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 。 {V8yJ{.G
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现金 Cash in hand ?%|w?Fdx-
银行存款 Cash in bank @r.w+E=
其他货币资金-外埠存款Other monetary assets - cash in other cities R m&^[mv
其他货币资金-银行本票 Other monetary assets - cashier‘s check } @)r\t4m
其他货币资金-银行汇票 Other monetary assets - bank draft (G>S`B
其他货币资金-信用卡 Other monetary assets - credit cards b7^Db6qu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ab}Kt($
其他货币资金-存出投资款 Other monetary assets - cash for investment p#\JKx
短期投资-股票投资 Investments - Short term - stocks BR*'SF\T
短期投资-债券投资 Investments - Short term - bonds H%nA"-
短期投资-基金投资 Investments - Short term - funds |
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短期投资-其他投资 Investments - Short term - others }Wk^7[Y
短期投资跌价准备 Provision for short-term investment xJ$/#UdP
长期股权投资-股票投资 Long term equity investment - stocks F@%`(/^TA
长期股权投资-其他股权投资 Long term equity investment - others VRb+-T7"
长期债券投资-债券投资 Long term securities investemnt - bonds c\Z.V*o
长期债券投资-其他债权投资 Long term securities investment - others wV604eO(
长期投资减值准备 Provision for long-term investment OV"uIY[%8V
应收票据 Notes receivable 2l4*6rYa(
应收股利 Dividends receivable 5[[
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应收利息 Interest receivable g3Xa b
应收帐款 Trade debtors Nv~H797B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u~C,x3yr
预付帐款 Prepayment ir{li?kV
应收补贴款 Allowance receivable @TQzF-%#7
其他应收款 Other debtors <Jf[N=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QX`T-)T e
其他流动资产 Other current assets f?qp*
物资采购 Purchase [
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原材料 Raw materials @W1F4HYds
包装物 Packing materials u_Wftb?9
低值易耗品 Low value consumbles *el~sor;S
材料成本差异 Material cost difference >p`ZcFNs"
自制半成品 Self-manufactured goods HM]mOmL90N
库存商品 Finished goods G%HuB5:u
商品进销差价 Difference between purchase & sales of commodities '!DS3zEeLS
委托加工物资 Consigned processiong material F"ua`ercI
委托代销商品 Consignment-out = pCO1<wR
受托代销商品 Consignment-in pBxyq"z
分期收款发出商品 Goods on instalment sales m ]h<y
存货跌价准备 Provision for obsolete stocks W]CsKN,K
待摊费用 Prepaid expenses P3k@ptc-K
待处理流动资产损益 Unsettled G/L on current assets uxOeD%Z>
待处理固定资产损益 Unsettled G/L on fixed assets BN~g
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委托贷款-本金 Consignment loan - principle obz|*1M?
委托贷款-利息 Consignment loan - interest W^k|*Y|
委托贷款-减值准备 Consignment loan - provision +V `*
固定资产-房屋建筑物 Fixed assets - Buildings iD${7
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固定资产-机器设备 Fixed assets - Plant and machinery c-y`Hm2"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bzWWW^kNL
固定资产-运输设备 Fixed assets - Automobiles pQNTN.L9NZ
累计折旧 Accumulated depreciation h@{mcz
固定资产减值准备 Impairment of fixed assets RYyM;<9F
工程物资-专用材料 Project material - specific materials TF%MO\!
工程物资-专用设备 Project material - specific equipment b6?&h:{k
工程物资-预付大型设备款 Project material - prepaid for equipment ccY! OSae
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1=Z, #r
在建工程 Construction in progress !de`K
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在建工程减值准备 Impairment of construction in progress 61~7 L^882
固定资产清理 Disposal of fixed assets *~\R0ddz
无形资产-专利权 Intangible assets - patent Fl}{"eCF8
无形资产-非专利技术 Intangible assets - industrial property and know-how _'0C70
无形资产-商标权 Intangible assets - trademark rights p9-s' F|@i
无形资产-土地使用权 Intangible assets - land use rights 0a}a
无形资产-商誉 Intangible assets - goodwill #8/pY
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无形资产减值准备 Impairment of intangible assets I/hq8v~S
长期待摊费用 Deferred assets ms{iQ:'9
未确认融资费用 Unrecognized finance fees fc<~R
其他长期资产 Other long term assets V%Ww;Ca]I
递延税款借项 Deferred assets debits !Z!X]F-fY
应付票据 Notes payable AF\gB2^
应付帐款 Trade creditors _Q9I
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预收帐款 Adanvances from customers >pm`(zLn
代销商品款 Consignment-in payables l{mC|8X
其他应交款 Other payable to government +GvPJI
其他应付款 Other creditors 045_0+r"@
应付股利 Proposed dividends 1W'0h$5^"
待转资产价值 Donated assets X.GK5Phd
预计负债 Accrued liabilities OsV'&@+G>
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities P47
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预提费用 Accrued expenses "O/
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应付工资 Payroll payable
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应付福利费 Welfare payable Q*ixg$>
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit ?Q~o<%U7
短期借款-担保借款 Bank loans - Short term - guaranteed 0fog/c#q(
一年内到期长期借款 Long term loans due within one year )m$MC25
一年内到期长期应付款 Long term payable due within one year 3_ ZlZ_Tq
长期借款 Bank loans - Long term o/hj~;(]
应付债券-债券面值 Bond payable - Par value LDY3Ya`6m
应付债券-债券溢价 Bond payable - Excess ~X<?&;6
应付债券-债券折价 Bond payable - Discount lSG]{
应付债券-应计利息 Bond payable - Accrued interest %+iAL<S
长期应付款 Long term payable O?t49=uB}
专项应付款 Specific payable /8wfI_P>M"
其他长期负债 Other long term liabilities slQEAqG)B
应交税金-所得税 Tax payable - income tax u K=)65]
应交税金-增值税 Tax payable - VAT :E.T2na
应交税金-营业税 Tax payable - business tax ]
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应交税金-消费税 Tax payable - consumable tax Al+}4{Q+?
应交税金-其他 Tax payable - others q.bxnta"
递延税款贷项 Deferred taxation credit V
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股本 Share capital tu' s]3RE
已归还投资 Investment returned 8osP$"/o
利润分配-其他转入 Profit appropriation - other transfer in OCELG~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j@R"AP}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 30W.ks5(
利润分配-提取储备基金 Profit appropriation - reserve fund f0{j/+F_o
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3<>DDY2bl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6[,7g&C
利润分配-利润归还投资 Profit appropriation - return investment by profit 3qkPe_<I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7U!-_)n{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^B!()39R?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w!jY(WKU
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gh `]OxA
期初未分配利润 Retained earnings, beginning of the year ~;}uYJ
资本公积-股本溢价 Capital surplus - share premium X0knM}5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve trZU_eouI
资本公积-接受现金捐赠 Capital surplus - cash donation "?^#+@LV
资本公积-股权投资准备 Capital surplus - investment reserve :{9HsF"h0
资本公积-拨款转入 Capital surplus - subsidiary <;*w97n
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^<3{0g-"AW
资本公积-其他 Capital surplus - others Nw '$r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vqr]Ui
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ji
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hi/Z>1ZOX
盈余公积-储备基金 Surplus reserve - reserve fund B'I_i$g4w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _
glB<r$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?)H:.]7-x
主营业务收入 Sales &