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 。 fB1JU1
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现金 Cash in hand 2-o,4EfHVO
银行存款 Cash in bank P{(m: `N
其他货币资金-外埠存款Other monetary assets - cash in other cities vH#
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其他货币资金-银行本票 Other monetary assets - cashier‘s check aP8Im1<A
其他货币资金-银行汇票 Other monetary assets - bank draft -ud~'<k
其他货币资金-信用卡 Other monetary assets - credit cards PHfGl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit s[nOB0
其他货币资金-存出投资款 Other monetary assets - cash for investment IL3,dad'^
短期投资-股票投资 Investments - Short term - stocks .{7?Y;_(
短期投资-债券投资 Investments - Short term - bonds !aa^kcEjnL
短期投资-基金投资 Investments - Short term - funds ~#I
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短期投资-其他投资 Investments - Short term - others U( W#H|
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks ]!YzbvoR
长期股权投资-其他股权投资 Long term equity investment - others :b=`sUn<X+
长期债券投资-债券投资 Long term securities investemnt - bonds |xQj2?_z*
长期债券投资-其他债权投资 Long term securities investment - others m
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长期投资减值准备 Provision for long-term investment s]L`&fY]O
应收票据 Notes receivable hx)Ed
应收股利 Dividends receivable V QPq+78
应收利息 Interest receivable yu#Jw
应收帐款 Trade debtors Yr-,0${m
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x18ei@c
预付帐款 Prepayment t=XiSj\n
应收补贴款 Allowance receivable Rr%]/%
其他应收款 Other debtors kG?tgO?*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8k_,Hni
其他流动资产 Other current assets X?>S24I"9
物资采购 Purchase K W04
原材料 Raw materials xd(AUl4qY
包装物 Packing materials Mk@ _uPm
低值易耗品 Low value consumbles b\=0[kBQw
材料成本差异 Material cost difference +R2
自制半成品 Self-manufactured goods RF6(n8["MW
库存商品 Finished goods BqR;d
商品进销差价 Difference between purchase & sales of commodities bGK&W;Myk
委托加工物资 Consigned processiong material jX
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委托代销商品 Consignment-out 5 Nl>4d`
受托代销商品 Consignment-in WgE~H)_%
分期收款发出商品 Goods on instalment sales *>_:E6)
存货跌价准备 Provision for obsolete stocks Ba`]Sm=
待摊费用 Prepaid expenses N:L<ySJ7
待处理流动资产损益 Unsettled G/L on current assets V_+3@C
待处理固定资产损益 Unsettled G/L on fixed assets LYWQqxB
委托贷款-本金 Consignment loan - principle 14oD^`-t
委托贷款-利息 Consignment loan - interest /DbwqBx
委托贷款-减值准备 Consignment loan - provision QREIr |q'
固定资产-房屋建筑物 Fixed assets - Buildings Yo7ctwzdH;
固定资产-机器设备 Fixed assets - Plant and machinery %NeKDE
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Hd;>k$B
固定资产-运输设备 Fixed assets - Automobiles E8%O+x}
累计折旧 Accumulated depreciation i.F[.-.
固定资产减值准备 Impairment of fixed assets qmxkmO+Qur
工程物资-专用材料 Project material - specific materials 50_%Tl[
工程物资-专用设备 Project material - specific equipment j{p0yuZ)<
工程物资-预付大型设备款 Project material - prepaid for equipment Em4TEv
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4`Fbl]Q
在建工程 Construction in progress 9oc[}k-M
在建工程减值准备 Impairment of construction in progress tQ`tHe
固定资产清理 Disposal of fixed assets w?Q@"^IL
无形资产-专利权 Intangible assets - patent Lg Bs<2
无形资产-非专利技术 Intangible assets - industrial property and know-how ?:U6MjlQ"{
无形资产-商标权 Intangible assets - trademark rights ;yHA.
