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 。 RFzMah?Q=j
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现金 Cash in hand {%Ujp9
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银行存款 Cash in bank Owz.C_{)
其他货币资金-外埠存款Other monetary assets - cash in other cities X* Dt<i};v
其他货币资金-银行本票 Other monetary assets - cashier‘s check iJD_qhd7
其他货币资金-银行汇票 Other monetary assets - bank draft w
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其他货币资金-信用卡 Other monetary assets - credit cards jtFet{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit KIfR4,=Q|
其他货币资金-存出投资款 Other monetary assets - cash for investment Gaxa~?ek
短期投资-股票投资 Investments - Short term - stocks u{"@
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短期投资-债券投资 Investments - Short term - bonds ":upo/xN
短期投资-基金投资 Investments - Short term - funds b/dyH
短期投资-其他投资 Investments - Short term - others e:H9!
短期投资跌价准备 Provision for short-term investment ?g~g GQV
长期股权投资-股票投资 Long term equity investment - stocks )ls<"WTC.
长期股权投资-其他股权投资 Long term equity investment - others NDaM;`
长期债券投资-债券投资 Long term securities investemnt - bonds ,)JSXo
长期债券投资-其他债权投资 Long term securities investment - others KB^i=+xr
长期投资减值准备 Provision for long-term investment |L"!^Y#=D
应收票据 Notes receivable en6oFPG
应收股利 Dividends receivable Jxy94y*
应收利息 Interest receivable CWk65tcF
应收帐款 Trade debtors 3x{2Dh i
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors b!ea(D!:
预付帐款 Prepayment ,J0BG0jB^u
应收补贴款 Allowance receivable >HH49cCo
其他应收款 Other debtors :*wjC.Z
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =P.m5e<
其他流动资产 Other current assets x3>PM]r(V
物资采购 Purchase fsDwfwil*
原材料 Raw materials |,wp@)e6h
包装物 Packing materials / NlT[@T
低值易耗品 Low value consumbles w
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材料成本差异 Material cost difference -n `igC
自制半成品 Self-manufactured goods #=hI}%n
库存商品 Finished goods O7AW9*<
商品进销差价 Difference between purchase & sales of commodities s
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委托加工物资 Consigned processiong material xE4iey@\}
委托代销商品 Consignment-out HX3R@^vo
受托代销商品 Consignment-in Aj;F$(su
分期收款发出商品 Goods on instalment sales !7
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存货跌价准备 Provision for obsolete stocks <
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待摊费用 Prepaid expenses =(~UK9`
待处理流动资产损益 Unsettled G/L on current assets #+-
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待处理固定资产损益 Unsettled G/L on fixed assets UHEn+Tc>
委托贷款-本金 Consignment loan - principle '
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委托贷款-利息 Consignment loan - interest JM@}+pX
委托贷款-减值准备 Consignment loan - provision ]E+deM
固定资产-房屋建筑物 Fixed assets - Buildings 8C{mV^cn~
固定资产-机器设备 Fixed assets - Plant and machinery -&ic%0|f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?(
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固定资产-运输设备 Fixed assets - Automobiles fb 8t9sAI
累计折旧 Accumulated depreciation 6DFF:wrm&
固定资产减值准备 Impairment of fixed assets H-sJt:
工程物资-专用材料 Project material - specific materials >7VOytc
工程物资-专用设备 Project material - specific equipment c_fx,;
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工程物资-预付大型设备款 Project material - prepaid for equipment <?UIux
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @ KhDQ0v]5
在建工程 Construction in progress exqFwmhh
在建工程减值准备 Impairment of construction in progress Y70[Nz
固定资产清理 Disposal of fixed assets m"<Sb,"x!
