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 。 }]?G"f
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现金 Cash in hand K! j*:{
银行存款 Cash in bank K7VG\Ec
其他货币资金-外埠存款Other monetary assets - cash in other cities ][1u
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其他货币资金-银行本票 Other monetary assets - cashier‘s check EC&,0i4n:
其他货币资金-银行汇票 Other monetary assets - bank draft F
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其他货币资金-信用卡 Other monetary assets - credit cards 6|Q'\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [![(h %
其他货币资金-存出投资款 Other monetary assets - cash for investment "-:\-sMt{
短期投资-股票投资 Investments - Short term - stocks XOU$3+8q5
短期投资-债券投资 Investments - Short term - bonds (\>'yW{f
短期投资-基金投资 Investments - Short term - funds BF!zfX?n
短期投资-其他投资 Investments - Short term - others Z$XpoDbOy
短期投资跌价准备 Provision for short-term investment VrxH6 Y
长期股权投资-股票投资 Long term equity investment - stocks 0Wm-`ZA
长期股权投资-其他股权投资 Long term equity investment - others 5^/[] *
长期债券投资-债券投资 Long term securities investemnt - bonds .Y.#
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长期债券投资-其他债权投资 Long term securities investment - others nHrCSfK
长期投资减值准备 Provision for long-term investment A$6b=2hc>
应收票据 Notes receivable ;)a9Y?
应收股利 Dividends receivable db~ :5#*
应收利息 Interest receivable d]`,}vi#E9
应收帐款 Trade debtors x&vD,|V!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sR.j~R
预付帐款 Prepayment _AbEQ\P{
应收补贴款 Allowance receivable 3Q)>gh*
其他应收款 Other debtors -P&e4sV{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors = h( n+y<
其他流动资产 Other current assets gVkI=J
物资采购 Purchase Uk6!Sb
原材料 Raw materials V/e_:xECC
包装物 Packing materials Ag
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低值易耗品 Low value consumbles V+z)B+
材料成本差异 Material cost difference F
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自制半成品 Self-manufactured goods }C.{+U
库存商品 Finished goods BB$>h-M/%#
商品进销差价 Difference between purchase & sales of commodities $(=1A>40
委托加工物资 Consigned processiong material q:^Cw8
委托代销商品 Consignment-out ZRfa!9vl
受托代销商品 Consignment-in _6
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分期收款发出商品 Goods on instalment sales jRAL(r|
存货跌价准备 Provision for obsolete stocks o+TZUMm
待摊费用 Prepaid expenses ^ni_%`Ag
待处理流动资产损益 Unsettled G/L on current assets e`F|sz]k"H
待处理固定资产损益 Unsettled G/L on fixed assets FG:BRS<m~
委托贷款-本金 Consignment loan - principle S I5QdX
委托贷款-利息 Consignment loan - interest qH"a !
委托贷款-减值准备 Consignment loan - provision id'#s
固定资产-房屋建筑物 Fixed assets - Buildings ^mQfXfuL
固定资产-机器设备 Fixed assets - Plant and machinery V0i$"|F+E
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <vDm(-i3
固定资产-运输设备 Fixed assets - Automobiles O%e.u>=4%
累计折旧 Accumulated depreciation A!yLwkc:5
固定资产减值准备 Impairment of fixed assets 'bPo 5V|
工程物资-专用材料 Project material - specific materials GYxI$y0:
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment @x
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ArK9E!`^
在建工程 Construction in progress 0
B/a$NC
在建工程减值准备 Impairment of construction in progress f4}6$>)
固定资产清理 Disposal of fixed assets =U2n"du
无形资产-专利权 Intangible assets - patent [rU8
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无形资产-非专利技术 Intangible assets - industrial property and know-how n^#LB*q
无形资产-商标权 Intangible assets - trademark rights faX#KRpfd
无形资产-土地使用权 Intangible assets - land use rights ]5/U}Um
无形资产-商誉 Intangible assets - goodwill 8 GN{*Hg
无形资产减值准备 Impairment of intangible assets YU(*kC8
长期待摊费用 Deferred assets ^/vWK\-
未确认融资费用 Unrecognized finance fees =]"|x7'!
其他长期资产 Other long term assets Dj"=kL0
递延税款借项 Deferred assets debits ?Nql7F4
应付票据 Notes payable c@M@t0WT[
应付帐款 Trade creditors $t'I*k^N
预收帐款 Adanvances from customers I=a$1%BzEX
代销商品款 Consignment-in payables k]pD3.QJ
其他应交款 Other payable to government 0u2uYiE-l
其他应付款 Other creditors +Ob#3PRy
应付股利 Proposed dividends u_=y,~s
待转资产价值 Donated assets ~W{h-z%q
预计负债 Accrued liabilities caD;V(
应付短期债券 Short-term debentures payable *PU,Rc()6
其他流动负债 Other current liabilities Z]\^.x9S
预提费用 Accrued expenses E,yK` mPp^
应付工资 Payroll payable X(28xbd|
应付福利费 Welfare payable Q}]kw}b
短期借款-抵押借款 Bank loans - Short term - pledged 'fFdqsXr
短期借款-信用借款 Bank loans - Short term - credit |/s2AzDD
短期借款-担保借款 Bank loans - Short term - guaranteed ZY$@_D OB}
一年内到期长期借款 Long term loans due within one year $VIq)s2az|
一年内到期长期应付款 Long term payable due within one year #!# X3j
长期借款 Bank loans - Long term @$K q<P
应付债券-债券面值 Bond payable - Par value dvF48,kr
应付债券-债券溢价 Bond payable - Excess @rE)xco
应付债券-债券折价 Bond payable - Discount \RyA}P5S
应付债券-应计利息 Bond payable - Accrued interest wJ*-K-
长期应付款 Long term payable 1[9j`~[([
专项应付款 Specific payable #2ASzCe
其他长期负债 Other long term liabilities PGl-2Cr
应交税金-所得税 Tax payable - income tax ~ O=| v/]
应交税金-增值税 Tax payable - VAT ^oO5t-9<!
应交税金-营业税 Tax payable - business tax ^QR'yt3e
应交税金-消费税 Tax payable - consumable tax FD+PD:cQn
应交税金-其他 Tax payable - others l{m~d!w`a
递延税款贷项 Deferred taxation credit Vp"Ug,1
股本 Share capital $50"3g!Y
已归还投资 Investment returned 1t=X: ]0j
利润分配-其他转入 Profit appropriation - other transfer in 9$@ g;?}Ps
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ab<Ok\e5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Jd"s~n<>K
利润分配-提取储备基金 Profit appropriation - reserve fund `h5eej&s(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |ZlT>u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YKOO(?lv
利润分配-利润归还投资 Profit appropriation - return investment by profit NVWeJ+w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \+Ln~\Sv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ptni'W3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %kFELtx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 810<1NP
期初未分配利润 Retained earnings, beginning of the year B
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