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 。 kp6{QKDj&
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现金 Cash in hand ?%|w?Fdx-
银行存款 Cash in bank @r.w+E=
其他货币资金-外埠存款Other monetary assets - cash in other cities R m&^[mv
其他货币资金-银行本票 Other monetary assets - cashier‘s check } @)r\t4m
其他货币资金-银行汇票 Other monetary assets - bank draft cuw 7P
其他货币资金-信用卡 Other monetary assets - credit cards b7^Db6qu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <Ny DrO"C3
其他货币资金-存出投资款 Other monetary assets - cash for investment p#\JKx
短期投资-股票投资 Investments - Short term - stocks Oc6_x46S4
短期投资-债券投资 Investments - Short term - bonds |
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短期投资-基金投资 Investments - Short term - funds Gu#Vc.e
短期投资-其他投资 Investments - Short term - others 1Fg*--8[r
短期投资跌价准备 Provision for short-term investment NsPAWI|4
长期股权投资-股票投资 Long term equity investment - stocks VRb+-T7"
长期股权投资-其他股权投资 Long term equity investment - others c\Z.V*o
长期债券投资-债券投资 Long term securities investemnt - bonds ~nVO%IxM4J
长期债券投资-其他债权投资 Long term securities investment - others 5 O't-'
长期投资减值准备 Provision for long-term investment 2l4*6rYa(
应收票据 Notes receivable 5[[
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应收股利 Dividends receivable
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应收利息 Interest receivable @#j?Z7E|
应收帐款 Trade debtors H|.cD)&eYy
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {4y#+[
预付帐款 Prepayment PM?F;mj
应收补贴款 Allowance receivable 18HmS>Qo
其他应收款 Other debtors n@JZ 2K4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors nxjP4d>
其他流动资产 Other current assets 9hTzi+'S
物资采购 Purchase t'e\Z2
原材料 Raw materials qk{+Y
包装物 Packing materials .c5)`
低值易耗品 Low value consumbles A6?!BB=]
材料成本差异 Material cost difference %w3Y!7+
自制半成品 Self-manufactured goods *QGyF`Go{
库存商品 Finished goods yrF"`/zv6|
商品进销差价 Difference between purchase & sales of commodities @Y&UP
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out .eHOG]H
受托代销商品 Consignment-in ^.p
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分期收款发出商品 Goods on instalment sales ^[6S]Ft(
存货跌价准备 Provision for obsolete stocks *U mWcFoF
待摊费用 Prepaid expenses P3k@ptc-K
待处理流动资产损益 Unsettled G/L on current assets Z1y=L$t8
待处理固定资产损益 Unsettled G/L on fixed assets obz|*1M?
委托贷款-本金 Consignment loan - principle }T~}W8H
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision [["az'Lrk?
固定资产-房屋建筑物 Fixed assets - Buildings s# 9*`K
固定资产-机器设备 Fixed assets - Plant and machinery "g%=FH3e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #]kO/Mr
固定资产-运输设备 Fixed assets - Automobiles =j~vL`d2]
累计折旧 Accumulated depreciation s L=}d[
固定资产减值准备 Impairment of fixed assets A-&XgOL
工程物资-专用材料 Project material - specific materials wj{[g^y%
工程物资-专用设备 Project material - specific equipment sqEOXO
工程物资-预付大型设备款 Project material - prepaid for equipment v;o/M6GL5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f.G"[p
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress }{S+C[:_
固定资产清理 Disposal of fixed assets J=t@
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无形资产-专利权 Intangible assets - patent M-V{(
无形资产-非专利技术 Intangible assets - industrial property and know-how /Y`u4G()
无形资产-商标权 Intangible assets - trademark rights 63fgl+
无形资产-土地使用权 Intangible assets - land use rights iF*L-
无形资产-商誉 Intangible assets - goodwill asZ(Hz%
无形资产减值准备 Impairment of intangible assets P^57a?[`
长期待摊费用 Deferred assets #oD; ?Mi
未确认融资费用 Unrecognized finance fees i@L_[d^|j`
其他长期资产 Other long term assets G -V~6
递延税款借项 Deferred assets debits $1uT`>%
应付票据 Notes payable ZZ324UuATX
应付帐款 Trade creditors
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预收帐款 Adanvances from customers Pk{%2\%&2
代销商品款 Consignment-in payables ^oMdx2Ow#
其他应交款 Other payable to government -R-yr.$j*
其他应付款 Other creditors F#)@ c
应付股利 Proposed dividends dvu8V_U
待转资产价值 Donated assets FaLc*CU
预计负债 Accrued liabilities 2_GbK-
应付短期债券 Short-term debentures payable n+57# pS7
其他流动负债 Other current liabilities 7V2xg h!W
预提费用 Accrued expenses (H6Mi.uZ
应付工资 Payroll payable )wNcz~
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应付福利费 Welfare payable aP[oLk$'Z
短期借款-抵押借款 Bank loans - Short term - pledged Fv-~v&
短期借款-信用借款 Bank loans - Short term - credit Z</57w#-7
短期借款-担保借款 Bank loans - Short term - guaranteed X#k:J
一年内到期长期借款 Long term loans due within one year WRp0.
一年内到期长期应付款 Long term payable due within one year ctMH5"F&1
长期借款 Bank loans - Long term R.KznJ
应付债券-债券面值 Bond payable - Par value uH |:gF^
应付债券-债券溢价 Bond payable - Excess rcz9\@M
应付债券-债券折价 Bond payable - Discount PJL
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应付债券-应计利息 Bond payable - Accrued interest Vr:`?V9Q2(
长期应付款 Long term payable L./{^)
专项应付款 Specific payable ^Rb*mI
其他长期负债 Other long term liabilities \DcO.`L
应交税金-所得税 Tax payable - income tax X?.tj
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应交税金-增值税 Tax payable - VAT dC>(UDC
应交税金-营业税 Tax payable - business tax :[&QoEZW
应交税金-消费税 Tax payable - consumable tax 3}lIY7O
应交税金-其他 Tax payable - others 8`z
递延税款贷项 Deferred taxation credit T|-llhJ8
股本 Share capital $DW__h
已归还投资 Investment returned 9p, PW A
利润分配-其他转入 Profit appropriation - other transfer in oFKTBH:I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E?FUr?-[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DMA`Jx
利润分配-提取储备基金 Profit appropriation - reserve fund mLfY^&2Pr
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $ZkT G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?4#UW7I
利润分配-利润归还投资 Profit appropriation - return investment by profit H.<