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 。 yh"48@L'D
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现金 Cash in hand iVqXf;eB!5
银行存款 Cash in bank hR%2[lBn!]
其他货币资金-外埠存款Other monetary assets - cash in other cities C+X-Cp
其他货币资金-银行本票 Other monetary assets - cashier‘s check :ej`]yK |
其他货币资金-银行汇票 Other monetary assets - bank draft *4RL
其他货币资金-信用卡 Other monetary assets - credit cards A!fRpN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )5U2-g#U
其他货币资金-存出投资款 Other monetary assets - cash for investment &U0Y#11Cx
短期投资-股票投资 Investments - Short term - stocks DzE_p-
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短期投资-债券投资 Investments - Short term - bonds A6%~+9
短期投资-基金投资 Investments - Short term - funds RL~]mI!U
短期投资-其他投资 Investments - Short term - others iE=:}"pI"
短期投资跌价准备 Provision for short-term investment Lt\=E8&rh
长期股权投资-股票投资 Long term equity investment - stocks SH#!
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长期股权投资-其他股权投资 Long term equity investment - others &<oDl_^
长期债券投资-债券投资 Long term securities investemnt - bonds b<"LUM*;
长期债券投资-其他债权投资 Long term securities investment - others XI58Cy*!
长期投资减值准备 Provision for long-term investment OIdoe0JR:O
应收票据 Notes receivable dn|OY.`|
应收股利 Dividends receivable 37nGFH`K2m
应收利息 Interest receivable |FxTP&8~
应收帐款 Trade debtors g"Gj8QLDz
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors v.Zr,Z=eV
预付帐款 Prepayment #JW~ &;
应收补贴款 Allowance receivable 7=[/J*-m
其他应收款 Other debtors DS6g_SS3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 40R7@Vaf
其他流动资产 Other current assets A_JNj8<6r
物资采购 Purchase 7/GL@H
原材料 Raw materials ,1|0]:
包装物 Packing materials O>kM2xw
低值易耗品 Low value consumbles (=/}i'
材料成本差异 Material cost difference RqRyZ*n
自制半成品 Self-manufactured goods /dq(Z"O_
库存商品 Finished goods Jyo(Etp
商品进销差价 Difference between purchase & sales of commodities mVdg0
委托加工物资 Consigned processiong material &1$|KbmV4
委托代销商品 Consignment-out /E<:=DD<
受托代销商品 Consignment-in Q 2nqA1sRk
分期收款发出商品 Goods on instalment sales ;;lOu~-*$p
存货跌价准备 Provision for obsolete stocks YB3?Ftgw
待摊费用 Prepaid expenses hT?|:!ED.F
待处理流动资产损益 Unsettled G/L on current assets ?-D'xqc
待处理固定资产损益 Unsettled G/L on fixed assets %r >Y)@$Vt
委托贷款-本金 Consignment loan - principle 19 <Lgr
委托贷款-利息 Consignment loan - interest @bO/5"X,
委托贷款-减值准备 Consignment loan - provision wA?q/cw C
固定资产-房屋建筑物 Fixed assets - Buildings kli)6R<
固定资产-机器设备 Fixed assets - Plant and machinery ^P}c
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1@{qPmf^
固定资产-运输设备 Fixed assets - Automobiles $|pD}
累计折旧 Accumulated depreciation 4oA9|}<FR
固定资产减值准备 Impairment of fixed assets "E}38
工程物资-专用材料 Project material - specific materials /w2jlu}yt
工程物资-专用设备 Project material - specific equipment r0/o{Y|l6
工程物资-预付大型设备款 Project material - prepaid for equipment ~#y( ]Xec2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress 6P U]I+
在建工程减值准备 Impairment of construction in progress FCA
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固定资产清理 Disposal of fixed assets 't<hhjPqY
无形资产-专利权 Intangible assets - patent drK &
无形资产-非专利技术 Intangible assets - industrial property and know-how kH }HFl
无形资产-商标权 Intangible assets - trademark rights \:|"qk
无形资产-土地使用权 Intangible assets - land use rights ]B>g~t5J
无形资产-商誉 Intangible assets - goodwill wwVg'V;
无形资产减值准备 Impairment of intangible assets ;/=6~%
长期待摊费用 Deferred assets ^U[yk'!Y
未确认融资费用 Unrecognized finance fees $KMxq=
其他长期资产 Other long term assets VSW"/{Lp
递延税款借项 Deferred assets debits j=5hW.fI
应付票据 Notes payable cOo@UU P
应付帐款 Trade creditors a<d$P*I(cH
预收帐款 Adanvances from customers P2>Y0"bY
代销商品款 Consignment-in payables .:V4>
其他应交款 Other payable to government mdy+ >e<
其他应付款 Other creditors _5&LV2
应付股利 Proposed dividends I!;vy/r
待转资产价值 Donated assets <`WtP+`
预计负债 Accrued liabilities ]?A-D,!(
应付短期债券 Short-term debentures payable hR(p{$-T
其他流动负债 Other current liabilities 0o&B 7N
预提费用 Accrued expenses cLyed3uU
应付工资 Payroll payable T
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应付福利费 Welfare payable IBSoAL
短期借款-抵押借款 Bank loans - Short term - pledged yOr5kWqX
短期借款-信用借款 Bank loans - Short term - credit Q3|I.I e
短期借款-担保借款 Bank loans - Short term - guaranteed p4M7BK:nf
一年内到期长期借款 Long term loans due within one year z;+LU
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一年内到期长期应付款 Long term payable due within one year o]O
长期借款 Bank loans - Long term IM$I=5ye
应付债券-债券面值 Bond payable - Par value 0|D
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应付债券-债券溢价 Bond payable - Excess 3JcI}w
应付债券-债券折价 Bond payable - Discount q;#:nf"
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable xA {1XS}
专项应付款 Specific payable G;Thz
其他长期负债 Other long term liabilities IM9P5?kJ
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应交税金-所得税 Tax payable - income tax $G@^!(
应交税金-增值税 Tax payable - VAT z1`z
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应交税金-营业税 Tax payable - business tax F,>-+~L=
应交税金-消费税 Tax payable - consumable tax 'Bb@K[=s
应交税金-其他 Tax payable - others vg ^&j0
递延税款贷项 Deferred taxation credit DY6ra% T
股本 Share capital nk^-+olm
已归还投资 Investment returned $mZpX:7/u8
利润分配-其他转入 Profit appropriation - other transfer in gt{
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JB xizJBP
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ct-;L' a
利润分配-提取储备基金 Profit appropriation - reserve fund >$dkA\&p