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 。 sFvu@Wm'7W
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现金 Cash in hand |6ZH+6[
银行存款 Cash in bank 8H%-/2NW
其他货币资金-外埠存款Other monetary assets - cash in other cities R[%ZyQ_
其他货币资金-银行本票 Other monetary assets - cashier‘s check D #`o
其他货币资金-银行汇票 Other monetary assets - bank draft gHB*u!w7Z
其他货币资金-信用卡 Other monetary assets - credit cards &N`s@Ka
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment +kMVl_`V
短期投资-股票投资 Investments - Short term - stocks &"h 9Awn2
短期投资-债券投资 Investments - Short term - bonds ^~iFG+g5
短期投资-基金投资 Investments - Short term - funds (pU@$H
短期投资-其他投资 Investments - Short term - others uVQ
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短期投资跌价准备 Provision for short-term investment 9}=]oX!+V
长期股权投资-股票投资 Long term equity investment - stocks "$lE~
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长期股权投资-其他股权投资 Long term equity investment - others 5f` a7R
长期债券投资-债券投资 Long term securities investemnt - bonds 08+cNT
长期债券投资-其他债权投资 Long term securities investment - others " 0:&x
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长期投资减值准备 Provision for long-term investment .w.jT"uD!
应收票据 Notes receivable FS(bEAk}
应收股利 Dividends receivable <hS %I
应收利息 Interest receivable W`qiPLk
应收帐款 Trade debtors ~$bkWb*RJ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 24}?GO
预付帐款 Prepayment -$;
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应收补贴款 Allowance receivable +i
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其他应收款 Other debtors ?bq S{KF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =Fd!wkB'{
其他流动资产 Other current assets gc
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物资采购 Purchase LhfI"fc
原材料 Raw materials {D6E@a
包装物 Packing materials `2B,+ytW8
低值易耗品 Low value consumbles z`?{5v -Qs
材料成本差异 Material cost difference 1&Fty'p
自制半成品 Self-manufactured goods ib3u:
库存商品 Finished goods 5q.d$K |
商品进销差价 Difference between purchase & sales of commodities o`]o(OP
委托加工物资 Consigned processiong material BJ
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委托代销商品 Consignment-out Ez= Q{g
受托代销商品 Consignment-in tm"9`
分期收款发出商品 Goods on instalment sales wa#$9p~Q
存货跌价准备 Provision for obsolete stocks (Ov{gj^
待摊费用 Prepaid expenses tfSY(cXg'T
待处理流动资产损益 Unsettled G/L on current assets M<A jtDF%
待处理固定资产损益 Unsettled G/L on fixed assets [32]wgw+{1
委托贷款-本金 Consignment loan - principle FR7DuH/f)
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision TIs~?wb$
固定资产-房屋建筑物 Fixed assets - Buildings |#&{`3$CG[
固定资产-机器设备 Fixed assets - Plant and machinery qHGwD20 ~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \hm;p
固定资产-运输设备 Fixed assets - Automobiles "&_$%#HUv
累计折旧 Accumulated depreciation 6;O fh
固定资产减值准备 Impairment of fixed assets 86bRfW'
工程物资-专用材料 Project material - specific materials go6XUe
工程物资-专用设备 Project material - specific equipment 4P>[]~S
工程物资-预付大型设备款 Project material - prepaid for equipment z
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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 4;rt|X77
在建工程 Construction in progress 3N5un`K7
在建工程减值准备 Impairment of construction in progress c]eDTbXd
固定资产清理 Disposal of fixed assets 8RA]h?$$J
无形资产-专利权 Intangible assets - patent @1`!}.Tk
无形资产-非专利技术 Intangible assets - industrial property and know-how 0TD cQ
无形资产-商标权 Intangible assets - trademark rights Q)n6.%
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无形资产-土地使用权 Intangible assets - land use rights up# R9
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无形资产-商誉 Intangible assets - goodwill x)wlp{rLf
无形资产减值准备 Impairment of intangible assets Y<x;-8)*
长期待摊费用 Deferred assets 4TPAD)C
未确认融资费用 Unrecognized finance fees I3ZlKI
其他长期资产 Other long term assets r
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递延税款借项 Deferred assets debits -
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应付票据 Notes payable q&:UP
应付帐款 Trade creditors 3:S>MFRn.3
预收帐款 Adanvances from customers &n}eF-
代销商品款 Consignment-in payables 4
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其他应交款 Other payable to government oHW:s96e
其他应付款 Other creditors 6t,_Xqg*
应付股利 Proposed dividends xT]|78h$
待转资产价值 Donated assets ( <Abw{BTm
预计负债 Accrued liabilities DCv=*=6w
应付短期债券 Short-term debentures payable Q^B !^_M
其他流动负债 Other current liabilities c,v?2*<
预提费用 Accrued expenses ^|P/D
应付工资 Payroll payable
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应付福利费 Welfare payable 0xSWoz[i6~
短期借款-抵押借款 Bank loans - Short term - pledged bh[`uRC}
短期借款-信用借款 Bank loans - Short term - credit 6*{sZMG
短期借款-担保借款 Bank loans - Short term - guaranteed VV$$t;R/
一年内到期长期借款 Long term loans due within one year ,?3)L
一年内到期长期应付款 Long term payable due within one year 37F&s
长期借款 Bank loans - Long term hHu?%f*
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess VbwB<nQl
应付债券-债券折价 Bond payable - Discount hB!>*AsG
应付债券-应计利息 Bond payable - Accrued interest =vpXYj
长期应付款 Long term payable N084k}io
专项应付款 Specific payable /qKO9M5A
其他长期负债 Other long term liabilities dYEsSFB m
应交税金-所得税 Tax payable - income tax ++m^z` D
应交税金-增值税 Tax payable - VAT +(pFU\&U3H
应交税金-营业税 Tax payable - business tax 0sQt+_Dl%L
应交税金-消费税 Tax payable - consumable tax )6t=Bel
应交税金-其他 Tax payable - others 3YFbT
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递延税款贷项 Deferred taxation credit si!jB%^
股本 Share capital f3p)Q<H>`(
已归还投资 Investment returned #77p>zhY
利润分配-其他转入 Profit appropriation - other transfer in <
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .!B>pp(9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8+?|4'\`
利润分配-提取储备基金 Profit appropriation - reserve fund HRG2sv T4t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BJL*Dihm[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KysJ3G.k\
利润分配-利润归还投资 Profit appropriation - return investment by profit FEF $4)ROv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4D4Y.g_x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KkCA*GS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FUD
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,WA[HwY-
期初未分配利润 Retained earnings, beginning of the year HgY> M`U
资本公积-股本溢价 Capital surplus - share premium D2@J4;UW*W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z0v|%&IK