无形资产-专利权 Intangible assets - patent G Uf[Dz
无形资产-非专利技术 Intangible assets - industrial property and know-how )-_]y|/D:r
无形资产-商标权 Intangible assets - trademark rights .#,!&Lt
无形资产-土地使用权 Intangible assets - land use rights |-HV@c]
无形资产-商誉 Intangible assets - goodwill ]mN'Qoc
无形资产减值准备 Impairment of intangible assets LH4!QDK-
长期待摊费用 Deferred assets >h0iq
未确认融资费用 Unrecognized finance fees V^P]QQ\
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其他长期资产 Other long term assets ]Fc<%wzp
递延税款借项 Deferred assets debits cGhnI&
应付票据 Notes payable c7[<X<yk
应付帐款 Trade creditors 1
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预收帐款 Adanvances from customers ' {L5 3cH=
代销商品款 Consignment-in payables cViEvS r
其他应交款 Other payable to government /R@,c
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其他应付款 Other creditors s0 ZF+6f
应付股利 Proposed dividends 7|IOn5
待转资产价值 Donated assets KVVo_9S'
预计负债 Accrued liabilities P,x'1`k~
应付短期债券 Short-term debentures payable )x/Spb
其他流动负债 Other current liabilities RnN]m!"5
预提费用 Accrued expenses 3iHUG^sLW
应付工资 Payroll payable @_Ko<fKSX
应付福利费 Welfare payable d`he
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短期借款-抵押借款 Bank loans - Short term - pledged h01 HX
短期借款-信用借款 Bank loans - Short term - credit Q= DP# 9&
短期借款-担保借款 Bank loans - Short term - guaranteed +*2 ]R~"M
一年内到期长期借款 Long term loans due within one year la7VeFT
一年内到期长期应付款 Long term payable due within one year @ 5!Mr5;
长期借款 Bank loans - Long term }fps~R
应付债券-债券面值 Bond payable - Par value g\CRx^s
应付债券-债券溢价 Bond payable - Excess 2D;,'
应付债券-债券折价 Bond payable - Discount _d#1muZ?p|
应付债券-应计利息 Bond payable - Accrued interest l^ P[nQDH
长期应付款 Long term payable =.=4P~
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专项应付款 Specific payable .E'Tfa
其他长期负债 Other long term liabilities d
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应交税金-所得税 Tax payable - income tax G_GV
应交税金-增值税 Tax payable - VAT OOzk@j^
应交税金-营业税 Tax payable - business tax rBd}u+:*
应交税金-消费税 Tax payable - consumable tax |,*N>e
应交税金-其他 Tax payable - others &Kuo|=f
递延税款贷项 Deferred taxation credit \K$9r=!(
股本 Share capital l<5@a
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已归还投资 Investment returned {:U zW\5l)
利润分配-其他转入 Profit appropriation - other transfer in n[~kcF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zd~'%(q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8$k `bZ
利润分配-提取储备基金 Profit appropriation - reserve fund qPEtMvL
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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 )HHG3cvU
利润分配-利润归还投资 Profit appropriation - return investment by profit BI\ )vr$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _4eSDO[h
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \J*~AT~5q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "gD]K=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lnin;0~{
期初未分配利润 Retained earnings, beginning of the year 0E*q-$P
资本公积-股本溢价 Capital surplus - share premium CH!>RRF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ch|4"&g
资本公积-接受现金捐赠 Capital surplus - cash donation BHoy:Tp
资本公积-股权投资准备 Capital surplus - investment reserve f{
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资本公积-拨款转入 Capital surplus - subsidiary mlq+Z#9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G(g`>' m
资本公积-其他 Capital surplus - others F];"d0O#5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]mDsd* 1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c/:d$o-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <gvuCydsh
盈余公积-储备基金 Surplus reserve - reserve fund 'Z(KE2&?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^|u7+b'|t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eIZ7uSl
主营业务收入 Sales nitKX.t8
主营业务成本 Cost of sales uY{zZ4iw
主营业务税金及附加 Sales tax <SK%W=
营业费用 Operating expenses F#0y0|
管理费用 General and administrative expenses F8u;C:^d
财务费用 Financial expenses e70#"~gt[
投资收益 Investment income 1(S0hm[ov
其他业务收入 Other operating income 9|kc$+(+6
营业外收入 Non-operating income :%_*C09
补贴收入 Subsidy income YJBlF2uD
其他业务支出 Other operating expenses #%Z 0!
营业外支出 Non-operating expenses .[%^~q7
所得税 Income tax >XTDN
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