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 。 e+~@"^|
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现金 Cash in hand LK|1[y^h
银行存款 Cash in bank J7pF*2
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 {zIcEN$ ~
其他货币资金-银行汇票 Other monetary assets - bank draft Og-v][
其他货币资金-信用卡 Other monetary assets - credit cards ]bP1gV(b-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit w,*#z
其他货币资金-存出投资款 Other monetary assets - cash for investment >PYc57S1c
短期投资-股票投资 Investments - Short term - stocks Z~AgZM
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短期投资-债券投资 Investments - Short term - bonds bn:74,GeyK
短期投资-基金投资 Investments - Short term - funds |mQC-=6t;Y
短期投资-其他投资 Investments - Short term - others I]ZksC
短期投资跌价准备 Provision for short-term investment Nt,:`o |
长期股权投资-股票投资 Long term equity investment - stocks \MDhm,H<
长期股权投资-其他股权投资 Long term equity investment - others RF }R~m9]
长期债券投资-债券投资 Long term securities investemnt - bonds ujW C!*W(Q
长期债券投资-其他债权投资 Long term securities investment - others HDi_|{2^
长期投资减值准备 Provision for long-term investment yZ-Ql11
应收票据 Notes receivable Df@b;-E
应收股利 Dividends receivable kx%\Cz
应收利息 Interest receivable Y)68
应收帐款 Trade debtors zeshM8=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (c
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预付帐款 Prepayment C
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应收补贴款 Allowance receivable KBDNK_7A
其他应收款 Other debtors GdM|?u&s"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G0u
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其他流动资产 Other current assets [(; .D
物资采购 Purchase >~O/ZDu/@
原材料 Raw materials }XD=N#p@z
包装物 Packing materials ,f~)CXNT?
低值易耗品 Low value consumbles pS "A{k)i
材料成本差异 Material cost difference rRXF@
自制半成品 Self-manufactured goods qtjx<`EK>
库存商品 Finished goods &,QBJx<#
商品进销差价 Difference between purchase & sales of commodities -I:L6ft8
委托加工物资 Consigned processiong material )TcD-Jr
委托代销商品 Consignment-out *QT7\ht3
受托代销商品 Consignment-in 8iPA^b|sz{
分期收款发出商品 Goods on instalment sales S;"$02]
存货跌价准备 Provision for obsolete stocks 62o nMY
待摊费用 Prepaid expenses iow"X6_l_
待处理流动资产损益 Unsettled G/L on current assets /~{fPS
待处理固定资产损益 Unsettled G/L on fixed assets Q
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委托贷款-本金 Consignment loan - principle ll
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委托贷款-利息 Consignment loan - interest g*WY kv
委托贷款-减值准备 Consignment loan - provision G[+{[W
固定资产-房屋建筑物 Fixed assets - Buildings K_Kz8qV.?
固定资产-机器设备 Fixed assets - Plant and machinery sWq@E6,I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yPf,GB"
固定资产-运输设备 Fixed assets - Automobiles * Na8w'Q
累计折旧 Accumulated depreciation %~\I*v04
固定资产减值准备 Impairment of fixed assets LYuMR,7E
工程物资-专用材料 Project material - specific materials ),@m
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工程物资-专用设备 Project material - specific equipment ;73{n*a$
工程物资-预付大型设备款 Project material - prepaid for equipment L2%npps
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ft$
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在建工程 Construction in progress M1eM^m8U
在建工程减值准备 Impairment of construction in progress w x,gth*p
固定资产清理 Disposal of fixed assets n[7=
无形资产-专利权 Intangible assets - patent ;vUw_M{P=)
无形资产-非专利技术 Intangible assets - industrial property and know-how G)gPL]C0
无形资产-商标权 Intangible assets - trademark rights 7Q|v5@;pU
无形资产-土地使用权 Intangible assets - land use rights s,j=Kym%
无形资产-商誉 Intangible assets - goodwill ;m"R.Q9*
无形资产减值准备 Impairment of intangible assets ahR-^^'$
长期待摊费用 Deferred assets JD~]aoH
未确认融资费用 Unrecognized finance fees ]YUst]gu3
其他长期资产 Other long term assets in>?kbaG+
递延税款借项 Deferred assets debits
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应付票据 Notes payable eMjW^-RgE5
应付帐款 Trade creditors } DjbVYH
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables v"sN
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其他应交款 Other payable to government Aj+0R?9tG
其他应付款 Other creditors |iVw7M:
应付股利 Proposed dividends `L"l{^cH
待转资产价值 Donated assets ,ysn7Y{Y
预计负债 Accrued liabilities +2m\Sv V
应付短期债券 Short-term debentures payable H,)2Ou-Wn
其他流动负债 Other current liabilities N#^o,/
预提费用 Accrued expenses QKhvP>
应付工资 Payroll payable |Gt]V`4
应付福利费 Welfare payable ,Z(J; ~
短期借款-抵押借款 Bank loans - Short term - pledged > M4QEv
短期借款-信用借款 Bank loans - Short term - credit N
lB%Qu
短期借款-担保借款 Bank loans - Short term - guaranteed y<)q;fI7
一年内到期长期借款 Long term loans due within one year 51puR8AG>
一年内到期长期应付款 Long term payable due within one year `7_s@4:
长期借款 Bank loans - Long term #rx@
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应付债券-债券面值 Bond payable - Par value /&RS+By(i
应付债券-债券溢价 Bond payable - Excess =
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应付债券-债券折价 Bond payable - Discount AAK}t6
应付债券-应计利息 Bond payable - Accrued interest ETaLE[T%1
长期应付款 Long term payable #.<(/D+
专项应付款 Specific payable
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其他长期负债 Other long term liabilities !qJ|`o Y
应交税金-所得税 Tax payable - income tax vUgo)C#<
应交税金-增值税 Tax payable - VAT !}Ty
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应交税金-营业税 Tax payable - business tax 5x}OrfDU
应交税金-消费税 Tax payable - consumable tax ]dHV^!
应交税金-其他 Tax payable - others Ok_)C+o
递延税款贷项 Deferred taxation credit 8yCQWDE}
股本 Share capital PxgLt2dXa
已归还投资 Investment returned ^4tz*i
利润分配-其他转入 Profit appropriation - other transfer in K[i|OZWu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z"a]AsG/Q#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fg8U*7
利润分配-提取储备基金 Profit appropriation - reserve fund G `JXi/#`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !S[7IBk%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \Zo
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利润分配-利润归还投资 Profit appropriation - return investment by profit M-NY&