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 。 \(Nx)F
aTm R~k
现金 Cash in hand +@fEw
银行存款 Cash in bank khR[8j..
其他货币资金-外埠存款Other monetary assets - cash in other cities b4^O=
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5!'1;GLs
其他货币资金-银行汇票 Other monetary assets - bank draft TtrO _D
其他货币资金-信用卡 Other monetary assets - credit cards g?xXX
/Qe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit aO}hE2]
其他货币资金-存出投资款 Other monetary assets - cash for investment XgVhb<l_
短期投资-股票投资 Investments - Short term - stocks whw+
短期投资-债券投资 Investments - Short term - bonds 4KxuSI^q
短期投资-基金投资 Investments - Short term - funds 7wW x 8
短期投资-其他投资 Investments - Short term - others dR=sdqS#J
短期投资跌价准备 Provision for short-term investment p9G+la~;VM
长期股权投资-股票投资 Long term equity investment - stocks 2K/t[.8
长期股权投资-其他股权投资 Long term equity investment - others 6`'g ${U
长期债券投资-债券投资 Long term securities investemnt - bonds Lbrn8,G\
长期债券投资-其他债权投资 Long term securities investment - others ul_E{v
长期投资减值准备 Provision for long-term investment z"|jCdZGM
应收票据 Notes receivable 'z}9BGR!
应收股利 Dividends receivable *wx%jbJo
应收利息 Interest receivable Kp7)my
应收帐款 Trade debtors =pmG.>Si
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +<@1)qZ(E
预付帐款 Prepayment JT<JS6vw#
应收补贴款 Allowance receivable T[e+iv<8j
其他应收款 Other debtors JP"#9f
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eV(.\Lj
其他流动资产 Other current assets ]Q.S Is
物资采购 Purchase $;=^|I4E
原材料 Raw materials p)Q5fh0-
包装物 Packing materials QhTn9S:D
低值易耗品 Low value consumbles OB=bRLd.IR
材料成本差异 Material cost difference CTg79
ITYk
自制半成品 Self-manufactured goods 5G'2 Wby'#
库存商品 Finished goods i4> M
商品进销差价 Difference between purchase & sales of commodities 5FB3w48
委托加工物资 Consigned processiong material c^H#[<6p
委托代销商品 Consignment-out ,@p4HN*
受托代销商品 Consignment-in P5G0fq7
分期收款发出商品 Goods on instalment sales wO!>kc<
存货跌价准备 Provision for obsolete stocks o@
^^;30
待摊费用 Prepaid expenses $Sy
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待处理流动资产损益 Unsettled G/L on current assets 5G2ueRVb
待处理固定资产损益 Unsettled G/L on fixed assets 6IK>v*<
委托贷款-本金 Consignment loan - principle (aJ$1bT=T
委托贷款-利息 Consignment loan - interest 3zfpFgD!
委托贷款-减值准备 Consignment loan - provision @JdeOL;
固定资产-房屋建筑物 Fixed assets - Buildings U74L:&yLI
固定资产-机器设备 Fixed assets - Plant and machinery 9+ve0P7$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \N|}V.r
固定资产-运输设备 Fixed assets - Automobiles RFe>#o
累计折旧 Accumulated depreciation &a\w+
固定资产减值准备 Impairment of fixed assets _(=g[=Mer
工程物资-专用材料 Project material - specific materials c"CR_
工程物资-专用设备 Project material - specific equipment |Om][z
工程物资-预付大型设备款 Project material - prepaid for equipment 01
+#2~S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BUi,+NdIk
在建工程 Construction in progress kAUL7_>6X
在建工程减值准备 Impairment of construction in progress %>zG;4
固定资产清理 Disposal of fixed assets A$\/D2S7!
