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 。 p h=[|P)
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现金 Cash in hand "n=Ih_J
银行存款 Cash in bank @;@Wt`(2a
其他货币资金-外埠存款Other monetary assets - cash in other cities QYTwGThWR
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^7~w yAr
其他货币资金-银行汇票 Other monetary assets - bank draft %uLyL4*L(p
其他货币资金-信用卡 Other monetary assets - credit cards R|H_F#eVn}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit z?8Sie
其他货币资金-存出投资款 Other monetary assets - cash for investment |qsY0zx
短期投资-股票投资 Investments - Short term - stocks >zAI#N4
短期投资-债券投资 Investments - Short term - bonds 7?JcB?G4
短期投资-基金投资 Investments - Short term - funds )hai?v~g
短期投资-其他投资 Investments - Short term - others Gk5SG_o
短期投资跌价准备 Provision for short-term investment CDM==Xa*
长期股权投资-股票投资 Long term equity investment - stocks `+0)dTA(g$
长期股权投资-其他股权投资 Long term equity investment - others tC -H2@
长期债券投资-债券投资 Long term securities investemnt - bonds E={W^k!Vz:
长期债券投资-其他债权投资 Long term securities investment - others F
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长期投资减值准备 Provision for long-term investment k)R
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应收票据 Notes receivable in6iJ*E@'
应收股利 Dividends receivable MhpR^VM'.
应收利息 Interest receivable ; i>
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应收帐款 Trade debtors >h
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^~dvA)bH
预付帐款 Prepayment O(E-ox~q
应收补贴款 Allowance receivable oxPb; %
其他应收款 Other debtors yw;!KUKb|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I:aG(8Bi)H
其他流动资产 Other current assets Sm%MoFf
物资采购 Purchase /aB9pD+%
原材料 Raw materials %lU$;cY
包装物 Packing materials z[wk-a+w
低值易耗品 Low value consumbles P&Q 5ZQb
材料成本差异 Material cost difference v+*l|!v
自制半成品 Self-manufactured goods \l leO|m
库存商品 Finished goods q
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商品进销差价 Difference between purchase & sales of commodities lFY;O !Y5\
委托加工物资 Consigned processiong material G{ $Zg
委托代销商品 Consignment-out _9Ig`?<>I
受托代销商品 Consignment-in ~U~4QQ V
分期收款发出商品 Goods on instalment sales 1v&!`^G99j
存货跌价准备 Provision for obsolete stocks ngJES`0d
待摊费用 Prepaid expenses d0 tN73(
待处理流动资产损益 Unsettled G/L on current assets ^ffh
待处理固定资产损益 Unsettled G/L on fixed assets jjm-%W@
委托贷款-本金 Consignment loan - principle -j9R%+YW<
委托贷款-利息 Consignment loan - interest !2N#H~{
委托贷款-减值准备 Consignment loan - provision O"mU#3?
固定资产-房屋建筑物 Fixed assets - Buildings UmU=3et<Wj
固定资产-机器设备 Fixed assets - Plant and machinery Sk$XC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4>^ %_Xj[
固定资产-运输设备 Fixed assets - Automobiles .n`MPx'
累计折旧 Accumulated depreciation pz
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固定资产减值准备 Impairment of fixed assets kc8T@5+I0
工程物资-专用材料 Project material - specific materials XI,F^K
工程物资-专用设备 Project material - specific equipment b`K~l'8
工程物资-预付大型设备款 Project material - prepaid for equipment Q_#X*I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production I=^%l7
在建工程 Construction in progress f(?`PD[
在建工程减值准备 Impairment of construction in progress f|FQd3o)
固定资产清理 Disposal of fixed assets !{SU G+.2
无形资产-专利权 Intangible assets - patent hk&p+NV!
无形资产-非专利技术 Intangible assets - industrial property and know-how <S0!$.Kg*<
无形资产-商标权 Intangible assets - trademark rights '
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无形资产-土地使用权 Intangible assets - land use rights N2tvP+Z6D
无形资产-商誉 Intangible assets - goodwill @Cm"lv.hz
无形资产减值准备 Impairment of intangible assets W^&t8d2
长期待摊费用 Deferred assets M)EUR0>8
未确认融资费用 Unrecognized finance fees Zk}e?Grc
其他长期资产 Other long term assets ld[]f*RuW
递延税款借项 Deferred assets debits !HDk]
应付票据 Notes payable tQJ@//C\z
应付帐款 Trade creditors ,lA J{5\#
预收帐款 Adanvances from customers zAB-kE\)
代销商品款 Consignment-in payables qBX<{[
其他应交款 Other payable to government !,\9,lc
其他应付款 Other creditors i`8!Vm
应付股利 Proposed dividends _zm<[0(
待转资产价值 Donated assets 60AX2-sdJ,
预计负债 Accrued liabilities [dU/;Sk5
应付短期债券 Short-term debentures payable a$t [}D2
其他流动负债 Other current liabilities D?5W1m]E,s
预提费用 Accrued expenses W.:kE|a.g
应付工资 Payroll payable i$:CGUb
应付福利费 Welfare payable WM=kr$/3
短期借款-抵押借款 Bank loans - Short term - pledged eB$v'9S8/
短期借款-信用借款 Bank loans - Short term - credit on&N=TN
短期借款-担保借款 Bank loans - Short term - guaranteed >cMU<'&
一年内到期长期借款 Long term loans due within one year 9f,HjRP
一年内到期长期应付款 Long term payable due within one year N'm:V
长期借款 Bank loans - Long term ;N"XW=F4e
应付债券-债券面值 Bond payable - Par value !b _<_Y{l
应付债券-债券溢价 Bond payable - Excess R?|_`@@A
应付债券-债券折价 Bond payable - Discount sQih
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应付债券-应计利息 Bond payable - Accrued interest Z/x<U.B
长期应付款 Long term payable x|<|eRYK
专项应付款 Specific payable JBUJc
其他长期负债 Other long term liabilities [S</QS!
应交税金-所得税 Tax payable - income tax @1Zf&'/6
应交税金-增值税 Tax payable - VAT `&9#!T.
应交税金-营业税 Tax payable - business tax vlj|[joXw
应交税金-消费税 Tax payable - consumable tax n{'
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应交税金-其他 Tax payable - others oHi&Z$#!n
递延税款贷项 Deferred taxation credit RXx
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股本 Share capital Tu/JhP/g,`
已归还投资 Investment returned MB "?^~Sm
利润分配-其他转入 Profit appropriation - other transfer in ax>c&%vo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6/#= dv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6o1.?t?
利润分配-提取储备基金 Profit appropriation - reserve fund bh7 1Zu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3?5
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J$WIF&*0@
利润分配-利润归还投资 Profit appropriation - return investment by profit acGmRP9g
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~C!vfPC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /{kyjf[o&*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -ZyFUGd%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?4lAL
期初未分配利润 Retained earnings, beginning of the year ryn)
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]7u8m[@
资本公积-接受现金捐赠 Capital surplus - cash donation z~VA#8>
资本公积-股权投资准备 Capital surplus - investment reserve 3.dUMJ$_
资本公积-拨款转入 Capital surplus - subsidiary @$nI\n?*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation H`Z4a
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资本公积-其他 Capital surplus - others ZXUe4@qfl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %ri4nKGS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VhW;=y>}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5W{>5.Arx)
盈余公积-储备基金 Surplus reserve - reserve fund `
jZX(H
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M3t_!HP}!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q]r!5&Z