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 。 2LO8SJ#
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现金 Cash in hand S.4gfY
银行存款 Cash in bank +D3w2C
其他货币资金-外埠存款Other monetary assets - cash in other cities hDn?R}^l{
其他货币资金-银行本票 Other monetary assets - cashier‘s check kYW>o}J|
其他货币资金-银行汇票 Other monetary assets - bank draft ~AvB5
其他货币资金-信用卡 Other monetary assets - credit cards yi29+T7j4S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TJ_<21a
其他货币资金-存出投资款 Other monetary assets - cash for investment ktA5]f;
短期投资-股票投资 Investments - Short term - stocks e&R?9z-*
短期投资-债券投资 Investments - Short term - bonds Lrrc&;
短期投资-基金投资 Investments - Short term - funds 43'!<[?x
短期投资-其他投资 Investments - Short term - others r5>1n/+6
短期投资跌价准备 Provision for short-term investment 8q}955Nl
长期股权投资-股票投资 Long term equity investment - stocks ><&>JgM
长期股权投资-其他股权投资 Long term equity investment - others {Xjj-@
长期债券投资-债券投资 Long term securities investemnt - bonds SsY:gp_
长期债券投资-其他债权投资 Long term securities investment - others ++gWyzD
长期投资减值准备 Provision for long-term investment d-rqZn}
应收票据 Notes receivable J,W<vrKOcN
应收股利 Dividends receivable 6zZT5
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应收利息 Interest receivable *^+]`S
应收帐款 Trade debtors _9pcHhJux
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "hbCP4
预付帐款 Prepayment
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应收补贴款 Allowance receivable kMz*10$gn
其他应收款 Other debtors BzXTHFMSy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors t+l{D#?a
其他流动资产 Other current assets )` ^/Dj;
物资采购 Purchase .rcXxV@f
原材料 Raw materials YXlaE=9bn
包装物 Packing materials EK%J%NY
低值易耗品 Low value consumbles B>kVJK`X
材料成本差异 Material cost difference u[<ij
自制半成品 Self-manufactured goods 2Kmnt(>
库存商品 Finished goods %W8*vSbx
商品进销差价 Difference between purchase & sales of commodities ^&z3zFTp
委托加工物资 Consigned processiong material %_L~"E 2e
委托代销商品 Consignment-out h`@z61UI
受托代销商品 Consignment-in 8
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分期收款发出商品 Goods on instalment sales W}iDT?Qi
存货跌价准备 Provision for obsolete stocks z=j,-d%9
待摊费用 Prepaid expenses kZK1{
待处理流动资产损益 Unsettled G/L on current assets mb?r{WCi
待处理固定资产损益 Unsettled G/L on fixed assets sDZ
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委托贷款-本金 Consignment loan - principle 5L 0w!q'W
委托贷款-利息 Consignment loan - interest H?4t\pSS
委托贷款-减值准备 Consignment loan - provision :5-t$^R
固定资产-房屋建筑物 Fixed assets - Buildings rUW/d3y
固定资产-机器设备 Fixed assets - Plant and machinery "MPr'3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qCI0[U@
固定资产-运输设备 Fixed assets - Automobiles >h9T/J8
累计折旧 Accumulated depreciation -\[&<o@/D
固定资产减值准备 Impairment of fixed assets ;[q>
工程物资-专用材料 Project material - specific materials Da)H/3ii
工程物资-专用设备 Project material - specific equipment xFj<KvV[
工程物资-预付大型设备款 Project material - prepaid for equipment ,opS)C$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VD90JU]X<
在建工程 Construction in progress (o2.*x
在建工程减值准备 Impairment of construction in progress (,j~s{
固定资产清理 Disposal of fixed assets qir8RPW
无形资产-专利权 Intangible assets - patent wu;^fL
无形资产-非专利技术 Intangible assets - industrial property and know-how QR\2%}9b
无形资产-商标权 Intangible assets - trademark rights l H{~?x
无形资产-土地使用权 Intangible assets - land use rights *s%M!YM
无形资产-商誉 Intangible assets - goodwill N+zR7`AG8
无形资产减值准备 Impairment of intangible assets G\B:iyKl
长期待摊费用 Deferred assets BMH?BRi
未确认融资费用 Unrecognized finance fees ZRP[N)Ld$
其他长期资产 Other long term assets `s\E"QeZN
递延税款借项 Deferred assets debits zxrbEE Q
应付票据 Notes payable wqF_hs(O
应付帐款 Trade creditors jyFKO[s\X
预收帐款 Adanvances from customers @ [<B:Tqo
