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 。 mD%IHzbn
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现金 Cash in hand f!F5d1N
银行存款 Cash in bank &crR nv?
其他货币资金-外埠存款Other monetary assets - cash in other cities A8g_BLj!e
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]xGpN ]u
其他货币资金-银行汇票 Other monetary assets - bank draft 5w%[|%KG:L
其他货币资金-信用卡 Other monetary assets - credit cards .{-X1tJ7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [X7gP4
其他货币资金-存出投资款 Other monetary assets - cash for investment UrO&K]Z
短期投资-股票投资 Investments - Short term - stocks ]X> I(p@
短期投资-债券投资 Investments - Short term - bonds |I;]fH,+
短期投资-基金投资 Investments - Short term - funds r>gf&/Pl
短期投资-其他投资 Investments - Short term - others PZVH=dagq
短期投资跌价准备 Provision for short-term investment MDBqIL]Hc
长期股权投资-股票投资 Long term equity investment - stocks %, S{9q
长期股权投资-其他股权投资 Long term equity investment - others vSR5F9
长期债券投资-债券投资 Long term securities investemnt - bonds KquuM ]5S
长期债券投资-其他债权投资 Long term securities investment - others Vha,rIi
长期投资减值准备 Provision for long-term investment g_JQW(_
应收票据 Notes receivable 51-'*Y
应收股利 Dividends receivable 7K1_$vd
应收利息 Interest receivable v\E6N2.S
应收帐款 Trade debtors B|.A6:1g+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]WK~`-3C^
预付帐款 Prepayment CF:L#r
应收补贴款 Allowance receivable $)$_}^.k
其他应收款 Other debtors 4 !m'9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kgI8PybY
其他流动资产 Other current assets NK
c<nYdK?
物资采购 Purchase Q5A,9ovNZ
原材料 Raw materials =!)x`1j!S
包装物 Packing materials jrpki<D
低值易耗品 Low value consumbles Sk-Q 4D^
材料成本差异 Material cost difference {
yB0JL}n
自制半成品 Self-manufactured goods _GM?`
库存商品 Finished goods _2{2Xb
商品进销差价 Difference between purchase & sales of commodities ,&
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委托加工物资 Consigned processiong material hl0\$
委托代销商品 Consignment-out Bw~jqDZ}|
受托代销商品 Consignment-in d|8-#.gV
分期收款发出商品 Goods on instalment sales ,f@j4*)
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses ^j@+!A_.Q
待处理流动资产损益 Unsettled G/L on current assets ObJ-XNcNH
待处理固定资产损益 Unsettled G/L on fixed assets 3h$
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委托贷款-本金 Consignment loan - principle * U}-Y*
委托贷款-利息 Consignment loan - interest xm5?C>vu(
委托贷款-减值准备 Consignment loan - provision K4]#X"
固定资产-房屋建筑物 Fixed assets - Buildings m WHyk "l
固定资产-机器设备 Fixed assets - Plant and machinery 'h^Ya?g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures DWEDL[{
固定资产-运输设备 Fixed assets - Automobiles u8t|!pMF8
累计折旧 Accumulated depreciation |~#A?mK-
固定资产减值准备 Impairment of fixed assets l *{Bz5hc
工程物资-专用材料 Project material - specific materials :iGK9I
工程物资-专用设备 Project material - specific equipment 4>HaKJ-c#
工程物资-预付大型设备款 Project material - prepaid for equipment $|@pY| f
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YQyI{
在建工程 Construction in progress @^DVA}*b)
在建工程减值准备 Impairment of construction in progress HAo=t
固定资产清理 Disposal of fixed assets ]')y(_{
无形资产-专利权 Intangible assets - patent +o'xyR'(
无形资产-非专利技术 Intangible assets - industrial property and know-how vz|(KN[
无形资产-商标权 Intangible assets - trademark rights vxug>2
无形资产-土地使用权 Intangible assets - land use rights |ICn/r~
无形资产-商誉 Intangible assets - goodwill sAPQbTSM
无形资产减值准备 Impairment of intangible assets FS=LpvOG)
长期待摊费用 Deferred assets & ['L7
未确认融资费用 Unrecognized finance fees q[+h ~)
其他长期资产 Other long term assets Onh
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递延税款借项 Deferred assets debits ,CN(;z)
应付票据 Notes payable @!j6y(@
应付帐款 Trade creditors <lNNT6[/r
预收帐款 Adanvances from customers 'Z:wEt!
代销商品款 Consignment-in payables zbr^ul r
其他应交款 Other payable to government gK( G1
其他应付款 Other creditors X
@pm !c#
应付股利 Proposed dividends 54B`T/>R:E
待转资产价值 Donated assets =CD.pw)B1
预计负债 Accrued liabilities J}+N\V~
应付短期债券 Short-term debentures payable Ekik_!aB
其他流动负债 Other current liabilities Zy.A9Bh~
预提费用 Accrued expenses Rkp
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应付工资 Payroll payable }_F:]lI*R
应付福利费 Welfare payable >I<}:=
短期借款-抵押借款 Bank loans - Short term - pledged sdiWQv
短期借款-信用借款 Bank loans - Short term - credit 4)>UTMF
短期借款-担保借款 Bank loans - Short term - guaranteed , s otZT
一年内到期长期借款 Long term loans due within one year 7&/1K%x9;
一年内到期长期应付款 Long term payable due within one year {:b~^yW
长期借款 Bank loans - Long term 7+}WU 4
应付债券-债券面值 Bond payable - Par value GmE`YW
应付债券-债券溢价 Bond payable - Excess GU9G5S.
应付债券-债券折价 Bond payable - Discount |z"$^|@d?
应付债券-应计利息 Bond payable - Accrued interest cui%r!D
长期应付款 Long term payable k}I65 ^l#
专项应付款 Specific payable .o5K X*
其他长期负债 Other long term liabilities IW>~Y l?
应交税金-所得税 Tax payable - income tax :475FPy]
应交税金-增值税 Tax payable - VAT =
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应交税金-营业税 Tax payable - business tax PkZ1Db
应交税金-消费税 Tax payable - consumable tax A.@wGy4
应交税金-其他 Tax payable - others xIW]e1pu=(
递延税款贷项 Deferred taxation credit
BlZB8KI~
股本 Share capital @GGQ13Cj(
已归还投资 Investment returned ]=ZPSLuEm%
利润分配-其他转入 Profit appropriation - other transfer in
2VUN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8SLE*c^8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MxUbx+_N
利润分配-提取储备基金 Profit appropriation - reserve fund k3e6y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _L` uCjA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <#;5)!gr{
利润分配-利润归还投资 Profit appropriation - return investment by profit g kV`ZT9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'Z=_zG/RX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 63_#*6Pv28
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E2t&@t%W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MK @rx6<9
期初未分配利润 Retained earnings, beginning of the year m
xBx?xM-
资本公积-股本溢价 Capital surplus - share premium ]Hq,Pr_+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e=p_qhBt
资本公积-接受现金捐赠 Capital surplus - cash donation t Zm`(2S
资本公积-股权投资准备 Capital surplus - investment reserve t#8QyN
资本公积-拨款转入 Capital surplus - subsidiary TQ:e!
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation {T,}]oX
资本公积-其他 Capital surplus - others mF!4*k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2hso6Oy/v{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .w _BA)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2L[!~h2
盈余公积-储备基金 Surplus reserve - reserve fund &cT