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 。 g ss 3e&
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现金 Cash in hand i$[wkQ>$
银行存款 Cash in bank #jc+2F,+{
其他货币资金-外埠存款Other monetary assets - cash in other cities q$<M2
其他货币资金-银行本票 Other monetary assets - cashier‘s check hI^H
qv
其他货币资金-银行汇票 Other monetary assets - bank draft "IjCuR;#
其他货币资金-信用卡 Other monetary assets - credit cards ;aY.CgX
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6ojEEM
其他货币资金-存出投资款 Other monetary assets - cash for investment _gGI&0(VM
短期投资-股票投资 Investments - Short term - stocks +bGj(T%+'
短期投资-债券投资 Investments - Short term - bonds 8BHtN
短期投资-基金投资 Investments - Short term - funds Q7~9~
短期投资-其他投资 Investments - Short term - others S~ff<A>f
短期投资跌价准备 Provision for short-term investment c6;326aDq
长期股权投资-股票投资 Long term equity investment - stocks %/K'VE6pb
长期股权投资-其他股权投资 Long term equity investment - others lU}y%J@
长期债券投资-债券投资 Long term securities investemnt - bonds T[z}^"
长期债券投资-其他债权投资 Long term securities investment - others S m%\,/3
长期投资减值准备 Provision for long-term investment $wQkTx
应收票据 Notes receivable }:b6WN;c
应收股利 Dividends receivable `ZC{<eVJ}=
应收利息 Interest receivable 4GiHp7Y&A
应收帐款 Trade debtors D^[}:O{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _0v+g1x
预付帐款 Prepayment ZSBa+3;z
应收补贴款 Allowance receivable \L-K}U>J
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N y\c>$z
其他流动资产 Other current assets ':mw(`
物资采购 Purchase |SO?UIWp
原材料 Raw materials N`G*
h^YQ
包装物 Packing materials +5zLQ>]z
低值易耗品 Low value consumbles ;x|E}XD
材料成本差异 Material cost difference M<A jtDF%
自制半成品 Self-manufactured goods j/oM^IY
库存商品 Finished goods 8Moe8X#3
商品进销差价 Difference between purchase & sales of commodities aZk/\&=6
委托加工物资 Consigned processiong material <;O-N=
委托代销商品 Consignment-out ~ _!lx
受托代销商品 Consignment-in )*b
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分期收款发出商品 Goods on instalment sales )r9lT*z
存货跌价准备 Provision for obsolete stocks M;96Wm
待摊费用 Prepaid expenses !vaS fL*]
待处理流动资产损益 Unsettled G/L on current assets (.CEEWj%{
待处理固定资产损益 Unsettled G/L on fixed assets O!,WH?r
委托贷款-本金 Consignment loan - principle 61XLL/=P
委托贷款-利息 Consignment loan - interest c7E|GZ2Hc
委托贷款-减值准备 Consignment loan - provision GH6 HdZ
固定资产-房屋建筑物 Fixed assets - Buildings f>*D@TrU
固定资产-机器设备 Fixed assets - Plant and machinery k^JV37;bl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +
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固定资产-运输设备 Fixed assets - Automobiles i42M.M6D $
累计折旧 Accumulated depreciation J'Z!`R|
固定资产减值准备 Impairment of fixed assets e%Sw
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工程物资-专用材料 Project material - specific materials L,(H(GeX
工程物资-专用设备 Project material - specific equipment #|ppW fZQ
工程物资-预付大型设备款 Project material - prepaid for equipment d(=*@epjR
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k3pY3TA@w+
在建工程 Construction in progress '=M4(h
在建工程减值准备 Impairment of construction in progress S
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固定资产清理 Disposal of fixed assets bv NXA*0
无形资产-专利权 Intangible assets - patent WN5`zD$
无形资产-非专利技术 Intangible assets - industrial property and know-how ![>j`i
无形资产-商标权 Intangible assets - trademark rights h^H~q<R[T
无形资产-土地使用权 Intangible assets - land use rights Ojh\H
无形资产-商誉 Intangible assets - goodwill feSj3,<!
无形资产减值准备 Impairment of intangible assets E1=WH-iA0
长期待摊费用 Deferred assets kF1Tg KSd
未确认融资费用 Unrecognized finance fees }o'WR'LX
其他长期资产 Other long term assets 65 P*Gu?
递延税款借项 Deferred assets debits ||}k99y +
应付票据 Notes payable )jS9p~FS
应付帐款 Trade creditors LU=<?"N6
预收帐款 Adanvances from customers (i 3=XfZ!C
代销商品款 Consignment-in payables _gLj(<^9
其他应交款 Other payable to government LU7ia[T
其他应付款 Other creditors cC NyW2'
应付股利 Proposed dividends ]]EOCGZ"
待转资产价值 Donated assets hxXl0e
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预计负债 Accrued liabilities /"f4aF[
应付短期债券 Short-term debentures payable <{z*6FM!'
其他流动负债 Other current liabilities "-WEUz
预提费用 Accrued expenses pPa
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应付工资 Payroll payable #Yqj27&
应付福利费 Welfare payable K[.*8
短期借款-抵押借款 Bank loans - Short term - pledged cLZaQsS%
短期借款-信用借款 Bank loans - Short term - credit e[>c>F^
短期借款-担保借款 Bank loans - Short term - guaranteed GY%2EM(
一年内到期长期借款 Long term loans due within one year ]"*sp
一年内到期长期应付款 Long term payable due within one year &ody[k?'
长期借款 Bank loans - Long term ^L,Uz:[J
应付债券-债券面值 Bond payable - Par value vi4lmkyh^
应付债券-债券溢价 Bond payable - Excess 77]6_
应付债券-债券折价 Bond payable - Discount <%SG
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应付债券-应计利息 Bond payable - Accrued interest 'X$J+s}6&
长期应付款 Long term payable 2fa1jl
专项应付款 Specific payable RqONVytx
其他长期负债 Other long term liabilities 2i4&*&A
应交税金-所得税 Tax payable - income tax S5,y!K]C~
应交税金-增值税 Tax payable - VAT wqZ*$M
应交税金-营业税 Tax payable - business tax e2}5<
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应交税金-消费税 Tax payable - consumable tax odm!}stus
应交税金-其他 Tax payable - others R9!GDKts%
递延税款贷项 Deferred taxation credit >l$qE
股本 Share capital G2,9$8qE
已归还投资 Investment returned kwM1f=!-
利润分配-其他转入 Profit appropriation - other transfer in KysJ3G.k\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FEF $4)ROv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4D4Y.g_x
利润分配-提取储备基金 Profit appropriation - reserve fund i'\7P-a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FUD
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,WA[HwY-
利润分配-利润归还投资 Profit appropriation - return investment by profit HgY> M`U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D2@J4;UW*W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z0v|%&IK