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 。 ^\kHEM|5v
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现金 Cash in hand c)!s[o L
银行存款 Cash in bank |Sv #f2`
其他货币资金-外埠存款Other monetary assets - cash in other cities {ZM2WFpE
其他货币资金-银行本票 Other monetary assets - cashier‘s check No&[ \;
其他货币资金-银行汇票 Other monetary assets - bank draft D:vUy*
其他货币资金-信用卡 Other monetary assets - credit cards ZFu
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit f<sPh>n
其他货币资金-存出投资款 Other monetary assets - cash for investment E,"btBg
短期投资-股票投资 Investments - Short term - stocks r\ Yur
短期投资-债券投资 Investments - Short term - bonds f uNXY-;
短期投资-基金投资 Investments - Short term - funds d~Ry>
短期投资-其他投资 Investments - Short term - others 1LIV/l^}f
短期投资跌价准备 Provision for short-term investment RrpFi'R
长期股权投资-股票投资 Long term equity investment - stocks HWfX>Vf>}k
长期股权投资-其他股权投资 Long term equity investment - others J$/BH\
长期债券投资-债券投资 Long term securities investemnt - bonds 5YH
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长期债券投资-其他债权投资 Long term securities investment - others ZpctsCz]
长期投资减值准备 Provision for long-term investment A^@ <+?
应收票据 Notes receivable u\geD
应收股利 Dividends receivable \Y[)bo6s
应收利息 Interest receivable sfPN\^k2
应收帐款 Trade debtors N&h!14]{Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ib8{+j
预付帐款 Prepayment h}&IlDG
应收补贴款 Allowance receivable i6:yNb ='
其他应收款 Other debtors N~J Eia%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;/q6^Nk3A
其他流动资产 Other current assets Jv.R?1;8i
物资采购 Purchase ;L%~c4`l~m
原材料 Raw materials Od]xIk+E
包装物 Packing materials @CI6$
低值易耗品 Low value consumbles }/r%~cZ
材料成本差异 Material cost difference P2JRsZ.
自制半成品 Self-manufactured goods SfL`JNi)
库存商品 Finished goods .
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商品进销差价 Difference between purchase & sales of commodities ^|;4/=bbs
委托加工物资 Consigned processiong material 9ufs6z
委托代销商品 Consignment-out ,4W((OQ^
受托代销商品 Consignment-in kD7(}N8YR
分期收款发出商品 Goods on instalment sales Iw7r}G
存货跌价准备 Provision for obsolete stocks "$pgmf2
待摊费用 Prepaid expenses Ht^2)~e~:
待处理流动资产损益 Unsettled G/L on current assets ZKPkx~,U[
待处理固定资产损益 Unsettled G/L on fixed assets emPm^M5/K
委托贷款-本金 Consignment loan - principle nnl9I4
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委托贷款-利息 Consignment loan - interest 9?$!=4
委托贷款-减值准备 Consignment loan - provision swL|Ff`$
固定资产-房屋建筑物 Fixed assets - Buildings )_K@ ?rWS
固定资产-机器设备 Fixed assets - Plant and machinery 1 ZFSz
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures N4jLbnA
固定资产-运输设备 Fixed assets - Automobiles 'k Z1&_{
累计折旧 Accumulated depreciation _N';`wjDY
固定资产减值准备 Impairment of fixed assets <XrGr5=BV
工程物资-专用材料 Project material - specific materials xumv I{
工程物资-专用设备 Project material - specific equipment Z x%@wH~
工程物资-预付大型设备款 Project material - prepaid for equipment :]QxT8B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dKpa5f7
在建工程 Construction in progress g"?D>}@=
在建工程减值准备 Impairment of construction in progress ?+=|{{l
固定资产清理 Disposal of fixed assets >D62l*V C)
无形资产-专利权 Intangible assets - patent n`Iy7X
无形资产-非专利技术 Intangible assets - industrial property and know-how ):Zu
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无形资产-商标权 Intangible assets - trademark rights [V0 h9!
无形资产-土地使用权 Intangible assets - land use rights s2=X>,kz?
