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 。 B/=q_.1F>
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现金 Cash in hand jAK{<7v4U
银行存款 Cash in bank `XxG"k\/S
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check r%l%yCH
其他货币资金-银行汇票 Other monetary assets - bank draft VxN64;|=
其他货币资金-信用卡 Other monetary assets - credit cards {1MGb%xW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zw:C*sY
其他货币资金-存出投资款 Other monetary assets - cash for investment +V9
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短期投资-股票投资 Investments - Short term - stocks z@~&Kwf\}
短期投资-债券投资 Investments - Short term - bonds ey)u7-O
短期投资-基金投资 Investments - Short term - funds }E5#X R
短期投资-其他投资 Investments - Short term - others ~u0xXfv#
短期投资跌价准备 Provision for short-term investment $W$# CTM
长期股权投资-股票投资 Long term equity investment - stocks 5Vi]~dZu7
长期股权投资-其他股权投资 Long term equity investment - others 5$oewjLO
长期债券投资-债券投资 Long term securities investemnt - bonds qijcS2E6S
长期债券投资-其他债权投资 Long term securities investment - others V+qJrZ,i
长期投资减值准备 Provision for long-term investment )M'UASB;8
应收票据 Notes receivable 20VVOnDY
应收股利 Dividends receivable FxfL+}?Q
应收利息 Interest receivable KO|pJ3
应收帐款 Trade debtors Yu^H*b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y|.fR>5
预付帐款 Prepayment R|1xXDLm*E
应收补贴款 Allowance receivable ~*!u
其他应收款 Other debtors xb>n&ym?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zq;DIWPIoJ
其他流动资产 Other current assets uyNJN
物资采购 Purchase ISS\uj63M
原材料 Raw materials *v
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包装物 Packing materials A/"}Y1#qX\
低值易耗品 Low value consumbles voV:H[RD9
材料成本差异 Material cost difference 9&%#nN4`8
自制半成品 Self-manufactured goods ZCQ<%f
库存商品 Finished goods l>~`;W
商品进销差价 Difference between purchase & sales of commodities +~d1;0l
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委托加工物资 Consigned processiong material *q*HG W5
委托代销商品 Consignment-out -2\ZzK0tM
受托代销商品 Consignment-in q[G/}
分期收款发出商品 Goods on instalment sales qWO]s=V!
存货跌价准备 Provision for obsolete stocks S= -M3fP~
待摊费用 Prepaid expenses mF'-Is
待处理流动资产损益 Unsettled G/L on current assets A)Qh
待处理固定资产损益 Unsettled G/L on fixed assets ~o@\
n
委托贷款-本金 Consignment loan - principle !7*(!as
委托贷款-利息 Consignment loan - interest #, Q}NO#vT
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 't(}Rq@
固定资产-机器设备 Fixed assets - Plant and machinery {7?9jEj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures v**z$5x9
固定资产-运输设备 Fixed assets - Automobiles j1YH9T#|D
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets VLsh=v
工程物资-专用材料 Project material - specific materials QqtC`H\
工程物资-专用设备 Project material - specific equipment =4tO0
工程物资-预付大型设备款 Project material - prepaid for equipment aDL)|>"Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |3{+6cg
在建工程 Construction in progress J/'M N
在建工程减值准备 Impairment of construction in progress W]]q=c%2
固定资产清理 Disposal of fixed assets d/{Q
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无形资产-专利权 Intangible assets - patent ja[OcR-tX
无形资产-非专利技术 Intangible assets - industrial property and know-how LJGJ|P
无形资产-商标权 Intangible assets - trademark rights <%
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无形资产-土地使用权 Intangible assets - land use rights ,+tPRkwA^
无形资产-商誉 Intangible assets - goodwill !4R>O6k
无形资产减值准备 Impairment of intangible assets 9Ct_$.Q.
