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 。 J0t_wMJa
Iq
{/-,v
现金 Cash in hand I;{Ua*
银行存款 Cash in bank + =U9<8
其他货币资金-外埠存款Other monetary assets - cash in other cities d]?fL&jr
其他货币资金-银行本票 Other monetary assets - cashier‘s check dL1{i,M
其他货币资金-银行汇票 Other monetary assets - bank draft $/E{3aT@F2
其他货币资金-信用卡 Other monetary assets - credit cards W$z^U)|t
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }
JUc!cH8z
其他货币资金-存出投资款 Other monetary assets - cash for investment !xU\s'I+#
短期投资-股票投资 Investments - Short term - stocks Yic4|N?u
短期投资-债券投资 Investments - Short term - bonds ' 1dhdm8
短期投资-基金投资 Investments - Short term - funds J!QIMA4{
短期投资-其他投资 Investments - Short term - others ++|e
z{
短期投资跌价准备 Provision for short-term investment I5Rd~-="G
长期股权投资-股票投资 Long term equity investment - stocks )L"J?wTe
长期股权投资-其他股权投资 Long term equity investment - others BGstf4v>A<
长期债券投资-债券投资 Long term securities investemnt - bonds #A<
|qd
长期债券投资-其他债权投资 Long term securities investment - others @,]$FBT"5
长期投资减值准备 Provision for long-term investment YTfi g{a
应收票据 Notes receivable [| C
应收股利 Dividends receivable Kj-zEl
应收利息 Interest receivable T I yHM1+
应收帐款 Trade debtors @G|z_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LO%OH
u}]
预付帐款 Prepayment T9>,Mx%D[
应收补贴款 Allowance receivable ^>y|{;`
其他应收款 Other debtors 0/~{,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L*{E-m/
其他流动资产 Other current assets 8b25D|8l
物资采购 Purchase uPb. uG
原材料 Raw materials x*:"G'zT
包装物 Packing materials J[\8:qE
低值易耗品 Low value consumbles iW[%|ddk
材料成本差异 Material cost difference
1<0Z@D~F
自制半成品 Self-manufactured goods ^jk-GRD*
库存商品 Finished goods #Xi9O.
商品进销差价 Difference between purchase & sales of commodities 6""i<oR
委托加工物资 Consigned processiong material - G=doP0
委托代销商品 Consignment-out uJ3*AO
受托代销商品 Consignment-in qt.=
分期收款发出商品 Goods on instalment sales z
E\~Oa;
存货跌价准备 Provision for obsolete stocks T
>5N$i
待摊费用 Prepaid expenses hz-^9U
待处理流动资产损益 Unsettled G/L on current assets @M(+YCi:e@
待处理固定资产损益 Unsettled G/L on fixed assets MX|@x~9W
委托贷款-本金 Consignment loan - principle X9YbTN
委托贷款-利息 Consignment loan - interest ?oU5H
委托贷款-减值准备 Consignment loan - provision r
<2&_$|
固定资产-房屋建筑物 Fixed assets - Buildings 3AcDW6x|
固定资产-机器设备 Fixed assets - Plant and machinery sQO>1bh
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures W: 3fLXk+
固定资产-运输设备 Fixed assets - Automobiles 4CxU
eq
累计折旧 Accumulated depreciation #\6k_toZ
固定资产减值准备 Impairment of fixed assets
3
nx*M=
工程物资-专用材料 Project material - specific materials yDi'@Z9R?
工程物资-专用设备 Project material - specific equipment r<$"T
工程物资-预付大型设备款 Project material - prepaid for equipment bKr73S9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production p'=XW#2 >
在建工程 Construction in progress V"A*B
在建工程减值准备 Impairment of construction in progress =^w:G =ymS
固定资产清理 Disposal of fixed assets *zv*T"&ZP
无形资产-专利权 Intangible assets - patent /)V8X#,
无形资产-非专利技术 Intangible assets - industrial property and know-how #D%l;Ae
无形资产-商标权 Intangible assets - trademark rights Shu=oweJ
无形资产-土地使用权 Intangible assets - land use rights F441K,I
无形资产-商誉 Intangible assets - goodwill !Ic~_7"
无形资产减值准备 Impairment of intangible assets I:] Pd
长期待摊费用 Deferred assets Qt=OiKZ
未确认融资费用 Unrecognized finance fees "X-"uIc
其他长期资产 Other long term assets KWn.
