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 。 `}k&HRn
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现金 Cash in hand e'/
银行存款 Cash in bank 0@sr
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其他货币资金-外埠存款Other monetary assets - cash in other cities l6&v}M
其他货币资金-银行本票 Other monetary assets - cashier‘s check Y^c,mK^
其他货币资金-银行汇票 Other monetary assets - bank draft %#Wg^l
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其他货币资金-信用卡 Other monetary assets - credit cards YA^wUx
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]v^`+s}3
其他货币资金-存出投资款 Other monetary assets - cash for investment in=k:j,U0
短期投资-股票投资 Investments - Short term - stocks "W_jdE6v
短期投资-债券投资 Investments - Short term - bonds (PsSE:r}+
短期投资-基金投资 Investments - Short term - funds m'Ek p
短期投资-其他投资 Investments - Short term - others !OuTXa,IH
短期投资跌价准备 Provision for short-term investment Ww'TCWk@
长期股权投资-股票投资 Long term equity investment - stocks rB.=f[aX[
长期股权投资-其他股权投资 Long term equity investment - others ~`G;=ITo
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others ctc`^#q
长期投资减值准备 Provision for long-term investment )F%wwc^r
应收票据 Notes receivable ? !oVf>
应收股利 Dividends receivable e~t}z_>F
应收利息 Interest receivable K+h9bI/Sf
应收帐款 Trade debtors 8zCGMhd
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #U!(I#^3
预付帐款 Prepayment "x:)$@
应收补贴款 Allowance receivable |z(Ws
其他应收款 Other debtors a!0?L0_W&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors aV?}+Y{#
其他流动资产 Other current assets k[r./xEv+t
物资采购 Purchase O)U$Ef
原材料 Raw materials 80 s~ae;
包装物 Packing materials -hG 9
低值易耗品 Low value consumbles \[IdR^<YM
材料成本差异 Material cost difference .kB3jfw0,
自制半成品 Self-manufactured goods <D;H}ef
库存商品 Finished goods k@t,[
商品进销差价 Difference between purchase & sales of commodities FQ9csUjpB
委托加工物资 Consigned processiong material 9?}rpA`P
委托代销商品 Consignment-out CQ8o9A/
受托代销商品 Consignment-in 5QL9w3L
分期收款发出商品 Goods on instalment sales MOqA$b
存货跌价准备 Provision for obsolete stocks -9H!j4]T?
待摊费用 Prepaid expenses /4"S}P>f
待处理流动资产损益 Unsettled G/L on current assets WfTdD.Xx
待处理固定资产损益 Unsettled G/L on fixed assets d,oOn.n&
委托贷款-本金 Consignment loan - principle rd"]@~v1
委托贷款-利息 Consignment loan - interest 9A}
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委托贷款-减值准备 Consignment loan - provision 'a-5U
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固定资产-房屋建筑物 Fixed assets - Buildings t7!>5e)C}
固定资产-机器设备 Fixed assets - Plant and machinery c> U{,z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~kj(s>xP
固定资产-运输设备 Fixed assets - Automobiles [#Nx>RY
累计折旧 Accumulated depreciation MR)KLM0
固定资产减值准备 Impairment of fixed assets ,
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工程物资-专用材料 Project material - specific materials ?^yh5
工程物资-专用设备 Project material - specific equipment zFdz]z3
工程物资-预付大型设备款 Project material - prepaid for equipment qh(-shZ4Du
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production soqNzdTB2
在建工程 Construction in progress LHHDt<+B
在建工程减值准备 Impairment of construction in progress .z-^Ga*
固定资产清理 Disposal of fixed assets S)'q
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无形资产-专利权 Intangible assets - patent vU$O{|J
无形资产-非专利技术 Intangible assets - industrial property and know-how 2p3u6\y
无形资产-商标权 Intangible assets - trademark rights B'gk/^6$eg
无形资产-土地使用权 Intangible assets - land use rights #Rm=Em}d
无形资产-商誉 Intangible assets - goodwill vn%U;}
无形资产减值准备 Impairment of intangible assets TNFm7}=
长期待摊费用 Deferred assets bF Y)o Z
未确认融资费用 Unrecognized finance fees 5k%N<e``
其他长期资产 Other long term assets MY<!\4/
递延税款借项 Deferred assets debits ANpY qV
应付票据 Notes payable 6B;_uIq5
应付帐款 Trade creditors cdtzf:#q
预收帐款 Adanvances from customers 6dS1\Y
代销商品款 Consignment-in payables t!=~5YgKs
其他应交款 Other payable to government | 7'yk__m
其他应付款 Other creditors !DX/^b
应付股利 Proposed dividends )V$
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待转资产价值 Donated assets Q!+{MsZ
预计负债 Accrued liabilities u.L8tR:(
应付短期债券 Short-term debentures payable a@=36gx)
其他流动负债 Other current liabilities Fx88R!
预提费用 Accrued expenses %}]4Nsd e
应付工资 Payroll payable |b'<XQ&l5
应付福利费 Welfare payable Hj4w
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短期借款-抵押借款 Bank loans - Short term - pledged w6In{uO-Z
短期借款-信用借款 Bank loans - Short term - credit =
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短期借款-担保借款 Bank loans - Short term - guaranteed fddbXs0Sn
一年内到期长期借款 Long term loans due within one year .McoW7|Y
一年内到期长期应付款 Long term payable due within one year l6DIsR
长期借款 Bank loans - Long term seV;f^-hR
应付债券-债券面值 Bond payable - Par value <#x%A0
应付债券-债券溢价 Bond payable - Excess >yT@?!/Q>'
应付债券-债券折价 Bond payable - Discount _M]rH<h
应付债券-应计利息 Bond payable - Accrued interest )Q
长期应付款 Long term payable @~U6=(+
专项应付款 Specific payable 6!Ji>h.Ak
其他长期负债 Other long term liabilities .'2gJ"?,
应交税金-所得税 Tax payable - income tax Lz>{FOR
应交税金-增值税 Tax payable - VAT +i_f.Ipp
应交税金-营业税 Tax payable - business tax bZ22O"F
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others xEZVsz
递延税款贷项 Deferred taxation credit 6k=Wt7C
股本 Share capital }L7F
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已归还投资 Investment returned 09;'z
利润分配-其他转入 Profit appropriation - other transfer in k$x
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N9h@1'>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *Qwhi&k
利润分配-提取储备基金 Profit appropriation - reserve fund }}bi#G:R+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H6CGc0NS+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "`gZy)E
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends FjLv*K[#d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qjEWk."
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^]!1 'xg
期初未分配利润 Retained earnings, beginning of the year {ugKv?e;
资本公积-股本溢价 Capital surplus - share premium %TTL^@1!b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bOIM0<(h
资本公积-接受现金捐赠 Capital surplus - cash donation +:Q/<^Z
资本公积-股权投资准备 Capital surplus - investment reserve I;.E}k
资本公积-拨款转入 Capital surplus - subsidiary M
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others \C2P{q/m
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QRh4f\fY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /?-p^6U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !#gE'(J;c
盈余公积-储备基金 Surplus reserve - reserve fund QZa#iL
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L.%~?T[F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l=?y=2+
主营业务收入 Sales Y+`-~ 88
主营业务成本 Cost of sales F`V[G(f+r
主营业务税金及附加 Sales tax >rS<