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 。 hm&~6rB
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现金 Cash in hand Y !`H_Qo
银行存款 Cash in bank nJ,56}
其他货币资金-外埠存款Other monetary assets - cash in other cities ,GK>|gNsb
其他货币资金-银行本票 Other monetary assets - cashier‘s check X**wRF
其他货币资金-银行汇票 Other monetary assets - bank draft og>f1NwS[
其他货币资金-信用卡 Other monetary assets - credit cards pH4i6B*5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *
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其他货币资金-存出投资款 Other monetary assets - cash for investment >@t]M`#&h
短期投资-股票投资 Investments - Short term - stocks |aZ^K\yI F
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds zmdOL9"a
短期投资-其他投资 Investments - Short term - others "PX~Yc
短期投资跌价准备 Provision for short-term investment )T>a|.
长期股权投资-股票投资 Long term equity investment - stocks |Oo
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长期股权投资-其他股权投资 Long term equity investment - others n1H*][CK
长期债券投资-债券投资 Long term securities investemnt - bonds toF@@%
长期债券投资-其他债权投资 Long term securities investment - others c6e?)(V>
长期投资减值准备 Provision for long-term investment &?~> I[^~
应收票据 Notes receivable 3LEN~N}
应收股利 Dividends receivable s
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应收利息 Interest receivable $lO\eQGxB
应收帐款 Trade debtors a(m#G
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =/zQJzN
预付帐款 Prepayment 9Vp$A$7M
应收补贴款 Allowance receivable ZI8p(e
其他应收款 Other debtors 5vS'Qhc
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets il:+O08_
物资采购 Purchase hRME;/r]X
原材料 Raw materials &)rmv
包装物 Packing materials _N<8!(|w
低值易耗品 Low value consumbles >:Rc%ILym
材料成本差异 Material cost difference jML}{>Gy8S
自制半成品 Self-manufactured goods '06[@Cw
库存商品 Finished goods \;Ii(3+v;
商品进销差价 Difference between purchase & sales of commodities ]Fa VKC~3
委托加工物资 Consigned processiong material S:Hg
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委托代销商品 Consignment-out grv 3aa@
受托代销商品 Consignment-in f9;M"Pd
分期收款发出商品 Goods on instalment sales v=|ahsYC
存货跌价准备 Provision for obsolete stocks >ztv3^w
待摊费用 Prepaid expenses :g][99
待处理流动资产损益 Unsettled G/L on current assets ^G5_d"Gr
待处理固定资产损益 Unsettled G/L on fixed assets yXlzImPn
委托贷款-本金 Consignment loan - principle M*%iMz
委托贷款-利息 Consignment loan - interest SV-pS>#
委托贷款-减值准备 Consignment loan - provision XWK A0
固定资产-房屋建筑物 Fixed assets - Buildings <x,$ODso
固定资产-机器设备 Fixed assets - Plant and machinery 'DVPx%p
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ZVeY`o(uE
固定资产-运输设备 Fixed assets - Automobiles ZU/6#pb
累计折旧 Accumulated depreciation i/~A7\:8%
固定资产减值准备 Impairment of fixed assets |',MgA
工程物资-专用材料 Project material - specific materials Uh*V>HA#
工程物资-专用设备 Project material - specific equipment 7v#sr<
工程物资-预付大型设备款 Project material - prepaid for equipment EFV'hMjS)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a:1-n%&F
在建工程 Construction in progress $
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在建工程减值准备 Impairment of construction in progress IEHAPt'
固定资产清理 Disposal of fixed assets GBN^ *I
无形资产-专利权 Intangible assets - patent FhW\23OC
无形资产-非专利技术 Intangible assets - industrial property and know-how 7n
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无形资产-商标权 Intangible assets - trademark rights $5:j" )$,
无形资产-土地使用权 Intangible assets - land use rights wQDKv'zU1
无形资产-商誉 Intangible assets - goodwill .#P'NF(5#
无形资产减值准备 Impairment of intangible assets DjtUX>e
长期待摊费用 Deferred assets )V} t(>V
未确认融资费用 Unrecognized finance fees <!R~G-D#_T
其他长期资产 Other long term assets 2B5Z0<
递延税款借项 Deferred assets debits
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应付票据 Notes payable }>>BKn
应付帐款 Trade creditors zaa>]~g .
预收帐款 Adanvances from customers ?~hC.5
代销商品款 Consignment-in payables iq=<LOx
其他应交款 Other payable to government +wr2TT~
其他应付款 Other creditors E\ 5t&jZr
应付股利 Proposed dividends d_]zX;_
待转资产价值 Donated assets ~[t%g9
预计负债 Accrued liabilities Js ~_8
应付短期债券 Short-term debentures payable dk# LAm0<
其他流动负债 Other current liabilities Az{Z=:(0
预提费用 Accrued expenses &+Xj%x.]
应付工资 Payroll payable "I}3*s9Q-
应付福利费 Welfare payable N
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短期借款-抵押借款 Bank loans - Short term - pledged +.:- :
短期借款-信用借款 Bank loans - Short term - credit H9F\<5n]-l
短期借款-担保借款 Bank loans - Short term - guaranteed wHvX|GwMv
一年内到期长期借款 Long term loans due within one year *6?h,Dt L
一年内到期长期应付款 Long term payable due within one year :[?hU}9
长期借款 Bank loans - Long term <x *.M"6?
应付债券-债券面值 Bond payable - Par value 9])dLL0
应付债券-债券溢价 Bond payable - Excess ~A(fn:d
应付债券-债券折价 Bond payable - Discount 5L'X3g
应付债券-应计利息 Bond payable - Accrued interest S2'./!3yv
长期应付款 Long term payable qlNK }
专项应付款 Specific payable y}Oc^Fc
其他长期负债 Other long term liabilities fczId"
应交税金-所得税 Tax payable - income tax ~*@UQ9*p#
应交税金-增值税 Tax payable - VAT :=C-P7
应交税金-营业税 Tax payable - business tax HM/2/
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应交税金-消费税 Tax payable - consumable tax |>Qj]
应交税金-其他 Tax payable - others pqmtN*zV
递延税款贷项 Deferred taxation credit &Rdg07e;>
股本 Share capital ]nY,%XE
已归还投资 Investment returned }4b
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利润分配-其他转入 Profit appropriation - other transfer in \]
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tN&4t
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f.-b.nNf
利润分配-提取储备基金 Profit appropriation - reserve fund Bf1,(^3XH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $F"'=+0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JTA65T{3
利润分配-利润归还投资 Profit appropriation - return investment by profit Nk*d=vj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "N>~]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ro
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V{+'(<SV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V(3^ev/
期初未分配利润 Retained earnings, beginning of the year 3|x*lmit
资本公积-股本溢价 Capital surplus - share premium 7u73v+9qn:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +}[M&D
资本公积-接受现金捐赠 Capital surplus - cash donation 589hfET
资本公积-股权投资准备 Capital surplus - investment reserve 0A9llE
资本公积-拨款转入 Capital surplus - subsidiary P|*c7+q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W;!OxOWZJ
资本公积-其他 Capital surplus - others %? -E)n[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve H3CG'?{ _
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jrk48z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mtq\xF,/+
盈余公积-储备基金 Surplus reserve - reserve fund *oZ]k`-!8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund UEHJ?
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment }@6ws/5
主营业务收入 Sales /6",#B}%b
主营业务成本 Cost of sales imw,Nb
主营业务税金及附加 Sales tax
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营业费用 Operating expenses >J(._K
管理费用 General and administrative expenses AH-B/c5
财务费用 Financial expenses In13crr4!
投资收益 Investment income 4~<78r5m
其他业务收入 Other operating income 0])D)%B
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营业外收入 Non-operating income j}u b
补贴收入 Subsidy income ;\a?xtIy
其他业务支出 Other operating expenses ETZE.a
营业外支出 Non-operating expenses mk.1j x?l
所得税 Income tax -4wr)zjfW
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