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 。 59"Nn\}3gE
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现金 Cash in hand q_%w
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银行存款 Cash in bank 8xeun~e"vS
其他货币资金-外埠存款Other monetary assets - cash in other cities oK(W)[u
其他货币资金-银行本票 Other monetary assets - cashier‘s check umHs " d
其他货币资金-银行汇票 Other monetary assets - bank draft !<['iM
其他货币资金-信用卡 Other monetary assets - credit cards KqG$zC^N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S{`!9Pii
其他货币资金-存出投资款 Other monetary assets - cash for investment f0fqDmn
短期投资-股票投资 Investments - Short term - stocks [4+a 1/^
短期投资-债券投资 Investments - Short term - bonds t0AqGrn
短期投资-基金投资 Investments - Short term - funds dKN3ZCw*gF
短期投资-其他投资 Investments - Short term - others F~uA-g
短期投资跌价准备 Provision for short-term investment G+\~rl
长期股权投资-股票投资 Long term equity investment - stocks n<"a+TTU
长期股权投资-其他股权投资 Long term equity investment - others 5e~{7{
长期债券投资-债券投资 Long term securities investemnt - bonds )4o=t.O\K
长期债券投资-其他债权投资 Long term securities investment - others 6lH>600]u
长期投资减值准备 Provision for long-term investment 0I
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应收票据 Notes receivable *M**h-p2'
应收股利 Dividends receivable S92!jp/
应收利息 Interest receivable #dn%KMo2r
应收帐款 Trade debtors EF7|%N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ss M9t
预付帐款 Prepayment JwG5#CFu^
应收补贴款 Allowance receivable N4GIb 6
其他应收款 Other debtors /EAQ.vxI
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]qP}\+:
其他流动资产 Other current assets %~v76;H<
物资采购 Purchase fN? Lz%z3
原材料 Raw materials ]\b1~ki!F
包装物 Packing materials A"T. nqB^y
低值易耗品 Low value consumbles 3E2.v5*
材料成本差异 Material cost difference Tk@g9\6O9
自制半成品 Self-manufactured goods C?<XtIoB
库存商品 Finished goods .^+$w$
商品进销差价 Difference between purchase & sales of commodities A,CPR0g%
委托加工物资 Consigned processiong material t;~`Lm@hY
委托代销商品 Consignment-out Vgb>3]SU
受托代销商品 Consignment-in 3b/vyZF
分期收款发出商品 Goods on instalment sales @IKe<{w
存货跌价准备 Provision for obsolete stocks /v ;Kb|e
待摊费用 Prepaid expenses arH\QPaka'
待处理流动资产损益 Unsettled G/L on current assets _w,0wn9N$
待处理固定资产损益 Unsettled G/L on fixed assets T|iF/p]F
委托贷款-本金 Consignment loan - principle BNm va
委托贷款-利息 Consignment loan - interest umn~hb5O
委托贷款-减值准备 Consignment loan - provision ML"P"&~u6
固定资产-房屋建筑物 Fixed assets - Buildings &``oZvuB
固定资产-机器设备 Fixed assets - Plant and machinery ~ai'
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4g^+y.,r_f
固定资产-运输设备 Fixed assets - Automobiles h9smviU7u
累计折旧 Accumulated depreciation .E8p-R5)V>
固定资产减值准备 Impairment of fixed assets 7?WBzo!!L
工程物资-专用材料 Project material - specific materials 6
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工程物资-专用设备 Project material - specific equipment X35U!1Y\
工程物资-预付大型设备款 Project material - prepaid for equipment f0bV]<_9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?v~3zHK
在建工程 Construction in progress xVX||rrh
在建工程减值准备 Impairment of construction in progress D
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固定资产清理 Disposal of fixed assets \k-juF80
无形资产-专利权 Intangible assets - patent (>`SS#(T!
无形资产-非专利技术 Intangible assets - industrial property and know-how w:+#,,rwzV
无形资产-商标权 Intangible assets - trademark rights QNwAuH T
无形资产-土地使用权 Intangible assets - land use rights F76h
无形资产-商誉 Intangible assets - goodwill 5kNs@FP
无形资产减值准备 Impairment of intangible assets z6r/
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长期待摊费用 Deferred assets ^#nWgo7{7
未确认融资费用 Unrecognized finance fees }@6
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其他长期资产 Other long term assets JLn<,Gn)<\
递延税款借项 Deferred assets debits l;kZS
应付票据 Notes payable g$LwXfg
应付帐款 Trade creditors dph6aN(49
预收帐款 Adanvances from customers TBT*j&!L
代销商品款 Consignment-in payables CxQ,yd;>
其他应交款 Other payable to government umn^QZ,
其他应付款 Other creditors `:O.g9
应付股利 Proposed dividends Z"T(8>c;g
待转资产价值 Donated assets T
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预计负债 Accrued liabilities 2MeavTr
应付短期债券 Short-term debentures payable rcT<OiYuig
其他流动负债 Other current liabilities Z`t?kXDNoI
预提费用 Accrued expenses 0
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应付工资 Payroll payable k@U`?7X
应付福利费 Welfare payable XePBA
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短期借款-抵押借款 Bank loans - Short term - pledged X
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短期借款-信用借款 Bank loans - Short term - credit Or>[_3
短期借款-担保借款 Bank loans - Short term - guaranteed Jl ?Q}SB
一年内到期长期借款 Long term loans due within one year bf(&N-"A
一年内到期长期应付款 Long term payable due within one year Ts6X:D4,
长期借款 Bank loans - Long term 2jC\yY |PN
应付债券-债券面值 Bond payable - Par value &N ;6G`3
应付债券-债券溢价 Bond payable - Excess fh<G&E8
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应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest JY16|ia
长期应付款 Long term payable ic#drpl,
专项应付款 Specific payable _R6> Ayw*
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax 8{u01\0}
应交税金-增值税 Tax payable - VAT k#n=mm'N9
应交税金-营业税 Tax payable - business tax Efl+`6`J
应交税金-消费税 Tax payable - consumable tax oMbCljUC
应交税金-其他 Tax payable - others (C%'I
递延税款贷项 Deferred taxation credit H_FhHX.2(
股本 Share capital k_B^2=
已归还投资 Investment returned %?jf.p*kY
利润分配-其他转入 Profit appropriation - other transfer in rge/jE,^~Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2Mda'T8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VUb*,/hxa
利润分配-提取储备基金 Profit appropriation - reserve fund rpmDr7G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x3 S
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U<b!$"P9
利润分配-利润归还投资 Profit appropriation - return investment by profit U9w*x/Swb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NL 37Y{b
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \bfHGo=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?x@khzk
期初未分配利润 Retained earnings, beginning of the year ]O."M"B
资本公积-股本溢价 Capital surplus - share premium (
EX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zjmc>++<t
资本公积-接受现金捐赠 Capital surplus - cash donation v6:DA#0
资本公积-股权投资准备 Capital surplus - investment reserve $$@Tgkg?o
资本公积-拨款转入 Capital surplus - subsidiary &ly[mBP~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O 2U/zF:X
资本公积-其他 Capital surplus - others pK4)>q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |1D`v9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9M<? *8)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <Yc
:,CU
盈余公积-储备基金 Surplus reserve - reserve fund X$*
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund v09f#t$;5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZLkJYZk
主营业务收入 Sales fh~&&f