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 。 d$b{KyUA
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现金 Cash in hand {/ZB>l@D>8
银行存款 Cash in bank Q
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其他货币资金-外埠存款Other monetary assets - cash in other cities ^:LF
其他货币资金-银行本票 Other monetary assets - cashier‘s check UV@<55)K
其他货币资金-银行汇票 Other monetary assets - bank draft ?9 2+(s
其他货币资金-信用卡 Other monetary assets - credit cards K\=bpc"Fy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K)@]vw/\
其他货币资金-存出投资款 Other monetary assets - cash for investment wf<uG|90
短期投资-股票投资 Investments - Short term - stocks 6'|J
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短期投资-债券投资 Investments - Short term - bonds X[grVe
短期投资-基金投资 Investments - Short term - funds l
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短期投资-其他投资 Investments - Short term - others g)xzy^2e
短期投资跌价准备 Provision for short-term investment %|r@q
长期股权投资-股票投资 Long term equity investment - stocks *s;$`8fM<
长期股权投资-其他股权投资 Long term equity investment - others R#
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长期债券投资-债券投资 Long term securities investemnt - bonds RhX
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长期债券投资-其他债权投资 Long term securities investment - others 5as';1^P&*
长期投资减值准备 Provision for long-term investment +xFtGF)
应收票据 Notes receivable "yL&?B"9@
应收股利 Dividends receivable e Hd{'J<
应收利息 Interest receivable v>7t J[s
应收帐款 Trade debtors ?jz{fU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mpK|I|-
预付帐款 Prepayment $aG]V-M>
应收补贴款 Allowance receivable a5]~%xdK
其他应收款 Other debtors (#\3XBG
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets }#w>>{Q
物资采购 Purchase +~8/7V22
原材料 Raw materials V4/eGh_T
包装物 Packing materials [sACPn$f
低值易耗品 Low value consumbles rQN+x|dKMb
材料成本差异 Material cost difference FSc730rM
自制半成品 Self-manufactured goods &hjrJ/'^
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities Y2<Z"D`
委托加工物资 Consigned processiong material V
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委托代销商品 Consignment-out
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受托代销商品 Consignment-in kZPj{^c:
分期收款发出商品 Goods on instalment sales yd#4b`8U`
存货跌价准备 Provision for obsolete stocks z4H!b+
待摊费用 Prepaid expenses h,
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待处理流动资产损益 Unsettled G/L on current assets b>Vs5nY!
待处理固定资产损益 Unsettled G/L on fixed assets BU]9eF!>h
委托贷款-本金 Consignment loan - principle ;)cSdA9
委托贷款-利息 Consignment loan - interest >SSF:hI"J
委托贷款-减值准备 Consignment loan - provision ~cU,3g
固定资产-房屋建筑物 Fixed assets - Buildings O#cXvv]Z*
固定资产-机器设备 Fixed assets - Plant and machinery [Gt|Qp[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z
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固定资产-运输设备 Fixed assets - Automobiles 0'RSl~QvqS
累计折旧 Accumulated depreciation V&)-u(s_S/
固定资产减值准备 Impairment of fixed assets 0o(/%31]
工程物资-专用材料 Project material - specific materials khW3z*e#
工程物资-专用设备 Project material - specific equipment wQ4/eQ*
工程物资-预付大型设备款 Project material - prepaid for equipment L!-T`R8'c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "m
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在建工程 Construction in progress R
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在建工程减值准备 Impairment of construction in progress 2l8jw:
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固定资产清理 Disposal of fixed assets eUx|_*`
无形资产-专利权 Intangible assets - patent won%(n,HT
无形资产-非专利技术 Intangible assets - industrial property and know-how Bam7^g'*!3
无形资产-商标权 Intangible assets - trademark rights M^k~w{
无形资产-土地使用权 Intangible assets - land use rights O8 k$Uc
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets b[$l{RQ[?
