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&Ea@b
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现金 Cash in hand
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银行存款 Cash in bank bTj,5,8i
其他货币资金-外埠存款Other monetary assets - cash in other cities "T PMSx&Ei
其他货币资金-银行本票 Other monetary assets - cashier‘s check =B 9U
其他货币资金-银行汇票 Other monetary assets - bank draft Wxjpe4
其他货币资金-信用卡 Other monetary assets - credit cards R##O9BSI8Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Oaui@q
其他货币资金-存出投资款 Other monetary assets - cash for investment Ne%X:h
短期投资-股票投资 Investments - Short term - stocks ~0L>l J
短期投资-债券投资 Investments - Short term - bonds rAWBuEU;!
短期投资-基金投资 Investments - Short term - funds eX\t]{\oC
短期投资-其他投资 Investments - Short term - others YpJzRm{Ra
短期投资跌价准备 Provision for short-term investment [eImP
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长期股权投资-股票投资 Long term equity investment - stocks zC7;Zj*k
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds HO"(eDW6z
长期债券投资-其他债权投资 Long term securities investment - others 7 UR)4dYA
长期投资减值准备 Provision for long-term investment ?G@%haqn6
应收票据 Notes receivable "='|c-x
应收股利 Dividends receivable !T}`h'
应收利息 Interest receivable ws=y*7$y
应收帐款 Trade debtors ctf'/IZ5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1*Z}M%
预付帐款 Prepayment QeGU]WU{
应收补贴款 Allowance receivable *N7\d9y
其他应收款 Other debtors :M Md@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K|iNEhuc
其他流动资产 Other current assets bbz86]AhY
物资采购 Purchase m|!sY[!
原材料 Raw materials s:%>H|-
包装物 Packing materials =&vV$UtV
低值易耗品 Low value consumbles |nD`0Rbw
材料成本差异 Material cost difference }G]]0Oi2
自制半成品 Self-manufactured goods 7Ev~yY;N
库存商品 Finished goods kHJjdgV
商品进销差价 Difference between purchase & sales of commodities Q,scjt[
委托加工物资 Consigned processiong material U9Sp$$L
委托代销商品 Consignment-out bp }~{]:b
受托代销商品 Consignment-in nv|&|6?`oK
分期收款发出商品 Goods on instalment sales .NjOaK)\
存货跌价准备 Provision for obsolete stocks NS\'o
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待摊费用 Prepaid expenses gX[6WB"p
待处理流动资产损益 Unsettled G/L on current assets lm$T`:c
待处理固定资产损益 Unsettled G/L on fixed assets by-B).7
委托贷款-本金 Consignment loan - principle E5B:79BGO
委托贷款-利息 Consignment loan - interest [K^RC;}nV^
委托贷款-减值准备 Consignment loan - provision XWkYhTaY
固定资产-房屋建筑物 Fixed assets - Buildings ^+-i7`|=
固定资产-机器设备 Fixed assets - Plant and machinery STO6cNi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~#wq sm
固定资产-运输设备 Fixed assets - Automobiles /MA4Er r
累计折旧 Accumulated depreciation ~GZ(Ou-&
固定资产减值准备 Impairment of fixed assets J:t1W=lJ3
工程物资-专用材料 Project material - specific materials dD=dPi#
工程物资-专用设备 Project material - specific equipment 7uYJ_R
工程物资-预付大型设备款 Project material - prepaid for equipment Hg<]5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *\emRI>
在建工程 Construction in progress "/K44(^
在建工程减值准备 Impairment of construction in progress ondF
固定资产清理 Disposal of fixed assets hW(Mf
无形资产-专利权 Intangible assets - patent d>2>mT$U
无形资产-非专利技术 Intangible assets - industrial property and know-how $cc]pJy"}
无形资产-商标权 Intangible assets - trademark rights Q~nc:eWD
无形资产-土地使用权 Intangible assets - land use rights YI|7a#*F
无形资产-商誉 Intangible assets - goodwill leiP/D6s
无形资产减值准备 Impairment of intangible assets O>UR\l|+:2
长期待摊费用 Deferred assets z`lDD
未确认融资费用 Unrecognized finance fees M5wj79'l"
其他长期资产 Other long term assets [^#6.xH
递延税款借项 Deferred assets debits ri6_u;Ch
应付票据 Notes payable /aP`|&G,)
应付帐款 Trade creditors 7Y:1ji0l
预收帐款 Adanvances from customers @`)A)
代销商品款 Consignment-in payables kA fkQy(~
其他应交款 Other payable to government >
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其他应付款 Other creditors Y7= *-
应付股利 Proposed dividends M*|x,K= U
待转资产价值 Donated assets b3W@{je
预计负债 Accrued liabilities U5odSR$
应付短期债券 Short-term debentures payable $`mxOcBmQ
其他流动负债 Other current liabilities =}F &jl
预提费用 Accrued expenses ,'[0tl}8K
应付工资 Payroll payable 4;x{@Ln
应付福利费 Welfare payable u[})|x*N
短期借款-抵押借款 Bank loans - Short term - pledged @a+1Ri`)
短期借款-信用借款 Bank loans - Short term - credit }PD?x4
短期借款-担保借款 Bank loans - Short term - guaranteed aH*)W'N?
一年内到期长期借款 Long term loans due within one year Tmqtj
一年内到期长期应付款 Long term payable due within one year 0KE+RzrB
长期借款 Bank loans - Long term Ng2qu!F7
应付债券-债券面值 Bond payable - Par value )bXiw3'A
应付债券-债券溢价 Bond payable - Excess M#UW#+*g!
应付债券-债券折价 Bond payable - Discount tRFj<yuaq
应付债券-应计利息 Bond payable - Accrued interest uD_iyK0,
长期应付款 Long term payable >2TDYB|;
专项应付款 Specific payable ng"R[/)In
其他长期负债 Other long term liabilities >T=($:n
应交税金-所得税 Tax payable - income tax GG-7YJ
应交税金-增值税 Tax payable - VAT *Mgl X<
应交税金-营业税 Tax payable - business tax u?i_N0H
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others rLtB^?A z
递延税款贷项 Deferred taxation credit f%;8]a9
股本 Share capital 'gI q_t|^
已归还投资 Investment returned [2
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利润分配-其他转入 Profit appropriation - other transfer in &]iiBp#2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +iY .Y V
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y xp.`
利润分配-提取储备基金 Profit appropriation - reserve fund mr&nB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund INZsDM 9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &Ba` 3V\M
利润分配-利润归还投资 Profit appropriation - return investment by profit 9Ra*bP ]1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]c4?-Vq%u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yi1lvB?m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c 2t<WRG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y[#EFM
期初未分配利润 Retained earnings, beginning of the year ;EDc1:
资本公积-股本溢价 Capital surplus - share premium `83s97Sa
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >)\x\e
资本公积-接受现金捐赠 Capital surplus - cash donation $dIu${lu
资本公积-股权投资准备 Capital surplus - investment reserve *mwHuGbZed
资本公积-拨款转入 Capital surplus - subsidiary `lygJI?H+{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p=sLKnLmZ
资本公积-其他 Capital surplus - others "^Y)&