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 。 ]C|Zs=5
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现金 Cash in hand wB6ILTu1
银行存款 Cash in bank X {,OP/
其他货币资金-外埠存款Other monetary assets - cash in other cities W2L:
其他货币资金-银行本票 Other monetary assets - cashier‘s check R:z
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其他货币资金-银行汇票 Other monetary assets - bank draft n:zoN2lC
其他货币资金-信用卡 Other monetary assets - credit cards #J.v[bOWQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6Z~u2&
其他货币资金-存出投资款 Other monetary assets - cash for investment 8spoDb.S
短期投资-股票投资 Investments - Short term - stocks ;[%_sVIy
短期投资-债券投资 Investments - Short term - bonds v,Lv4)
短期投资-基金投资 Investments - Short term - funds WVc3C-h,
短期投资-其他投资 Investments - Short term - others }q1@[
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短期投资跌价准备 Provision for short-term investment w9
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长期股权投资-股票投资 Long term equity investment - stocks ,}15Cse
长期股权投资-其他股权投资 Long term equity investment - others 5y7rY!]Bf
长期债券投资-债券投资 Long term securities investemnt - bonds =[8EQdR
长期债券投资-其他债权投资 Long term securities investment - others jU2Dpxkt
长期投资减值准备 Provision for long-term investment P(I`^x
应收票据 Notes receivable _@CY_`a
应收股利 Dividends receivable Fy|tKMhnc
应收利息 Interest receivable )Lht}I ]:
应收帐款 Trade debtors Ov1$7 r@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :34#z.O
预付帐款 Prepayment 7a_pO1MBL
应收补贴款 Allowance receivable {UpHHH:X#
其他应收款 Other debtors P( >*gp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ugexkdgM
其他流动资产 Other current assets >$,A [|R
物资采购 Purchase =a>a
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原材料 Raw materials y=i_:d0M
包装物 Packing materials ~[|&)}q
低值易耗品 Low value consumbles ,L#Qy>MOb
材料成本差异 Material cost difference *Dr -{\9
自制半成品 Self-manufactured goods !g
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库存商品 Finished goods CW*Kdt
商品进销差价 Difference between purchase & sales of commodities CZB!vh0
委托加工物资 Consigned processiong material ;-p1z%
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委托代销商品 Consignment-out ' uvTOgP,
受托代销商品 Consignment-in L3:dANG
分期收款发出商品 Goods on instalment sales DSG tt/n
存货跌价准备 Provision for obsolete stocks &7* |rshZ
待摊费用 Prepaid expenses =}N&c4I[j
待处理流动资产损益 Unsettled G/L on current assets ;h[p "
待处理固定资产损益 Unsettled G/L on fixed assets } ).rD
委托贷款-本金 Consignment loan - principle F"2v5F@
委托贷款-利息 Consignment loan - interest &$yC+cf
委托贷款-减值准备 Consignment loan - provision Q!DH8'|4?L
固定资产-房屋建筑物 Fixed assets - Buildings Wyu$J
固定资产-机器设备 Fixed assets - Plant and machinery ylm*a74-X
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures pG?AwB~@n
固定资产-运输设备 Fixed assets - Automobiles b%`^KEvwfo
累计折旧 Accumulated depreciation X`km\\*
固定资产减值准备 Impairment of fixed assets Cz=HxU80J
工程物资-专用材料 Project material - specific materials _t<D~
工程物资-专用设备 Project material - specific equipment uq<kT [
工程物资-预付大型设备款 Project material - prepaid for equipment P" +!mSe^~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Il(p!l<Xz#
在建工程 Construction in progress r|$@Wsb?#
在建工程减值准备 Impairment of construction in progress pME17 af
固定资产清理 Disposal of fixed assets xWk:7 ,/
无形资产-专利权 Intangible assets - patent r[xj,eIb
无形资产-非专利技术 Intangible assets - industrial property and know-how %lVc7L2]
无形资产-商标权 Intangible assets - trademark rights ^LfN6{
无形资产-土地使用权 Intangible assets - land use rights 6*`KC)a
无形资产-商誉 Intangible assets - goodwill N@D]Q&;+(T
无形资产减值准备 Impairment of intangible assets 6"@+Jz
长期待摊费用 Deferred assets '6l4MR$j&m
未确认融资费用 Unrecognized finance fees $4K(AEt[
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits e~#;ux
