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 。 '4EJ_Vhztc
S3w? X
现金 Cash in hand +}]xuYzo
银行存款 Cash in bank uP:'e8
其他货币资金-外埠存款Other monetary assets - cash in other cities gueCP+a_
其他货币资金-银行本票 Other monetary assets - cashier‘s check pB`<4+"9
其他货币资金-银行汇票 Other monetary assets - bank draft Gwe9<
y
其他货币资金-信用卡 Other monetary assets - credit cards TD<. :ul]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e8Jd*AKjb
其他货币资金-存出投资款 Other monetary assets - cash for investment WD<M
U ]
短期投资-股票投资 Investments - Short term - stocks V0>,Kxk
短期投资-债券投资 Investments - Short term - bonds S:wmm}XQ
短期投资-基金投资 Investments - Short term - funds /KkUCq2A
短期投资-其他投资 Investments - Short term - others K7|BXGL8r8
短期投资跌价准备 Provision for short-term investment gU:jx
长期股权投资-股票投资 Long term equity investment - stocks Dcq^C LPY
长期股权投资-其他股权投资 Long term equity investment - others $|AxQQ%f
长期债券投资-债券投资 Long term securities investemnt - bonds /1YqDK0
长期债券投资-其他债权投资 Long term securities investment - others S[Et!gj:
长期投资减值准备 Provision for long-term investment YC{od5a
应收票据 Notes receivable ;TYkJH"
应收股利 Dividends receivable o&zeOJW
应收利息 Interest receivable )9s[-W,e
应收帐款 Trade debtors R"jX9~3Ln
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u7K0m!
jW
预付帐款 Prepayment +]G;_/[2
应收补贴款 Allowance receivable RaR$lcG+iY
其他应收款 Other debtors :7'anj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors HQ"D>hsuU
其他流动资产 Other current assets
Re`= B
物资采购 Purchase i9Qx{f88
原材料 Raw materials rLVS#M#&e>
包装物 Packing materials 278
6tZF,
低值易耗品 Low value consumbles gqE{
材料成本差异 Material cost difference ]O^!P,l)"
自制半成品 Self-manufactured goods BQsy)H`4E
库存商品 Finished goods /p~gm\5Z
商品进销差价 Difference between purchase & sales of commodities a4?:suX$
委托加工物资 Consigned processiong material ws@
;2?%A
委托代销商品 Consignment-out F[LBQI`zq
受托代销商品 Consignment-in fU,sn5zZ
分期收款发出商品 Goods on instalment sales h/d&P
存货跌价准备 Provision for obsolete stocks J*.qiUAgW
待摊费用 Prepaid expenses dLLF#N
待处理流动资产损益 Unsettled G/L on current assets R4{2+q=0
待处理固定资产损益 Unsettled G/L on fixed assets 13Q|p,^R
委托贷款-本金 Consignment loan - principle ~Os~pTo
委托贷款-利息 Consignment loan - interest ^b'[81%
委托贷款-减值准备 Consignment loan - provision K*>lq|iu
固定资产-房屋建筑物 Fixed assets - Buildings bEbnZ<kz*
固定资产-机器设备 Fixed assets - Plant and machinery YoJN.],gf
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b2hB'!m
固定资产-运输设备 Fixed assets - Automobiles V1M oW;&
累计折旧 Accumulated depreciation M '[.ay
固定资产减值准备 Impairment of fixed assets D3$}S{Yw1
工程物资-专用材料 Project material - specific materials ]h,XRD K
工程物资-专用设备 Project material - specific equipment X2~>Z^,
U
工程物资-预付大型设备款 Project material - prepaid for equipment WI' ;e4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C*=#=.~~{
在建工程 Construction in progress K
nKV+:"
在建工程减值准备 Impairment of construction in progress .xS}/^8iD
固定资产清理 Disposal of fixed assets ;kY'DKL(
无形资产-专利权 Intangible assets - patent j*xxOwf
无形资产-非专利技术 Intangible assets - industrial property and know-how jU/0a=h9
无形资产-商标权 Intangible assets - trademark rights O.Z<dy+
无形资产-土地使用权 Intangible assets - land use rights QOMh"wC3
无形资产-商誉 Intangible assets - goodwill F|9
W7
无形资产减值准备 Impairment of intangible assets s+l)Q
长期待摊费用 Deferred assets 1jpcoJ@s
未确认融资费用 Unrecognized finance fees 5^+>*z
其他长期资产 Other long term assets Mz_*`lRN
递延税款借项 Deferred assets debits SnRk
` 5t
应付票据 Notes payable Srg`Tt]
应付帐款 Trade creditors > -OQk"o
预收帐款 Adanvances from customers ewN!7
代销商品款 Consignment-in payables yc?+L;fN
其他应交款 Other payable to government s0WI93+z
其他应付款 Other creditors q,A; d^g
应付股利 Proposed dividends $5Jo%K%
待转资产价值 Donated assets
NLf6}
预计负债 Accrued liabilities ?*){%eE
应付短期债券 Short-term debentures payable =y.? =`"
其他流动负债 Other current liabilities lku}I4
预提费用 Accrued expenses eKsc ["
应付工资 Payroll payable fo@2@
应付福利费 Welfare payable ]X%T^3%G
短期借款-抵押借款 Bank loans - Short term - pledged d#'aT mu!
短期借款-信用借款 Bank loans - Short term - credit $n.oY5=\
短期借款-担保借款 Bank loans - Short term - guaranteed :A9G>qg
一年内到期长期借款 Long term loans due within one year hi^@969
一年内到期长期应付款 Long term payable due within one year NBU[> P
长期借款 Bank loans - Long term v2][gn+58
应付债券-债券面值 Bond payable - Par value 5ELKL#(
应付债券-债券溢价 Bond payable - Excess 5srj|'ja
应付债券-债券折价 Bond payable - Discount n$&xVaF|
应付债券-应计利息 Bond payable - Accrued interest /{QR:8}-Q
长期应付款 Long term payable Fg;V6s/>ts
专项应付款 Specific payable )%FRBO]
其他长期负债 Other long term liabilities '7Q5"M'
应交税金-所得税 Tax payable - income tax dz3chy,3
应交税金-增值税 Tax payable - VAT os9X)G
应交税金-营业税 Tax payable - business tax 2j*;1
应交税金-消费税 Tax payable - consumable tax
gJz~~g'
应交税金-其他 Tax payable - others V/"P};n
递延税款贷项 Deferred taxation credit OiAP%7i9
股本 Share capital g:V8"'
已归还投资 Investment returned 8$4@U;Vh;
利润分配-其他转入 Profit appropriation - other transfer in
_8]hn[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ='"DUQH|*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gpv9~&