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 。 cwW~ *90#
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现金 Cash in hand _6ax{:/Q
银行存款 Cash in bank hDkqEkq1R
其他货币资金-外埠存款Other monetary assets - cash in other cities T=p}By3a
其他货币资金-银行本票 Other monetary assets - cashier‘s check ##+8GLQM
其他货币资金-银行汇票 Other monetary assets - bank draft }HQT
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其他货币资金-信用卡 Other monetary assets - credit cards Y,pS/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %Ty
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其他货币资金-存出投资款 Other monetary assets - cash for investment d[Fr
短期投资-股票投资 Investments - Short term - stocks XY t8vJ
短期投资-债券投资 Investments - Short term - bonds m+gG &`&u
短期投资-基金投资 Investments - Short term - funds 7rDRu]
短期投资-其他投资 Investments - Short term - others PS<tS_.
短期投资跌价准备 Provision for short-term investment ]#7Y@Yo
长期股权投资-股票投资 Long term equity investment - stocks :c/=fWM%
长期股权投资-其他股权投资 Long term equity investment - others :~A1Ud4c
长期债券投资-债券投资 Long term securities investemnt - bonds eS# 0-
长期债券投资-其他债权投资 Long term securities investment - others {^19.F
长期投资减值准备 Provision for long-term investment -{amzyvLE
应收票据 Notes receivable yNMwd.r[
应收股利 Dividends receivable [\M?8R$)
应收利息 Interest receivable .L TFa.jxA
应收帐款 Trade debtors ZT-
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LAVt/TcZS|
预付帐款 Prepayment b
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应收补贴款 Allowance receivable E~
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其他应收款 Other debtors #1!BD!u
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~i&< !O&
其他流动资产 Other current assets 8Carg~T@
物资采购 Purchase SFPIr0 u
原材料 Raw materials c"&
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包装物 Packing materials om39;nk!}
低值易耗品 Low value consumbles {|wTZ
材料成本差异 Material cost difference ps;o[gB@5
自制半成品 Self-manufactured goods AkQFb2|ir
库存商品 Finished goods /g-X=|?F
商品进销差价 Difference between purchase & sales of commodities *M!YQ<7G^d
委托加工物资 Consigned processiong material 1#_j6Q2
委托代销商品 Consignment-out OuIW|gIu0
受托代销商品 Consignment-in J2k'Ke97o
分期收款发出商品 Goods on instalment sales xcRrI|?eC
存货跌价准备 Provision for obsolete stocks ~S{\wL53
待摊费用 Prepaid expenses BL^Hj
待处理流动资产损益 Unsettled G/L on current assets m3!MHe~t
待处理固定资产损益 Unsettled G/L on fixed assets >33b@)
委托贷款-本金 Consignment loan - principle oW1olmpp=
委托贷款-利息 Consignment loan - interest eS%6hUb
委托贷款-减值准备 Consignment loan - provision ~map5@Kd
固定资产-房屋建筑物 Fixed assets - Buildings "&o@%){]
固定资产-机器设备 Fixed assets - Plant and machinery 5<8>G?
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures jP6G.aiO
固定资产-运输设备 Fixed assets - Automobiles LzSusjEW@
累计折旧 Accumulated depreciation gY^TBR0?m
固定资产减值准备 Impairment of fixed assets #"YWz)8
工程物资-专用材料 Project material - specific materials x=|@AFI
工程物资-专用设备 Project material - specific equipment ZrT|~$*m`
工程物资-预付大型设备款 Project material - prepaid for equipment xfQ;5
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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 =` >Nfa+,
在建工程 Construction in progress =y/Lbe}:
在建工程减值准备 Impairment of construction in progress g#nsA(_L
固定资产清理 Disposal of fixed assets ^
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无形资产-专利权 Intangible assets - patent Ps 5wQaS
无形资产-非专利技术 Intangible assets - industrial property and know-how w}<I\*\`!
无形资产-商标权 Intangible assets - trademark rights p.Yg-CA
无形资产-土地使用权 Intangible assets - land use rights JV{!Ukuyp+
无形资产-商誉 Intangible assets - goodwill EGO@`<"h
无形资产减值准备 Impairment of intangible assets z#67rh{
长期待摊费用 Deferred assets aL6 5t\2
未确认融资费用 Unrecognized finance fees @!HMd{r
其他长期资产 Other long term assets s"!}=kX
递延税款借项 Deferred assets debits TbM*?\7
应付票据 Notes payable h0QQP
应付帐款 Trade creditors 0`zq*OQ
预收帐款 Adanvances from customers BrmFwXLP"
代销商品款 Consignment-in payables u<r('IW0
其他应交款 Other payable to government 4KB?g7_*
其他应付款 Other creditors I}3K,w/7mi
应付股利 Proposed dividends
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待转资产价值 Donated assets .f<,H+ m^
预计负债 Accrued liabilities 6j![m+vo%
应付短期债券 Short-term debentures payable f3|=T8"t
其他流动负债 Other current liabilities "Z?":|%7
预提费用 Accrued expenses ~OfKn1D
应付工资 Payroll payable / UBA
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应付福利费 Welfare payable t
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短期借款-抵押借款 Bank loans - Short term - pledged *#9kFz-
短期借款-信用借款 Bank loans - Short term - credit I=I%e3GEm
短期借款-担保借款 Bank loans - Short term - guaranteed =v"{EmT[$
一年内到期长期借款 Long term loans due within one year OtqLigt&l
一年内到期长期应付款 Long term payable due within one year \zDV|n~{w
长期借款 Bank loans - Long term /'+JP4mK
应付债券-债券面值 Bond payable - Par value c=E.-
应付债券-债券溢价 Bond payable - Excess QCnVZ" !(
应付债券-债券折价 Bond payable - Discount AU\!5+RDB
应付债券-应计利息 Bond payable - Accrued interest QNBzc {XB
长期应付款 Long term payable k( ^ b
专项应付款 Specific payable }('QIvq2
其他长期负债 Other long term liabilities [$+61n}.12
应交税金-所得税 Tax payable - income tax ,urkd~
应交税金-增值税 Tax payable - VAT ee\zU~
应交税金-营业税 Tax payable - business tax l8li@K
应交税金-消费税 Tax payable - consumable tax j0M;2 3@[
应交税金-其他 Tax payable - others JYUKs~Qt
递延税款贷项 Deferred taxation credit (acRYv(
股本 Share capital D4T+Gk"n
已归还投资 Investment returned ^<b.j.$<z
利润分配-其他转入 Profit appropriation - other transfer in ^el:)$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l,8|E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wpmtv325
利润分配-提取储备基金 Profit appropriation - reserve fund y5
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