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 。 7h0LR7
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现金 Cash in hand XXvM*"3D5
银行存款 Cash in bank g\GuH?|
其他货币资金-外埠存款Other monetary assets - cash in other cities Z+JPxe#7
其他货币资金-银行本票 Other monetary assets - cashier‘s check #TXgV0\F
其他货币资金-银行汇票 Other monetary assets - bank draft KftZ^mk+p
其他货币资金-信用卡 Other monetary assets - credit cards ELPzqBI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wm_xH_{F
其他货币资金-存出投资款 Other monetary assets - cash for investment L`3x0u2
短期投资-股票投资 Investments - Short term - stocks C,&r7
短期投资-债券投资 Investments - Short term - bonds fn;`V it#
短期投资-基金投资 Investments - Short term - funds ,x&T8o/a
短期投资-其他投资 Investments - Short term - others m>DBO|`
短期投资跌价准备 Provision for short-term investment Xnpw'<~X
长期股权投资-股票投资 Long term equity investment - stocks xbsp[0I,
长期股权投资-其他股权投资 Long term equity investment - others AKu]c-
长期债券投资-债券投资 Long term securities investemnt - bonds l*^c?lp)
长期债券投资-其他债权投资 Long term securities investment - others Bz!SZpW(M
长期投资减值准备 Provision for long-term investment BRyrdt*_e
应收票据 Notes receivable J4"?D9T3G
应收股利 Dividends receivable `B-jwVrN(
应收利息 Interest receivable E:(DidSE@
应收帐款 Trade debtors K+p7yZJ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \AQ*T`Dq
预付帐款 Prepayment dv1Y2
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应收补贴款 Allowance receivable C/_Z9LL?F
其他应收款 Other debtors 8Q4yllv4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9bwG3jn4?
其他流动资产 Other current assets b8@?fC+tm
物资采购 Purchase 9#cPEbb~
原材料 Raw materials g:8k,1y5
包装物 Packing materials $MhfGMk!'
低值易耗品 Low value consumbles N3"O#C
材料成本差异 Material cost difference n%X5TJE
自制半成品 Self-manufactured goods }xJ ).D
库存商品 Finished goods 8Mg wXH
商品进销差价 Difference between purchase & sales of commodities 'ioX,KD
委托加工物资 Consigned processiong material @kBy|5
委托代销商品 Consignment-out Z}$wvd
受托代销商品 Consignment-in yzWVUqtXm
分期收款发出商品 Goods on instalment sales WstX>+?'
存货跌价准备 Provision for obsolete stocks Q!.JV.(
待摊费用 Prepaid expenses ecvQEK2L
待处理流动资产损益 Unsettled G/L on current assets C( wZjO?N
待处理固定资产损益 Unsettled G/L on fixed assets m9Xauk$(
委托贷款-本金 Consignment loan - principle upi\pXv
委托贷款-利息 Consignment loan - interest Op<,e{[]
委托贷款-减值准备 Consignment loan - provision 4fSGc8
固定资产-房屋建筑物 Fixed assets - Buildings mH6\8I
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h\-3Y U
固定资产-运输设备 Fixed assets - Automobiles 7G':h0i8
累计折旧 Accumulated depreciation ;2N:
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固定资产减值准备 Impairment of fixed assets T]oVNy
工程物资-专用材料 Project material - specific materials Yc^;?n`x
工程物资-专用设备 Project material - specific equipment Ndmki
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工程物资-预付大型设备款 Project material - prepaid for equipment $/J4?Wik
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -RI&uFqOI
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress d
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固定资产清理 Disposal of fixed assets Y+)qb);
无形资产-专利权 Intangible assets - patent LiyR,e
无形资产-非专利技术 Intangible assets - industrial property and know-how F,}7rhY(U^
无形资产-商标权 Intangible assets - trademark rights B}fd#dr
无形资产-土地使用权 Intangible assets - land use rights 1 EL#T&
无形资产-商誉 Intangible assets - goodwill ?uh%WN6nU]
无形资产减值准备 Impairment of intangible assets %1\~OnT
长期待摊费用 Deferred assets {&TP&_|H
未确认融资费用 Unrecognized finance fees &[b(Lx|i
其他长期资产 Other long term assets JCjV,
递延税款借项 Deferred assets debits <I 0 EjV
应付票据 Notes payable SDu%rr7sQ
应付帐款 Trade creditors =I8^E\O("
预收帐款 Adanvances from customers dt5`UBvUg
代销商品款 Consignment-in payables yRy^'E~
其他应交款 Other payable to government W
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其他应付款 Other creditors
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应付股利 Proposed dividends `gvd8^
待转资产价值 Donated assets ;q?WU>
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预计负债 Accrued liabilities b?,''t
应付短期债券 Short-term debentures payable sq_
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其他流动负债 Other current liabilities W4#E&8g%
预提费用 Accrued expenses h^v+d*R
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应付工资 Payroll payable O^Y@&S RrQ
应付福利费 Welfare payable Esdv+f}4;
短期借款-抵押借款 Bank loans - Short term - pledged K |^OnM
短期借款-信用借款 Bank loans - Short term - credit w&eq
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短期借款-担保借款 Bank loans - Short term - guaranteed +8}8b_bgH
一年内到期长期借款 Long term loans due within one year B-p ]
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一年内到期长期应付款 Long term payable due within one year O:j=L{,d^
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value 9]gV#uF
应付债券-债券溢价 Bond payable - Excess h'B0rVQia>
应付债券-债券折价 Bond payable - Discount mXT{c=N)w
应付债券-应计利息 Bond payable - Accrued interest ~,m5dP#[bV
长期应付款 Long term payable KBI36=UV
专项应付款 Specific payable ,a3M*}Y~3
其他长期负债 Other long term liabilities 8vx#QU8E/
应交税金-所得税 Tax payable - income tax QfV:&b`
应交税金-增值税 Tax payable - VAT goZw![4l
应交税金-营业税 Tax payable - business tax E?h'OR@_ L
应交税金-消费税 Tax payable - consumable tax J\?d+}hynX
应交税金-其他 Tax payable - others H2{&da@D5
递延税款贷项 Deferred taxation credit N)EJP~0
股本 Share capital | MXRNA~
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in &UQP9wS4v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Mk/ZEy q^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $r1{Nh
利润分配-提取储备基金 Profit appropriation - reserve fund _N"c,P
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RY}:&vWDk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m!WDXt
利润分配-利润归还投资 Profit appropriation - return investment by profit MZt&HbD-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends NKYHJf2?x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V!f'
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XZ4H(Cj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ai~d
期初未分配利润 Retained earnings, beginning of the year Ubv_a
资本公积-股本溢价 Capital surplus - share premium 2NF#mWZ(s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;HmQRiCg
资本公积-接受现金捐赠 Capital surplus - cash donation iza.' Mm~
资本公积-股权投资准备 Capital surplus - investment reserve Uc0Sb
资本公积-拨款转入 Capital surplus - subsidiary 5N[H@%>QO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )2?A|f8
资本公积-其他 Capital surplus - others uDMyO<\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve to#T+d.(v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]4[^S.T=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |DUOyQ
盈余公积-储备基金 Surplus reserve - reserve fund G3D!ifho.#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cJ#%OU3p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R 5Cy%
主营业务收入 Sales }/VSIS@Z
主营业务成本 Cost of sales 2(>=@q.1H
主营业务税金及附加 Sales tax *h~(LH"tN
营业费用 Operating expenses |"Fm<