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 。 ;+3@S`2r
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现金 Cash in hand %xXb5aY
银行存款 Cash in bank f(EO|d^u
其他货币资金-外埠存款Other monetary assets - cash in other cities &`g^b^i
其他货币资金-银行本票 Other monetary assets - cashier‘s check zq$0 ?vGd
其他货币资金-银行汇票 Other monetary assets - bank draft ;b|=osyT\
其他货币资金-信用卡 Other monetary assets - credit cards |41~U\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4?_^7(%p
其他货币资金-存出投资款 Other monetary assets - cash for investment xjYH[PgfX
短期投资-股票投资 Investments - Short term - stocks -|:mRAe
短期投资-债券投资 Investments - Short term - bonds fndH]Yp
短期投资-基金投资 Investments - Short term - funds dA#'HMh@
短期投资-其他投资 Investments - Short term - others S2
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短期投资跌价准备 Provision for short-term investment 7a4Z~r27/
长期股权投资-股票投资 Long term equity investment - stocks Wq25, M'
长期股权投资-其他股权投资 Long term equity investment - others !Ks<%;
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长期债券投资-债券投资 Long term securities investemnt - bonds |lIgvHgg
长期债券投资-其他债权投资 Long term securities investment - others Kciz^)
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长期投资减值准备 Provision for long-term investment a 4?c~bs
应收票据 Notes receivable :c:}_t{%
应收股利 Dividends receivable \h}sA
应收利息 Interest receivable %mS>v|
应收帐款 Trade debtors Gg^gK*D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B?d+^sz]
预付帐款 Prepayment US<l
4
应收补贴款 Allowance receivable WuQ;Da0+_F
其他应收款 Other debtors Q+IB&LdE
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *"V) hI5
其他流动资产 Other current assets +WCV"m
物资采购 Purchase ~kI$8oAry
原材料 Raw materials U_wIx
包装物 Packing materials S;u2B_/
低值易耗品 Low value consumbles z|<?=c2P
材料成本差异 Material cost difference ~qE:Nz0@
自制半成品 Self-manufactured goods <Ug1g0.
库存商品 Finished goods Nm#[ A4
商品进销差价 Difference between purchase & sales of commodities 3[R[`l]v?
委托加工物资 Consigned processiong material "i%=QON`
委托代销商品 Consignment-out ZQsVSz( 1
受托代销商品 Consignment-in 0J
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分期收款发出商品 Goods on instalment sales ?{1& J9H
存货跌价准备 Provision for obsolete stocks X|Nb81M
待摊费用 Prepaid expenses .aC/
g?U
待处理流动资产损益 Unsettled G/L on current assets Hr(%y&0
待处理固定资产损益 Unsettled G/L on fixed assets <,t6A?YoMP
委托贷款-本金 Consignment loan - principle ,/eAns`ZU
委托贷款-利息 Consignment loan - interest G[zVGqk
委托贷款-减值准备 Consignment loan - provision iG{xDj{CKv
固定资产-房屋建筑物 Fixed assets - Buildings M?qvI
固定资产-机器设备 Fixed assets - Plant and machinery &3 x
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fHgvh&FU
固定资产-运输设备 Fixed assets - Automobiles r:t3Kf`+E-
累计折旧 Accumulated depreciation <@>l9_
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固定资产减值准备 Impairment of fixed assets u"U7aYGkY
工程物资-专用材料 Project material - specific materials l(Uwci
工程物资-专用设备 Project material - specific equipment 1(WBvAPS
工程物资-预付大型设备款 Project material - prepaid for equipment 1+Q@RiW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /kqa|=-`q
在建工程 Construction in progress WS\Ir-B
在建工程减值准备 Impairment of construction in progress \|
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固定资产清理 Disposal of fixed assets &Y2Dft_K
无形资产-专利权 Intangible assets - patent 6&"GTK
无形资产-非专利技术 Intangible assets - industrial property and know-how rotu#?B
无形资产-商标权 Intangible assets - trademark rights ? RID4xu!
无形资产-土地使用权 Intangible assets - land use rights CS;4 ysNf
无形资产-商誉 Intangible assets - goodwill +6(\7?
