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 。 oXGP6#
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现金 Cash in hand Hnbd<?y
银行存款 Cash in bank .1[pO_
其他货币资金-外埠存款Other monetary assets - cash in other cities N0(($8G
其他货币资金-银行本票 Other monetary assets - cashier‘s check (FOJHjtkM
其他货币资金-银行汇票 Other monetary assets - bank draft h6e,w$IL
其他货币资金-信用卡 Other monetary assets - credit cards p5bM/{DP;K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m8&XW2S
其他货币资金-存出投资款 Other monetary assets - cash for investment SXmh@a"*\
短期投资-股票投资 Investments - Short term - stocks \6,Z<.I
短期投资-债券投资 Investments - Short term - bonds _;k))K^
短期投资-基金投资 Investments - Short term - funds L$}'6y/@
短期投资-其他投资 Investments - Short term - others +/Vzw
短期投资跌价准备 Provision for short-term investment ;}AcyVV
长期股权投资-股票投资 Long term equity investment - stocks Oz.Zxw
长期股权投资-其他股权投资 Long term equity investment - others zfUkHL6
长期债券投资-债券投资 Long term securities investemnt - bonds x_x|D|@wM
长期债券投资-其他债权投资 Long term securities investment - others -257g;
长期投资减值准备 Provision for long-term investment MZSyu
应收票据 Notes receivable *q(HW
应收股利 Dividends receivable 6
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应收利息 Interest receivable 90+Hv:wF
应收帐款 Trade debtors f8L3+u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^Kh>La:>O
预付帐款 Prepayment qAuq2pHA+d
应收补贴款 Allowance receivable }/Y)^
其他应收款 Other debtors A>}]
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K?mly$
其他流动资产 Other current assets 8hvh
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物资采购 Purchase (OHd} YQ
原材料 Raw materials &/lmg
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包装物 Packing materials bl;v^
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低值易耗品 Low value consumbles n/GJ&qLi:g
材料成本差异 Material cost difference NKw}VW'|
自制半成品 Self-manufactured goods Uc|MfxsL
库存商品 Finished goods s&qr2'F+z
商品进销差价 Difference between purchase & sales of commodities `H\NJ,
委托加工物资 Consigned processiong material R$VeD1n@
委托代销商品 Consignment-out M.}QXta
受托代销商品 Consignment-in F84?Mi{r2
分期收款发出商品 Goods on instalment sales 4$b9<:M_
存货跌价准备 Provision for obsolete stocks Jl,\^)DSw
待摊费用 Prepaid expenses .;~K*GC
待处理流动资产损益 Unsettled G/L on current assets Q@#Gm9m
待处理固定资产损益 Unsettled G/L on fixed assets %q,^A+=
委托贷款-本金 Consignment loan - principle =u]FKY
委托贷款-利息 Consignment loan - interest g].hL
委托贷款-减值准备 Consignment loan - provision UHUO
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固定资产-房屋建筑物 Fixed assets - Buildings 9TW
固定资产-机器设备 Fixed assets - Plant and machinery M;qV%
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \Rvsy;7
固定资产-运输设备 Fixed assets - Automobiles Q Ph6
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累计折旧 Accumulated depreciation q9"~sCH
固定资产减值准备 Impairment of fixed assets S~ 3|
工程物资-专用材料 Project material - specific materials x+5y287#
工程物资-专用设备 Project material - specific equipment )d-{#
工程物资-预付大型设备款 Project material - prepaid for equipment tc<t%]c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pGGx.&5#82
在建工程 Construction in progress wH[}@ w
在建工程减值准备 Impairment of construction in progress A)q,VSR8
固定资产清理 Disposal of fixed assets |qsY0zx
无形资产-专利权 Intangible assets - patent b`sph%&
无形资产-非专利技术 Intangible assets - industrial property and know-how )hai?v~g
无形资产-商标权 Intangible assets - trademark rights H=k*;'
无形资产-土地使用权 Intangible assets - land use rights OHha5n
无形资产-商誉 Intangible assets - goodwill +,$"%C
无形资产减值准备 Impairment of intangible assets %S<( z5
长期待摊费用 Deferred assets ~cEr<mzR
未确认融资费用 Unrecognized finance fees "A?_)=zZ
其他长期资产 Other long term assets >h
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递延税款借项 Deferred assets debits L&nGjC+Lr
应付票据 Notes payable &Wup
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应付帐款 Trade creditors s~6irf/
预收帐款 Adanvances from customers 6Pa
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代销商品款 Consignment-in payables /aB9pD+%
其他应交款 Other payable to government BO p&s>hI
其他应付款 Other creditors P&Q 5ZQb
应付股利 Proposed dividends dj76YK
待转资产价值 Donated assets TGz5t$]I
预计负债 Accrued liabilities {9Op{bZ
应付短期债券 Short-term debentures payable prY9SQd
其他流动负债 Other current liabilities hD/bO
预提费用 Accrued expenses s"|N-A=cS
应付工资 Payroll payable k|7XC@i]%
应付福利费 Welfare payable K9*#H(
短期借款-抵押借款 Bank loans - Short term - pledged _dEf@==
短期借款-信用借款 Bank loans - Short term - credit *{)![pDYd
短期借款-担保借款 Bank loans - Short term - guaranteed \0pJ+@\T9
一年内到期长期借款 Long term loans due within one year #|8!0]n'
一年内到期长期应付款 Long term payable due within one year "t"=9:_t
长期借款 Bank loans - Long term BI=Ie?
应付债券-债券面值 Bond payable - Par value gGU3e(!Uc
应付债券-债券溢价 Bond payable - Excess d}',Bl+u{$
应付债券-债券折价 Bond payable - Discount 0nz
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应付债券-应计利息 Bond payable - Accrued interest ~4*9w3t
长期应付款 Long term payable <..%@]+
专项应付款 Specific payable 0p$?-81BJ
其他长期负债 Other long term liabilities ,9"</\]`
应交税金-所得税 Tax payable - income tax zq]V6.]J
应交税金-增值税 Tax payable - VAT zT~ GBC-IX
应交税金-营业税 Tax payable - business tax SJ7>*Sa(u$
应交税金-消费税 Tax payable - consumable tax u6jJf@!ws
应交税金-其他 Tax payable - others $zz=>BOk
递延税款贷项 Deferred taxation credit jt2m-*aP
股本 Share capital Li=l/
已归还投资 Investment returned u
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利润分配-其他转入 Profit appropriation - other transfer in <z)MV
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ze Shn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;Xgy2'3
利润分配-提取储备基金 Profit appropriation - reserve fund %_SE$>v^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 60AX2-sdJ,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N M~e
利润分配-利润归还投资 Profit appropriation - return investment by profit +I\bs.84
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /yrR
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Punbw\9!d,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2 >xV&