长期待摊费用 Deferred assets <:>a51HBX
未确认融资费用 Unrecognized finance fees &7JCPw
其他长期资产 Other long term assets </qXKEu`_
递延税款借项 Deferred assets debits xNE<$Bz
应付票据 Notes payable >`8i=ZpCOS
应付帐款 Trade creditors =#n|t[h-
预收帐款 Adanvances from customers a
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代销商品款 Consignment-in payables g2w0#-
其他应交款 Other payable to government AdR}{:ia
其他应付款 Other creditors v7xc01x
应付股利 Proposed dividends umSbxEZU@
待转资产价值 Donated assets Rf2;O<
预计负债 Accrued liabilities R279=sO,J
应付短期债券 Short-term debentures payable `?91Cw=`
其他流动负债 Other current liabilities ~Ci|G3BW
预提费用 Accrued expenses ?5jkb
应付工资 Payroll payable D{ @x
应付福利费 Welfare payable ]"{K5s7
短期借款-抵押借款 Bank loans - Short term - pledged BWfsk/lej
短期借款-信用借款 Bank loans - Short term - credit V= !!;KR0
短期借款-担保借款 Bank loans - Short term - guaranteed yC6XO&:g
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year <gQw4
长期借款 Bank loans - Long term X0Xs"--}
应付债券-债券面值 Bond payable - Par value "*XR'9~7
应付债券-债券溢价 Bond payable - Excess OAR#* ~q
应付债券-债券折价 Bond payable - Discount W@JmG`Sy
应付债券-应计利息 Bond payable - Accrued interest Rco#?'
长期应付款 Long term payable T>.*c6I
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专项应付款 Specific payable /
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其他长期负债 Other long term liabilities SA)}---"
应交税金-所得税 Tax payable - income tax YRAWylm
应交税金-增值税 Tax payable - VAT pDr M8)r
应交税金-营业税 Tax payable - business tax 8u!!
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应交税金-消费税 Tax payable - consumable tax /mo4Q?^
应交税金-其他 Tax payable - others _Cj u C`7
递延税款贷项 Deferred taxation credit `SZ^~O
股本 Share capital W`C2zbC
已归还投资 Investment returned Iyz} ;7yVI
利润分配-其他转入 Profit appropriation - other transfer in 8{(;s$H~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yL7a*C&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R<a7TkL4?
利润分配-提取储备基金 Profit appropriation - reserve fund gH(,>}{^K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0ua.aL'
利润分配-利润归还投资 Profit appropriation - return investment by profit fnN"a Z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AQDT6E:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r**u=q%p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,mx>)}l95
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &S>m+m'
期初未分配利润 Retained earnings, beginning of the year `lRZQ:27X
资本公积-股本溢价 Capital surplus - share premium KtG|m'\D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {AoH
资本公积-接受现金捐赠 Capital surplus - cash donation ^dJ/>?
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资本公积-股权投资准备 Capital surplus - investment reserve `$ql>k-6C
资本公积-拨款转入 Capital surplus - subsidiary )}0(7z
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4.
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资本公积-其他 Capital surplus - others KnaQhZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [nZ3}o
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K@)
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vUk <z*
盈余公积-储备基金 Surplus reserve - reserve fund {0 IEizQ|i
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LBh|4S$K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "t$c'`
主营业务收入 Sales f02<u
主营业务成本 Cost of sales U p=J&^.
主营业务税金及附加 Sales tax .]SE>3
营业费用 Operating expenses "g;^R/sfq
管理费用 General and administrative expenses
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财务费用 Financial expenses Uo>pV9xRG
投资收益 Investment income u [5*RTE
其他业务收入 Other operating income u,mC`gz
营业外收入 Non-operating income
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补贴收入 Subsidy income 2R66 WKQ
其他业务支出 Other operating expenses o?BcpWp
营业外支出 Non-operating expenses g
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所得税 Income tax !C]0l
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