无形资产-专利权 Intangible assets - patent )9/iH(
无形资产-非专利技术 Intangible assets - industrial property and know-how Xe`$SNM
无形资产-商标权 Intangible assets - trademark rights .3XSF$;
无形资产-土地使用权 Intangible assets - land use rights 2Nm{.Y
无形资产-商誉 Intangible assets - goodwill 9.~_swkv
无形资产减值准备 Impairment of intangible assets '>bn9
4$
长期待摊费用 Deferred assets 96!2@c{
未确认融资费用 Unrecognized finance fees 9"Dt3>Z
其他长期资产 Other long term assets 1p/_U?H:|
递延税款借项 Deferred assets debits ,Bx0
应付票据 Notes payable h;(mb2[R
应付帐款 Trade creditors :SMf
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预收帐款 Adanvances from customers Y nTx)uW
代销商品款 Consignment-in payables X?r$o>db
其他应交款 Other payable to government ?)Gb=
其他应付款 Other creditors ,5~C($-t
应付股利 Proposed dividends 4},Y0 QXw
待转资产价值 Donated assets n
sN n>{
预计负债 Accrued liabilities nC$c.K'
应付短期债券 Short-term debentures payable 9zBt
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其他流动负债 Other current liabilities A2PeI"y
预提费用 Accrued expenses kyYU 1gfh
应付工资 Payroll payable C^]UK
应付福利费 Welfare payable j:48l[;ed
短期借款-抵押借款 Bank loans - Short term - pledged mH<|.7~0
短期借款-信用借款 Bank loans - Short term - credit F2n4#b
短期借款-担保借款 Bank loans - Short term - guaranteed 6khm@}}
一年内到期长期借款 Long term loans due within one year m\=Cw&(
一年内到期长期应付款 Long term payable due within one year IY}GU 2#
长期借款 Bank loans - Long term :<
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应付债券-债券面值 Bond payable - Par value ,&O&h2=
应付债券-债券溢价 Bond payable - Excess .",BLuce
应付债券-债券折价 Bond payable - Discount >*l2]
3'`
应付债券-应计利息 Bond payable - Accrued interest `09[25?
长期应付款 Long term payable X2np.9hie
专项应付款 Specific payable Ms%C:KG
其他长期负债 Other long term liabilities 5Ktll~+:#
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT h,fahbH-
应交税金-营业税 Tax payable - business tax jW| ,5,43
应交税金-消费税 Tax payable - consumable tax c~\^C_
应交税金-其他 Tax payable - others ay{]Vqi9
递延税款贷项 Deferred taxation credit /Vv)00
股本 Share capital s9u7z
qCF
已归还投资 Investment returned 0@&;JMh6<
利润分配-其他转入 Profit appropriation - other transfer in u
VUrg;>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &MONg=s3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZM=eiJZ
利润分配-提取储备基金 Profit appropriation - reserve fund ^zG!Z:E
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S~g"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NfCo)C-t
利润分配-利润归还投资 Profit appropriation - return investment by profit s2+_`Ogg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !83 N#Y_Mz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Us>n`Lj@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q}"HxMJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uE#i3(
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期初未分配利润 Retained earnings, beginning of the year bGj<Dojl
资本公积-股本溢价 Capital surplus - share premium sY}0PB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r)G)i;;~*
资本公积-接受现金捐赠 Capital surplus - cash donation yzGBGC
资本公积-股权投资准备 Capital surplus - investment reserve aMgg[g9>t
资本公积-拨款转入 Capital surplus - subsidiary $M4C4_oPy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xaIe7.Z"xo
资本公积-其他 Capital surplus - others <z
wI@i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lqoVfj'6M
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :|ytw=3>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eX^ F^(
盈余公积-储备基金 Surplus reserve - reserve fund 0}Qd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U}-hV@y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cyI:dvg
主营业务收入 Sales DeN$YE#*
主营业务成本 Cost of sales sR$/z9w
主营业务税金及附加 Sales tax QP6a,^];
营业费用 Operating expenses f(-3d*g
管理费用 General and administrative expenses aSSw>*?Q
财务费用 Financial expenses yyjgPbLN=
投资收益 Investment income vrsOA@ee3H
其他业务收入 Other operating income `~qVo4V6Z
营业外收入 Non-operating income M;0\fUh;
补贴收入 Subsidy income \#'m([<e
其他业务支出 Other operating expenses xl@
营业外支出 Non-operating expenses `9G1Bd8k
所得税 Income tax =XUt?5
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