无形资产减值准备 Impairment of intangible assets T@ zV
长期待摊费用 Deferred assets ~6#O5plKc
未确认融资费用 Unrecognized finance fees Bh65qHQO
其他长期资产 Other long term assets +EH"A
递延税款借项 Deferred assets debits ,b t
j6hg
应付票据 Notes payable KAnq8B!
h
应付帐款 Trade creditors |+Tq[5&R
预收帐款 Adanvances from customers YLb$/6gj6
代销商品款 Consignment-in payables UYhxgPGsj
其他应交款 Other payable to government
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其他应付款 Other creditors &&
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应付股利 Proposed dividends ,#j'~-5
待转资产价值 Donated assets tcJN`N
预计负债 Accrued liabilities 5a5)hmO RB
应付短期债券 Short-term debentures payable 5Rae?*XH
其他流动负债 Other current liabilities n]jw!;
预提费用 Accrued expenses
,: qk+
应付工资 Payroll payable 1H8/b D
应付福利费 Welfare payable 9<5S!?JL
短期借款-抵押借款 Bank loans - Short term - pledged 1YtK+,mz
短期借款-信用借款 Bank loans - Short term - credit BR:Mcc
短期借款-担保借款 Bank loans - Short term - guaranteed U,Fyi6{~
一年内到期长期借款 Long term loans due within one year /])P{"v$^
一年内到期长期应付款 Long term payable due within one year <sls1,
长期借款 Bank loans - Long term 8;x0U`}Ez(
应付债券-债券面值 Bond payable - Par value #GzowI'
应付债券-债券溢价 Bond payable - Excess kG`&Z
9P
应付债券-债券折价 Bond payable - Discount H'&[kgnQ@
应付债券-应计利息 Bond payable - Accrued interest ;KT5qiqYH
长期应付款 Long term payable
0x fF
专项应付款 Specific payable KY\=D 2m
其他长期负债 Other long term liabilities _7'5I A
应交税金-所得税 Tax payable - income tax Sv!JA#Ag
应交税金-增值税 Tax payable - VAT XfN(7d0
应交税金-营业税 Tax payable - business tax 9A *gW j
应交税金-消费税 Tax payable - consumable tax @
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应交税金-其他 Tax payable - others LX#gc.c
递延税款贷项 Deferred taxation credit XJ7pX1nf
股本 Share capital KCnm_4
已归还投资 Investment returned 6i%Xf i
利润分配-其他转入 Profit appropriation - other transfer in z#2n+hwE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zr[B*1,ZV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w[AL'1s]
利润分配-提取储备基金 Profit appropriation - reserve fund h=B=
J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %a!gN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~EU\\;1Rmq
利润分配-利润归还投资 Profit appropriation - return investment by profit "Cs36k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;RYIc0%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J M`[|"R%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %^[D+1ULb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'UM *7
期初未分配利润 Retained earnings, beginning of the year R[@}Lg7+v
资本公积-股本溢价 Capital surplus - share premium ri6KD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L+}<gQJ(
资本公积-接受现金捐赠 Capital surplus - cash donation Zn[ppsz|
资本公积-股权投资准备 Capital surplus - investment reserve <,\U,jU_
资本公积-拨款转入 Capital surplus - subsidiary =nqHVRA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2+ywl}9
资本公积-其他 Capital surplus - others n}c~+0`un
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uF<?y0t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?$l|];m)-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O&,8X-Ix
盈余公积-储备基金 Surplus reserve - reserve fund W2'!P
c,W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mi[8O$^iJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y=5P=wE
主营业务收入 Sales <. *bJ
主营业务成本 Cost of sales %Aqf=R_^
主营业务税金及附加 Sales tax (e0(GOqf4
营业费用 Operating expenses m=SI *V
管理费用 General and administrative expenses +}PN+:yV
财务费用 Financial expenses <_#2+7Qs
投资收益 Investment income {8h[Bd
其他业务收入 Other operating income Qqs1%u
;e8
营业外收入 Non-operating income 'u~0rMe4})
补贴收入 Subsidy income gtePo[ZH.P
其他业务支出 Other operating expenses 216$,4i
营业外支出 Non-operating expenses "p7nngn~
所得税 Income tax ZJ.an%4
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