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 。 7
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现金 Cash in hand ZZ'5BfI"I%
银行存款 Cash in bank LH}]& >F
其他货币资金-外埠存款Other monetary assets - cash in other cities |WP}y-Au
其他货币资金-银行本票 Other monetary assets - cashier‘s check Q Ev7k
其他货币资金-银行汇票 Other monetary assets - bank draft s#Ayl]8r
其他货币资金-信用卡 Other monetary assets - credit cards iYaS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit P{m(.EC_
其他货币资金-存出投资款 Other monetary assets - cash for investment ?iXN..6x
短期投资-股票投资 Investments - Short term - stocks KBC?SxJSJc
短期投资-债券投资 Investments - Short term - bonds w'uB&z4'
短期投资-基金投资 Investments - Short term - funds N 2XL5<
短期投资-其他投资 Investments - Short term - others XXDLbT'J
短期投资跌价准备 Provision for short-term investment x-nO; L-2p
长期股权投资-股票投资 Long term equity investment - stocks &&PXWR!%]
长期股权投资-其他股权投资 Long term equity investment - others >U\1*F,Om,
长期债券投资-债券投资 Long term securities investemnt - bonds 'G>$W+lT^
长期债券投资-其他债权投资 Long term securities investment - others IL>VH`D
长期投资减值准备 Provision for long-term investment iW%~>`tT
应收票据 Notes receivable wn-1fz<d
应收股利 Dividends receivable WuuF&0?8C
应收利息 Interest receivable ;_X2E~i[
应收帐款 Trade debtors A3mvd-k
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3xIelTf*
预付帐款 Prepayment OLS/
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应收补贴款 Allowance receivable ;kDUQw
其他应收款 Other debtors -DuI
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LvqWA}
其他流动资产 Other current assets `92P~Y~`W
物资采购 Purchase c/DK31K
原材料 Raw materials emSky-{$u
包装物 Packing materials }]i.z:7+
低值易耗品 Low value consumbles "5HSCl$r%
材料成本差异 Material cost difference xyD2<?dGUb
自制半成品 Self-manufactured goods 5>6:#.f%!e
库存商品 Finished goods oGRd ;hsF
商品进销差价 Difference between purchase & sales of commodities QHXA?nBX
委托加工物资 Consigned processiong material B#DnU;=O#+
委托代销商品 Consignment-out X5pb9zRq
受托代销商品 Consignment-in R53^3"q~
分期收款发出商品 Goods on instalment sales ;kzjx%h
存货跌价准备 Provision for obsolete stocks i!{A7mo
待摊费用 Prepaid expenses 9OYyR
待处理流动资产损益 Unsettled G/L on current assets \RqH"HqD
待处理固定资产损益 Unsettled G/L on fixed assets a]/KJn/B(
委托贷款-本金 Consignment loan - principle t6uYFxE
委托贷款-利息 Consignment loan - interest OO2uE ;( 3
委托贷款-减值准备 Consignment loan - provision h% eGtd$n
固定资产-房屋建筑物 Fixed assets - Buildings 4/ WKR3X
固定资产-机器设备 Fixed assets - Plant and machinery QWc,JCu
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VOJ/I Dl 4
固定资产-运输设备 Fixed assets - Automobiles ff;~k?L
累计折旧 Accumulated depreciation +
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固定资产减值准备 Impairment of fixed assets ODEFs?%'
工程物资-专用材料 Project material - specific materials !r8_'K5R(
工程物资-专用设备 Project material - specific equipment I_m3|VCa|t
工程物资-预付大型设备款 Project material - prepaid for equipment +MZI \>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %:s+5*SKe
在建工程 Construction in progress z/]]u.UP
在建工程减值准备 Impairment of construction in progress RFLfvD<
固定资产清理 Disposal of fixed assets u`ryCZo#g
无形资产-专利权 Intangible assets - patent aGd
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无形资产-非专利技术 Intangible assets - industrial property and know-how b"aF-,M>
无形资产-商标权 Intangible assets - trademark rights C
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无形资产-土地使用权 Intangible assets - land use rights y/E:6w
无形资产-商誉 Intangible assets - goodwill OxPl0-]t
无形资产减值准备 Impairment of intangible assets "O'c.v?{x
长期待摊费用 Deferred assets ^RJ@9`P&t
未确认融资费用 Unrecognized finance fees 3G[|4v?[<_
其他长期资产 Other long term assets ^TD%l8o6
递延税款借项 Deferred assets debits #*q]^Is"
应付票据 Notes payable a>6D3n
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应付帐款 Trade creditors #mU<]O
预收帐款 Adanvances from customers 3%+!qm
代销商品款 Consignment-in payables ?nPG#Z|%
其他应交款 Other payable to government 1c{m
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其他应付款 Other creditors Wco2i m
应付股利 Proposed dividends twu,yC!
