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 。 B*,?C]0{
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现金 Cash in hand Y {c5
银行存款 Cash in bank ut5yf$%
其他货币资金-外埠存款Other monetary assets - cash in other cities Y8ehmz|g]J
其他货币资金-银行本票 Other monetary assets - cashier‘s check 84M3c
其他货币资金-银行汇票 Other monetary assets - bank draft A}G|Yfn
其他货币资金-信用卡 Other monetary assets - credit cards M !{'ED
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6vp0*ww
其他货币资金-存出投资款 Other monetary assets - cash for investment NHiq^ojk
短期投资-股票投资 Investments - Short term - stocks onl>54M^
短期投资-债券投资 Investments - Short term - bonds qI2'u
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短期投资-基金投资 Investments - Short term - funds Fe$/t(
短期投资-其他投资 Investments - Short term - others >n!ni(
短期投资跌价准备 Provision for short-term investment J_ J+cRwq
长期股权投资-股票投资 Long term equity investment - stocks &U&%ka<*
长期股权投资-其他股权投资 Long term equity investment - others )}-$A-p#
长期债券投资-债券投资 Long term securities investemnt - bonds >.LKct*5K
长期债券投资-其他债权投资 Long term securities investment - others C5n?
0I9
长期投资减值准备 Provision for long-term investment '[Gm8K5
应收票据 Notes receivable /cY^]VLe
应收股利 Dividends receivable vv/J 5#^,\
应收利息 Interest receivable
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应收帐款 Trade debtors CV^c",b_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7GZq|M_:y
预付帐款 Prepayment uD)-V;}P@;
应收补贴款 Allowance receivable L2|aHI1'l
其他应收款 Other debtors !T'X
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 509Q0 [k
其他流动资产 Other current assets FA$zZs10\
物资采购 Purchase '6zd;l9Z
原材料 Raw materials r4
eUZ .8R
包装物 Packing materials C6@t
低值易耗品 Low value consumbles +?d} 7zh
材料成本差异 Material cost difference (@&I_>2Q
自制半成品 Self-manufactured goods SRz&Nb
库存商品 Finished goods dZ2`{@AYY
商品进销差价 Difference between purchase & sales of commodities ?~F. /
委托加工物资 Consigned processiong material 8/Rm!.8+~
委托代销商品 Consignment-out 7g6RiH}
受托代销商品 Consignment-in (5`T+pAsV
分期收款发出商品 Goods on instalment sales 'sU)|W(3U
存货跌价准备 Provision for obsolete stocks vJCf~'
待摊费用 Prepaid expenses {}\CL#~y
待处理流动资产损益 Unsettled G/L on current assets @ {}rG8
待处理固定资产损益 Unsettled G/L on fixed assets
vA-PR&
委托贷款-本金 Consignment loan - principle (pYY
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委托贷款-利息 Consignment loan - interest T1NH eH>
委托贷款-减值准备 Consignment loan - provision ;f%|3-q1[
固定资产-房屋建筑物 Fixed assets - Buildings agsISu(
固定资产-机器设备 Fixed assets - Plant and machinery 6Rz[?-mkLO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures r
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固定资产-运输设备 Fixed assets - Automobiles Y60"M4j
累计折旧 Accumulated depreciation aWaw&u
固定资产减值准备 Impairment of fixed assets Tbh '_F6
工程物资-专用材料 Project material - specific materials {ZqQ!!b
工程物资-专用设备 Project material - specific equipment M|%c(K#E,3
工程物资-预付大型设备款 Project material - prepaid for equipment @"8R3BN
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production I
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在建工程 Construction in progress SrZ50Se
在建工程减值准备 Impairment of construction in progress yQ[u3tI
固定资产清理 Disposal of fixed assets l3J$md|f
无形资产-专利权 Intangible assets - patent 25em[Q:
无形资产-非专利技术 Intangible assets - industrial property and know-how mJMq{6;
无形资产-商标权 Intangible assets - trademark rights E`xU m9F
无形资产-土地使用权 Intangible assets - land use rights dlD}Ub
无形资产-商誉 Intangible assets - goodwill -g~~] K%
无形资产减值准备 Impairment of intangible assets \4s;!
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长期待摊费用 Deferred assets u!1/B4!'O
未确认融资费用 Unrecognized finance fees X8CVY0<o
其他长期资产 Other long term assets )%mAZk-*;^
递延税款借项 Deferred assets debits u~'OcO
应付票据 Notes payable |I1+"Mp
应付帐款 Trade creditors #x~_`>mDN
预收帐款 Adanvances from customers A&N*F "q
代销商品款 Consignment-in payables rYGRz#:~+
其他应交款 Other payable to government _!:@
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其他应付款 Other creditors ;[Tyt[
应付股利 Proposed dividends ?,% TU&Yn
待转资产价值 Donated assets .,mPdVof
预计负债 Accrued liabilities \dV Too
应付短期债券 Short-term debentures payable "DjU:*'
其他流动负债 Other current liabilities yXF|Sqv
预提费用 Accrued expenses C EqZ:c
应付工资 Payroll payable iz`jDa Q|1
应付福利费 Welfare payable n\= (S9
短期借款-抵押借款 Bank loans - Short term - pledged z5EVG
短期借款-信用借款 Bank loans - Short term - credit xNgt[fLpS
短期借款-担保借款 Bank loans - Short term - guaranteed t _\MAK
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year *Nlu5(z
长期借款 Bank loans - Long term Jsn <,4DO8
应付债券-债券面值 Bond payable - Par value d@g2k> >
应付债券-债券溢价 Bond payable - Excess
cht
应付债券-债券折价 Bond payable - Discount <SQ(~xYi
应付债券-应计利息 Bond payable - Accrued interest a:u}d7T3e
长期应付款 Long term payable l0`'5>
专项应付款 Specific payable :`J>bHE
其他长期负债 Other long term liabilities G(\Ckf:
应交税金-所得税 Tax payable - income tax %fpsc_
应交税金-增值税 Tax payable - VAT 1nB@zBQu-
应交税金-营业税 Tax payable - business tax $l"MXxx5I
应交税金-消费税 Tax payable - consumable tax 2U%qCfh6|
应交税金-其他 Tax payable - others BKA]G)G7u!
递延税款贷项 Deferred taxation credit p&5S|![\
股本 Share capital B01^oYM}
已归还投资 Investment returned v3^t/[e~:
利润分配-其他转入 Profit appropriation - other transfer in ^s*\Qw{Ii
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -S$$/sR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4$Pr|gx
利润分配-提取储备基金 Profit appropriation - reserve fund Z| L2oce
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qLRE
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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 k7T
alR
利润分配-利润归还投资 Profit appropriation - return investment by profit ifrq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jvj=I82
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `M rBav
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~4 ^p}{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \7
Mq $d
期初未分配利润 Retained earnings, beginning of the year o? dR\cxj
资本公积-股本溢价 Capital surplus - share premium {8:o?LnMW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [&daG