应付票据 Notes payable [RtTi<F^
应付帐款 Trade creditors "YU<CO;4VV
预收帐款 Adanvances from customers yWI30hW
代销商品款 Consignment-in payables H#pl&/+
其他应交款 Other payable to government qYD$_a
其他应付款 Other creditors 4 .7YIM
应付股利 Proposed dividends Dqss/vwV
待转资产价值 Donated assets 0vN <0
预计负债 Accrued liabilities 7!%/vO0m
应付短期债券 Short-term debentures payable `Y
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其他流动负债 Other current liabilities Q]j[+
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预提费用 Accrued expenses +ZH-'l
应付工资 Payroll payable }j=UO*|
应付福利费 Welfare payable 12
y=Eh
短期借款-抵押借款 Bank loans - Short term - pledged ${(v
Er#}k
短期借款-信用借款 Bank loans - Short term - credit 2tz%A~}4
短期借款-担保借款 Bank loans - Short term - guaranteed V_b"^911r
一年内到期长期借款 Long term loans due within one year #_]/Mr1
一年内到期长期应付款 Long term payable due within one year Z(Styn/x
长期借款 Bank loans - Long term HgH\2QL3&
应付债券-债券面值 Bond payable - Par value 0#\K9
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应付债券-债券溢价 Bond payable - Excess ra87~kj<
应付债券-债券折价 Bond payable - Discount 1'.SHY|
应付债券-应计利息 Bond payable - Accrued interest 50,`=Z
长期应付款 Long term payable ze* =7
专项应付款 Specific payable <2b&AF{En
其他长期负债 Other long term liabilities "Zk# bQ2j
应交税金-所得税 Tax payable - income tax -Jqm0)2
应交税金-增值税 Tax payable - VAT c6v@6jzx0Y
应交税金-营业税 Tax payable - business tax ]=X6*
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应交税金-消费税 Tax payable - consumable tax ~Mk{2;x
应交税金-其他 Tax payable - others G]Rb{v,r
递延税款贷项 Deferred taxation credit Be~__pd
股本 Share capital :bBLP7eyV
已归还投资 Investment returned 6"3-8orj
利润分配-其他转入 Profit appropriation - other transfer in 'G] P09`*)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'gBns
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K1`Z}k_p.
利润分配-提取储备基金 Profit appropriation - reserve fund @zu IR0Gr)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L7kNQ/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @#HB6
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利润分配-利润归还投资 Profit appropriation - return investment by profit d|I_SI
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends YUGE>"{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y]3`U
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y.}"<{RQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &%@e6..Ex
期初未分配利润 Retained earnings, beginning of the year 8'K~+L=}
资本公积-股本溢价 Capital surplus - share premium { XI 0KiE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X`/GiYTu
资本公积-接受现金捐赠 Capital surplus - cash donation [z:.52@!
资本公积-股权投资准备 Capital surplus - investment reserve %@L[=\
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资本公积-拨款转入 Capital surplus - subsidiary o7gYj\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w!/\dqjv
资本公积-其他 Capital surplus - others 9Wu c1#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BE0Ov{'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @euH[<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GtuA94=!V&
盈余公积-储备基金 Surplus reserve - reserve fund CdEQiu
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (M0"I1g|w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >m$jJlAv8
主营业务收入 Sales D_SXxP[! g
主营业务成本 Cost of sales
ddTsR
主营业务税金及附加 Sales tax ?xa70Pb{;
营业费用 Operating expenses 34*73WxK
管理费用 General and administrative expenses ^_4e^D]P"
财务费用 Financial expenses LoUHStt
投资收益 Investment income h 8%(,$*
其他业务收入 Other operating income /b1+ ^|_
营业外收入 Non-operating income xNrPj8V<Y
补贴收入 Subsidy income T\ *#9a
其他业务支出 Other operating expenses @d&JtA
营业外支出 Non-operating expenses 1 5heLnei
所得税 Income tax Gye84C2E=
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