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 。 i<m(neX[H
e<L@QNX
现金 Cash in hand >1~
/:DJ
银行存款 Cash in bank fGo4&( U
其他货币资金-外埠存款Other monetary assets - cash in other cities ~?Q sr
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0M_oFx
其他货币资金-银行汇票 Other monetary assets - bank draft Z4j
6z>q E
其他货币资金-信用卡 Other monetary assets - credit cards t;&XIG~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit SiratkP9n7
其他货币资金-存出投资款 Other monetary assets - cash for investment QU|_
r2LM
短期投资-股票投资 Investments - Short term - stocks yGZsNd {a&
短期投资-债券投资 Investments - Short term - bonds XIHN6aQ{X
短期投资-基金投资 Investments - Short term - funds p
T(M>LP83
短期投资-其他投资 Investments - Short term - others }
{
o!
短期投资跌价准备 Provision for short-term investment e3?=1ZB
长期股权投资-股票投资 Long term equity investment - stocks ETe4I`d{
长期股权投资-其他股权投资 Long term equity investment - others y>^^.
长期债券投资-债券投资 Long term securities investemnt - bonds qLN^9PdEE
长期债券投资-其他债权投资 Long term securities investment - others %@/^ UE:
长期投资减值准备 Provision for long-term investment &],uD3:5O
应收票据 Notes receivable :d36oiHKu
应收股利 Dividends receivable !'7fOP-J]
应收利息 Interest receivable ;;Q^/rkC
应收帐款 Trade debtors `2s!%/
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }]?Si6_ZZ
预付帐款 Prepayment Ifj&S'():
应收补贴款 Allowance receivable xt{'Be&Ya+
其他应收款 Other debtors ':'g!b`/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kI{DxuTad
其他流动资产 Other current assets yPm2??5MW>
物资采购 Purchase /:&!o2&1H
原材料 Raw materials *Gbhk8}V'
包装物 Packing materials d2
^}ooE
低值易耗品 Low value consumbles N%y i4
材料成本差异 Material cost difference "/#JC}]
自制半成品 Self-manufactured goods H"C'<(4*\
库存商品 Finished goods 5,RUPaE
商品进销差价 Difference between purchase & sales of commodities ^u/%zL
委托加工物资 Consigned processiong material @fL ^I&
++
委托代销商品 Consignment-out <AHpk5Sn{
受托代销商品 Consignment-in -EjXVn! vQ
分期收款发出商品 Goods on instalment sales 7io["zW
存货跌价准备 Provision for obsolete stocks
--$o$EP`
待摊费用 Prepaid expenses XH:*J+$O
待处理流动资产损益 Unsettled G/L on current assets
5\- uo
待处理固定资产损益 Unsettled G/L on fixed assets pJpapA2l*6
委托贷款-本金 Consignment loan - principle ;SR ESW
委托贷款-利息 Consignment loan - interest y}Ky<%A!P
委托贷款-减值准备 Consignment loan - provision :QCL9QZ'
固定资产-房屋建筑物 Fixed assets - Buildings yC,/R371k
固定资产-机器设备 Fixed assets - Plant and machinery yqK4 "F&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c}x1-d8
固定资产-运输设备 Fixed assets - Automobiles weitDr6
累计折旧 Accumulated depreciation Nd_fjB
固定资产减值准备 Impairment of fixed assets E*_^+ %
工程物资-专用材料 Project material - specific materials }2A6W%^>]
工程物资-专用设备 Project material - specific equipment !,WGd|oJ
工程物资-预付大型设备款 Project material - prepaid for equipment B[vj X"yg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production da{]B5p\
在建工程 Construction in progress [\u
R3$j#
在建工程减值准备 Impairment of construction in progress # kI>
固定资产清理 Disposal of fixed assets ?mQ^"9^XS
无形资产-专利权 Intangible assets - patent T:|/ux3
无形资产-非专利技术 Intangible assets - industrial property and know-how ]6&NIz`:,
无形资产-商标权 Intangible assets - trademark rights xS18t="
无形资产-土地使用权 Intangible assets - land use rights )vr@:PE
无形资产-商誉 Intangible assets - goodwill <t%gl5}|
无形资产减值准备 Impairment of intangible assets D)_
C@*q
长期待摊费用 Deferred assets yoi4w 7:
未确认融资费用 Unrecognized finance fees 1C[9}}
其他长期资产 Other long term assets 2pS<;k`
递延税款借项 Deferred assets debits aD/Rr3v>
应付票据 Notes payable Q
aX.Av
应付帐款 Trade creditors #u<Qc T@
预收帐款 Adanvances from customers k1 5vs
代销商品款 Consignment-in payables `S&a.k
其他应交款 Other payable to government ZTC>Ufu2!
其他应付款 Other creditors 0r]n
0?x
应付股利 Proposed dividends I Mgd2qIC
待转资产价值 Donated assets
<
J[le=
预计负债 Accrued liabilities 8WP>u8&
应付短期债券 Short-term debentures payable yev!Nw
其他流动负债 Other current liabilities $o"nTl
预提费用 Accrued expenses ^}3^|jF
应付工资 Payroll payable I8F
+Z
应付福利费 Welfare payable
K
+7
短期借款-抵押借款 Bank loans - Short term - pledged Ku;fZN[g
短期借款-信用借款 Bank loans - Short term - credit l=^A41L_
短期借款-担保借款 Bank loans - Short term - guaranteed wZrFu(_
一年内到期长期借款 Long term loans due within one year I8*VM3
一年内到期长期应付款 Long term payable due within one year G#iQX`
长期借款 Bank loans - Long term Z1Qz
LvWs
应付债券-债券面值 Bond payable - Par value 2FcL-?
应付债券-债券溢价 Bond payable - Excess wAMg"ImJ
应付债券-债券折价 Bond payable - Discount B`tq*T%
应付债券-应计利息 Bond payable - Accrued interest P{L=u74b{x
长期应付款 Long term payable L
aTcBcI
专项应付款 Specific payable J5@08bZm
其他长期负债 Other long term liabilities )W@ug,y
应交税金-所得税 Tax payable - income tax Y~ ~Dg?e
应交税金-增值税 Tax payable - VAT -K"'F`;W
应交税金-营业税 Tax payable - business tax GqFx^dY4*
应交税金-消费税 Tax payable - consumable tax *7Dba5B
应交税金-其他 Tax payable - others 337.' |ZE
递延税款贷项 Deferred taxation credit FU|brSt
股本 Share capital w+o5iPLX
已归还投资 Investment returned |9@,ri\'Rg
利润分配-其他转入 Profit appropriation - other transfer in Z:b?^u4.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &\zYbGU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {%jAp11y+O
利润分配-提取储备基金 Profit appropriation - reserve fund LS@TTiN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *miG<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :XKYfc_y
利润分配-利润归还投资 Profit appropriation - return investment by profit mrGV{ {.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <H[w0Z$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OY*y<