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无形资产-土地使用权 Intangible assets - land use rights /3Se*"u
无形资产-商誉 Intangible assets - goodwill {_k 6 t
无形资产减值准备 Impairment of intangible assets ge[
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长期待摊费用 Deferred assets ?\c*DNM'
未确认融资费用 Unrecognized finance fees )}paQmy#
其他长期资产 Other long term assets *l7
ojv
递延税款借项 Deferred assets debits I*ho@`U
应付票据 Notes payable q/4PX
应付帐款 Trade creditors g@nE7H1V
预收帐款 Adanvances from customers NiWooFPKJ
代销商品款 Consignment-in payables ig?]kZ
其他应交款 Other payable to government Oh8;YE-%
其他应付款 Other creditors W>B:W 0A
应付股利 Proposed dividends Y
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待转资产价值 Donated assets k U3]
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预计负债 Accrued liabilities -Ep-v4}
应付短期债券 Short-term debentures payable v[Ar{t&
其他流动负债 Other current liabilities j5$Sm
预提费用 Accrued expenses ss,6;wfX
应付工资 Payroll payable $]Fe9E?
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged kP[ Y
短期借款-信用借款 Bank loans - Short term - credit ;|
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短期借款-担保借款 Bank loans - Short term - guaranteed Nb B`6@r
一年内到期长期借款 Long term loans due within one year Cs*u{O
一年内到期长期应付款 Long term payable due within one year y# x]?
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长期借款 Bank loans - Long term ->93.sge
应付债券-债券面值 Bond payable - Par value JY
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应付债券-债券溢价 Bond payable - Excess V2.MZ9
应付债券-债券折价 Bond payable - Discount @8/-^Rh*
应付债券-应计利息 Bond payable - Accrued interest eRv3ZHH
长期应付款 Long term payable ["@K~my~D*
专项应付款 Specific payable Cu/w><h)
其他长期负债 Other long term liabilities ,Hj=]e2?
应交税金-所得税 Tax payable - income tax T}4RlIZF
应交税金-增值税 Tax payable - VAT :[AW
应交税金-营业税 Tax payable - business tax ,&l>^w/
应交税金-消费税 Tax payable - consumable tax RYvS,hf6z
应交税金-其他 Tax payable - others n*_FC
递延税款贷项 Deferred taxation credit D $ `yxc
股本 Share capital Kq.)5%~>
已归还投资 Investment returned ql8CgL
利润分配-其他转入 Profit appropriation - other transfer in }dB01Jl
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JsiJ=zo<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FQ O6w'
利润分配-提取储备基金 Profit appropriation - reserve fund N$_Rzh"9rr
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund meIY00
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gy* N)iv%
利润分配-利润归还投资 Profit appropriation - return investment by profit uFECfh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~BZ A_w"`1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UHR)]5Lt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r[~Km5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &LYU#$sj
期初未分配利润 Retained earnings, beginning of the year %2qvK}
资本公积-股本溢价 Capital surplus - share premium v}[7)oj|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve srC'!I=s>8
资本公积-接受现金捐赠 Capital surplus - cash donation hEEbH@b
资本公积-股权投资准备 Capital surplus - investment reserve U24?+/5D]
资本公积-拨款转入 Capital surplus - subsidiary SJ+.i
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2Uk$9s
资本公积-其他 Capital surplus - others <\yM{
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B23R9.FK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =zI
eZ7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5N '
QG<jE
盈余公积-储备基金 Surplus reserve - reserve fund E#_}y}7JY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !&19%C4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment IURi90Ir
主营业务收入 Sales m:
w/[|_
主营业务成本 Cost of sales 8tPq5i
主营业务税金及附加 Sales tax P_i2yhpK
营业费用 Operating expenses qW7S<ouh
管理费用 General and administrative expenses ZEHz/Y%
财务费用 Financial expenses 59ro-nA9v
投资收益 Investment income $7PFos%@
其他业务收入 Other operating income 9Y*6AaKE6
营业外收入 Non-operating income 2:2rwH }e
补贴收入 Subsidy income =|uX?
其他业务支出 Other operating expenses i' N
营业外支出 Non-operating expenses 9h~>7VeZ)
所得税 Income tax CXJ0N
7eh}Je8