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 。 }:tAKO=+
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现金 Cash in hand *YMXiYJR
银行存款 Cash in bank P'KY.TjWb
其他货币资金-外埠存款Other monetary assets - cash in other cities ~p0e=u
其他货币资金-银行本票 Other monetary assets - cashier‘s check :Fq2x_IUE
其他货币资金-银行汇票 Other monetary assets - bank draft d;IJ0xB+by
其他货币资金-信用卡 Other monetary assets - credit cards iOE9FW|e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (p}9
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其他货币资金-存出投资款 Other monetary assets - cash for investment 6B4hSqjh
短期投资-股票投资 Investments - Short term - stocks iFXUKGiV
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 75' Ua$
短期投资-其他投资 Investments - Short term - others zV9
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短期投资跌价准备 Provision for short-term investment q
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长期股权投资-股票投资 Long term equity investment - stocks noWRYS %
长期股权投资-其他股权投资 Long term equity investment - others 4"`=hu Q
长期债券投资-债券投资 Long term securities investemnt - bonds ]M02>=1
长期债券投资-其他债权投资 Long term securities investment - others 9G=A)j
长期投资减值准备 Provision for long-term investment =aX1:Z
应收票据 Notes receivable Vu^Q4Z
应收股利 Dividends receivable OD>u$tI9
应收利息 Interest receivable [j]}$fFe
应收帐款 Trade debtors jKe$&.q@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .oW~:mY
预付帐款 Prepayment 3g4vpKg6c
应收补贴款 Allowance receivable 89?3,k
其他应收款 Other debtors S+4I[|T]Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $u(M 4(}
其他流动资产 Other current assets j=zU7wz)D
物资采购 Purchase `Nxo0Q
原材料 Raw materials exGhkt~
包装物 Packing materials je$R\7B<
低值易耗品 Low value consumbles Lcm
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材料成本差异 Material cost difference E0WrpGZ
自制半成品 Self-manufactured goods !c3Qcva
库存商品 Finished goods LL6ON
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商品进销差价 Difference between purchase & sales of commodities bs4fy
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委托加工物资 Consigned processiong material A@fshWrl%
委托代销商品 Consignment-out aH~x7N6!
受托代销商品 Consignment-in 5G
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分期收款发出商品 Goods on instalment sales x(T!I&i={
存货跌价准备 Provision for obsolete stocks !ds"88:5^
待摊费用 Prepaid expenses S0X.8Bq
待处理流动资产损益 Unsettled G/L on current assets S:"z<O
待处理固定资产损益 Unsettled G/L on fixed assets 4rGO8R
委托贷款-本金 Consignment loan - principle 2xz%'X%
委托贷款-利息 Consignment loan - interest ~50
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委托贷款-减值准备 Consignment loan - provision !kjr>:)x
固定资产-房屋建筑物 Fixed assets - Buildings oqQ? 2k<@
固定资产-机器设备 Fixed assets - Plant and machinery '=@H2T6=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Gff[c%I
固定资产-运输设备 Fixed assets - Automobiles I=3B
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累计折旧 Accumulated depreciation ),W(TL
固定资产减值准备 Impairment of fixed assets -X6\[I:+A
工程物资-专用材料 Project material - specific materials 5r2ctde)Y
工程物资-专用设备 Project material - specific equipment -hJ>wGI
工程物资-预付大型设备款 Project material - prepaid for equipment 2*3B~"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t8a@L(J$
在建工程 Construction in progress ,AFC 1t[0
在建工程减值准备 Impairment of construction in progress 8{U]ATx'(
固定资产清理 Disposal of fixed assets SFXfo1dqH
无形资产-专利权 Intangible assets - patent Y ~\`0?ST
无形资产-非专利技术 Intangible assets - industrial property and know-how vb80J<4
无形资产-商标权 Intangible assets - trademark rights , L AJ
无形资产-土地使用权 Intangible assets - land use rights (,)va
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无形资产-商誉 Intangible assets - goodwill >(1_Dn\
无形资产减值准备 Impairment of intangible assets bl+@}+A
长期待摊费用 Deferred assets i32_ZB Z?y
未确认融资费用 Unrecognized finance fees A(!ZZ9Wc
其他长期资产 Other long term assets %o_0M^3W
递延税款借项 Deferred assets debits WPh |~]by<
应付票据 Notes payable SBYMDKZ
应付帐款 Trade creditors N4JqW
预收帐款 Adanvances from customers %I2xK.8=
代销商品款 Consignment-in payables AcfkY m~
其他应交款 Other payable to government ^QL/m\zq@%
其他应付款 Other creditors e*'|iuDrY
应付股利 Proposed dividends Z2pN<S{5
待转资产价值 Donated assets [?K\
%]
预计负债 Accrued liabilities \Z7([G h
应付短期债券 Short-term debentures payable cM7k) {
其他流动负债 Other current liabilities "a%ASy>?g
预提费用 Accrued expenses b&V]|Z(
应付工资 Payroll payable U!-+v:SF
应付福利费 Welfare payable c#4L*$ViF
短期借款-抵押借款 Bank loans - Short term - pledged &l!{!f4
短期借款-信用借款 Bank loans - Short term - credit R*TGn_J`
短期借款-担保借款 Bank loans - Short term - guaranteed TF iM[
一年内到期长期借款 Long term loans due within one year O|7
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一年内到期长期应付款 Long term payable due within one year (8eNZ*+mO
长期借款 Bank loans - Long term ?U9d3] W
应付债券-债券面值 Bond payable - Par value ~m;MM)_V
应付债券-债券溢价 Bond payable - Excess _XO)`D~
应付债券-债券折价 Bond payable - Discount q MT.7n:
应付债券-应计利息 Bond payable - Accrued interest lVp~oZC6[
长期应付款 Long term payable '|A5a+[
专项应付款 Specific payable G*wW&R)
其他长期负债 Other long term liabilities aSj1P/A
应交税金-所得税 Tax payable - income tax ?GD?J(S
应交税金-增值税 Tax payable - VAT meVVRFQ2+
应交税金-营业税 Tax payable - business tax cTIwA:)D
应交税金-消费税 Tax payable - consumable tax ~RLx;
应交税金-其他 Tax payable - others Ev|{~U
递延税款贷项 Deferred taxation credit {uQ)p=
股本 Share capital SAxa7B/U2
已归还投资 Investment returned sz2SWk^&
利润分配-其他转入 Profit appropriation - other transfer in 5`
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [#*?uu+
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^@5ui;JV
利润分配-提取储备基金 Profit appropriation - reserve fund [+cnx21{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sq6% =(q(?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5\kZgXWIh
利润分配-利润归还投资 Profit appropriation - return investment by profit P+%)0*W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gW pT:tX-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `zOAltfd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P)j9\ muc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SUi1*S
期初未分配利润 Retained earnings, beginning of the year !DUg"o3G>
资本公积-股本溢价 Capital surplus - share premium !}Ou|r4_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :AcNb
资本公积-接受现金捐赠 Capital surplus - cash donation F@(}=w^(A
资本公积-股权投资准备 Capital surplus - investment reserve @
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资本公积-拨款转入 Capital surplus - subsidiary ]Q_G
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation |ukdn2Q
资本公积-其他 Capital surplus - others jl0Eg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WyJfF=<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [tf^i:2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l|tp0[
盈余公积-储备基金 Surplus reserve - reserve fund Jz3<yQ-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e]B<