长期待摊费用 Deferred assets HU &)
未确认融资费用 Unrecognized finance fees {-@~Q.&}v
其他长期资产 Other long term assets /_V'DJV
递延税款借项 Deferred assets debits &%^K,Q"
应付票据 Notes payable \M5P+Wk'
应付帐款 Trade creditors &<au/^F
预收帐款 Adanvances from customers 4\M8BRuE
代销商品款 Consignment-in payables SLkuT`*
其他应交款 Other payable to government 4`nqAX~'f
其他应付款 Other creditors [O2h-`
应付股利 Proposed dividends H]s4% 9T
待转资产价值 Donated assets
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预计负债 Accrued liabilities mD7}t
应付短期债券 Short-term debentures payable eC ~jgB
其他流动负债 Other current liabilities %3M95UZ2
预提费用 Accrued expenses Is13
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应付工资 Payroll payable 8xgJSk
应付福利费 Welfare payable v~"Ef_`
短期借款-抵押借款 Bank loans - Short term - pledged 9x=3W?K:,
短期借款-信用借款 Bank loans - Short term - credit 0[/vQ+O ]2
短期借款-担保借款 Bank loans - Short term - guaranteed Xo Y7/&&
一年内到期长期借款 Long term loans due within one year $uCiXDKCq
一年内到期长期应付款 Long term payable due within one year 6xHi\L
长期借款 Bank loans - Long term \c{R <Hh
应付债券-债券面值 Bond payable - Par value 6lsL^]7
应付债券-债券溢价 Bond payable - Excess Fn!SGX~kx$
应付债券-债券折价 Bond payable - Discount QY@u}&m%o
应付债券-应计利息 Bond payable - Accrued interest ivfXat-
长期应付款 Long term payable >uTPjR[
专项应付款 Specific payable xO7Yt
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其他长期负债 Other long term liabilities 7 _g+^e-"
应交税金-所得税 Tax payable - income tax 'M8aW!~
应交税金-增值税 Tax payable - VAT xP{-19s1]
应交税金-营业税 Tax payable - business tax @EHIp{0.
应交税金-消费税 Tax payable - consumable tax P-'_}*wxi
应交税金-其他 Tax payable - others R2 lXTW*
递延税款贷项 Deferred taxation credit 5`~mqqR5
股本 Share capital vZ@g@zB4o0
已归还投资 Investment returned *69c-`o
利润分配-其他转入 Profit appropriation - other transfer in ?*H9-2W@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'T7 x@a`b)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M)JADX
利润分配-提取储备基金 Profit appropriation - reserve fund d&jjWlHgEN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L/?]^!.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !
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利润分配-利润归还投资 Profit appropriation - return investment by profit < Dd%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nb;H`<JP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b`CWp
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z(me@P!D~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =&7@<vBpy
期初未分配利润 Retained earnings, beginning of the year s<vs:jna
资本公积-股本溢价 Capital surplus - share premium :CaTP% GW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X|b2c+I
资本公积-接受现金捐赠 Capital surplus - cash donation ewnfeg1
资本公积-股权投资准备 Capital surplus - investment reserve A
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资本公积-拨款转入 Capital surplus - subsidiary d(7NO;S8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation & Kmy}q
资本公积-其他 Capital surplus - others >w.'KR0L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #?Mj$ZB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .!RavEg+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5G(E&>~
盈余公积-储备基金 Surplus reserve - reserve fund S~)w\(r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m`6VKp{YD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >A}0Ho
主营业务收入 Sales |~K(F<;j
主营业务成本 Cost of sales r_U>VT^E:
主营业务税金及附加 Sales tax Izo! rC
营业费用 Operating expenses _1|$P|$P.
管理费用 General and administrative expenses |g-b8+.=]
财务费用 Financial expenses KX3KM!*
投资收益 Investment income VWi2(@R^
其他业务收入 Other operating income %=Tr^{i
营业外收入 Non-operating income *(QH{!-$s
补贴收入 Subsidy income uzBz}<M=
其他业务支出 Other operating expenses ZF
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营业外支出 Non-operating expenses cozXb$bBY
所得税 Income tax 9(, @aZ
R7?29?$7