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 。 y>:U&P^
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现金 Cash in hand :yE0DS<_
银行存款 Cash in bank K'/if5>Bc
其他货币资金-外埠存款Other monetary assets - cash in other cities 2.=G
其他货币资金-银行本票 Other monetary assets - cashier‘s check Jamt@=
其他货币资金-银行汇票 Other monetary assets - bank draft EiaP1o
其他货币资金-信用卡 Other monetary assets - credit cards Q/]o'_[vW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q^=0p0
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 H+5+;`;
短期投资-债券投资 Investments - Short term - bonds j6};K ~N`
短期投资-基金投资 Investments - Short term - funds WMW=RgiW\
短期投资-其他投资 Investments - Short term - others Qg]A^{.1
短期投资跌价准备 Provision for short-term investment "'GhE+>Z
长期股权投资-股票投资 Long term equity investment - stocks x%O6/rl
长期股权投资-其他股权投资 Long term equity investment - others _"OE}$C
长期债券投资-债券投资 Long term securities investemnt - bonds I<XYLe[_S
长期债券投资-其他债权投资 Long term securities investment - others <`G-_VI
长期投资减值准备 Provision for long-term investment X 5X D1[
应收票据 Notes receivable 1G67#L)USq
应收股利 Dividends receivable 7
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应收利息 Interest receivable [c lwmx
应收帐款 Trade debtors G,c2
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Rry]6(
预付帐款 Prepayment AlG5n'
应收补贴款 Allowance receivable |:Maa6(W
其他应收款 Other debtors gHkHAOe/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]zCD1*)
其他流动资产 Other current assets fBh/$
物资采购 Purchase ywkRH
原材料 Raw materials S
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包装物 Packing materials '\+"3!$
低值易耗品 Low value consumbles %3|/t-US
材料成本差异 Material cost difference ~)`\j
自制半成品 Self-manufactured goods [)dIt@Y&j
库存商品 Finished goods 61_-G#W
商品进销差价 Difference between purchase & sales of commodities h:U#F )
委托加工物资 Consigned processiong material EaHJl
委托代销商品 Consignment-out c`UFNNm=
受托代销商品 Consignment-in C"mWO Y2]
分期收款发出商品 Goods on instalment sales IbJ
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存货跌价准备 Provision for obsolete stocks jN'h/\
待摊费用 Prepaid expenses r:g_mMvB
待处理流动资产损益 Unsettled G/L on current assets {o 5^nd
待处理固定资产损益 Unsettled G/L on fixed assets #`f{\
委托贷款-本金 Consignment loan - principle h^q
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委托贷款-利息 Consignment loan - interest nT+ZSr
委托贷款-减值准备 Consignment loan - provision /#&jF:h
固定资产-房屋建筑物 Fixed assets - Buildings _uL[
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固定资产-机器设备 Fixed assets - Plant and machinery hW/Ve'x[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures C^;8M'8z0
固定资产-运输设备 Fixed assets - Automobiles w)RedJnf
累计折旧 Accumulated depreciation dLF*
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固定资产减值准备 Impairment of fixed assets 2K
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工程物资-专用材料 Project material - specific materials 3&
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工程物资-专用设备 Project material - specific equipment 'RF`XX
工程物资-预付大型设备款 Project material - prepaid for equipment C2\WvE%!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production GA/afc,V
在建工程 Construction in progress _dz ZS(7M6
在建工程减值准备 Impairment of construction in progress DpQWh+WRy
固定资产清理 Disposal of fixed assets aI;$N|]u
无形资产-专利权 Intangible assets - patent U<q`f-
无形资产-非专利技术 Intangible assets - industrial property and know-how /988K-5k
无形资产-商标权 Intangible assets - trademark rights MEJX5qG6m
无形资产-土地使用权 Intangible assets - land use rights )8eb(!}7
无形资产-商誉 Intangible assets - goodwill HwZl"!;Mry
无形资产减值准备 Impairment of intangible assets u*W! !(P/
长期待摊费用 Deferred assets rFkZ'rp74b
未确认融资费用 Unrecognized finance fees 3A[<LnKR^E
其他长期资产 Other long term assets HS
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递延税款借项 Deferred assets debits _x3=i\O,
应付票据 Notes payable 0sH~yvM5
应付帐款 Trade creditors S
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预收帐款 Adanvances from customers QxxPImubB
代销商品款 Consignment-in payables n-],!pL^
其他应交款 Other payable to government :
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其他应付款 Other creditors -K(d]-yv
应付股利 Proposed dividends ,Wu$@jD/]
待转资产价值 Donated assets njZ vi}m~
预计负债 Accrued liabilities {X{S[
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应付短期债券 Short-term debentures payable %eW7AO>
其他流动负债 Other current liabilities x3#:C=
预提费用 Accrued expenses XksI .]tfj
应付工资 Payroll payable XzX2V">(%
应付福利费 Welfare payable O"EL3$9V
短期借款-抵押借款 Bank loans - Short term - pledged }$L1A
短期借款-信用借款 Bank loans - Short term - credit rPyjr(I"_
短期借款-担保借款 Bank loans - Short term - guaranteed "\`Fu
一年内到期长期借款 Long term loans due within one year }!> \Ja<\
一年内到期长期应付款 Long term payable due within one year IDD`N{EA
长期借款 Bank loans - Long term S5, u| H
应付债券-债券面值 Bond payable - Par value ts@Z5Yw*!
应付债券-债券溢价 Bond payable - Excess tc)Md
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应付债券-债券折价 Bond payable - Discount (Fuu V{x|
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable wbcip8<t
专项应付款 Specific payable
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其他长期负债 Other long term liabilities DNqV]N_W
应交税金-所得税 Tax payable - income tax 5mpql[v3P
应交税金-增值税 Tax payable - VAT 3)LS#
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应交税金-营业税 Tax payable - business tax Ta/zDc"e
应交税金-消费税 Tax payable - consumable tax [OUV!o
应交税金-其他 Tax payable - others ?wv3HN
递延税款贷项 Deferred taxation credit Y3FFi M[s~
股本 Share capital L;?F^RK{U
已归还投资 Investment returned bp}97ZQ
利润分配-其他转入 Profit appropriation - other transfer in =uNc\a (
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5pDE!6gQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +l/kH9m
利润分配-提取储备基金 Profit appropriation - reserve fund n3&h1-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DNgh#!\X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x|Pz24yP9
利润分配-利润归还投资 Profit appropriation - return investment by profit u,`3_I^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <T)0I1S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `v)'(R7){
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %saP>]o
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D]aQt%TL
期初未分配利润 Retained earnings, beginning of the year hEZo{0:b"
资本公积-股本溢价 Capital surplus - share premium NF4(+E9g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cZF|oZ6<
资本公积-接受现金捐赠 Capital surplus - cash donation pO5j-d*
资本公积-股权投资准备 Capital surplus - investment reserve @M-Q|
资本公积-拨款转入 Capital surplus - subsidiary `MCtm(<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation X"`[&