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 。 $6[%N
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现金 Cash in hand ^LI\W'K
银行存款 Cash in bank PHAM(iC&D
其他货币资金-外埠存款Other monetary assets - cash in other cities PiwMl)E|!
其他货币资金-银行本票 Other monetary assets - cashier‘s check qjr:(x /
其他货币资金-银行汇票 Other monetary assets - bank draft 1tZ7%0R\g]
其他货币资金-信用卡 Other monetary assets - credit cards _cc37[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *XUJv&ZN
其他货币资金-存出投资款 Other monetary assets - cash for investment _xWX/1DY
短期投资-股票投资 Investments - Short term - stocks PF+
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短期投资-债券投资 Investments - Short term - bonds *x!j:/S`n
短期投资-基金投资 Investments - Short term - funds %LM2CgH
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短期投资-其他投资 Investments - Short term - others FhP$R}F
短期投资跌价准备 Provision for short-term investment #]rfKHW9
长期股权投资-股票投资 Long term equity investment - stocks XWq`MwC9
长期股权投资-其他股权投资 Long term equity investment - others q1^bH6*fl
长期债券投资-债券投资 Long term securities investemnt - bonds (G6lr%d
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment @vc9L
应收票据 Notes receivable (X?HuWTm
应收股利 Dividends receivable :Bh7mF-1
应收利息 Interest receivable 5)c B\N1u
应收帐款 Trade debtors iFOa9!_0n
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w,T-vf
预付帐款 Prepayment E8/Pi>QW
应收补贴款 Allowance receivable m2a[E0
其他应收款 Other debtors .DR*MQI9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9] L4`.HM
其他流动资产 Other current assets $x/VO\Z{-
物资采购 Purchase v) j3YhY
原材料 Raw materials M!`&Z9N
包装物 Packing materials :Z[|B(U
低值易耗品 Low value consumbles Dz3~cuVb
材料成本差异 Material cost difference qV#,]mX
自制半成品 Self-manufactured goods
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库存商品 Finished goods 2!)|B
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商品进销差价 Difference between purchase & sales of commodities K3*-lO:A9
委托加工物资 Consigned processiong material lyS`X
委托代销商品 Consignment-out %ONU0xtq k
受托代销商品 Consignment-in 6fm oIK{
分期收款发出商品 Goods on instalment sales :@b=;
存货跌价准备 Provision for obsolete stocks FrsXLUY
待摊费用 Prepaid expenses ms&6N']
待处理流动资产损益 Unsettled G/L on current assets .~a.mT
待处理固定资产损益 Unsettled G/L on fixed assets :bq${
委托贷款-本金 Consignment loan - principle g8R@ol0
委托贷款-利息 Consignment loan - interest {,=U]^A
委托贷款-减值准备 Consignment loan - provision ;uho.)%N`F
固定资产-房屋建筑物 Fixed assets - Buildings % !>@m6JK
固定资产-机器设备 Fixed assets - Plant and machinery e +Ikw1y"f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #[&9~za'"m
固定资产-运输设备 Fixed assets - Automobiles [Mk:Zz%
累计折旧 Accumulated depreciation OI,F
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固定资产减值准备 Impairment of fixed assets mwMc AUD]2
工程物资-专用材料 Project material - specific materials ctoh&5%!n+
工程物资-专用设备 Project material - specific equipment sis1Dh9:
工程物资-预付大型设备款 Project material - prepaid for equipment }vb.>hy
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sB*!Nf^y
在建工程 Construction in progress @rv)J[7Y&
在建工程减值准备 Impairment of construction in progress Doe:m#aNj
固定资产清理 Disposal of fixed assets 12V-EG i
无形资产-专利权 Intangible assets - patent RGLJaEl !
无形资产-非专利技术 Intangible assets - industrial property and know-how '=+gweM
无形资产-商标权 Intangible assets - trademark rights D/ tCB-+
无形资产-土地使用权 Intangible assets - land use rights 9T\\hM)k
无形资产-商誉 Intangible assets - goodwill t=\
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无形资产减值准备 Impairment of intangible assets 'Yaq; mDY
长期待摊费用 Deferred assets YIs_.CTi
未确认融资费用 Unrecognized finance fees GMY[Gd
其他长期资产 Other long term assets t~|`RMn"
递延税款借项 Deferred assets debits !ir%Pz^)
应付票据 Notes payable Byh!Snoe
应付帐款 Trade creditors w!b;.l
预收帐款 Adanvances from customers RNopx3
代销商品款 Consignment-in payables !y862oKD
其他应交款 Other payable to government q26qY5D
其他应付款 Other creditors p@?ud%
应付股利 Proposed dividends Z kBWVZb
待转资产价值 Donated assets 1 XpqnyL&
预计负债 Accrued liabilities $T_>WUiK
应付短期债券 Short-term debentures payable sD9OV6^{?K
其他流动负债 Other current liabilities <OrQbrWQa
预提费用 Accrued expenses A>frf[fAW
应付工资 Payroll payable \D-X
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应付福利费 Welfare payable 5~OKKSUmT
短期借款-抵押借款 Bank loans - Short term - pledged .7+"KP:
短期借款-信用借款 Bank loans - Short term - credit ,=[r6k<
短期借款-担保借款 Bank loans - Short term - guaranteed wkY$J\J
一年内到期长期借款 Long term loans due within one year .dn#TtQv
一年内到期长期应付款 Long term payable due within one year Zul@aS
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长期借款 Bank loans - Long term ^SbxClUfw!
应付债券-债券面值 Bond payable - Par value }((P)\s
应付债券-债券溢价 Bond payable - Excess k_nQmU>
应付债券-债券折价 Bond payable - Discount /GF"D5
应付债券-应计利息 Bond payable - Accrued interest ny0]Q@
长期应付款 Long term payable %v0;1m
专项应付款 Specific payable "g/UpnH
其他长期负债 Other long term liabilities &{bNa:@
应交税金-所得税 Tax payable - income tax %"e hZd0r
应交税金-增值税 Tax payable - VAT y"iK)SH
应交税金-营业税 Tax payable - business tax &w{z
应交税金-消费税 Tax payable - consumable tax T[-Tqi NT
应交税金-其他 Tax payable - others #@F
递延税款贷项 Deferred taxation credit 9fY of
股本 Share capital %6x3G
已归还投资 Investment returned 6%V#_]
利润分配-其他转入 Profit appropriation - other transfer in paUJq?Af
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YXg^t$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u63Q<P<