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 。 %v}SJEXFp
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现金 Cash in hand "53'FRj_\
银行存款 Cash in bank 'iQ
其他货币资金-外埠存款Other monetary assets - cash in other cities 1XfH,6\8i
其他货币资金-银行本票 Other monetary assets - cashier‘s check \9;SOA v
其他货币资金-银行汇票 Other monetary assets - bank draft :r4]8X-
其他货币资金-信用卡 Other monetary assets - credit cards %>,B1nt
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #Z;6f{yWf
其他货币资金-存出投资款 Other monetary assets - cash for investment 8H2zMIB
短期投资-股票投资 Investments - Short term - stocks I+JWDYk
短期投资-债券投资 Investments - Short term - bonds ku2gFO
短期投资-基金投资 Investments - Short term - funds q%H`/~AYM
短期投资-其他投资 Investments - Short term - others Kmy'z
短期投资跌价准备 Provision for short-term investment \.0cA4)[$
长期股权投资-股票投资 Long term equity investment - stocks m(2(Caz{
长期股权投资-其他股权投资 Long term equity investment - others }E
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长期债券投资-债券投资 Long term securities investemnt - bonds U
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长期债券投资-其他债权投资 Long term securities investment - others )q.Z}_,)@
长期投资减值准备 Provision for long-term investment K)-Gv|*
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应收票据 Notes receivable N=2BrKb)o
应收股利 Dividends receivable NxOiT#YH
应收利息 Interest receivable 8]SJ=c"}Xf
应收帐款 Trade debtors [cJQ"G '
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Mn)>G36(
预付帐款 Prepayment ,/m@<NyK
应收补贴款 Allowance receivable !WT Z=|
其他应收款 Other debtors .`I;qF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =J@M,mbHg
其他流动资产 Other current assets j@w+>h
物资采购 Purchase =1!,A
原材料 Raw materials Vgh;w-a
包装物 Packing materials OO7
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低值易耗品 Low value consumbles 8`\^wG$W
材料成本差异 Material cost difference 25bbuhss
自制半成品 Self-manufactured goods "o| f
库存商品 Finished goods |6qxRWT"
商品进销差价 Difference between purchase & sales of commodities R,3E_me"}
委托加工物资 Consigned processiong material @ve4rc/LI
委托代销商品 Consignment-out M lv
受托代销商品 Consignment-in cImOZx
分期收款发出商品 Goods on instalment sales B/:+(|
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses FWi c/
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待处理流动资产损益 Unsettled G/L on current assets W^o*^v
待处理固定资产损益 Unsettled G/L on fixed assets 4jWzYuI&J
委托贷款-本金 Consignment loan - principle \IL;}D{
委托贷款-利息 Consignment loan - interest 6[b?ckvi
委托贷款-减值准备 Consignment loan - provision t^8ii
固定资产-房屋建筑物 Fixed assets - Buildings Mz?xvP?z
固定资产-机器设备 Fixed assets - Plant and machinery jb~W(8cj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures O
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固定资产-运输设备 Fixed assets - Automobiles 0r4,27w
累计折旧 Accumulated depreciation $0-}|u]5U
固定资产减值准备 Impairment of fixed assets dz3KBiq
工程物资-专用材料 Project material - specific materials b 8vyJb,K
工程物资-专用设备 Project material - specific equipment mYU7b8x_
工程物资-预付大型设备款 Project material - prepaid for equipment [RAzKzC\M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *qX!
