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 。
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现金 Cash in hand SoNT12>
银行存款 Cash in bank +uB.)wr
其他货币资金-外埠存款Other monetary assets - cash in other cities 2M*84oh8P
其他货币资金-银行本票 Other monetary assets - cashier‘s check y9X1X{
其他货币资金-银行汇票 Other monetary assets - bank draft CkEbSa<)hK
其他货币资金-信用卡 Other monetary assets - credit cards 6
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit C~8;2/F7
其他货币资金-存出投资款 Other monetary assets - cash for investment OG{vap)
短期投资-股票投资 Investments - Short term - stocks ?f4jqF~Fh
短期投资-债券投资 Investments - Short term - bonds n--w-1
短期投资-基金投资 Investments - Short term - funds '-vzQ d@y
短期投资-其他投资 Investments - Short term - others 4<q'QU#l<
短期投资跌价准备 Provision for short-term investment MznMt2-u
长期股权投资-股票投资 Long term equity investment - stocks Usf7
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长期股权投资-其他股权投资 Long term equity investment - others `m=u2kxY
长期债券投资-债券投资 Long term securities investemnt - bonds +JPHQx'W
长期债券投资-其他债权投资 Long term securities investment - others <S(`e/#[
长期投资减值准备 Provision for long-term investment |5#iPw_wMY
应收票据 Notes receivable Z=[?Tf
应收股利 Dividends receivable 97MbyEE8J
应收利息 Interest receivable O%p+P<J
应收帐款 Trade debtors +hzS'z)n&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~.&2NUr
预付帐款 Prepayment #({ 9M
应收补贴款 Allowance receivable Uq:CM6q\
其他应收款 Other debtors @Xl/<S&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BiCC72oig
其他流动资产 Other current assets v)-:0f
物资采购 Purchase QRAw#
原材料 Raw materials 3B3l)eX
包装物 Packing materials z P=3B%$
低值易耗品 Low value consumbles GcCMCR3
材料成本差异 Material cost difference 2pV@CT
自制半成品 Self-manufactured goods XWYLa8Ef
库存商品 Finished goods prCr"y` M
商品进销差价 Difference between purchase & sales of commodities ]}s'`44J9e
委托加工物资 Consigned processiong material e2vLUlL8
委托代销商品 Consignment-out M
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受托代销商品 Consignment-in >Z!H9]f(
分期收款发出商品 Goods on instalment sales N!YjM x)P
存货跌价准备 Provision for obsolete stocks N9X`81)t
待摊费用 Prepaid expenses ;SVAar4r
待处理流动资产损益 Unsettled G/L on current assets H3Sfz'
待处理固定资产损益 Unsettled G/L on fixed assets }4wIfI83K,
委托贷款-本金 Consignment loan - principle $}z%}v
委托贷款-利息 Consignment loan - interest JmJNq$2#c
委托贷款-减值准备 Consignment loan - provision dr
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固定资产-房屋建筑物 Fixed assets - Buildings 6[SE*/E@L
固定资产-机器设备 Fixed assets - Plant and machinery kbKGGn4u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ub% 1OQ
固定资产-运输设备 Fixed assets - Automobiles I>(
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累计折旧 Accumulated depreciation ODE^;:z !