无形资产-商誉 Intangible assets - goodwill Hvo27THLo
无形资产减值准备 Impairment of intangible assets @0'|Uygn
长期待摊费用 Deferred assets ACltV"dB^
未确认融资费用 Unrecognized finance fees S]/+n>
其他长期资产 Other long term assets ZhaOH5{9
递延税款借项 Deferred assets debits 4:g:$s|SE[
应付票据 Notes payable z1s"C[W2T
应付帐款 Trade creditors o|q#A3%?
预收帐款 Adanvances from customers P<x
代销商品款 Consignment-in payables |R/50axI
其他应交款 Other payable to government AI; =k
其他应付款 Other creditors xR`2+t&t
应付股利 Proposed dividends oF
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待转资产价值 Donated assets ", )
预计负债 Accrued liabilities mDfWR
应付短期债券 Short-term debentures payable p
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其他流动负债 Other current liabilities %WN2 xCSf
预提费用 Accrued expenses pk1M.+
应付工资 Payroll payable qG]PUc>j
应付福利费 Welfare payable .9Fm>e+!C
短期借款-抵押借款 Bank loans - Short term - pledged g>zL{[e!
短期借款-信用借款 Bank loans - Short term - credit .p>8oOp
短期借款-担保借款 Bank loans - Short term - guaranteed &[5az/Hj*
一年内到期长期借款 Long term loans due within one year )aSkUytg"
一年内到期长期应付款 Long term payable due within one year H]X)@n>
长期借款 Bank loans - Long term cyNLeg+O*
应付债券-债券面值 Bond payable - Par value Y&:i^k
应付债券-债券溢价 Bond payable - Excess !F)oX7"
应付债券-债券折价 Bond payable - Discount {hz:[
应付债券-应计利息 Bond payable - Accrued interest 0{F.DDiNT
长期应付款 Long term payable nVzo=+Yp
专项应付款 Specific payable M7
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其他长期负债 Other long term liabilities n\I
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应交税金-所得税 Tax payable - income tax @1@WB]mQQ
应交税金-增值税 Tax payable - VAT P7-3Vf_L
应交税金-营业税 Tax payable - business tax F9W5x=EK\
应交税金-消费税 Tax payable - consumable tax '%N)(S`O7P
应交税金-其他 Tax payable - others eVXbYv=gJ@
递延税款贷项 Deferred taxation credit sXu+F2O
股本 Share capital GNOC5 E$I
已归还投资 Investment returned 3(5Y-.aK}^
利润分配-其他转入 Profit appropriation - other transfer in z?,5v`,t2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dzr5qP?#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }}_l@5
利润分配-提取储备基金 Profit appropriation - reserve fund qE{S'XyM,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9MxGyGz$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YyIt-fPZ
利润分配-利润归还投资 Profit appropriation - return investment by profit G2D<LRWt4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sSUd;BYf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2l?J9c}Wo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jiq[VeLe
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4+Y5u4`t
期初未分配利润 Retained earnings, beginning of the year K#r`^aUc
资本公积-股本溢价 Capital surplus - share premium n}{cs
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +F|[9o
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资本公积-接受现金捐赠 Capital surplus - cash donation 6-"&jbvm
资本公积-股权投资准备 Capital surplus - investment reserve ;rgsPVbVf
资本公积-拨款转入 Capital surplus - subsidiary YPl{5=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gj 3/&'k6
资本公积-其他 Capital surplus - others x]Ef}g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wn`budH?c8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \`C3;}o:"P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~\P.gSiz
盈余公积-储备基金 Surplus reserve - reserve fund s3J$+1
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund {NR~>=~K-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment > R=YF*
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主营业务收入 Sales 1o%Hn"uG
主营业务成本 Cost of sales {Hu0
主营业务税金及附加 Sales tax n:P}K?lg
营业费用 Operating expenses 2dfA}i>k
管理费用 General and administrative expenses kWFR(J&R
财务费用 Financial expenses A7H=#L+C
投资收益 Investment income AI2CfH#:C
其他业务收入 Other operating income bX,Z<BvbF
营业外收入 Non-operating income P;Ox|
补贴收入 Subsidy income Wm 61
其他业务支出 Other operating expenses Dg`W{oj
营业外支出 Non-operating expenses
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所得税 Income tax Jp- hFD
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