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 。 mM2I
o(
mA(h
现金 Cash in hand 65VTKlDD
银行存款 Cash in bank }eI9me@Aa
其他货币资金-外埠存款Other monetary assets - cash in other cities
j=G
其他货币资金-银行本票 Other monetary assets - cashier‘s check eu8a<
其他货币资金-银行汇票 Other monetary assets - bank draft U>00B|<GJ
其他货币资金-信用卡 Other monetary assets - credit cards ]Nw]po+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c6=XJvz
其他货币资金-存出投资款 Other monetary assets - cash for investment 2yD ?f8P4
短期投资-股票投资 Investments - Short term - stocks Ao*:$:k
短期投资-债券投资 Investments - Short term - bonds HRQfT>"/
短期投资-基金投资 Investments - Short term - funds I 9?X
短期投资-其他投资 Investments - Short term - others J5O/c
,?g
短期投资跌价准备 Provision for short-term investment Tr4\ `a-i
长期股权投资-股票投资 Long term equity investment - stocks XMykUr e|
长期股权投资-其他股权投资 Long term equity investment - others A>315!d"
长期债券投资-债券投资 Long term securities investemnt - bonds XbeT x
长期债券投资-其他债权投资 Long term securities investment - others Fp"
c {
长期投资减值准备 Provision for long-term investment !,{N>{I
应收票据 Notes receivable R?,v:S&i7;
应收股利 Dividends receivable *a0#PfS[
应收利息 Interest receivable '/rU<.1
应收帐款 Trade debtors 7q 5 \]J[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors uZ@qlq
8
预付帐款 Prepayment <g\:By^
应收补贴款 Allowance receivable EZVgTySd
其他应收款 Other debtors ?B)e8i<[f
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d_f*'M2Gv
其他流动资产 Other current assets x9t%
物资采购 Purchase S$P=;#r
原材料 Raw materials =h?%<2t9<
包装物 Packing materials /UY'E<wBx
低值易耗品 Low value consumbles DY/%|w*L
材料成本差异 Material cost difference 0"N4WH O
自制半成品 Self-manufactured goods SO
MAs'=
库存商品 Finished goods m;IKV,
商品进销差价 Difference between purchase & sales of commodities s<:);-tL
委托加工物资 Consigned processiong material 0LIXkF3^1
委托代销商品 Consignment-out cRCji^,KJ
受托代销商品 Consignment-in >HzTaXCR[
分期收款发出商品 Goods on instalment sales q$s)(D
存货跌价准备 Provision for obsolete stocks :uqEGnEut
待摊费用 Prepaid expenses ep`8LQf
待处理流动资产损益 Unsettled G/L on current assets 9x(t"VPuS
待处理固定资产损益 Unsettled G/L on fixed assets rTOex]@N
委托贷款-本金 Consignment loan - principle {K|ds($ 5
委托贷款-利息 Consignment loan - interest jROh3kq
委托贷款-减值准备 Consignment loan - provision G=CP17&h6
固定资产-房屋建筑物 Fixed assets - Buildings Se\iMs
固定资产-机器设备 Fixed assets - Plant and machinery q[Ey!h)xq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >}C:EnECy
固定资产-运输设备 Fixed assets - Automobiles Cv&>:k0V
累计折旧 Accumulated depreciation hOs~/bM
固定资产减值准备 Impairment of fixed assets C\;%IGn
工程物资-专用材料 Project material - specific materials
^)$T`
工程物资-专用设备 Project material - specific equipment k^B7M}
工程物资-预付大型设备款 Project material - prepaid for equipment V' i@N
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VG$%Vs
在建工程 Construction in progress
nJ
1<8 p
在建工程减值准备 Impairment of construction in progress =%u=ma;
固定资产清理 Disposal of fixed assets l Dwq[ I]w
无形资产-专利权 Intangible assets - patent *13-)yfd
无形资产-非专利技术 Intangible assets - industrial property and know-how YluvWHWi
无形资产-商标权 Intangible assets - trademark rights x
#|t#N%
无形资产-土地使用权 Intangible assets - land use rights %+;am Rb
无形资产-商誉 Intangible assets - goodwill ;
qUd]c9oi
无形资产减值准备 Impairment of intangible assets CHL5@gg@>y
长期待摊费用 Deferred assets c"Q9ob
未确认融资费用 Unrecognized finance fees })q8{Qj!
