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 。 j7J'd?l
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现金 Cash in hand !iW>xo
银行存款 Cash in bank sAoxLI
其他货币资金-外埠存款Other monetary assets - cash in other cities D"&Sd@a{
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]$I}r=
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其他货币资金-银行汇票 Other monetary assets - bank draft HmbQL2
其他货币资金-信用卡 Other monetary assets - credit cards Dv~jVI Xu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (btmg<WT"
其他货币资金-存出投资款 Other monetary assets - cash for investment _P*QX
短期投资-股票投资 Investments - Short term - stocks zxeT{AFPr?
短期投资-债券投资 Investments - Short term - bonds 7\yh<?`V8
短期投资-基金投资 Investments - Short term - funds r'MA$PiS'
短期投资-其他投资 Investments - Short term - others Sv!JA#Ag
短期投资跌价准备 Provision for short-term investment QSOG(}w
长期股权投资-股票投资 Long term equity investment - stocks =X7_!vSv
长期股权投资-其他股权投资 Long term equity investment - others LX#gc.c
长期债券投资-债券投资 Long term securities investemnt - bonds 0!M'z
长期债券投资-其他债权投资 Long term securities investment - others 6i%Xf i
长期投资减值准备 Provision for long-term investment \;JZt[
应收票据 Notes receivable \jx3Fs:Q
应收股利 Dividends receivable BO.Db``
应收利息 Interest receivable ?/8V%PL~$
应收帐款 Trade debtors U_WO<uhC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N! I$Qtr,
预付帐款 Prepayment e9>~mtx
应收补贴款 Allowance receivable L[!
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其他应收款 Other debtors z7TyS.z
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors tTWEhHQ`
其他流动资产 Other current assets my#\(E+
物资采购 Purchase c:""&>Z
原材料 Raw materials oXUb_/
包装物 Packing materials K|I<kA~!H
低值易耗品 Low value consumbles %*#+(A"V
材料成本差异 Material cost difference >T-4!ZvS\j
自制半成品 Self-manufactured goods /i#
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库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material Nnq1&j"m
委托代销商品 Consignment-out KtGbpcS$f
受托代销商品 Consignment-in Eihn%Esa
分期收款发出商品 Goods on instalment sales <T&v\DN
存货跌价准备 Provision for obsolete stocks B<0Kl.V
待摊费用 Prepaid expenses QNH3\<IS
待处理流动资产损益 Unsettled G/L on current assets P>(FCX
待处理固定资产损益 Unsettled G/L on fixed assets u08QE,
委托贷款-本金 Consignment loan - principle -+0kay%
委托贷款-利息 Consignment loan - interest (>NZYPw^3
委托贷款-减值准备 Consignment loan - provision AREjS$
固定资产-房屋建筑物 Fixed assets - Buildings 6@eF|GoP
固定资产-机器设备 Fixed assets - Plant and machinery Ej1<T,w_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m.<u!MI
固定资产-运输设备 Fixed assets - Automobiles \`E^>6!]q
累计折旧 Accumulated depreciation 4u+0 )<
固定资产减值准备 Impairment of fixed assets =[LorvX+
工程物资-专用材料 Project material - specific materials b'Km-'MtH
工程物资-专用设备 Project material - specific equipment mhy='AQJ
工程物资-预付大型设备款 Project material - prepaid for equipment EX#AJ>?V(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZJ.an%4
在建工程 Construction in progress DTSf[zP/
在建工程减值准备 Impairment of construction in progress {Wu[e,p
固定资产清理 Disposal of fixed assets 2_y]MXG+%
无形资产-专利权 Intangible assets - patent jFUpf.v2
无形资产-非专利技术 Intangible assets - industrial property and know-how ,Vw>3|C
无形资产-商标权 Intangible assets - trademark rights ~9E_L?TW*
无形资产-土地使用权 Intangible assets - land use rights gY8$Rk
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无形资产-商誉 Intangible assets - goodwill niKfat?
无形资产减值准备 Impairment of intangible assets &BRa5`
长期待摊费用 Deferred assets EC
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未确认融资费用 Unrecognized finance fees tym:C7v%~
其他长期资产 Other long term assets ? ^W1WEBm
递延税款借项 Deferred assets debits 1GqSY|FSGp
应付票据 Notes payable =4l @A>
应付帐款 Trade creditors @&
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预收帐款 Adanvances from customers *@H\J e`
代销商品款 Consignment-in payables }}i'8
其他应交款 Other payable to government
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其他应付款 Other creditors Fj]06~u
应付股利 Proposed dividends *mbzK*
待转资产价值 Donated assets D:f=Z?L)>
预计负债 Accrued liabilities >7zC-3
应付短期债券 Short-term debentures payable .Z
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其他流动负债 Other current liabilities "r*`*1
预提费用 Accrued expenses D}LM(s3li7
应付工资 Payroll payable R TpNxr{[
应付福利费 Welfare payable U3Z=X TB
短期借款-抵押借款 Bank loans - Short term - pledged 0Q`v#$?":
短期借款-信用借款 Bank loans - Short term - credit %,~?;JAj
短期借款-担保借款 Bank loans - Short term - guaranteed iER@_?
一年内到期长期借款 Long term loans due within one year KmTFJ,i
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一年内到期长期应付款 Long term payable due within one year v"W*@7<`S
长期借款 Bank loans - Long term o~)o/(>ox
应付债券-债券面值 Bond payable - Par value mO;QT
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount t>/x-{bH\
应付债券-应计利息 Bond payable - Accrued interest pCA`OP);=
长期应付款 Long term payable XUA
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专项应付款 Specific payable 6#!CBY^{
其他长期负债 Other long term liabilities W(R~K -
应交税金-所得税 Tax payable - income tax _io'8X2K%
应交税金-增值税 Tax payable - VAT [`t ;or
应交税金-营业税 Tax payable - business tax 9$HBKcO
应交税金-消费税 Tax payable - consumable tax bXOKC
应交税金-其他 Tax payable - others )Wr_*>xj
递延税款贷项 Deferred taxation credit e-`.Ht
股本 Share capital {;u,04OVK
已归还投资 Investment returned oV
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利润分配-其他转入 Profit appropriation - other transfer in >Vjn]V5y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L_RVHvA=M/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bo/9k 4N3
利润分配-提取储备基金 Profit appropriation - reserve fund V<W;[#"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @$ Zh^+x!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vxj:Y'}
利润分配-利润归还投资 Profit appropriation - return investment by profit Y~85Z0l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +t
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d\l{tmte
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XPO-u]<