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 。 yCxYFi
W %*#rcdq
现金 Cash in hand }a;xs};X;
银行存款 Cash in bank @f-:C+(Nsg
其他货币资金-外埠存款Other monetary assets - cash in other cities #*g=F4>t
其他货币资金-银行本票 Other monetary assets - cashier‘s check gkr9+
其他货币资金-银行汇票 Other monetary assets - bank draft +p%3pnj:K
其他货币资金-信用卡 Other monetary assets - credit cards ep6+YK:cn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Da-Lf2qT9
其他货币资金-存出投资款 Other monetary assets - cash for investment P)vD?)Q
短期投资-股票投资 Investments - Short term - stocks c{=;lT
短期投资-债券投资 Investments - Short term - bonds ">[#Ops-;$
短期投资-基金投资 Investments - Short term - funds +[G9PP6
短期投资-其他投资 Investments - Short term - others 7${<u 0((!
短期投资跌价准备 Provision for short-term investment `G$>T#Dq
长期股权投资-股票投资 Long term equity investment - stocks h ;*x1BVE
长期股权投资-其他股权投资 Long term equity investment - others Uj5-x%~
长期债券投资-债券投资 Long term securities investemnt - bonds \OW:-
长期债券投资-其他债权投资 Long term securities investment - others =+iY<~8
长期投资减值准备 Provision for long-term investment t'eaR-
应收票据 Notes receivable 0=>$J
WF
应收股利 Dividends receivable /S]$Hu|
应收利息 Interest receivable LhL |ETrJ
应收帐款 Trade debtors Kn^+kHh:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors bB$f=W!m%
预付帐款 Prepayment j!4{+&Laq
应收补贴款 Allowance receivable |.)LZP,
其他应收款 Other debtors xX&B&"]5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors YdhV
a!Y
其他流动资产 Other current assets .`IhxE~mN
物资采购 Purchase f./K/
原材料 Raw materials &qbEF3p^@
包装物 Packing materials `0Udg,KOs
低值易耗品 Low value consumbles V#Wy`
ce
材料成本差异 Material cost difference |u>V>
PN
自制半成品 Self-manufactured goods &GLDoLk6[
库存商品 Finished goods ek&~A0k_o
商品进销差价 Difference between purchase & sales of commodities Y#os6|MV#
委托加工物资 Consigned processiong material 'x%gJi#
委托代销商品 Consignment-out YYT;a$GTo
受托代销商品 Consignment-in E
ASnh
分期收款发出商品 Goods on instalment sales =f~<*wQ
存货跌价准备 Provision for obsolete stocks .?u<|4jE6
待摊费用 Prepaid expenses ~9]vd|
待处理流动资产损益 Unsettled G/L on current assets LGhK)]:
待处理固定资产损益 Unsettled G/L on fixed assets DXf
委托贷款-本金 Consignment loan - principle wa@Rlzij>
委托贷款-利息 Consignment loan - interest &@6xu{o
委托贷款-减值准备 Consignment loan - provision HR-'8?)R.A
固定资产-房屋建筑物 Fixed assets - Buildings hNXZL>6
固定资产-机器设备 Fixed assets - Plant and machinery RsDSsux
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FGn"j@m0
固定资产-运输设备 Fixed assets - Automobiles Gsh9D
累计折旧 Accumulated depreciation tl_3 %$s
固定资产减值准备 Impairment of fixed assets BvP\c_
工程物资-专用材料 Project material - specific materials 0)|Z7c&
工程物资-专用设备 Project material - specific equipment 6_%Cd`4Z
工程物资-预付大型设备款 Project material - prepaid for equipment Fn5BWV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >*EZZ\eU!
在建工程 Construction in progress DQ8/]Z{H
在建工程减值准备 Impairment of construction in progress li[[AAWVm
固定资产清理 Disposal of fixed assets &h/r]KrZ
无形资产-专利权 Intangible assets - patent [3X\"x5@V
无形资产-非专利技术 Intangible assets - industrial property and know-how 0PkX- .
无形资产-商标权 Intangible assets - trademark rights &MH8~LSb
无形资产-土地使用权 Intangible assets - land use rights +JI,6)Ry
无形资产-商誉 Intangible assets - goodwill @K <Onh`
无形资产减值准备 Impairment of intangible assets {H/%2
长期待摊费用 Deferred assets 7I
~O|Mw
未确认融资费用 Unrecognized finance fees 2{j$1EdI@-
其他长期资产 Other long term assets WD%(RC"Q
递延税款借项 Deferred assets debits GFT@Pqq
应付票据 Notes payable a6 gw6jQ
应付帐款 Trade creditors $TK*w8@:
预收帐款 Adanvances from customers N'y<<tTA
代销商品款 Consignment-in payables FF#Aq
其他应交款 Other payable to government 6c!F%xU}
其他应付款 Other creditors 6 ZRc|ZQ
应付股利 Proposed dividends .'=S1|_(
待转资产价值 Donated assets d*tWFr|J-
预计负债 Accrued liabilities /rpr_Xw}
应付短期债券 Short-term debentures payable :WRD<D_4
其他流动负债 Other current liabilities +Kgl/Wg%
预提费用 Accrued expenses Y%/RGYKh
应付工资 Payroll payable WdOxwsq"
应付福利费 Welfare payable i1x4$}
短期借款-抵押借款 Bank loans - Short term - pledged ,LwinjHA*
短期借款-信用借款 Bank loans - Short term - credit #U- y<[
3
短期借款-担保借款 Bank loans - Short term - guaranteed 80Y%C-Y:
一年内到期长期借款 Long term loans due within one year N&G'i.w/
一年内到期长期应付款 Long term payable due within one year v/
Ge+o0K
长期借款 Bank loans - Long term yhgGvyD
应付债券-债券面值 Bond payable - Par value "81'{\(I_
应付债券-债券溢价 Bond payable - Excess #)}BY"C%
应付债券-债券折价 Bond payable - Discount 8Ze>
hEG
应付债券-应计利息 Bond payable - Accrued interest {*;8`+R&
长期应付款 Long term payable G$a
@}9V
专项应付款 Specific payable 1)c{;x&W
其他长期负债 Other long term liabilities T"P}` mT
应交税金-所得税 Tax payable - income tax B=*0
应交税金-增值税 Tax payable - VAT vk|f"I
应交税金-营业税 Tax payable - business tax 6{;6~?U
应交税金-消费税 Tax payable - consumable tax jUE:QOfRib
应交税金-其他 Tax payable - others cS Lj\'`b
递延税款贷项 Deferred taxation credit z$1
|D{
股本 Share capital K^o$uUBe
已归还投资 Investment returned "<|KR{/+
利润分配-其他转入 Profit appropriation - other transfer in `.;U)}Tn
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;uAh)|;S#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @MibKj>o
利润分配-提取储备基金 Profit appropriation - reserve fund GI{EP&