其他长期资产 Other long term assets NID2$ p
递延税款借项 Deferred assets debits DIhV;[\
应付票据 Notes payable /R(
.7 N
应付帐款 Trade creditors [s%uE+``S
预收帐款 Adanvances from customers *Ct
^jU7
代销商品款 Consignment-in payables $z5C+K@
其他应交款 Other payable to government k>E/)9%ep2
其他应付款 Other creditors EIg:@o&Jj
应付股利 Proposed dividends n^|7ycB'
待转资产价值 Donated assets
+4D#Ht7
预计负债 Accrued liabilities ZKB27D_vg>
应付短期债券 Short-term debentures payable g`"_+x'
其他流动负债 Other current liabilities )o&}i3~Q
预提费用 Accrued expenses u2U+uD@yA
应付工资 Payroll payable 6}\J-A/
应付福利费 Welfare payable lZ`@ }^&
短期借款-抵押借款 Bank loans - Short term - pledged <4;L&3
短期借款-信用借款 Bank loans - Short term - credit x51xY$M
短期借款-担保借款 Bank loans - Short term - guaranteed wc}4:~
一年内到期长期借款 Long term loans due within one year =trLL+vGw'
一年内到期长期应付款 Long term payable due within one year 0Yr-Q;O<f
长期借款 Bank loans - Long term sE^=]N
应付债券-债券面值 Bond payable - Par value F)S?>P&
应付债券-债券溢价 Bond payable - Excess
H^$7=
应付债券-债券折价 Bond payable - Discount 9~l8QaK
应付债券-应计利息 Bond payable - Accrued interest )Oj{x0{\Q
长期应付款 Long term payable Eqx |k-<a
专项应付款 Specific payable nEik;hAz
其他长期负债 Other long term liabilities ;M*
G
应交税金-所得税 Tax payable - income tax e\*N Lj_(
应交税金-增值税 Tax payable - VAT q~xs4?n1U
应交税金-营业税 Tax payable - business tax P4s,N|bs`
应交税金-消费税 Tax payable - consumable tax Dd)L~`k{)
应交税金-其他 Tax payable - others g zyi'K<
递延税款贷项 Deferred taxation credit ^X:g C9
股本 Share capital U/\LOIs
已归还投资 Investment returned cNl$
vP83z
利润分配-其他转入 Profit appropriation - other transfer in - KaU@t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1f2*S$[*L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ksAu=X:
利润分配-提取储备基金 Profit appropriation - reserve fund
`EVy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o&?:pE
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -{$L`{|G
利润分配-利润归还投资 Profit appropriation - return investment by profit [*Vo`WgbD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xK_0@6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve difAQ<`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g'.(te |
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &^B;1ZMHD
期初未分配利润 Retained earnings, beginning of the year (Lkcx06e
资本公积-股本溢价 Capital surplus - share premium MQo/R,F }
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }eLth0d`'o
资本公积-接受现金捐赠 Capital surplus - cash donation Q\2~^w1V
资本公积-股权投资准备 Capital surplus - investment reserve N[xa=
资本公积-拨款转入 Capital surplus - subsidiary l9{.~]V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $# J
资本公积-其他 Capital surplus - others b5^-qc6X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g+KuK`\N%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }FC(Z-g
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K5\;'.9M
盈余公积-储备基金 Surplus reserve - reserve fund {6;S= 9E\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \U HI%1^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H\=S_b1wo
主营业务收入 Sales ;2,Q:&`
主营业务成本 Cost of sales }h9f(ZyJn
主营业务税金及附加 Sales tax V<t!gT#&o!
营业费用 Operating expenses %I%OHs
管理费用 General and administrative expenses JP6+h>ft
财务费用 Financial expenses jd}-&DN
投资收益 Investment income p+xjYU4^C
其他业务收入 Other operating income "pQ)5/e
营业外收入 Non-operating income p</V_BIW
补贴收入 Subsidy income s-T#-
raE
其他业务支出 Other operating expenses
9Cq"Szs
营业外支出 Non-operating expenses vC-5_pl
所得税 Income tax 5_Oxl6#
}(w9[(K