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 。
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现金 Cash in hand "Bwz
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银行存款 Cash in bank 0S:&wb
其他货币资金-外埠存款Other monetary assets - cash in other cities U%pB
其他货币资金-银行本票 Other monetary assets - cashier‘s check adu6`2*$
其他货币资金-银行汇票 Other monetary assets - bank draft zgz!"knVx
其他货币资金-信用卡 Other monetary assets - credit cards i#4+l$q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit a&0g0n6
其他货币资金-存出投资款 Other monetary assets - cash for investment W0MgY%Qv[
短期投资-股票投资 Investments - Short term - stocks ,vLQx\m{
短期投资-债券投资 Investments - Short term - bonds 3\4e{3$
短期投资-基金投资 Investments - Short term - funds ujnT B*Cqc
短期投资-其他投资 Investments - Short term - others mxZ+r#|di
短期投资跌价准备 Provision for short-term investment -HGRrWS
长期股权投资-股票投资 Long term equity investment - stocks Ce-=
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长期股权投资-其他股权投资 Long term equity investment - others t]0DT_iE
长期债券投资-债券投资 Long term securities investemnt - bonds k={1zl ;
长期债券投资-其他债权投资 Long term securities investment - others ]&H"EHC<$
长期投资减值准备 Provision for long-term investment h! uyTgq
应收票据 Notes receivable JmDxsb^
应收股利 Dividends receivable 7[P-;8)tq
应收利息 Interest receivable /ojx$Um
应收帐款 Trade debtors Zoxblk
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 05{}@tW-
预付帐款 Prepayment Csy$1;"A
应收补贴款 Allowance receivable Rd7U5MBEF
其他应收款 Other debtors |pS]zD
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [K,P)V>K
其他流动资产 Other current assets 1K#[Ef4
物资采购 Purchase ,,G"EF0A
原材料 Raw materials u=Ik&^v
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包装物 Packing materials @:RoY vk$
低值易耗品 Low value consumbles i`e[Vwe2x@
材料成本差异 Material cost difference C{$iuus0
自制半成品 Self-manufactured goods p?#T^{Quz~
库存商品 Finished goods C_>XtcU
商品进销差价 Difference between purchase & sales of commodities tz2=l.1
委托加工物资 Consigned processiong material ]B;`Jf
委托代销商品 Consignment-out n%29WF6Zf
受托代销商品 Consignment-in Wcc4/:`Hu
分期收款发出商品 Goods on instalment sales 9#7W+9
存货跌价准备 Provision for obsolete stocks "`cN k26JZ
待摊费用 Prepaid expenses t O.5
待处理流动资产损益 Unsettled G/L on current assets LDEc}XXb
待处理固定资产损益 Unsettled G/L on fixed assets 3QBzyJWf
委托贷款-本金 Consignment loan - principle Pb;c:HeI/
委托贷款-利息 Consignment loan - interest pt"9zkPj
委托贷款-减值准备 Consignment loan - provision *<S>PbqLw
固定资产-房屋建筑物 Fixed assets - Buildings L,.~VNy-
固定资产-机器设备 Fixed assets - Plant and machinery , d $"`W2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures O'IU1sU
固定资产-运输设备 Fixed assets - Automobiles (_4DZMf
累计折旧 Accumulated depreciation TW>G
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固定资产减值准备 Impairment of fixed assets 9s_^?q
工程物资-专用材料 Project material - specific materials zMA;1Na
工程物资-专用设备 Project material - specific equipment XQn1B3k+
工程物资-预付大型设备款 Project material - prepaid for equipment VO eVS&}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s!?uLSEdb
在建工程 Construction in progress "G%</G8M
在建工程减值准备 Impairment of construction in progress M1WD^?tKQ.
固定资产清理 Disposal of fixed assets XX/s@C
无形资产-专利权 Intangible assets - patent TaD;_)(
无形资产-非专利技术 Intangible assets - industrial property and know-how :0B 7lDw
无形资产-商标权 Intangible assets - trademark rights 3s?u05_
无形资产-土地使用权 Intangible assets - land use rights }R16WY_'
无形资产-商誉 Intangible assets - goodwill OWwqCPz.
无形资产减值准备 Impairment of intangible assets 3%5YUG@
长期待摊费用 Deferred assets 1D#-,#?
未确认融资费用 Unrecognized finance fees L~t<
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其他长期资产 Other long term assets sw}O g`U
递延税款借项 Deferred assets debits h_#=f(.'j
应付票据 Notes payable N8pL2y:R[P
应付帐款 Trade creditors -GFZFi
预收帐款 Adanvances from customers YX-~?Pl
代销商品款 Consignment-in payables `WXlq#:K
其他应交款 Other payable to government .\_RavW23
其他应付款 Other creditors qJ
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应付股利 Proposed dividends #at`7#K@
待转资产价值 Donated assets :!g|pd[{ag
预计负债 Accrued liabilities g|]HS4y
应付短期债券 Short-term debentures payable ciODTq?
其他流动负债 Other current liabilities Jf?6y~X>Y
预提费用 Accrued expenses R6(:l;
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应付工资 Payroll payable ~x8nC%qPvq
应付福利费 Welfare payable Godrz*"
短期借款-抵押借款 Bank loans - Short term - pledged -JgNujt#9
短期借款-信用借款 Bank loans - Short term - credit 8lpAe0p(Z
短期借款-担保借款 Bank loans - Short term - guaranteed +`GtZnt#
一年内到期长期借款 Long term loans due within one year 7?R600O
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一年内到期长期应付款 Long term payable due within one year VSY p
长期借款 Bank loans - Long term HQm_ K0$
应付债券-债券面值 Bond payable - Par value A/<u>cCW
应付债券-债券溢价 Bond payable - Excess 70 7( LG
应付债券-债券折价 Bond payable - Discount ` 'Qb?F6
应付债券-应计利息 Bond payable - Accrued interest 7C7.}U
长期应付款 Long term payable *KvD$(ny
专项应付款 Specific payable Su,:f_If,
其他长期负债 Other long term liabilities J;obh.}u"{
应交税金-所得税 Tax payable - income tax Z,#H\1v3lB
应交税金-增值税 Tax payable - VAT oV:oc,
应交税金-营业税 Tax payable - business tax 0uDD
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应交税金-消费税 Tax payable - consumable tax i$E [@
应交税金-其他 Tax payable - others Q"qI'*Kgt
递延税款贷项 Deferred taxation credit `?Q
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股本 Share capital ~)ys,Q
已归还投资 Investment returned 7m-%
利润分配-其他转入 Profit appropriation - other transfer in 6"Fn$ :l?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '3672wF/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O,B\|pd2
利润分配-提取储备基金 Profit appropriation - reserve fund /dYv@OU?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VdK%m`;2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WSHPhhM
利润分配-利润归还投资 Profit appropriation - return investment by profit k B>
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends y,nmPX?]n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4uIYX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iwJ_~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g&FTX>wX
期初未分配利润 Retained earnings, beginning of the year 12n:)yQy
资本公积-股本溢价 Capital surplus - share premium PoF3fy%.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +\Vm t[v
资本公积-接受现金捐赠 Capital surplus - cash donation Kn~Rck|
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资本公积-股权投资准备 Capital surplus - investment reserve =D/zC'l
资本公积-拨款转入 Capital surplus - subsidiary >lRZvf-i
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }
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资本公积-其他 Capital surplus - others )SmnLvL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <