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 。 9G&l{7 =
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现金 Cash in hand qT(j%F
银行存款 Cash in bank r>5,U:6Q/
其他货币资金-外埠存款Other monetary assets - cash in other cities 1 #_R`(C{
其他货币资金-银行本票 Other monetary assets - cashier‘s check {sbQf7)
其他货币资金-银行汇票 Other monetary assets - bank draft /"
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其他货币资金-信用卡 Other monetary assets - credit cards Pr" 2d\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (sZB-
其他货币资金-存出投资款 Other monetary assets - cash for investment x.!%'{+{
短期投资-股票投资 Investments - Short term - stocks d+l@hgz~
短期投资-债券投资 Investments - Short term - bonds |]V0sgpoZ
短期投资-基金投资 Investments - Short term - funds 0^4Tem@
短期投资-其他投资 Investments - Short term - others r@ ]{
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短期投资跌价准备 Provision for short-term investment wj5{f5 RWV
长期股权投资-股票投资 Long term equity investment - stocks vU::dr
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds xGN&RjPk\
长期债券投资-其他债权投资 Long term securities investment - others qWdL|8
长期投资减值准备 Provision for long-term investment AFyf7^^k
应收票据 Notes receivable w18kTa!4@
应收股利 Dividends receivable P)4SrqW_
应收利息 Interest receivable H_Vf_p?
应收帐款 Trade debtors :\>@yCD
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *?cE]U6;
预付帐款 Prepayment sdrALl;w|
应收补贴款 Allowance receivable
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其他应收款 Other debtors }k$2r3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors RCKb5p9
其他流动资产 Other current assets [+UF]m%W
物资采购 Purchase JS}iNS'X
原材料 Raw materials 40+~;20
包装物 Packing materials a=Pl3Uo
低值易耗品 Low value consumbles &G:#7HX@-
材料成本差异 Material cost difference !gu#
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自制半成品 Self-manufactured goods ZJ1%
库存商品 Finished goods XI@;;>D1=U
商品进销差价 Difference between purchase & sales of commodities }9=VhC%J
委托加工物资 Consigned processiong material M"W-|t)~
委托代销商品 Consignment-out Z)?B5FF
受托代销商品 Consignment-in s:CsUl |
分期收款发出商品 Goods on instalment sales g,*L P
存货跌价准备 Provision for obsolete stocks T|[zk.8=E
待摊费用 Prepaid expenses @
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待处理流动资产损益 Unsettled G/L on current assets <;G.(C
K@n
待处理固定资产损益 Unsettled G/L on fixed assets pKMy:j
委托贷款-本金 Consignment loan - principle &c%;Lo
委托贷款-利息 Consignment loan - interest Xf(H_&K
委托贷款-减值准备 Consignment loan - provision }Ndknut,
固定资产-房屋建筑物 Fixed assets - Buildings )cxLpTr
固定资产-机器设备 Fixed assets - Plant and machinery !/2uO5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures eT0Y
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固定资产-运输设备 Fixed assets - Automobiles ye4
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累计折旧 Accumulated depreciation `Zh
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固定资产减值准备 Impairment of fixed assets i|2CZ
工程物资-专用材料 Project material - specific materials (hr*.NS#
工程物资-专用设备 Project material - specific equipment 8R0Q -,'
工程物资-预付大型设备款 Project material - prepaid for equipment D<%/:M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Pv@Lx+k
在建工程 Construction in progress zT4SI'r?f
在建工程减值准备 Impairment of construction in progress _HjS!(lMk
固定资产清理 Disposal of fixed assets "k
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无形资产-专利权 Intangible assets - patent ^VabXGzo#
无形资产-非专利技术 Intangible assets - industrial property and know-how iEjUo,
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无形资产-商标权 Intangible assets - trademark rights O!xul$9
无形资产-土地使用权 Intangible assets - land use rights -k(bM:
无形资产-商誉 Intangible assets - goodwill W~b->F
无形资产减值准备 Impairment of intangible assets kbu.KU+
长期待摊费用 Deferred assets VEFUj&t;xW
未确认融资费用 Unrecognized finance fees Q6%dM'fR
其他长期资产 Other long term assets f_'#wc6
递延税款借项 Deferred assets debits .d/e?H:
应付票据 Notes payable 7
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应付帐款 Trade creditors J?DJA2o
预收帐款 Adanvances from customers w\SfzJN
代销商品款 Consignment-in payables d>k)aI
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其他应交款 Other payable to government rs`"Kz`(
其他应付款 Other creditors 6)5Akyz4V
应付股利 Proposed dividends pQ2'0u5w5
待转资产价值 Donated assets f i#p('8
预计负债 Accrued liabilities /fh[_!qN
应付短期债券 Short-term debentures payable -aSj-
其他流动负债 Other current liabilities ol#|
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预提费用 Accrued expenses m6+4}= Cn
应付工资 Payroll payable
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应付福利费 Welfare payable xWR<>Og.
短期借款-抵押借款 Bank loans - Short term - pledged A*b>@>2
短期借款-信用借款 Bank loans - Short term - credit {zha jY7
短期借款-担保借款 Bank loans - Short term - guaranteed S1SsJo2\
一年内到期长期借款 Long term loans due within one year T'8d|$X
一年内到期长期应付款 Long term payable due within one year !N"Y
长期借款 Bank loans - Long term 2d:IYCl4q
应付债券-债券面值 Bond payable - Par value O>
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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 $e#V^dph
应付债券-应计利息 Bond payable - Accrued interest )+L.$h
长期应付款 Long term payable Le,e,#hiY
专项应付款 Specific payable k
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其他长期负债 Other long term liabilities #
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应交税金-所得税 Tax payable - income tax L@VIC|~E
应交税金-增值税 Tax payable - VAT crvq]J5
应交税金-营业税 Tax payable - business tax 8r{:di*
应交税金-消费税 Tax payable - consumable tax ]'q"Kw/10
应交税金-其他 Tax payable - others A*x3O%zH
递延税款贷项 Deferred taxation credit ?hfyQhR
股本 Share capital w%' 8bH!
已归还投资 Investment returned sW#OA\i&
利润分配-其他转入 Profit appropriation - other transfer in 6O@/Y;5i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YZ\a#s,0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iCXKi7
利润分配-提取储备基金 Profit appropriation - reserve fund ZkA05wPZ#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BK*Bw,KQ<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d,y%:F 4
利润分配-利润归还投资 Profit appropriation - return investment by profit r
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8slOB>2#Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x9Oo.[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D:Rr|m0Tk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year CT2L }5L&
资本公积-股本溢价 Capital surplus - share premium (6g;FD:"6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P70]Ju
资本公积-接受现金捐赠 Capital surplus - cash donation Fi
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资本公积-股权投资准备 Capital surplus - investment reserve ,'}qLor
资本公积-拨款转入 Capital surplus - subsidiary 'O:QS)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +-$Hx5
资本公积-其他 Capital surplus - others 0pW?v:!H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P;' xa^Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V!&O5T