待转资产价值 Donated assets *u-$$@|y
预计负债 Accrued liabilities Lk!m1J5
应付短期债券 Short-term debentures payable dk^j
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其他流动负债 Other current liabilities soLW'8
预提费用 Accrued expenses .*f6n|
应付工资 Payroll payable >|z:CX$]
应付福利费 Welfare payable n"`V|
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短期借款-抵押借款 Bank loans - Short term - pledged +HPcvu?1
短期借款-信用借款 Bank loans - Short term - credit q1q9W@H
短期借款-担保借款 Bank loans - Short term - guaranteed S6}_N/;6~
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year 2{.g7bO
长期借款 Bank loans - Long term 8Ji`wnkXe
应付债券-债券面值 Bond payable - Par value ^.R!sQ
应付债券-债券溢价 Bond payable - Excess (3K3)0fy
应付债券-债券折价 Bond payable - Discount z{|0W!nHJ
应付债券-应计利息 Bond payable - Accrued interest cxQAp
长期应付款 Long term payable O\ _ro.
专项应付款 Specific payable Vz$
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其他长期负债 Other long term liabilities Ka6u*:/
应交税金-所得税 Tax payable - income tax eAo+w*D(
应交税金-增值税 Tax payable - VAT (6B;
应交税金-营业税 Tax payable - business tax m
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应交税金-消费税 Tax payable - consumable tax IIih9I`IR
应交税金-其他 Tax payable - others =
递延税款贷项 Deferred taxation credit 2GORGS%
股本 Share capital =^GPQ
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已归还投资 Investment returned \I:27:iAL
利润分配-其他转入 Profit appropriation - other transfer in tewp-MKA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zBl L98
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PDPK|FU
利润分配-提取储备基金 Profit appropriation - reserve fund g<(!>:h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {ZrlbDQX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Yb^e7Eug
利润分配-利润归还投资 Profit appropriation - return investment by profit Pc*lHoVL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZM})l9_o"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YnuY/zDF
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $K!Jm7O\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >t.Lc.
期初未分配利润 Retained earnings, beginning of the year Dm{Xd+Y
资本公积-股本溢价 Capital surplus - share premium v
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L /:^;j`c
资本公积-接受现金捐赠 Capital surplus - cash donation (BPO*'
资本公积-股权投资准备 Capital surplus - investment reserve J/jkb3
资本公积-拨款转入 Capital surplus - subsidiary qF4tjza;k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others 41Z@_J|&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {j9TzR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J{^
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,
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盈余公积-储备基金 Surplus reserve - reserve fund >z
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?5J#
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主营业务收入 Sales 5"@>>"3U
主营业务成本 Cost of sales #lrwKHZ+
主营业务税金及附加 Sales tax VS/M@y_./
营业费用 Operating expenses >({qgzV`
管理费用 General and administrative expenses W,NqevXo:
财务费用 Financial expenses w")
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投资收益 Investment income 6`O,mpPu4G
其他业务收入 Other operating income ,IyQmN y
营业外收入 Non-operating income p~@,zetS
补贴收入 Subsidy income g%l ,a3"
其他业务支出 Other operating expenses ;.Bz'Q
营业外支出 Non-operating expenses 2PYn zAsl
所得税 Income tax !Z tqh Xr
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