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 。 P[~a'u
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现金 Cash in hand '
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银行存款 Cash in bank }^t?v*kcA
其他货币资金-外埠存款Other monetary assets - cash in other cities ^q$sCt}
其他货币资金-银行本票 Other monetary assets - cashier‘s check R<U<
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其他货币资金-银行汇票 Other monetary assets - bank draft Qpc>5p![3
其他货币资金-信用卡 Other monetary assets - credit cards $I%]jAh6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c2QC`h(Wb
其他货币资金-存出投资款 Other monetary assets - cash for investment M'sJ5;^5
短期投资-股票投资 Investments - Short term - stocks lDzVc`c
短期投资-债券投资 Investments - Short term - bonds .'M]cN~
短期投资-基金投资 Investments - Short term - funds &H6Fkza;4
短期投资-其他投资 Investments - Short term - others ,==lgM2V>
短期投资跌价准备 Provision for short-term investment O #"O.GX<
长期股权投资-股票投资 Long term equity investment - stocks z!tHn#
长期股权投资-其他股权投资 Long term equity investment - others `B~%TEvMh
长期债券投资-债券投资 Long term securities investemnt - bonds ZZUCwczI
长期债券投资-其他债权投资 Long term securities investment - others tQ"PCm
长期投资减值准备 Provision for long-term investment }j
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应收票据 Notes receivable wSGUNP9
应收股利 Dividends receivable uzOZxW[e
应收利息 Interest receivable O\?ei+(H7
应收帐款 Trade debtors {.AFg/Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8oK30?
预付帐款 Prepayment
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应收补贴款 Allowance receivable b1+Nm
其他应收款 Other debtors }0
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @U,cj>K
其他流动资产 Other current assets YAD9'h]d\
物资采购 Purchase wp$=lU{B
原材料 Raw materials iPao54Z
包装物 Packing materials lxbZM9A2
低值易耗品 Low value consumbles (Xx
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材料成本差异 Material cost difference 'sC{d&c
自制半成品 Self-manufactured goods xZhh%~
库存商品 Finished goods aX!J0&3
商品进销差价 Difference between purchase & sales of commodities iVA_a8}
委托加工物资 Consigned processiong material /dIiFr"e}G
委托代销商品 Consignment-out fE >FT9c
受托代销商品 Consignment-in 7J)-WXk
分期收款发出商品 Goods on instalment sales 7J\I%r
存货跌价准备 Provision for obsolete stocks kC)dia{$
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 }wn GO
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待处理固定资产损益 Unsettled G/L on fixed assets q^gd1K<N
委托贷款-本金 Consignment loan - principle |yS4um(w
委托贷款-利息 Consignment loan - interest u >x2
委托贷款-减值准备 Consignment loan - provision FYzl- 7!Y
固定资产-房屋建筑物 Fixed assets - Buildings ]>!]X*\9
固定资产-机器设备 Fixed assets - Plant and machinery k5^'b#v
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'O
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固定资产-运输设备 Fixed assets - Automobiles I3$v-OiL
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets W /IyF){
工程物资-专用材料 Project material - specific materials {Tx+m;5F
工程物资-专用设备 Project material - specific equipment +K&ze:-Z
工程物资-预付大型设备款 Project material - prepaid for equipment ^7=yjD`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]:F]VRPT
在建工程 Construction in progress cOIshT1
在建工程减值准备 Impairment of construction in progress x\)-4w<P
固定资产清理 Disposal of fixed assets 3?C$Tl2G8
无形资产-专利权 Intangible assets - patent ]itvu :pl%
无形资产-非专利技术 Intangible assets - industrial property and know-how FJ/kumq
无形资产-商标权 Intangible assets - trademark rights OA[w|Tt
无形资产-土地使用权 Intangible assets - land use rights Oa{M9d,l
无形资产-商誉 Intangible assets - goodwill @D%VV=N~[
无形资产减值准备 Impairment of intangible assets Xf:-K(%e
长期待摊费用 Deferred assets =r`>tWs
未确认融资费用 Unrecognized finance fees /Z-|E
其他长期资产 Other long term assets W Qe>1
递延税款借项 Deferred assets debits Fq~de%y
应付票据 Notes payable iYFM@ta
应付帐款 Trade creditors LqW~QEU(
预收帐款 Adanvances from customers (xMAo;s_
代销商品款 Consignment-in payables %h^; "|Z
其他应交款 Other payable to government F&Q:1`y
其他应付款 Other creditors By%aTuV$
应付股利 Proposed dividends S);bcowf_
待转资产价值 Donated assets PM,I?lJ ,
预计负债 Accrued liabilities +YXyfTa
应付短期债券 Short-term debentures payable s3oK[:/
其他流动负债 Other current liabilities Xq9%{'9
预提费用 Accrued expenses hX8;G!/
应付工资 Payroll payable s %/3X\_
应付福利费 Welfare payable k: D<Q
短期借款-抵押借款 Bank loans - Short term - pledged 0&zp9(G5
短期借款-信用借款 Bank loans - Short term - credit L ej3? k
短期借款-担保借款 Bank loans - Short term - guaranteed =ayl~"bW
一年内到期长期借款 Long term loans due within one year b16\2%Ea1
一年内到期长期应付款 Long term payable due within one year K-sJnQ23'
长期借款 Bank loans - Long term T2GJoJ!
应付债券-债券面值 Bond payable - Par value zGA#7W2?0
应付债券-债券溢价 Bond payable - Excess 6~j6M4*
应付债券-债券折价 Bond payable - Discount aR+vY1d"
应付债券-应计利息 Bond payable - Accrued interest XNsMXeO]&
长期应付款 Long term payable z" 4$mh
专项应付款 Specific payable Ea 0
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其他长期负债 Other long term liabilities 3(jI
应交税金-所得税 Tax payable - income tax Z+JPxe#7
应交税金-增值税 Tax payable - VAT #TXgV0\F
应交税金-营业税 Tax payable - business tax KftZ^mk+p
应交税金-消费税 Tax payable - consumable tax ELPzqBI
应交税金-其他 Tax payable - others <t\!g
递延税款贷项 Deferred taxation credit L`3x0u2
股本 Share capital C,&r7
已归还投资 Investment returned L~=h?C<
利润分配-其他转入 Profit appropriation - other transfer in ,x&T8o/a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m>DBO|`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve G,3.'S,7
利润分配-提取储备基金 Profit appropriation - reserve fund ;X*I,g.+H
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yO.q{|kX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Igrr"NuDZ
利润分配-利润归还投资 Profit appropriation - return investment by profit 7
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends e+Vn@-L;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .7_<0&kW