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 。 Mm8_EjMp
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现金 Cash in hand H$?MPA-c
银行存款 Cash in bank %62|dhl6
其他货币资金-外埠存款Other monetary assets - cash in other cities ;gEEdx'&T
其他货币资金-银行本票 Other monetary assets - cashier‘s check w$$pTk|&n
其他货币资金-银行汇票 Other monetary assets - bank draft a?Fz&BE
其他货币资金-信用卡 Other monetary assets - credit cards e?(4lD)d
其他货币资金-信用证保证金 Other monetary assets - L/C deposit J",Cwk\
其他货币资金-存出投资款 Other monetary assets - cash for investment /b{@']
短期投资-股票投资 Investments - Short term - stocks uq6>K/~D
短期投资-债券投资 Investments - Short term - bonds A*qR<cp[
短期投资-基金投资 Investments - Short term - funds 6$PQ$
短期投资-其他投资 Investments - Short term - others 0KExB{ K
短期投资跌价准备 Provision for short-term investment zz3{+1w]
长期股权投资-股票投资 Long term equity investment - stocks SKf
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长期股权投资-其他股权投资 Long term equity investment - others y46sL~HRv
长期债券投资-债券投资 Long term securities investemnt - bonds 8B6(SQp%
长期债券投资-其他债权投资 Long term securities investment - others $n8&5<
长期投资减值准备 Provision for long-term investment i|H^&$|
应收票据 Notes receivable vKoQ!7g
应收股利 Dividends receivable 1|
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应收利息 Interest receivable tWZ8(E$
应收帐款 Trade debtors .gNJY7`b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S5m.oHJI*
预付帐款 Prepayment r8y,$Mv<)0
应收补贴款 Allowance receivable 4t*VI<=<[
其他应收款 Other debtors [Ketg
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I&8!V)r)
其他流动资产 Other current assets I7XM2xM
物资采购 Purchase hHEn
原材料 Raw materials \RVfgfe
包装物 Packing materials J'#o6Ud
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference 4nd)*0{f
自制半成品 Self-manufactured goods Ei,dO;&
库存商品 Finished goods 2CtCG8o
商品进销差价 Difference between purchase & sales of commodities _Nu
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委托加工物资 Consigned processiong material %Mt
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委托代销商品 Consignment-out +A
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受托代销商品 Consignment-in |.~2C14[
分期收款发出商品 Goods on instalment sales Ki:98a$
存货跌价准备 Provision for obsolete stocks iF##3H$c
待摊费用 Prepaid expenses vO zUAi
待处理流动资产损益 Unsettled G/L on current assets a#Z#-y!
待处理固定资产损益 Unsettled G/L on fixed assets hNcEBSQ
委托贷款-本金 Consignment loan - principle l
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委托贷款-利息 Consignment loan - interest v~^*L iP+
委托贷款-减值准备 Consignment loan - provision v{SYz<(
固定资产-房屋建筑物 Fixed assets - Buildings 'Um
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固定资产-机器设备 Fixed assets - Plant and machinery 4GJx1
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1-
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固定资产-运输设备 Fixed assets - Automobiles ]nS9taEA
累计折旧 Accumulated depreciation p|>/Hz1v
固定资产减值准备 Impairment of fixed assets $xcU*?=K
工程物资-专用材料 Project material - specific materials noWwX
工程物资-专用设备 Project material - specific equipment O,&p"K&Z
工程物资-预付大型设备款 Project material - prepaid for equipment L@ N\8mf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _A$V~Hp9q
在建工程 Construction in progress zW95qxXg
在建工程减值准备 Impairment of construction in progress OYfP!,+bn
固定资产清理 Disposal of fixed assets DQ6pe)E|
无形资产-专利权 Intangible assets - patent AdF[>Wv
无形资产-非专利技术 Intangible assets - industrial property and know-how (j)>npOd9
无形资产-商标权 Intangible assets - trademark rights v Dph}Z
无形资产-土地使用权 Intangible assets - land use rights dBL{Mbh2Z
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets nza^<DlS
长期待摊费用 Deferred assets FefS]G
未确认融资费用 Unrecognized finance fees ?P2d
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其他长期资产 Other long term assets 1z8AK"8
递延税款借项 Deferred assets debits HX:^:pF}
应付票据 Notes payable J{#C<C
应付帐款 Trade creditors {<^PYN>`
预收帐款 Adanvances from customers y-7$HWn
代销商品款 Consignment-in payables 5~omZ,qe
其他应交款 Other payable to government pc_$,RkN
其他应付款 Other creditors ByXcs'
应付股利 Proposed dividends
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待转资产价值 Donated assets ""F'Nzy
预计负债 Accrued liabilities ~F]If \b
应付短期债券 Short-term debentures payable j0K}nS\ P
其他流动负债 Other current liabilities gY@$g
预提费用 Accrued expenses /aMeKM[L`
应付工资 Payroll payable !7kca#,X
应付福利费 Welfare payable e,0Gc-X[B
短期借款-抵押借款 Bank loans - Short term - pledged T$xY]hqr
短期借款-信用借款 Bank loans - Short term - credit kKSn^qL*
短期借款-担保借款 Bank loans - Short term - guaranteed (AgM7H0
一年内到期长期借款 Long term loans due within one year =kWm9W<^
一年内到期长期应付款 Long term payable due within one year H
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长期借款 Bank loans - Long term BBm;QOBU
应付债券-债券面值 Bond payable - Par value uJHf6Ye
应付债券-债券溢价 Bond payable - Excess &AlX).
应付债券-债券折价 Bond payable - Discount !~aDmY2
应付债券-应计利息 Bond payable - Accrued interest }3mIj<I1;
长期应付款 Long term payable 9/S-=VOe.t
专项应付款 Specific payable O!\\m0\e
其他长期负债 Other long term liabilities faaFm
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应交税金-所得税 Tax payable - income tax t[cZ|+^]
应交税金-增值税 Tax payable - VAT mH} 1Zy
应交税金-营业税 Tax payable - business tax fDY#&EO: %
应交税金-消费税 Tax payable - consumable tax > jvi7
应交税金-其他 Tax payable - others I_@XHhyVZ
递延税款贷项 Deferred taxation credit G8oOFBQD
股本 Share capital H23-%+*J
已归还投资 Investment returned cw{[% 7
利润分配-其他转入 Profit appropriation - other transfer in b]U%|bp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w873: =
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :Keek-E`e=
利润分配-提取储备基金 Profit appropriation - reserve fund p}
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lGZ^ 8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]`Y;4XR
利润分配-利润归还投资 Profit appropriation - return investment by profit 3 aG?^z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $n?@zd@53
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <$'
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _(s|@UT#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &iD