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 。 `O^G5 0
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现金 Cash in hand z^nvMTC
银行存款 Cash in bank 3K@@D B6
其他货币资金-外埠存款Other monetary assets - cash in other cities `d 2,*KR
其他货币资金-银行本票 Other monetary assets - cashier‘s check
@>x pYV
其他货币资金-银行汇票 Other monetary assets - bank draft NDO\B,7
其他货币资金-信用卡 Other monetary assets - credit cards I =Wc&1g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZAuWx@}
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks qEUT90
短期投资-债券投资 Investments - Short term - bonds xw<OLWW
短期投资-基金投资 Investments - Short term - funds }%TSGC4{
短期投资-其他投资 Investments - Short term - others N:VX!w
短期投资跌价准备 Provision for short-term investment ^")F7`PF
长期股权投资-股票投资 Long term equity investment - stocks r$wZt
长期股权投资-其他股权投资 Long term equity investment - others JIO$=+p
长期债券投资-债券投资 Long term securities investemnt - bonds QO{y/{
长期债券投资-其他债权投资 Long term securities investment - others zVv04_:
长期投资减值准备 Provision for long-term investment 5~XN>>hp
应收票据 Notes receivable 'j%F]CK
应收股利 Dividends receivable Oq(VvS/
应收利息 Interest receivable O)R(==P26P
应收帐款 Trade debtors =\,
qP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 02AI%OOH
预付帐款 Prepayment 8iC:xcN3
应收补贴款 Allowance receivable aH_6s4+:
其他应收款 Other debtors ]>i~6!@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fR-C0"c
其他流动资产 Other current assets ,}D}oo*
物资采购 Purchase E{Pgf8
原材料 Raw materials !SHj$Jwa'
包装物 Packing materials 1;eX&
低值易耗品 Low value consumbles t@?u
材料成本差异 Material cost difference mV9A{h
自制半成品 Self-manufactured goods ps:f=6m2
库存商品 Finished goods Zs zs1{t
商品进销差价 Difference between purchase & sales of commodities k /EDc533d
委托加工物资 Consigned processiong material >n.z)ZJ
委托代销商品 Consignment-out qBk``!|s]
受托代销商品 Consignment-in X7*`
分期收款发出商品 Goods on instalment sales &B{8uge1
存货跌价准备 Provision for obsolete stocks ;SKh
待摊费用 Prepaid expenses L$v^afP?
待处理流动资产损益 Unsettled G/L on current assets MN=
sIP,zk
待处理固定资产损益 Unsettled G/L on fixed assets ET^ |z
委托贷款-本金 Consignment loan - principle 3mt%!}S
委托贷款-利息 Consignment loan - interest 8_\W/I!7b
委托贷款-减值准备 Consignment loan - provision 10sK]
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固定资产-房屋建筑物 Fixed assets - Buildings {#Q\z>
固定资产-机器设备 Fixed assets - Plant and machinery ^DAa%u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _.18z+
固定资产-运输设备 Fixed assets - Automobiles 0_<N
c/(P
累计折旧 Accumulated depreciation GtI6[ :1t
固定资产减值准备 Impairment of fixed assets &;q<M_<
工程物资-专用材料 Project material - specific materials Ln#a<Rx.E7
工程物资-专用设备 Project material - specific equipment GSVdb/+
工程物资-预付大型设备款 Project material - prepaid for equipment Yig0/"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y)J(K*x/$
在建工程 Construction in progress =F%RLpNU4
在建工程减值准备 Impairment of construction in progress ;\)=f6N
固定资产清理 Disposal of fixed assets t)1phg4H)
无形资产-专利权 Intangible assets - patent q@
#BPu"\l
无形资产-非专利技术 Intangible assets - industrial property and know-how J0<p4%Cf
无形资产-商标权 Intangible assets - trademark rights \x\.
无形资产-土地使用权 Intangible assets - land use rights /nB'kg[h\
无形资产-商誉 Intangible assets - goodwill o#i
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无形资产减值准备 Impairment of intangible assets R e:T9K'e
长期待摊费用 Deferred assets (RF>s.B<
未确认融资费用 Unrecognized finance fees d;suACW
其他长期资产 Other long term assets z)L}ECZh9
递延税款借项 Deferred assets debits r)l`
应付票据 Notes payable I
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应付帐款 Trade creditors \gKdDS
预收帐款 Adanvances from customers M?:\9DDd
代销商品款 Consignment-in payables =d20X
a
其他应交款 Other payable to government Uxl(9 6
其他应付款 Other creditors w{7ji}
应付股利 Proposed dividends ?g}kb
待转资产价值 Donated assets N7.
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预计负债 Accrued liabilities T[Q"}&bB
应付短期债券 Short-term debentures payable b&t[S[P.V
其他流动负债 Other current liabilities NtZ6$o<Y
预提费用 Accrued expenses #Q6w+"
应付工资 Payroll payable nmE5]Pcg
应付福利费 Welfare payable E3\ZJjG
短期借款-抵押借款 Bank loans - Short term - pledged 6Dzs? P
短期借款-信用借款 Bank loans - Short term - credit C!UEXj`l9
短期借款-担保借款 Bank loans - Short term - guaranteed QPg2Y<2
一年内到期长期借款 Long term loans due within one year el@XK}<dr
一年内到期长期应付款 Long term payable due within one year [yd6gH
长期借款 Bank loans - Long term &6"P7X
应付债券-债券面值 Bond payable - Par value co]Gmg6p
应付债券-债券溢价 Bond payable - Excess 1Ii| {vR
应付债券-债券折价 Bond payable - Discount Y1r,2 k
应付债券-应计利息 Bond payable - Accrued interest 4]BJ0+|mT
长期应付款 Long term payable 9/;{>RL=
专项应付款 Specific payable T Oy7?;|=
其他长期负债 Other long term liabilities zA{8C];~
应交税金-所得税 Tax payable - income tax d^aNR
Lv
应交税金-增值税 Tax payable - VAT EzP#Mnz^
应交税金-营业税 Tax payable - business tax k:0P+d
应交税金-消费税 Tax payable - consumable tax PNmF}"
应交税金-其他 Tax payable - others 6&],WGz
递延税款贷项 Deferred taxation credit 'O "kt T
股本 Share capital {E~l>Z88
已归还投资 Investment returned GVObz?Z]SB
利润分配-其他转入 Profit appropriation - other transfer in ZlM_m
>,o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %|?1B$s0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pN k8! k
利润分配-提取储备基金 Profit appropriation - reserve fund 8kbB
z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p":@>v?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N !IzB]
利润分配-利润归还投资 Profit appropriation - return investment by profit AF[>fMI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /+P5)q
TKL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :@e\'~7sH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;U
k!jQ
h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4<yK7x
期初未分配利润 Retained earnings, beginning of the year @W)/\AZ3
资本公积-股本溢价 Capital surplus - share premium (w2(qT&