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 。 W,:*`
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现金 Cash in hand .7"
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银行存款 Cash in bank z6\Y& {
其他货币资金-外埠存款Other monetary assets - cash in other cities C,.$g>)MZK
其他货币资金-银行本票 Other monetary assets - cashier‘s check k? X7h2
其他货币资金-银行汇票 Other monetary assets - bank draft L9(fa+$+#
其他货币资金-信用卡 Other monetary assets - credit cards to2dkU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .M!HVq47m
其他货币资金-存出投资款 Other monetary assets - cash for investment L]cZPfI6
短期投资-股票投资 Investments - Short term - stocks !h4L_D0
短期投资-债券投资 Investments - Short term - bonds !>+YEZ"
短期投资-基金投资 Investments - Short term - funds ~]3y667
短期投资-其他投资 Investments - Short term - others ULj'DzlfH
短期投资跌价准备 Provision for short-term investment <rNCb;
长期股权投资-股票投资 Long term equity investment - stocks ?J
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长期股权投资-其他股权投资 Long term equity investment - others Q
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长期债券投资-债券投资 Long term securities investemnt - bonds h5>JBLawQP
长期债券投资-其他债权投资 Long term securities investment - others pPUKx=d
长期投资减值准备 Provision for long-term investment gq!|0
应收票据 Notes receivable /aP4'U8ov
应收股利 Dividends receivable I8rtta
应收利息 Interest receivable a2/!~X9F
应收帐款 Trade debtors ND77(I$3s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1jO}{U
预付帐款 Prepayment Cwl#(;@
应收补贴款 Allowance receivable q3n(Z
其他应收款 Other debtors "CX&2Xfe
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LNPw
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其他流动资产 Other current assets \hoYQK j
物资采购 Purchase %i:S
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原材料 Raw materials 0x*L"HD
包装物 Packing materials %3!DRz
低值易耗品 Low value consumbles sE{A~{a`
材料成本差异 Material cost difference bd_&=VLTC
自制半成品 Self-manufactured goods
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库存商品 Finished goods .IXkdy
商品进销差价 Difference between purchase & sales of commodities Ey4%N`H-^
委托加工物资 Consigned processiong material v47Y7s:uQ
委托代销商品 Consignment-out )OpB\k
受托代销商品 Consignment-in [9Q}e;T
分期收款发出商品 Goods on instalment sales p'tB4V qT
存货跌价准备 Provision for obsolete stocks O0
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待摊费用 Prepaid expenses &;I=*B~kE$
待处理流动资产损益 Unsettled G/L on current assets *z&m=G\
待处理固定资产损益 Unsettled G/L on fixed assets }}y~\TB~}
委托贷款-本金 Consignment loan - principle F l@%?
委托贷款-利息 Consignment loan - interest <?znk8|
委托贷款-减值准备 Consignment loan - provision '7Q5"M'
固定资产-房屋建筑物 Fixed assets - Buildings R-5EztmLae
固定资产-机器设备 Fixed assets - Plant and machinery os9X)G
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lC)
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固定资产-运输设备 Fixed assets - Automobiles /i.3v45t"
累计折旧 Accumulated depreciation '[V}]Z>-
固定资产减值准备 Impairment of fixed assets G;Jqby8d
工程物资-专用材料 Project material - specific materials OFH!z
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工程物资-专用设备 Project material - specific equipment K)"lq5nM
工程物资-预付大型设备款 Project material - prepaid for equipment C{^U^>bU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4'9yMXR
在建工程 Construction in progress w eu3c`-a
在建工程减值准备 Impairment of construction in progress h' #C$i
固定资产清理 Disposal of fixed assets U(*k:Fw
无形资产-专利权 Intangible assets - patent [Tmpj9!q
无形资产-非专利技术 Intangible assets - industrial property and know-how `IN/1=]5
无形资产-商标权 Intangible assets - trademark rights ) bRj'*
无形资产-土地使用权 Intangible assets - land use rights D_VAtz
无形资产-商誉 Intangible assets - goodwill w% Vw*i6o
无形资产减值准备 Impairment of intangible assets (nL''#Ka
长期待摊费用 Deferred assets walQo^<
未确认融资费用 Unrecognized finance fees JWzN 'a R
其他长期资产 Other long term assets cVk&Yp;[*
递延税款借项 Deferred assets debits P4
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应付票据 Notes payable u6
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应付帐款 Trade creditors :56f
预收帐款 Adanvances from customers vOMmsU F
代销商品款 Consignment-in payables $=) i{kGS@
其他应交款 Other payable to government oVDqX=G
其他应付款 Other creditors A 9\]y%!
应付股利 Proposed dividends 1T96W :
待转资产价值 Donated assets n^kszIu~
预计负债 Accrued liabilities X=_`$
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应付短期债券 Short-term debentures payable [(Jj@HlP6T
其他流动负债 Other current liabilities E6
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预提费用 Accrued expenses `*Ar6
应付工资 Payroll payable PH$fDbC8
应付福利费 Welfare payable [3&Y* W
短期借款-抵押借款 Bank loans - Short term - pledged mV\QZfoF
短期借款-信用借款 Bank loans - Short term - credit ur*@TIvD
短期借款-担保借款 Bank loans - Short term - guaranteed L&*/s&>b
一年内到期长期借款 Long term loans due within one year X%1j-;Wr@
一年内到期长期应付款 Long term payable due within one year <S/`-/=2
长期借款 Bank loans - Long term I" AgRa
应付债券-债券面值 Bond payable - Par value kWkAfzf4a
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount /1s|FI$-L
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable pz L !42
专项应付款 Specific payable gt~hUwL
其他长期负债 Other long term liabilities 39j "z8n
应交税金-所得税 Tax payable - income tax (+_i^SqK
应交税金-增值税 Tax payable - VAT +aa( YGL
应交税金-营业税 Tax payable - business tax gA`x-`
应交税金-消费税 Tax payable - consumable tax io8c[#"uU
应交税金-其他 Tax payable - others Y bX3_N&
递延税款贷项 Deferred taxation credit MJxTzQE
股本 Share capital ]gxt+'iAFS
已归还投资 Investment returned aDXdr\C6
利润分配-其他转入 Profit appropriation - other transfer in w"p,6Ew
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }\p>h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y%1J[W
利润分配-提取储备基金 Profit appropriation - reserve fund X}!r4<;(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ai99:J2k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HkH
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利润分配-利润归还投资 Profit appropriation - return investment by profit ^g[,}t:/d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i Eh
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =v(MdjwFl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]yzqBbV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SHM
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期初未分配利润 Retained earnings, beginning of the year 5)%bnLxn
资本公积-股本溢价 Capital surplus - share premium ,<,ige
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N;)Y+amg^
资本公积-接受现金捐赠 Capital surplus - cash donation [8T
资本公积-股权投资准备 Capital surplus - investment reserve W`$D*X0*o
资本公积-拨款转入 Capital surplus - subsidiary -85]x)JE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >O7ITy
资本公积-其他 Capital surplus - others }=d]ke9_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *""JE'wG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %&D,|Yl6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve co
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盈余公积-储备基金 Surplus reserve - reserve fund pWU3?U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [P'crV,m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vSu|!Xb]
主营业务收入 Sales m5m'ByX(*
主营业务成本 Cost of sales uydy[n\
主营业务税金及附加 Sales tax MT`gCvoF4P
营业费用 Operating expenses T2;%@Ghc
管理费用 General and administrative expenses J2c.J/o
财务费用 Financial expenses 2<