递延税款借项 Deferred assets debits B1J2m^
应付票据 Notes payable gzp]hh@4
应付帐款 Trade creditors -D
wO*f
预收帐款 Adanvances from customers xsx0ZovhY
代销商品款 Consignment-in payables W"5VqN6v
其他应交款 Other payable to government bO
}9/Ay
其他应付款 Other creditors dMa6hI{k
应付股利 Proposed dividends AN+S6t
待转资产价值 Donated assets xepp."O
预计负债 Accrued liabilities -K0!wrKC
应付短期债券 Short-term debentures payable BBj>ML\X
其他流动负债 Other current liabilities kp,$ NfD
预提费用 Accrued expenses i5czm?x
应付工资 Payroll payable v.>95|8
应付福利费 Welfare payable (6i.>%|_
短期借款-抵押借款 Bank loans - Short term - pledged `q7X(x
短期借款-信用借款 Bank loans - Short term - credit y~py+:_
短期借款-担保借款 Bank loans - Short term - guaranteed ^x}k1F3
一年内到期长期借款 Long term loans due within one year k}e~xbh-y
一年内到期长期应付款 Long term payable due within one year =m?x5G^
长期借款 Bank loans - Long term et@<MU@`
应付债券-债券面值 Bond payable - Par value 3d(:Y6D)
应付债券-债券溢价 Bond payable - Excess {\n?IGP?wd
应付债券-债券折价 Bond payable - Discount le~p2l#e
应付债券-应计利息 Bond payable - Accrued interest /Hyi
/D{ W
长期应付款 Long term payable +w(B9rH
专项应付款 Specific payable p u[S
其他长期负债 Other long term liabilities ] U.*KkQ
应交税金-所得税 Tax payable - income tax n fMU4(:
应交税金-增值税 Tax payable - VAT yzyK$WN\[3
应交税金-营业税 Tax payable - business tax i0&W}Bb'
应交税金-消费税 Tax payable - consumable tax WdT iao,r
应交税金-其他 Tax payable - others N"zm
递延税款贷项 Deferred taxation credit D8)6yPwE
股本 Share capital A_I\6&b4
已归还投资 Investment returned n?8xRaEf
利润分配-其他转入 Profit appropriation - other transfer in vFi+ExBU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e^or qw/I
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N$P\$
利润分配-提取储备基金 Profit appropriation - reserve fund vm8ER,IW)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0!q@b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IkgRZ{Y
利润分配-利润归还投资 Profit appropriation - return investment by profit }k_'a^;C1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o|y1 m7X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f_| =EQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6~a4-5;>z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =8Gpov1!V~
期初未分配利润 Retained earnings, beginning of the year (vwKC
D&
资本公积-股本溢价 Capital surplus - share premium N$<R6DU]K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1( rN
资本公积-接受现金捐赠 Capital surplus - cash donation o}y(T07n
资本公积-股权投资准备 Capital surplus - investment reserve GyQvodqD
资本公积-拨款转入 Capital surplus - subsidiary .hK:-q,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B$_-1^L
e
资本公积-其他 Capital surplus - others Er<!8;{?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,7SqRY,+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `':G92}#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qzii[Mf
盈余公积-储备基金 Surplus reserve - reserve fund y`8jz,&.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund KDLrt
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *)s^+F 0
主营业务收入 Sales 3%
O[W
主营业务成本 Cost of sales )Qh*@=$-
主营业务税金及附加 Sales tax =s,}@iqNO4
营业费用 Operating expenses %(:{TR
管理费用 General and administrative expenses R#HX}[Hb
财务费用 Financial expenses ricL.[v9S
投资收益 Investment income !3 zN [@w,
其他业务收入 Other operating income &M6Zsmo
营业外收入 Non-operating income
!x
EGN@
补贴收入 Subsidy income %;b] k
其他业务支出 Other operating expenses 0t
6DD
营业外支出 Non-operating expenses ;1q|SmF
所得税 Income tax '8;'V%[+
}N"YlGY\Yn