代销商品款 Consignment-in payables
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其他应交款 Other payable to government 2rrC y C
其他应付款 Other creditors Z!z#+G
应付股利 Proposed dividends 3a?dNwM@
待转资产价值 Donated assets @0D
预计负债 Accrued liabilities a\xf\$Ym
应付短期债券 Short-term debentures payable /&o<kY
其他流动负债 Other current liabilities =p \eh?^
预提费用 Accrued expenses suFO~/lRno
应付工资 Payroll payable q\d/-K
应付福利费 Welfare payable Z"d21D~h9`
短期借款-抵押借款 Bank loans - Short term - pledged N 8pzs"
短期借款-信用借款 Bank loans - Short term - credit _53NuEM1
短期借款-担保借款 Bank loans - Short term - guaranteed h9cx~/7,_)
一年内到期长期借款 Long term loans due within one year ,L;%-}#$
一年内到期长期应付款 Long term payable due within one year D%h_V>#z
长期借款 Bank loans - Long term '&F
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应付债券-债券面值 Bond payable - Par value ?1]h5Uh[b
应付债券-债券溢价 Bond payable - Excess Jzj>=jWX@
应付债券-债券折价 Bond payable - Discount "64D.c(r$
应付债券-应计利息 Bond payable - Accrued interest B18?)LA
长期应付款 Long term payable Df}3^J~JX
专项应付款 Specific payable ]Vd1fkXO0
其他长期负债 Other long term liabilities xX\A&9m
应交税金-所得税 Tax payable - income tax r~; TId} #
应交税金-增值税 Tax payable - VAT 9@ 8)ZHf
应交税金-营业税 Tax payable - business tax T-.Bof(?w
应交税金-消费税 Tax payable - consumable tax |K'7BK_^J
应交税金-其他 Tax payable - others o(Q='kK
递延税款贷项 Deferred taxation credit AxiCpAS;J
股本 Share capital FK,Jk04on
已归还投资 Investment returned VR vX^w0
利润分配-其他转入 Profit appropriation - other transfer in otJHcGv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JA
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xj.)
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利润分配-提取储备基金 Profit appropriation - reserve fund I#:,!vjn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Yp6%
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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 Q_FL8w9D~8
利润分配-利润归还投资 Profit appropriation - return investment by profit !345
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sXR}#*8p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -3Auo0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends giu8EjzK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FS6I?q#t
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期初未分配利润 Retained earnings, beginning of the year +KHk`2{y~
资本公积-股本溢价 Capital surplus - share premium i&zJwUr(<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0r ilg
资本公积-接受现金捐赠 Capital surplus - cash donation 5dEek7wnf
资本公积-股权投资准备 Capital surplus - investment reserve G/?j$T
资本公积-拨款转入 Capital surplus - subsidiary IK|W^hH\8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d<>jhp5el
资本公积-其他 Capital surplus - others IjrjLp[z$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~w}Zv0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'sN
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -LMO
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盈余公积-储备基金 Surplus reserve - reserve fund Jk=d5B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a+p_47 xa
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q-nM]Gm
主营业务收入 Sales ]?j
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主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax
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营业费用 Operating expenses ^*+-0b;[G
管理费用 General and administrative expenses \&1Di\eL
财务费用 Financial expenses Mf.:y
投资收益 Investment income a?ii)GGq
其他业务收入 Other operating income Tz 2<# pLR
营业外收入 Non-operating income 5ofsJ!b'
补贴收入 Subsidy income 7s'r3}B`
其他业务支出 Other operating expenses P1}Fn:Xe%7
营业外支出 Non-operating expenses CsW*E,|xyP
所得税 Income tax /b~|(g31"
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