }^).Y7{g[
应付短期债券 Short-term debentures payable 5 rpX"(
其他流动负债 Other current liabilities 2"`R_q
预提费用 Accrued expenses Q/EHvb]
应付工资 Payroll payable _U%a`%tU.
应付福利费 Welfare payable '8+<^%c
短期借款-抵押借款 Bank loans - Short term - pledged #.|efdsG
短期借款-信用借款 Bank loans - Short term - credit qV^Z@N+,
短期借款-担保借款 Bank loans - Short term - guaranteed B5'-v%YO+
一年内到期长期借款 Long term loans due within one year $@t]0
一年内到期长期应付款 Long term payable due within one year }Gmwm|`*
长期借款 Bank loans - Long term ttlFb]zZh
应付债券-债券面值 Bond payable - Par value 6?an._ C
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount rPf<
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应付债券-应计利息 Bond payable - Accrued interest &rY73qfP'
长期应付款 Long term payable cE3g7(a
专项应付款 Specific payable CAX)AN
其他长期负债 Other long term liabilities e nsou!l
应交税金-所得税 Tax payable - income tax CmyCne
应交税金-增值税 Tax payable - VAT rr/0pa$
应交税金-营业税 Tax payable - business tax "uR,WY
应交税金-消费税 Tax payable - consumable tax p*F.WxB)4
应交税金-其他 Tax payable - others ygiZ~v4P/
递延税款贷项 Deferred taxation credit (* WO<V
股本 Share capital Jw;Tq"&
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in 0Z. b
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve : b9X?%L~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u-yVc*<,
利润分配-提取储备基金 Profit appropriation - reserve fund ifyWhS++
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |Tn+Aq7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kzq3-NTV
利润分配-利润归还投资 Profit appropriation - return investment by profit =ELl86=CG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `;?`XC"m
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i8CO+Iv*{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8t4o}3>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Aj9<4N
期初未分配利润 Retained earnings, beginning of the year 0)=U:y.
资本公积-股本溢价 Capital surplus - share premium Mi+<|5is
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oHo@rGU
资本公积-接受现金捐赠 Capital surplus - cash donation BhJag L ^o
资本公积-股权投资准备 Capital surplus - investment reserve OAGI|`E$/-
资本公积-拨款转入 Capital surplus - subsidiary %kB84dE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5
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资本公积-其他 Capital surplus - others 9fLxp$`(T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Rn(6Fk?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B.O &