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 。 j937tn!Q
;:/C.%d
现金 Cash in hand -?w3j9kk>
银行存款 Cash in bank NZz^* Ela
其他货币资金-外埠存款Other monetary assets - cash in other cities yVWt%o/
其他货币资金-银行本票 Other monetary assets - cashier‘s check
i,,mt_/,
其他货币资金-银行汇票 Other monetary assets - bank draft ndu$N$7+
其他货币资金-信用卡 Other monetary assets - credit cards
-ufaV#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RQU-]qQ8BM
其他货币资金-存出投资款 Other monetary assets - cash for investment {t|Q9&
短期投资-股票投资 Investments - Short term - stocks f`YHZ
O
短期投资-债券投资 Investments - Short term - bonds P q1 j
短期投资-基金投资 Investments - Short term - funds b9VI(s>
短期投资-其他投资 Investments - Short term - others YmD~&J
短期投资跌价准备 Provision for short-term investment ssAGWP
长期股权投资-股票投资 Long term equity investment - stocks
^O<@I
长期股权投资-其他股权投资 Long term equity investment - others kQ"Ax? b
长期债券投资-债券投资 Long term securities investemnt - bonds ki|OowP
长期债券投资-其他债权投资 Long term securities investment - others IZuP{7p$
长期投资减值准备 Provision for long-term investment q);oO\<
应收票据 Notes receivable m[ER~]L/C
应收股利 Dividends receivable pnUL+UYeM
应收利息 Interest receivable NfZC}
应收帐款 Trade debtors Ld
0j!II(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =
u&dU'@q
预付帐款 Prepayment SgkW-#
应收补贴款 Allowance receivable n.Y45(@E
其他应收款 Other debtors 2V*;=cv~z
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5b->pc
其他流动资产 Other current assets #vc!SI
物资采购 Purchase 5%+epzy
原材料 Raw materials h+w1 D} *
包装物 Packing materials bnN&E?{hF1
低值易耗品 Low value consumbles ,6ae='=d
材料成本差异 Material cost difference BwAmNW&i
自制半成品 Self-manufactured goods i!eY"|o
库存商品 Finished goods #Q BW%L
商品进销差价 Difference between purchase & sales of commodities jOZ>^5}
委托加工物资 Consigned processiong material \F)WUIK
委托代销商品 Consignment-out bl{W{?QI
受托代销商品 Consignment-in &yI>A1
分期收款发出商品 Goods on instalment sales Y=,9 M
存货跌价准备 Provision for obsolete stocks "]W,,A-
待摊费用 Prepaid expenses 8!
/ue.T
待处理流动资产损益 Unsettled G/L on current assets ^4xl4nbx
待处理固定资产损益 Unsettled G/L on fixed assets GK1P7Qy?V
委托贷款-本金 Consignment loan - principle 0}M'>
委托贷款-利息 Consignment loan - interest 8mt#S
委托贷款-减值准备 Consignment loan - provision u+c2
m
固定资产-房屋建筑物 Fixed assets - Buildings qDgy7kkQ
固定资产-机器设备 Fixed assets - Plant and machinery ExF6y#Y G<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }"[/BT5t
固定资产-运输设备 Fixed assets - Automobiles l;@bs
累计折旧 Accumulated depreciation i=&]%T6Qk
固定资产减值准备 Impairment of fixed assets J+wnrGoK
工程物资-专用材料 Project material - specific materials 0IZF%`
工程物资-专用设备 Project material - specific equipment V9
cj
工程物资-预付大型设备款 Project material - prepaid for equipment ,eSpt#M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5Q: %f
在建工程 Construction in progress _Ud! tK*H
在建工程减值准备 Impairment of construction in progress ?1r<`o3l\
固定资产清理 Disposal of fixed assets nRT]oAi
无形资产-专利权 Intangible assets - patent %'VzN3Q5V
无形资产-非专利技术 Intangible assets - industrial property and know-how |io)?`pj
无形资产-商标权 Intangible assets - trademark rights 4UND;I&
无形资产-土地使用权 Intangible assets - land use rights QB !%
无形资产-商誉 Intangible assets - goodwill ,$U~<Zd
无形资产减值准备 Impairment of intangible assets uo;m
长期待摊费用 Deferred assets m -0EcA/
未确认融资费用 Unrecognized finance fees bf.yA:~U
其他长期资产 Other long term assets TD78&a#
递延税款借项 Deferred assets debits d.
ZfK
应付票据 Notes payable ;w
Tc_i
应付帐款 Trade creditors `i+2YCk
预收帐款 Adanvances from customers n/e ,jw
代销商品款 Consignment-in payables 9W-1P}e,
其他应交款 Other payable to government ;f=.SJF
其他应付款 Other creditors \f=kQbM
应付股利 Proposed dividends ~_IQ:]k
待转资产价值 Donated assets (Ffa{Tt!
预计负债 Accrued liabilities 8~T=p:z'
应付短期债券 Short-term debentures payable /1uG
sE+[
其他流动负债 Other current liabilities Sr_hD5!
预提费用 Accrued expenses /82E[P"}6R
应付工资 Payroll payable &.PAIe.
应付福利费 Welfare payable F!w|5,)
短期借款-抵押借款 Bank loans - Short term - pledged rq1zvuUx
短期借款-信用借款 Bank loans - Short term - credit r%NzKPW'
短期借款-担保借款 Bank loans - Short term - guaranteed ?mN!9/DIc
一年内到期长期借款 Long term loans due within one year NiQ Y3Nj
一年内到期长期应付款 Long term payable due within one year <9T,J"y
长期借款 Bank loans - Long term `u_k?)lK
应付债券-债券面值 Bond payable - Par value keStK8
应付债券-债券溢价 Bond payable - Excess `wr*@/P
应付债券-债券折价 Bond payable - Discount `$FB[Z} &
应付债券-应计利息 Bond payable - Accrued interest 2fNNdxdbT
长期应付款 Long term payable IRTWmT
jT
专项应付款 Specific payable _;:_ !`
其他长期负债 Other long term liabilities s,l*=<
应交税金-所得税 Tax payable - income tax +q+JOS]L
应交税金-增值税 Tax payable - VAT `cIeqp
应交税金-营业税 Tax payable - business tax CrG!8}
应交税金-消费税 Tax payable - consumable tax }*O8]lG
应交税金-其他 Tax payable - others if3z Fh
递延税款贷项 Deferred taxation credit ;jO+<~YP!
股本 Share capital E`{DX
9^
已归还投资 Investment returned 7Jd&9&O U
利润分配-其他转入 Profit appropriation - other transfer in (f~}5O<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve THB[(3q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fI'+4
)@x
利润分配-提取储备基金 Profit appropriation - reserve fund PO^#G@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zq H-]?)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hS>=pO+y
利润分配-利润归还投资 Profit appropriation - return investment by profit `tc
X[(`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DF'~ #G8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?^LG>GgV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends de[NIDA;`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ed`7GZB
期初未分配利润 Retained earnings, beginning of the year 5 PP^w~n
资本公积-股本溢价 Capital surplus - share premium 06v'!M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B__e*d:)!m
资本公积-接受现金捐赠 Capital surplus - cash donation Q'?VLv|@
资本公积-股权投资准备 Capital surplus - investment reserve >6IUle>z
资本公积-拨款转入 Capital surplus - subsidiary &