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 。 g3Z:{@m
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现金 Cash in hand lWW+5
银行存款 Cash in bank t)` p@]j
其他货币资金-外埠存款Other monetary assets - cash in other cities {9L 5Q
其他货币资金-银行本票 Other monetary assets - cashier‘s check yQ9ZhdQS
其他货币资金-银行汇票 Other monetary assets - bank draft *n8%F9F
其他货币资金-信用卡 Other monetary assets - credit cards OB(pIzSe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _2b9QP p
其他货币资金-存出投资款 Other monetary assets - cash for investment Bs[nV}c>>
短期投资-股票投资 Investments - Short term - stocks BT]
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短期投资-债券投资 Investments - Short term - bonds |'tW=
短期投资-基金投资 Investments - Short term - funds F!JJ6d53y
短期投资-其他投资 Investments - Short term - others Ht#@'x
短期投资跌价准备 Provision for short-term investment :p' VbQZ{
长期股权投资-股票投资 Long term equity investment - stocks n|Pr/ddL
长期股权投资-其他股权投资 Long term equity investment - others ^(ScgoXva
长期债券投资-债券投资 Long term securities investemnt - bonds x[QZ@rGIW
长期债券投资-其他债权投资 Long term securities investment - others -D^L}b
长期投资减值准备 Provision for long-term investment =VNSiK>F
应收票据 Notes receivable ` @8`qXg
应收股利 Dividends receivable petW
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应收利息 Interest receivable d6`OXTD
应收帐款 Trade debtors Z?oG*G:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p,F^0OU2}:
预付帐款 Prepayment D==Mb~
应收补贴款 Allowance receivable 3o
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其他应收款 Other debtors )t
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors '_dzcN,z
其他流动资产 Other current assets M`vyTuO3SO
物资采购 Purchase 1G;8MPU
原材料 Raw materials $<|o
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包装物 Packing materials 9GgA 6#
低值易耗品 Low value consumbles q@n^
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材料成本差异 Material cost difference mffIf1f
自制半成品 Self-manufactured goods RW_q~bA9
库存商品 Finished goods *XbI#L%>
商品进销差价 Difference between purchase & sales of commodities vfcb:x
委托加工物资 Consigned processiong material >E:<E'L
委托代销商品 Consignment-out X<]qU3k5
受托代销商品 Consignment-in M"{uX
分期收款发出商品 Goods on instalment sales '7*=`q{
存货跌价准备 Provision for obsolete stocks HSN8O@dy
待摊费用 Prepaid expenses #D*r]M
待处理流动资产损益 Unsettled G/L on current assets fQ+\;iAU
待处理固定资产损益 Unsettled G/L on fixed assets &3Z?UhH
委托贷款-本金 Consignment loan - principle k6"KB
委托贷款-利息 Consignment loan - interest /\Z J
委托贷款-减值准备 Consignment loan - provision iWE)<h
固定资产-房屋建筑物 Fixed assets - Buildings ow6*Xr8eQ
固定资产-机器设备 Fixed assets - Plant and machinery N
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures at|g%$%
固定资产-运输设备 Fixed assets - Automobiles S[,8TErz
累计折旧 Accumulated depreciation aRJcSV
固定资产减值准备 Impairment of fixed assets @ {#mpDX
工程物资-专用材料 Project material - specific materials |E@djosyC
工程物资-专用设备 Project material - specific equipment Q7gY3flg
工程物资-预付大型设备款 Project material - prepaid for equipment K-eY|n
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production eKN$jlg
在建工程 Construction in progress %zeATM[`
在建工程减值准备 Impairment of construction in progress 4v'A\~ZU
固定资产清理 Disposal of fixed assets w,1Ii }d9
无形资产-专利权 Intangible assets - patent W`z 0"
无形资产-非专利技术 Intangible assets - industrial property and know-how ^YvB9XN
无形资产-商标权 Intangible assets - trademark rights X"q!Y#)
无形资产-土地使用权 Intangible assets - land use rights &v!WVa?
无形资产-商誉 Intangible assets - goodwill o.-C|IXG
无形资产减值准备 Impairment of intangible assets R?66b{O
长期待摊费用 Deferred assets LfLFu9#:w
未确认融资费用 Unrecognized finance fees Thr*^0$C
其他长期资产 Other long term assets gRJfX%*F
递延税款借项 Deferred assets debits fP HLXg5s
应付票据 Notes payable sC"}8+[)S3
应付帐款 Trade creditors rw7_5l
预收帐款 Adanvances from customers 7^*"O&y_al
代销商品款 Consignment-in payables &<pKx!
其他应交款 Other payable to government bEV<iZDq%
其他应付款 Other creditors ?7MqeR4/E
应付股利 Proposed dividends m~#%Q?_ %
待转资产价值 Donated assets <spZ! #o
预计负债 Accrued liabilities Yw;D:Y(
应付短期债券 Short-term debentures payable Q@@v1G\
其他流动负债 Other current liabilities os lJC$cy'
预提费用 Accrued expenses xI*#(!x"G
应付工资 Payroll payable !0,Mp@ j/
应付福利费 Welfare payable h*B|fy4K9U
短期借款-抵押借款 Bank loans - Short term - pledged zTbVp8\pI
短期借款-信用借款 Bank loans - Short term - credit kcie}Be
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year v
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一年内到期长期应付款 Long term payable due within one year Q&'}BeUbm
长期借款 Bank loans - Long term 4Kwh?8.
应付债券-债券面值 Bond payable - Par value A"5z6A4WB
应付债券-债券溢价 Bond payable - Excess efP&xk
应付债券-债券折价 Bond payable - Discount Mg,:UC:
应付债券-应计利息 Bond payable - Accrued interest 3jH \yXj
长期应付款 Long term payable 'CZa3ux
专项应付款 Specific payable SJt<+kg
其他长期负债 Other long term liabilities _ee
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应交税金-所得税 Tax payable - income tax &sXRN&Fp
应交税金-增值税 Tax payable - VAT gk[{2HgN
应交税金-营业税 Tax payable - business tax ._9
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应交税金-消费税 Tax payable - consumable tax sbj(|1,ac
应交税金-其他 Tax payable - others '_k+
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递延税款贷项 Deferred taxation credit %M|,b!eF
股本 Share capital )u]9193
已归还投资 Investment returned {O<l[|Ip
利润分配-其他转入 Profit appropriation - other transfer in 6r:?;j~l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^u}L;`
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %ek'~
利润分配-提取储备基金 Profit appropriation - reserve fund cRd0S*QN2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vm}%ttTC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bwM@/g%DL
利润分配-利润归还投资 Profit appropriation - return investment by profit p!O(Y6QM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {j5e9pg1L|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l!}:|N Yh!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?{w3|Ef&
期初未分配利润 Retained earnings, beginning of the year %CUGm$nH
资本公积-股本溢价 Capital surplus - share premium zA+~7;7E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]lw|pvtd
资本公积-接受现金捐赠 Capital surplus - cash donation Z[\O=1E,
资本公积-股权投资准备 Capital surplus - investment reserve :l7U>~ o
资本公积-拨款转入 Capital surplus - subsidiary I):!`R.,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation joKIrS0y
资本公积-其他 Capital surplus - others Y)N-V
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6hZ@;Q=b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b^D$jY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -[U1]R
盈余公积-储备基金 Surplus reserve - reserve fund }g# &