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 。 h?->A#
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现金 Cash in hand es$<Vkbp
银行存款 Cash in bank 1n>AN.nI
其他货币资金-外埠存款Other monetary assets - cash in other cities og*ti!Z
其他货币资金-银行本票 Other monetary assets - cashier‘s check `@<)#9'A
其他货币资金-银行汇票 Other monetary assets - bank draft _znn `_N:v
其他货币资金-信用卡 Other monetary assets - credit cards axkNy}ct
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1w 9zl}
其他货币资金-存出投资款 Other monetary assets - cash for investment ;s$
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短期投资-股票投资 Investments - Short term - stocks mw\Pv|
短期投资-债券投资 Investments - Short term - bonds `4q
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短期投资-基金投资 Investments - Short term - funds PiNf;b^9
短期投资-其他投资 Investments - Short term - others `TDS4Y
短期投资跌价准备 Provision for short-term investment 4(8BWP~.y2
长期股权投资-股票投资 Long term equity investment - stocks |1+mHp
长期股权投资-其他股权投资 Long term equity investment - others r!p:73L8
长期债券投资-债券投资 Long term securities investemnt - bonds StLbX?d 6
长期债券投资-其他债权投资 Long term securities investment - others x^ Y sXzu
长期投资减值准备 Provision for long-term investment pE G!j ~
应收票据 Notes receivable *OY
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应收股利 Dividends receivable Nqbm,s
应收利息 Interest receivable |q\Rvt$d
应收帐款 Trade debtors % )}rQqQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors lygv#s-T
预付帐款 Prepayment :l {%H^;1
应收补贴款 Allowance receivable t"&qaG{
其他应收款 Other debtors 19\
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors t8 ~isuiK
其他流动资产 Other current assets %^;rYn3
物资采购 Purchase &?APY9\.
原材料 Raw materials $
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包装物 Packing materials mP./e8
低值易耗品 Low value consumbles 90a!_8o
材料成本差异 Material cost difference -9q3]nmT(
自制半成品 Self-manufactured goods F||oSJrI
库存商品 Finished goods f(c#1AJE53
商品进销差价 Difference between purchase & sales of commodities 42PA?^xPw
委托加工物资 Consigned processiong material }I~)o!N%7
委托代销商品 Consignment-out R& HkWe
受托代销商品 Consignment-in ,mE}#cyY
分期收款发出商品 Goods on instalment sales zi+NQOhR
存货跌价准备 Provision for obsolete stocks |u^~Z-.
待摊费用 Prepaid expenses \~>7n'd ]
待处理流动资产损益 Unsettled G/L on current assets GrM`\MIO
待处理固定资产损益 Unsettled G/L on fixed assets }Y3*X:i7
委托贷款-本金 Consignment loan - principle !<5Wi)*
委托贷款-利息 Consignment loan - interest %/%TR
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委托贷款-减值准备 Consignment loan - provision f;3kYh^4
固定资产-房屋建筑物 Fixed assets - Buildings ;fm>
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固定资产-机器设备 Fixed assets - Plant and machinery Q\*zF,ek
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6LzN#g
固定资产-运输设备 Fixed assets - Automobiles >q1rdq
累计折旧 Accumulated depreciation 8qv>C)~~`
固定资产减值准备 Impairment of fixed assets A 1aN<!ehB
工程物资-专用材料 Project material - specific materials sbq:8P#
工程物资-专用设备 Project material - specific equipment Oa'T$'
工程物资-预付大型设备款 Project material - prepaid for equipment v}u
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _qSVYVJ u
在建工程 Construction in progress T2ZN=
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在建工程减值准备 Impairment of construction in progress Xcc i)",!
固定资产清理 Disposal of fixed assets U%aDkC+M
无形资产-专利权 Intangible assets - patent j
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无形资产-非专利技术 Intangible assets - industrial property and know-how ujeN|W
无形资产-商标权 Intangible assets - trademark rights ?H21Ru>:*
无形资产-土地使用权 Intangible assets - land use rights u
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无形资产-商誉 Intangible assets - goodwill 7_ 5-gtD
无形资产减值准备 Impairment of intangible assets xHuw ?4
长期待摊费用 Deferred assets +-MieiKv
未确认融资费用 Unrecognized finance fees cIXqnb
其他长期资产 Other long term assets OC Wyp
递延税款借项 Deferred assets debits bMN]co
应付票据 Notes payable wl%I(Cw{]
应付帐款 Trade creditors x Z`h8
预收帐款 Adanvances from customers +}^^]J$Nh
代销商品款 Consignment-in payables ,TQ;DxB}=E
其他应交款 Other payable to government A=BT2j'l)
其他应付款 Other creditors n@//d.T
应付股利 Proposed dividends _5v]69C#
待转资产价值 Donated assets LOe l6Ui
预计负债 Accrued liabilities Y
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应付短期债券 Short-term debentures payable qXB5wDJg
其他流动负债 Other current liabilities
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预提费用 Accrued expenses /
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应付工资 Payroll payable X"Q\MLy
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged \_t[\&.a}
短期借款-信用借款 Bank loans - Short term - credit O`0\f8/.?
短期借款-担保借款 Bank loans - Short term - guaranteed CWS]821;
一年内到期长期借款 Long term loans due within one year p1
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一年内到期长期应付款 Long term payable due within one year ~p\r( B7G
长期借款 Bank loans - Long term n<DZb`/uHZ
应付债券-债券面值 Bond payable - Par value x{,W<oXg
应付债券-债券溢价 Bond payable - Excess UkM#uKr:
应付债券-债券折价 Bond payable - Discount fWl #CI\]
应付债券-应计利息 Bond payable - Accrued interest 88A,ll%
长期应付款 Long term payable \!Ap<
专项应付款 Specific payable 9]^NAlno
其他长期负债 Other long term liabilities D]+@pKb
应交税金-所得税 Tax payable - income tax 2 :&QBwr+;
应交税金-增值税 Tax payable - VAT zKNac[:
应交税金-营业税 Tax payable - business tax r/RX|M
应交税金-消费税 Tax payable - consumable tax C$`^(?iO/
应交税金-其他 Tax payable - others lO8GnkLE
递延税款贷项 Deferred taxation credit
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股本 Share capital #e&LyYx4
已归还投资 Investment returned 8l>YpS*S^
利润分配-其他转入 Profit appropriation - other transfer in Z#s-(wf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6'jgjWEe3&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #[sJKW
利润分配-提取储备基金 Profit appropriation - reserve fund $~'G<YYF4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D1Q]Z63,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !s[gv1
利润分配-利润归还投资 Profit appropriation - return investment by profit km6O3>p5r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends OZ2faf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !r9~K^EI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IgKrcpK#}?
期初未分配利润 Retained earnings, beginning of the year X9ec*x
资本公积-股本溢价 Capital surplus - share premium '2m"ocaf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %=i/MFGX
资本公积-接受现金捐赠 Capital surplus - cash donation |5\:
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资本公积-股权投资准备 Capital surplus - investment reserve zz-X5PFn
资本公积-拨款转入 Capital surplus - subsidiary j&