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 。 y^;#&k!
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现金 Cash in hand r/YMLQ
银行存款 Cash in bank `nUXDmdwzO
其他货币资金-外埠存款Other monetary assets - cash in other cities VU#`oJ:{
其他货币资金-银行本票 Other monetary assets - cashier‘s check r)lEofX,g+
其他货币资金-银行汇票 Other monetary assets - bank draft aT{_0m$G10
其他货币资金-信用卡 Other monetary assets - credit cards G/k2Pe{SL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <lgYcdJ
其他货币资金-存出投资款 Other monetary assets - cash for investment o
m^0}$V
短期投资-股票投资 Investments - Short term - stocks \9cbI3rGz
短期投资-债券投资 Investments - Short term - bonds H['N
短期投资-基金投资 Investments - Short term - funds /$ w%Q-p
短期投资-其他投资 Investments - Short term - others _G[g;$<
短期投资跌价准备 Provision for short-term investment |ax3sAg
长期股权投资-股票投资 Long term equity investment - stocks h:W;^\J:-
长期股权投资-其他股权投资 Long term equity investment - others 9Z|jxy
长期债券投资-债券投资 Long term securities investemnt - bonds ./-5R|fN
长期债券投资-其他债权投资 Long term securities investment - others {ME2ImD
长期投资减值准备 Provision for long-term investment rxe>}ZO
应收票据 Notes receivable O[\iE5+$
应收股利 Dividends receivable 2L:_rR#
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应收利息 Interest receivable }{,^@xdyW
应收帐款 Trade debtors PxTwPl
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #pT"BSz]
预付帐款 Prepayment ?5+.`L9H
应收补贴款 Allowance receivable l>2E (Y|
其他应收款 Other debtors ]}Mj)J" m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Za/-i"U
其他流动资产 Other current assets -Y1e8H ='
物资采购 Purchase Lco~,OE
原材料 Raw materials Qk0R a_
包装物 Packing materials _ q(ko/T
低值易耗品 Low value consumbles FTH|9OP
材料成本差异 Material cost difference Mz9r5
自制半成品 Self-manufactured goods ?274uAO'
库存商品 Finished goods +dWDxguE{w
商品进销差价 Difference between purchase & sales of commodities g%ndvdb m
委托加工物资 Consigned processiong material O%Scjm-^X
委托代销商品 Consignment-out NiNM{[3oS
受托代销商品 Consignment-in =qoWCmg"&
分期收款发出商品 Goods on instalment sales 8{|8G-Mi
存货跌价准备 Provision for obsolete stocks |Z|-q"Rf
待摊费用 Prepaid expenses N"pc,Q\xU
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets 0m7Y>0wC6T
委托贷款-本金 Consignment loan - principle _- [''(E
委托贷款-利息 Consignment loan - interest x5|I
委托贷款-减值准备 Consignment loan - provision aKV$pC<[o
固定资产-房屋建筑物 Fixed assets - Buildings )mI
05
固定资产-机器设备 Fixed assets - Plant and machinery 45=bGf#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \6S7T$$ 1m
固定资产-运输设备 Fixed assets - Automobiles nxY\|@
累计折旧 Accumulated depreciation z
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固定资产减值准备 Impairment of fixed assets teOe#*
工程物资-专用材料 Project material - specific materials G[B=>Cy
工程物资-专用设备 Project material - specific equipment &Q9qq~
工程物资-预付大型设备款 Project material - prepaid for equipment jTf@l?|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3RiWZN
在建工程 Construction in progress ~9?cn
在建工程减值准备 Impairment of construction in progress }elc `jj
固定资产清理 Disposal of fixed assets Jz?j[
无形资产-专利权 Intangible assets - patent )}''L{k-
无形资产-非专利技术 Intangible assets - industrial property and know-how wJg1Y0nh
无形资产-商标权 Intangible assets - trademark rights R]Vt Y7}i,
无形资产-土地使用权 Intangible assets - land use rights w:??h4lt
无形资产-商誉 Intangible assets - goodwill qBU-~"2t
无形资产减值准备 Impairment of intangible assets 'WMh8)
长期待摊费用 Deferred assets E_gD:PPU5
未确认融资费用 Unrecognized finance fees LZ\q37UV
其他长期资产 Other long term assets pny11C
递延税款借项 Deferred assets debits "C?#SO
B
应付票据 Notes payable t$+?6E
应付帐款 Trade creditors }Dp*}=?E
预收帐款 Adanvances from customers _G_Cj{w
代销商品款 Consignment-in payables ^le<}
其他应交款 Other payable to government [N FFB96
其他应付款 Other creditors :f Kl]XO
应付股利 Proposed dividends V
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待转资产价值 Donated assets rjl`&POqc
预计负债 Accrued liabilities Y4%:7mw~=
应付短期债券 Short-term debentures payable |D'4uN8\
其他流动负债 Other current liabilities O7u(}$D
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预提费用 Accrued expenses 6f;fx}y
应付工资 Payroll payable 4)E_0.C
应付福利费 Welfare payable +
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短期借款-抵押借款 Bank loans - Short term - pledged FRcy`)
短期借款-信用借款 Bank loans - Short term - credit K*\'.~[6
短期借款-担保借款 Bank loans - Short term - guaranteed .=U#eHBdAQ
一年内到期长期借款 Long term loans due within one year *RT>`,t/
一年内到期长期应付款 Long term payable due within one year gep
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长期借款 Bank loans - Long term /TE_W@?^
应付债券-债券面值 Bond payable - Par value 6L:x^bM
应付债券-债券溢价 Bond payable - Excess X#d~zk[r2
应付债券-债券折价 Bond payable - Discount :WC2Ax7$2
应付债券-应计利息 Bond payable - Accrued interest liEPCWl&
长期应付款 Long term payable #XK2Ien)Z
专项应付款 Specific payable <CRP^_c
其他长期负债 Other long term liabilities mCRt8rY;
应交税金-所得税 Tax payable - income tax yh^!'!I6u[
应交税金-增值税 Tax payable - VAT dCb`xR}
应交税金-营业税 Tax payable - business tax TPVVck-T8
应交税金-消费税 Tax payable - consumable tax -\+s#kE:
应交税金-其他 Tax payable - others H/,gro
递延税款贷项 Deferred taxation credit |\w=u6jX
股本 Share capital k")R[)92b?
已归还投资 Investment returned 7}1~%:6
利润分配-其他转入 Profit appropriation - other transfer in u,F nAh?"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QS0:@.}$E)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +nUy,S?43
利润分配-提取储备基金 Profit appropriation - reserve fund 3WN`y8l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2<li7c59
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %?LOs
H
利润分配-利润归还投资 Profit appropriation - return investment by profit NHB4y /2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -7m:91x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z
MLK7+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =b38(\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )_a~}
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期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium r/& sub"X
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v. %R}Pa
资本公积-接受现金捐赠 Capital surplus - cash donation '"y|p+=j:
资本公积-股权投资准备 Capital surplus - investment reserve A2^\q>_#
资本公积-拨款转入 Capital surplus - subsidiary YNYx>U
e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #u2J;9P
资本公积-其他 Capital surplus - others .id)VF-l
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L Y6;.d$J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1D16
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N03G>fZ
盈余公积-储备基金 Surplus reserve - reserve fund I[b}4M6E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1[kMOp
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
7:Ax(El
主营业务收入 Sales Pa(^}n|
主营业务成本 Cost of sales *ohL&