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 。 MKVfy:g%So
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现金 Cash in hand sx[&4 k[
银行存款 Cash in bank q2S!m6 !
其他货币资金-外埠存款Other monetary assets - cash in other cities ,{
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 'Ffy8z{&3
其他货币资金-银行汇票 Other monetary assets - bank draft i!1ho T$
其他货币资金-信用卡 Other monetary assets - credit cards u^aFj%}]L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit j*eUF-J1
其他货币资金-存出投资款 Other monetary assets - cash for investment l?o-!M{
短期投资-股票投资 Investments - Short term - stocks ~<2 IIR$H
短期投资-债券投资 Investments - Short term - bonds k"q!|+&Fs
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others EI=Naq
短期投资跌价准备 Provision for short-term investment I+Ncmg )>
长期股权投资-股票投资 Long term equity investment - stocks ?u_gXz;A
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 WNn[L=f
长期债券投资-其他债权投资 Long term securities investment - others c%AFo]H
长期投资减值准备 Provision for long-term investment wQD0vsD
应收票据 Notes receivable 0|fb< "
应收股利 Dividends receivable ~|y^\U@
应收利息 Interest receivable tb:,Uf>E
应收帐款 Trade debtors Hhe{ +W@~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z>(r9R3{
预付帐款 Prepayment eKZ@FEZ
应收补贴款 Allowance receivable %1-K);SJ
其他应收款 Other debtors :mXGIRi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b!'l\~`{i
其他流动资产 Other current assets AfbB~Ll Bq
物资采购 Purchase .N~PHyXZR
原材料 Raw materials &=F-moDD
包装物 Packing materials &v5G92
低值易耗品 Low value consumbles e2]4a3
材料成本差异 Material cost difference e/"yGQu
自制半成品 Self-manufactured goods oUJj5iu}
库存商品 Finished goods f7XQ~b
商品进销差价 Difference between purchase & sales of commodities GBH
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委托加工物资 Consigned processiong material Vs#"SpH{'
委托代销商品 Consignment-out \H Wcd|
受托代销商品 Consignment-in IVI~1~
分期收款发出商品 Goods on instalment sales ]{f^;y8
存货跌价准备 Provision for obsolete stocks GVmC }>z
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets ?S (im
待处理固定资产损益 Unsettled G/L on fixed assets 7d&DrI@~
委托贷款-本金 Consignment loan - principle _GVE^yW~
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委托贷款-利息 Consignment loan - interest Tub1Sv>J
委托贷款-减值准备 Consignment loan - provision q,[k7&HS
固定资产-房屋建筑物 Fixed assets - Buildings =N YgGEFq.
固定资产-机器设备 Fixed assets - Plant and machinery >5)
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0HGl f
固定资产-运输设备 Fixed assets - Automobiles Q~Ay8L+
累计折旧 Accumulated depreciation bA}AD`5
固定资产减值准备 Impairment of fixed assets /@ y;iJk;
工程物资-专用材料 Project material - specific materials XDPL;(?
工程物资-专用设备 Project material - specific equipment QBy{|sQ`
工程物资-预付大型设备款 Project material - prepaid for equipment ,N53Iic
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _fcS>/<a
在建工程 Construction in progress ?b||Cr
在建工程减值准备 Impairment of construction in progress #SKfE
固定资产清理 Disposal of fixed assets ""co6qo#>
无形资产-专利权 Intangible assets - patent ')B =|T)
无形资产-非专利技术 Intangible assets - industrial property and know-how n[!;yO
无形资产-商标权 Intangible assets - trademark rights '.?^uM
无形资产-土地使用权 Intangible assets - land use rights 7;&(}
无形资产-商誉 Intangible assets - goodwill rh@r\H@j
无形资产减值准备 Impairment of intangible assets #
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长期待摊费用 Deferred assets RFw(]o,9cR
未确认融资费用 Unrecognized finance fees Pm4e8b
其他长期资产 Other long term assets "`pNH'
递延税款借项 Deferred assets debits |xn#\epy@
应付票据 Notes payable PU W[e%
应付帐款 Trade creditors {Fbg]'FQ
预收帐款 Adanvances from customers {m[s<A(
代销商品款 Consignment-in payables <OTWT`G2
其他应交款 Other payable to government (a[.vw
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其他应付款 Other creditors PgMbMH
应付股利 Proposed dividends 3y99O
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待转资产价值 Donated assets \[yr=X
预计负债 Accrued liabilities U4BqO
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应付短期债券 Short-term debentures payable Yu'a<5f
其他流动负债 Other current liabilities z
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预提费用 Accrued expenses $.pTB(tO
应付工资 Payroll payable (
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应付福利费 Welfare payable 5F2_
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短期借款-抵押借款 Bank loans - Short term - pledged Hou*lCA
短期借款-信用借款 Bank loans - Short term - credit Ga v"C{G
短期借款-担保借款 Bank loans - Short term - guaranteed [)^mBVht
一年内到期长期借款 Long term loans due within one year H+ lX-,
一年内到期长期应付款 Long term payable due within one year T-'~? [v
长期借款 Bank loans - Long term fAGctRGH
应付债券-债券面值 Bond payable - Par value zJ+3g!
应付债券-债券溢价 Bond payable - Excess *m9{V8Yi2
应付债券-债券折价 Bond payable - Discount En(7(qP6}
应付债券-应计利息 Bond payable - Accrued interest CK0l9#g
长期应付款 Long term payable `H>b5
专项应付款 Specific payable l4rMk^>>
其他长期负债 Other long term liabilities LXj5R99S
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT 9Hd;353Q
应交税金-营业税 Tax payable - business tax )P?IqSEA%
应交税金-消费税 Tax payable - consumable tax ?c]n^GvG
应交税金-其他 Tax payable - others jfD1
递延税款贷项 Deferred taxation credit kbYeV_OwM
股本 Share capital
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已归还投资 Investment returned =7%oE[
利润分配-其他转入 Profit appropriation - other transfer in WF2NG;f=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F30
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5{d\uE%'p
利润分配-提取储备基金 Profit appropriation - reserve fund w7FoL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WNs}sNSf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9'nH2,_
利润分配-利润归还投资 Profit appropriation - return investment by profit y500Xs[c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 87V1#U ^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7G<