固定资产减值准备 Impairment of fixed assets iK=SK3)vR
工程物资-专用材料 Project material - specific materials /d
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工程物资-专用设备 Project material - specific equipment Lzy Ix!S
工程物资-预付大型设备款 Project material - prepaid for equipment {[$JiljD
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H*V Z&{\7
在建工程 Construction in progress 0="U'|J_
在建工程减值准备 Impairment of construction in progress T<S_C$O
固定资产清理 Disposal of fixed assets O[v(kH'
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how VMgO1-F
无形资产-商标权 Intangible assets - trademark rights wh)Ujgd
无形资产-土地使用权 Intangible assets - land use rights .C?rToCY
无形资产-商誉 Intangible assets - goodwill XR.Sm<A[
无形资产减值准备 Impairment of intangible assets z2DjYTm[~
长期待摊费用 Deferred assets !a<}Mpeg
未确认融资费用 Unrecognized finance fees bZ_vb? n
其他长期资产 Other long term assets J~(M%]
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递延税款借项 Deferred assets debits ED=P
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应付票据 Notes payable HqKI|^
应付帐款 Trade creditors \o=Y
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预收帐款 Adanvances from customers U1~6 o"1H
代销商品款 Consignment-in payables ylVBK{w9
其他应交款 Other payable to government %MUh_63bB
其他应付款 Other creditors l>iE1`iL<
应付股利 Proposed dividends }`*DMI
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待转资产价值 Donated assets PAHkF&
预计负债 Accrued liabilities 4M{]YZMw8
应付短期债券 Short-term debentures payable -eSZpz p
其他流动负债 Other current liabilities v dR6y
预提费用 Accrued expenses @>4=}z_e
应付工资 Payroll payable HI*j6H?\
应付福利费 Welfare payable X4dXO5\
短期借款-抵押借款 Bank loans - Short term - pledged ;JAb8dyS2
短期借款-信用借款 Bank loans - Short term - credit iQj2aK Gs
短期借款-担保借款 Bank loans - Short term - guaranteed Ub9p&=]h
一年内到期长期借款 Long term loans due within one year `(6g87h
一年内到期长期应付款 Long term payable due within one year jo^+
长期借款 Bank loans - Long term dlB?/J<
应付债券-债券面值 Bond payable - Par value P
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应付债券-债券溢价 Bond payable - Excess Bgy?k K2[
应付债券-债券折价 Bond payable - Discount q>H f2R
应付债券-应计利息 Bond payable - Accrued interest A57e]2_
长期应付款 Long term payable ._5"FUg
专项应付款 Specific payable t$yt8#Tk
其他长期负债 Other long term liabilities NP< {WL#
应交税金-所得税 Tax payable - income tax [S#QGB19
应交税金-增值税 Tax payable - VAT ^DWhIxBh
应交税金-营业税 Tax payable - business tax 6<N Q/*(/
应交税金-消费税 Tax payable - consumable tax >wJt# ZB
应交税金-其他 Tax payable - others y4Fuh nb>
递延税款贷项 Deferred taxation credit *^_ywqp
股本 Share capital _hbTxyj
已归还投资 Investment returned "Oj2B|:s&
利润分配-其他转入 Profit appropriation - other transfer in 2,.;Mdl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !w #x@6yq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iZbY@-3fc
利润分配-提取储备基金 Profit appropriation - reserve fund oA'LQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )/_T`cN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yRGv {G[59
利润分配-利润归还投资 Profit appropriation - return investment by profit 2\, h "W(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends p@Ng
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u/g4s
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dB%q`7O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %tC3@S
期初未分配利润 Retained earnings, beginning of the year i$bHet
资本公积-股本溢价 Capital surplus - share premium i<uWLhgh1$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1j":j %9M
资本公积-接受现金捐赠 Capital surplus - cash donation X!/o7<
资本公积-股权投资准备 Capital surplus - investment reserve g (:%E
资本公积-拨款转入 Capital surplus - subsidiary k6mC_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;S_\-
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资本公积-其他 Capital surplus - others lX*IEAc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _}Rz
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :SD^?.W\iT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;\[el<Y)s
盈余公积-储备基金 Surplus reserve - reserve fund ;4]
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund &9:"X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1p |}=R
主营业务收入 Sales 5Dv;-G;
主营业务成本 Cost of sales ZN]LJ4|xu
主营业务税金及附加 Sales tax r|W2I,P
营业费用 Operating expenses cm!|A)~
管理费用 General and administrative expenses ,j|9Bs
财务费用 Financial expenses c6"hk_
投资收益 Investment income VM [U&g<8n
其他业务收入 Other operating income dD{{G:V
营业外收入 Non-operating income S+7:fu2?+
补贴收入 Subsidy income *6b$l.Vs
其他业务支出 Other operating expenses 8LZmr|/F*
营业外支出 Non-operating expenses 0>KW94
所得税 Income tax `3KXWN`.s
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