在建工程 Construction in progress +%O_xqq
在建工程减值准备 Impairment of construction in progress t:N
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固定资产清理 Disposal of fixed assets G,{=sFX
无形资产-专利权 Intangible assets - patent b`W2^/D
无形资产-非专利技术 Intangible assets - industrial property and know-how |"K<
无形资产-商标权 Intangible assets - trademark rights LnwI 7uvq
无形资产-土地使用权 Intangible assets - land use rights 2H,
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无形资产-商誉 Intangible assets - goodwill V`ODX>\
无形资产减值准备 Impairment of intangible assets |b
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长期待摊费用 Deferred assets pCB^\M%*
未确认融资费用 Unrecognized finance fees 1 #zIAN>
其他长期资产 Other long term assets O#}d!}SIp
递延税款借项 Deferred assets debits Ok0zgi
应付票据 Notes payable h20<X;
应付帐款 Trade creditors G}2DZ=&>'
预收帐款 Adanvances from customers }3b3^f
代销商品款 Consignment-in payables Moldv
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其他应交款 Other payable to government '8k{\>
其他应付款 Other creditors : ~RY
应付股利 Proposed dividends i 4}4U
待转资产价值 Donated assets ZqDanDM
预计负债 Accrued liabilities 9_$i.@L1
应付短期债券 Short-term debentures payable Mu1H*;_8
其他流动负债 Other current liabilities ~PTqR2x
预提费用 Accrued expenses +#B4Z'nT
应付工资 Payroll payable [Iwb7a0p
应付福利费 Welfare payable 0h3-;%
短期借款-抵押借款 Bank loans - Short term - pledged tny^sG/'
短期借款-信用借款 Bank loans - Short term - credit hc2AGeZr
短期借款-担保借款 Bank loans - Short term - guaranteed $!'S7;*uW
一年内到期长期借款 Long term loans due within one year W[$GB_A)
一年内到期长期应付款 Long term payable due within one year p)x*uqSd
长期借款 Bank loans - Long term UY ^dFbJ
应付债券-债券面值 Bond payable - Par value 4 !q4WQ ;
应付债券-债券溢价 Bond payable - Excess ~x(1g;!^
应付债券-债券折价 Bond payable - Discount vp[;rDsIJ$
应付债券-应计利息 Bond payable - Accrued interest nDFF,ge;a#
长期应付款 Long term payable @W_=Z0]
专项应付款 Specific payable 6'F4p1VG*I
其他长期负债 Other long term liabilities Y:x,pPyl
应交税金-所得税 Tax payable - income tax LH:M`\(DL1
应交税金-增值税 Tax payable - VAT Iu)76Y@=5=
应交税金-营业税 Tax payable - business tax EMTAl;P
应交税金-消费税 Tax payable - consumable tax <n+]\a97*
应交税金-其他 Tax payable - others ]* #k|>Fl
递延税款贷项 Deferred taxation credit S-5|t]LV
股本 Share capital M*+MhM-
已归还投资 Investment returned hoj('P2a#n
利润分配-其他转入 Profit appropriation - other transfer in J2KULXF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [|vE*&:uO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A
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利润分配-提取储备基金 Profit appropriation - reserve fund dj;Zzt3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z#j)
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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 >u-6,[(5X*
利润分配-利润归还投资 Profit appropriation - return investment by profit 342m=7lK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .5tE, (<?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Bd8{25{c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #GlQwk3
期初未分配利润 Retained earnings, beginning of the year aFbIJm=!
资本公积-股本溢价 Capital surplus - share premium Li? _P5+a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .{=|N8*py8
资本公积-接受现金捐赠 Capital surplus - cash donation [9lfR5=Xw[
资本公积-股权投资准备 Capital surplus - investment reserve ./KXElvQ%
资本公积-拨款转入 Capital surplus - subsidiary DHnO ,"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }|Ao@UvH
资本公积-其他 Capital surplus - others fOHgz,x=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j "^V?e5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R.Uwf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iC.k8r+~
盈余公积-储备基金 Surplus reserve - reserve fund W5f|#{&L:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O} &%R:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,$,c<M
主营业务收入 Sales J8;l G
主营业务成本 Cost of sales )5j1;A:gr
主营业务税金及附加 Sales tax nYvx[
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营业费用 Operating expenses }JWLm.e
管理费用 General and administrative expenses } 5nVZ
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财务费用 Financial expenses VJf|r#2
投资收益 Investment income =dp(+7Va
其他业务收入 Other operating income \\D(St
营业外收入 Non-operating income e Lj1
补贴收入 Subsidy income I\8F.J1_
其他业务支出 Other operating expenses P{gGvC,
营业外支出 Non-operating expenses K.R4.{mo
所得税 Income tax bzC|aUGM
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