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 。 "hRw_<
.lMIJN&/
现金 Cash in hand b* 4[)Yg4
银行存款 Cash in bank rvT75dV0
其他货币资金-外埠存款Other monetary assets - cash in other cities @:$zReS2
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'L#qR)t
其他货币资金-银行汇票 Other monetary assets - bank draft ?}*A/-Hx0U
其他货币资金-信用卡 Other monetary assets - credit cards
S5:`fo^5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $M\[^g(q
其他货币资金-存出投资款 Other monetary assets - cash for investment w7Nb+/,sg
短期投资-股票投资 Investments - Short term - stocks @";z?xj
短期投资-债券投资 Investments - Short term - bonds fo])=KM
短期投资-基金投资 Investments - Short term - funds {r2-^QHF
短期投资-其他投资 Investments - Short term - others Zmf\A
短期投资跌价准备 Provision for short-term investment Zf<M14iM
长期股权投资-股票投资 Long term equity investment - stocks XAuB .)|
长期股权投资-其他股权投资 Long term equity investment - others .+XGbs]kCi
长期债券投资-债券投资 Long term securities investemnt - bonds /kL X
f_
长期债券投资-其他债权投资 Long term securities investment - others mq$mB1$3u
长期投资减值准备 Provision for long-term investment D$k40Mz
应收票据 Notes receivable zGFo-C
应收股利 Dividends receivable v'`9^3(-
应收利息 Interest receivable /kGRN@
应收帐款 Trade debtors t?^C9(;6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;$W/le"Xr
预付帐款 Prepayment jRXpEiM
应收补贴款 Allowance receivable O~F/pJN`
其他应收款 Other debtors V.
;,1%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LPbZ.
其他流动资产 Other current assets X<s']C9c
物资采购 Purchase |RQ19m@
原材料 Raw materials >LxYP7M
包装物 Packing materials {N+
N4*
低值易耗品 Low value consumbles }zVPdBRfm
材料成本差异 Material cost difference !pI)i*V|
自制半成品 Self-manufactured goods -A}*Aa'\
库存商品 Finished goods ~o`I[-g)
商品进销差价 Difference between purchase & sales of commodities }fw;{&s{z
委托加工物资 Consigned processiong material 5,!,mor$]
委托代销商品 Consignment-out yTw0\yiO
受托代销商品 Consignment-in m`UNdFS
分期收款发出商品 Goods on instalment sales c8mcJAc
存货跌价准备 Provision for obsolete stocks Fz7(Kuc
待摊费用 Prepaid expenses TDg#O!DUF
待处理流动资产损益 Unsettled G/L on current assets za7h.yK }
待处理固定资产损益 Unsettled G/L on fixed assets E" iH$NN
委托贷款-本金 Consignment loan - principle P8.tl"q
委托贷款-利息 Consignment loan - interest 10dVV[=
委托贷款-减值准备 Consignment loan - provision ,J?Hdy:R
固定资产-房屋建筑物 Fixed assets - Buildings xKKL4ws
固定资产-机器设备 Fixed assets - Plant and machinery XtfO;`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p~
M1}mE
固定资产-运输设备 Fixed assets - Automobiles 5,>1rd<B
累计折旧 Accumulated depreciation e!yUA!x`u
固定资产减值准备 Impairment of fixed assets QLo^6S5!
工程物资-专用材料 Project material - specific materials 8Dpf{9Y-E
工程物资-专用设备 Project material - specific equipment #V[?puE@
工程物资-预付大型设备款 Project material - prepaid for equipment DG1
>T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production z<rdxn,9
在建工程 Construction in progress NLM ]KT
在建工程减值准备 Impairment of construction in progress "Iu[)O%
固定资产清理 Disposal of fixed assets s)<#a(!
无形资产-专利权 Intangible assets - patent ByeyUw
无形资产-非专利技术 Intangible assets - industrial property and know-how
F.?`<7
无形资产-商标权 Intangible assets - trademark rights E!'H,#"P
无形资产-土地使用权 Intangible assets - land use rights 94r8DkI
无形资产-商誉 Intangible assets - goodwill !o &+
无形资产减值准备 Impairment of intangible assets
U7J0&
长期待摊费用 Deferred assets phSF.WC
未确认融资费用 Unrecognized finance fees Ay<'Z6`
其他长期资产 Other long term assets w\=zTHo88
递延税款借项 Deferred assets debits vOsd>3"
应付票据 Notes payable IXt2R~b
应付帐款 Trade creditors rKq/=Avv
预收帐款 Adanvances from customers 1(M0C[P
代销商品款 Consignment-in payables [.B)W);
其他应交款 Other payable to government Rk^Fasg"
其他应付款 Other creditors 8^=g$;g
应付股利 Proposed dividends R|H9AM
~E
待转资产价值 Donated assets EDvK9J
预计负债 Accrued liabilities a>`\^>G4
应付短期债券 Short-term debentures payable i^sK+v
其他流动负债 Other current liabilities ed*Cx~rT
预提费用 Accrued expenses {
yU1db^
应付工资 Payroll payable gs 8w/
应付福利费 Welfare payable z
h0 m3|9O
短期借款-抵押借款 Bank loans - Short term - pledged hNc;,13
短期借款-信用借款 Bank loans - Short term - credit Vn? %w~0!
短期借款-担保借款 Bank loans - Short term - guaranteed !zL1XW)q
一年内到期长期借款 Long term loans due within one year 8YraW| H
一年内到期长期应付款 Long term payable due within one year 8rXq-V_u
长期借款 Bank loans - Long term .%`|vGF
应付债券-债券面值 Bond payable - Par value )gV+BHK
应付债券-债券溢价 Bond payable - Excess (?xGlV`n
应付债券-债券折价 Bond payable - Discount 9}`O*A=KC
应付债券-应计利息 Bond payable - Accrued interest ,Ihuo5>/z
长期应付款 Long term payable +GI[
Kq
专项应付款 Specific payable >yUThhJRn
其他长期负债 Other long term liabilities 8-cG[/
|0
应交税金-所得税 Tax payable - income tax GmtMA|
应交税金-增值税 Tax payable - VAT I*@\pc}
应交税金-营业税 Tax payable - business tax ]R}#3(]1
应交税金-消费税 Tax payable - consumable tax $ZY
EH
应交税金-其他 Tax payable - others Gk,{{:M:5
递延税款贷项 Deferred taxation credit QL}5vSl
股本 Share capital shxr^
已归还投资 Investment returned _`/0/69
利润分配-其他转入 Profit appropriation - other transfer in [e3|yE6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0~A<AF*t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I!jSAc{
利润分配-提取储备基金 Profit appropriation - reserve fund C!XI0d
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3XY$w&