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 。 tfGHea)M
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现金 Cash in hand 0`[wpZ
银行存款 Cash in bank zlEX+=3
其他货币资金-外埠存款Other monetary assets - cash in other cities #':fkIYe'
其他货币资金-银行本票 Other monetary assets - cashier‘s check SF>c\eTtx
其他货币资金-银行汇票 Other monetary assets - bank draft pNKhc#
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其他货币资金-信用卡 Other monetary assets - credit cards < Pky9o;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit FN8NTBk
其他货币资金-存出投资款 Other monetary assets - cash for investment "*Tb"
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短期投资-股票投资 Investments - Short term - stocks J%
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短期投资-债券投资 Investments - Short term - bonds egq67S
短期投资-基金投资 Investments - Short term - funds IyWI5Q"t
短期投资-其他投资 Investments - Short term - others L{8xlx`
短期投资跌价准备 Provision for short-term investment 28UU60
长期股权投资-股票投资 Long term equity investment - stocks RH&~+5
长期股权投资-其他股权投资 Long term equity investment - others 3G(miP6
长期债券投资-债券投资 Long term securities investemnt - bonds L:i-BI`J
长期债券投资-其他债权投资 Long term securities investment - others <OIIoB?t
长期投资减值准备 Provision for long-term investment ~1>.A(,=z
应收票据 Notes receivable Np"exFqN k
应收股利 Dividends receivable ~V\D|W9
应收利息 Interest receivable L2[f]J%
应收帐款 Trade debtors FW21 U<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `pGa~!vl
预付帐款 Prepayment [D<1CF
应收补贴款 Allowance receivable R
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其他应收款 Other debtors T>NDSami
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors r(RKwr:m
其他流动资产 Other current assets opc/e
物资采购 Purchase lc
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原材料 Raw materials j4cwI90=
包装物 Packing materials Y\$ySvZ0
低值易耗品 Low value consumbles BEre*J
材料成本差异 Material cost difference -@0GcUE:r
自制半成品 Self-manufactured goods *q-['"f
库存商品 Finished goods !X;1 }
商品进销差价 Difference between purchase & sales of commodities /(.mp<s0
委托加工物资 Consigned processiong material [E/\#4b
委托代销商品 Consignment-out '*"vkgN
受托代销商品 Consignment-in 5
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分期收款发出商品 Goods on instalment sales Y7*U:I+N
存货跌价准备 Provision for obsolete stocks IrqZi1
待摊费用 Prepaid expenses 'qOREN
待处理流动资产损益 Unsettled G/L on current assets pUV/Ul]
待处理固定资产损益 Unsettled G/L on fixed assets 4*Hgv:0?kI
委托贷款-本金 Consignment loan - principle M!REygyx
委托贷款-利息 Consignment loan - interest `Ch9~*p
委托贷款-减值准备 Consignment loan - provision d~JKH&x<
固定资产-房屋建筑物 Fixed assets - Buildings JYW)uJ
固定资产-机器设备 Fixed assets - Plant and machinery 8n*.).33
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fd[z
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固定资产-运输设备 Fixed assets - Automobiles `s8{C
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累计折旧 Accumulated depreciation Lcg)UcB-#
固定资产减值准备 Impairment of fixed assets $Z\.-QE\
工程物资-专用材料 Project material - specific materials B(n{e53 9f
工程物资-专用设备 Project material - specific equipment Nw1#M%/!r!
工程物资-预付大型设备款 Project material - prepaid for equipment Stu4t==U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H
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在建工程 Construction in progress fngOeLVG
在建工程减值准备 Impairment of construction in progress 9*{[buZX
固定资产清理 Disposal of fixed assets 9mmCp&~Z
无形资产-专利权 Intangible assets - patent ,I%g|'2
无形资产-非专利技术 Intangible assets - industrial property and know-how b"vv>Q~U
无形资产-商标权 Intangible assets - trademark rights \l]DQaOEe
无形资产-土地使用权 Intangible assets - land use rights 98uV6b~g
无形资产-商誉 Intangible assets - goodwill >JC
无形资产减值准备 Impairment of intangible assets n8" .XS
长期待摊费用 Deferred assets Zf65 `K3
未确认融资费用 Unrecognized finance fees !>zo_fP
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits k6sI
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应付票据 Notes payable ~e+\k>^eN
应付帐款 Trade creditors urMG*7i <c
预收帐款 Adanvances from customers 2&^]k`Aj6D
代销商品款 Consignment-in payables =A!@6Nw
其他应交款 Other payable to government Q=/</|
其他应付款 Other creditors %\H|B0
应付股利 Proposed dividends ](wvu(y\E
待转资产价值 Donated assets C
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预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable PGLplXb#[S
其他流动负债 Other current liabilities |Y [wzDYV
预提费用 Accrued expenses Od5JG .]
应付工资 Payroll payable }L# _\
应付福利费 Welfare payable jO1r)hw N>
短期借款-抵押借款 Bank loans - Short term - pledged 9+{G8$Ai
短期借款-信用借款 Bank loans - Short term - credit n=c
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短期借款-担保借款 Bank loans - Short term - guaranteed |!"`MIw,
一年内到期长期借款 Long term loans due within one year 9&_<f}ou
一年内到期长期应付款 Long term payable due within one year .R./0Ot tx
长期借款 Bank loans - Long term ZRg;/sX]
应付债券-债券面值 Bond payable - Par value %|oJ>+
应付债券-债券溢价 Bond payable - Excess :QB<?HaS'
应付债券-债券折价 Bond payable - Discount Od%"B\
应付债券-应计利息 Bond payable - Accrued interest =W BTm
长期应付款 Long term payable d[V;&U
专项应付款 Specific payable C86J
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其他长期负债 Other long term liabilities Z
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应交税金-所得税 Tax payable - income tax @++.FEf
应交税金-增值税 Tax payable - VAT B hp-jq'!B
应交税金-营业税 Tax payable - business tax fDvl/|62{
应交税金-消费税 Tax payable - consumable tax Xt@Z}B))pu
应交税金-其他 Tax payable - others g#t[LI9(F[
递延税款贷项 Deferred taxation credit +E.GLn2/
股本 Share capital
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已归还投资 Investment returned Y<Fz)dQo
利润分配-其他转入 Profit appropriation - other transfer in +(1zH-^.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WzF !6n!h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I^8"{J.Q)[
利润分配-提取储备基金 Profit appropriation - reserve fund NH<5*I/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /|eA9 ]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZsOIH<