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 。 6/Pw'4H9$
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现金 Cash in hand X4"D Lt"
银行存款 Cash in bank Q,.[y"m9Y.
其他货币资金-外埠存款Other monetary assets - cash in other cities xKl!{A9$w
其他货币资金-银行本票 Other monetary assets - cashier‘s check y]5c!N %8
其他货币资金-银行汇票 Other monetary assets - bank draft Kn!n}GtR
其他货币资金-信用卡 Other monetary assets - credit cards f`
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit {O4y Y=G
其他货币资金-存出投资款 Other monetary assets - cash for investment z,"fr%*,N
短期投资-股票投资 Investments - Short term - stocks .D~ZE94@
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds W.fsW<{4j
短期投资-其他投资 Investments - Short term - others 8hK\Ya:mP
短期投资跌价准备 Provision for short-term investment BO3#*J5S\
长期股权投资-股票投资 Long term equity investment - stocks 2,nVo^13}
长期股权投资-其他股权投资 Long term equity investment - others l20fA-T
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长期债券投资-债券投资 Long term securities investemnt - bonds d'4^c,d
长期债券投资-其他债权投资 Long term securities investment - others HFr#Ql>g
长期投资减值准备 Provision for long-term investment O$2= Z
应收票据 Notes receivable @.PVUP
应收股利 Dividends receivable /Lf+*u>"
应收利息 Interest receivable m3cO{
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应收帐款 Trade debtors #fy#G}c
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U
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预付帐款 Prepayment ? ^EB"{
应收补贴款 Allowance receivable /qYo*S_cG
其他应收款 Other debtors Hkcr+BQ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4!%TY4bJ
其他流动资产 Other current assets Q9UBxpDV:
物资采购 Purchase 5L'b
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原材料 Raw materials ]Tb ?k+a
包装物 Packing materials b?p_mQKtZ
低值易耗品 Low value consumbles w}OJ2^
材料成本差异 Material cost difference 80p? qe
自制半成品 Self-manufactured goods LV^V`m0#
库存商品 Finished goods UJqDZIv
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商品进销差价 Difference between purchase & sales of commodities 1qR[&=/
委托加工物资 Consigned processiong material !zd]6YL$
委托代销商品 Consignment-out j"8 f,er
受托代销商品 Consignment-in {Q&@vbw'
分期收款发出商品 Goods on instalment sales L=7U#Q/DE
存货跌价准备 Provision for obsolete stocks y?t2@f]!XK
待摊费用 Prepaid expenses (#dwIBBFt
待处理流动资产损益 Unsettled G/L on current assets [_jd
待处理固定资产损益 Unsettled G/L on fixed assets ;oKN 8vI#7
委托贷款-本金 Consignment loan - principle ?f\;z<e|
委托贷款-利息 Consignment loan - interest t3~ZGOn
委托贷款-减值准备 Consignment loan - provision O[N}@%HMW
固定资产-房屋建筑物 Fixed assets - Buildings 44uM:;
固定资产-机器设备 Fixed assets - Plant and machinery U
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0X`sQNx
固定资产-运输设备 Fixed assets - Automobiles xHA6
累计折旧 Accumulated depreciation IEx`W;V]K
固定资产减值准备 Impairment of fixed assets [>B`"nyNQ
工程物资-专用材料 Project material - specific materials iK#5nY].
工程物资-专用设备 Project material - specific equipment q,ry3Nr4n
工程物资-预付大型设备款 Project material - prepaid for equipment 36NENzK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pwiXA{
在建工程 Construction in progress peA}/Jc
在建工程减值准备 Impairment of construction in progress lw.4O^
固定资产清理 Disposal of fixed assets }`O_
无形资产-专利权 Intangible assets - patent nX@lR~g%F
无形资产-非专利技术 Intangible assets - industrial property and know-how KxEy
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无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights N W/RQ(
无形资产-商誉 Intangible assets - goodwill h)W?8XdM
无形资产减值准备 Impairment of intangible assets $_j\b4]%
长期待摊费用 Deferred assets ,[64$=R8
未确认融资费用 Unrecognized finance fees :'L^zGf
其他长期资产 Other long term assets n/
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递延税款借项 Deferred assets debits Fq]ht*
应付票据 Notes payable 'nK(cKDIG
应付帐款 Trade creditors X=:|v<E
预收帐款 Adanvances from customers JGJXV3AT
代销商品款 Consignment-in payables nLA8Hy"8z
其他应交款 Other payable to government rmX'Ym9#
其他应付款 Other creditors Mr5E\~K>s
应付股利 Proposed dividends 4CzT<cp
待转资产价值 Donated assets {,Y?+F
预计负债 Accrued liabilities 5hVp2w-
应付短期债券 Short-term debentures payable QY]^^f
其他流动负债 Other current liabilities j k%MP6
预提费用 Accrued expenses c$cb2V7,
应付工资 Payroll payable 0i76(2
应付福利费 Welfare payable [d(@lbV
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短期借款-抵押借款 Bank loans - Short term - pledged Q7 dXTS4H
短期借款-信用借款 Bank loans - Short term - credit kRCuc}:SB
短期借款-担保借款 Bank loans - Short term - guaranteed mkA1Sh{hX>
一年内到期长期借款 Long term loans due within one year $6W o$c%
一年内到期长期应付款 Long term payable due within one year j%2l%Mx(
长期借款 Bank loans - Long term `/zx2Tkk
应付债券-债券面值 Bond payable - Par value }U)g<Kzh
应付债券-债券溢价 Bond payable - Excess TRQ@=.
应付债券-债券折价 Bond payable - Discount 9?VyF'r=
应付债券-应计利息 Bond payable - Accrued interest ~Rs_ep'+Q2
长期应付款 Long term payable -h5yg`+1N\
专项应付款 Specific payable E%R^
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其他长期负债 Other long term liabilities N;<.::x
应交税金-所得税 Tax payable - income tax K$S:V=y%r7
应交税金-增值税 Tax payable - VAT s0}OsHAj
应交税金-营业税 Tax payable - business tax C%s+o0b
应交税金-消费税 Tax payable - consumable tax x%acWeV5
应交税金-其他 Tax payable - others ;#3l&HRKH1
递延税款贷项 Deferred taxation credit iKy_DV;J
股本 Share capital kC=e>v
已归还投资 Investment returned 8PWx>}X
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利润分配-其他转入 Profit appropriation - other transfer in 6g/ <FM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +-~:E_G
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <