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 。 1;E[Ml
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现金 Cash in hand Fhw:@@=
银行存款 Cash in bank r:.5O F}
其他货币资金-外埠存款Other monetary assets - cash in other cities DueQ1+ P
其他货币资金-银行本票 Other monetary assets - cashier‘s check q]Gym 7o
其他货币资金-银行汇票 Other monetary assets - bank draft ~@
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其他货币资金-信用卡 Other monetary assets - credit cards 5
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit `F<)6fk
其他货币资金-存出投资款 Other monetary assets - cash for investment .m_yx{FZ=
短期投资-股票投资 Investments - Short term - stocks ?Pz:H/$
短期投资-债券投资 Investments - Short term - bonds )yp+!\
短期投资-基金投资 Investments - Short term - funds o_
短期投资-其他投资 Investments - Short term - others mlCw(i,
短期投资跌价准备 Provision for short-term investment ^L}fj
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长期股权投资-股票投资 Long term equity investment - stocks ]Cy1yAv={
长期股权投资-其他股权投资 Long term equity investment - others \F=w~
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长期债券投资-债券投资 Long term securities investemnt - bonds pQr `$:ga
长期债券投资-其他债权投资 Long term securities investment - others rQT@:$)
长期投资减值准备 Provision for long-term investment /C"dwh"``
应收票据 Notes receivable W,Q"?(+]B
应收股利 Dividends receivable ~?&;nTwHe
应收利息 Interest receivable b}'XDw
应收帐款 Trade debtors ^yDCX
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q:?]:i/*
预付帐款 Prepayment \wR bhN
应收补贴款 Allowance receivable w6>'n
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其他应收款 Other debtors ^SnGcr|a'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <(x[Qp/5P
其他流动资产 Other current assets q:Gi
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物资采购 Purchase ^6;n@
原材料 Raw materials 3DRbCKNL
包装物 Packing materials 4"72
低值易耗品 Low value consumbles p~1
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材料成本差异 Material cost difference -+4:}
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自制半成品 Self-manufactured goods [B3qZ"
库存商品 Finished goods m}w~ d /
商品进销差价 Difference between purchase & sales of commodities wic"a
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委托加工物资 Consigned processiong material *IWO ,!
委托代销商品 Consignment-out Z#.J>_u
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受托代销商品 Consignment-in [su2kOX|X
分期收款发出商品 Goods on instalment sales m@o/ W
存货跌价准备 Provision for obsolete stocks |GgFdn`>
待摊费用 Prepaid expenses ]CyWL6z
待处理流动资产损益 Unsettled G/L on current assets +^$FA4<~
待处理固定资产损益 Unsettled G/L on fixed assets QCkPua9
委托贷款-本金 Consignment loan - principle l1}=>V1
委托贷款-利息 Consignment loan - interest *qKPZb~
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings "R@N}q<*v2
固定资产-机器设备 Fixed assets - Plant and machinery &L}e&5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures nTO,d$!Kp
固定资产-运输设备 Fixed assets - Automobiles /h'V1zL#
累计折旧 Accumulated depreciation z7'3d7r?
固定资产减值准备 Impairment of fixed assets TV)bX
工程物资-专用材料 Project material - specific materials K
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工程物资-专用设备 Project material - specific equipment t4)~A5s
工程物资-预付大型设备款 Project material - prepaid for equipment :3WrRT,'L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vfAR^*7e
在建工程 Construction in progress Q?Vq/3K;
在建工程减值准备 Impairment of construction in progress [ L% -lJ
固定资产清理 Disposal of fixed assets +e_NpC
无形资产-专利权 Intangible assets - patent S'T&`"Mr
无形资产-非专利技术 Intangible assets - industrial property and know-how I3uS?c
无形资产-商标权 Intangible assets - trademark rights |&Gm.[IX;q
无形资产-土地使用权 Intangible assets - land use rights ^qXc%hj g
无形资产-商誉 Intangible assets - goodwill B3
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无形资产减值准备 Impairment of intangible assets {J3;4p-
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长期待摊费用 Deferred assets d
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未确认融资费用 Unrecognized finance fees [p
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其他长期资产 Other long term assets :f (UZmV$
递延税款借项 Deferred assets debits E5 "%-fAJ
应付票据 Notes payable /Zw^
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应付帐款 Trade creditors g[<K FVlG
预收帐款 Adanvances from customers Wk w.
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代销商品款 Consignment-in payables 7Pspx'u
其他应交款 Other payable to government ^(7<L<H
其他应付款 Other creditors <PL94
应付股利 Proposed dividends 2lNZwV7
待转资产价值 Donated assets 1,,kU
预计负债 Accrued liabilities \zioIfHm
应付短期债券 Short-term debentures payable t-_~jZ<
其他流动负债 Other current liabilities @q0\oG4L
预提费用 Accrued expenses M qq/k J
应付工资 Payroll payable b
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应付福利费 Welfare payable LAqmM3{fA
短期借款-抵押借款 Bank loans - Short term - pledged 0OLE/T<Xv
短期借款-信用借款 Bank loans - Short term - credit X5i?Bb.
短期借款-担保借款 Bank loans - Short term - guaranteed "H I&dC
一年内到期长期借款 Long term loans due within one year `7<4]#b^o
一年内到期长期应付款 Long term payable due within one year *aF
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长期借款 Bank loans - Long term &u)
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应付债券-债券面值 Bond payable - Par value BUR96YN.
应付债券-债券溢价 Bond payable - Excess ;]AJ_h(<`
应付债券-债券折价 Bond payable - Discount vAZc.=+ >
应付债券-应计利息 Bond payable - Accrued interest x=(y
长期应付款 Long term payable $g? ]9}p
专项应付款 Specific payable ktX\{g! U
其他长期负债 Other long term liabilities AwrW!)n}
应交税金-所得税 Tax payable - income tax <u>l#weG,
应交税金-增值税 Tax payable - VAT Q?df5{6
应交税金-营业税 Tax payable - business tax A/eZnsk
应交税金-消费税 Tax payable - consumable tax "%$jl0i_c
应交税金-其他 Tax payable - others c*LB=;npI
递延税款贷项 Deferred taxation credit :t?Z
股本 Share capital D"kss5>w
已归还投资 Investment returned Q/'jwyj_
利润分配-其他转入 Profit appropriation - other transfer in Ni]V)wGE;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .f)&;Af^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yH}(0
利润分配-提取储备基金 Profit appropriation - reserve fund NN(ZH
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rH@{[~p
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z7B>7}i-
利润分配-利润归还投资 Profit appropriation - return investment by profit La&?0P A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends hgt@Mb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _XLGXJ[B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^5j+O.zgN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -E,
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期初未分配利润 Retained earnings, beginning of the year -3-*T)
资本公积-股本溢价 Capital surplus - share premium \*] l'>x1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Cu*+E%P9`
资本公积-接受现金捐赠 Capital surplus - cash donation &/XRiK1"0
资本公积-股权投资准备 Capital surplus - investment reserve Mf 'T\^-!
资本公积-拨款转入 Capital surplus - subsidiary LIzdP,^pc
资本公积-外币资本折算差额 Capital surplus - foreign currency translation byALM
资本公积-其他 Capital surplus - others 1+wmR4o
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _:(RkS!x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >uHU3<2&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SrlTwcD
盈余公积-储备基金 Surplus reserve - reserve fund @\{L%y%a0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Udj!y$?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )Fe6>tE
主营业务收入 Sales 3$<u3Zi6
主营业务成本 Cost of sales S$O+p&!X
主营业务税金及附加 Sales tax }_,\yC9F
营业费用 Operating expenses |qUi9#NUo
管理费用 General and administrative expenses [4p~iGC
财务费用 Financial expenses `6bIxb{
投资收益 Investment income )\nKr;4MH
其他业务收入 Other operating income '0\,waEu
营业外收入 Non-operating income zVEG)
Hr
补贴收入 Subsidy income >4 n\
其他业务支出 Other operating expenses Kkfz a
营业外支出 Non-operating expenses -"Mq<XO&51
所得税 Income tax rlUo#
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