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 。 ap[Q'=A`
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现金 Cash in hand )odz/\9n3c
银行存款 Cash in bank P=.T|l1
其他货币资金-外埠存款Other monetary assets - cash in other cities y~<_ux,
其他货币资金-银行本票 Other monetary assets - cashier‘s check x*wr8$@J
其他货币资金-银行汇票 Other monetary assets - bank draft vpoJ{TPO
其他货币资金-信用卡 Other monetary assets - credit cards BoofJm
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jUB`=d|
其他货币资金-存出投资款 Other monetary assets - cash for investment QVe<Z A8N;
短期投资-股票投资 Investments - Short term - stocks \8]("l}ms8
短期投资-债券投资 Investments - Short term - bonds `}#n#C)
短期投资-基金投资 Investments - Short term - funds 34t[]v|LD
短期投资-其他投资 Investments - Short term - others 9C:V i
短期投资跌价准备 Provision for short-term investment -Hg,:re2
长期股权投资-股票投资 Long term equity investment - stocks #yOn /
长期股权投资-其他股权投资 Long term equity investment - others %Ktlez:S
长期债券投资-债券投资 Long term securities investemnt - bonds kI,O9z7A7
长期债券投资-其他债权投资 Long term securities investment - others ?e[]UO
长期投资减值准备 Provision for long-term investment $Fv|w9
应收票据 Notes receivable #g]eDU-[
应收股利 Dividends receivable [~k!wipK
应收利息 Interest receivable 2 5Ia
应收帐款 Trade debtors kjj?X|Un
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qwYq9A$+
预付帐款 Prepayment 0|FQIhVuY
应收补贴款 Allowance receivable FIpJ>E"n
其他应收款 Other debtors z/|tsVK
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9C| -|mo
其他流动资产 Other current assets I GB)
物资采购 Purchase >H,PST
原材料 Raw materials p&ZLd`
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包装物 Packing materials 1V;,ZGI*
低值易耗品 Low value consumbles 1_z~<d
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材料成本差异 Material cost difference e.]k4
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自制半成品 Self-manufactured goods LR
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库存商品 Finished goods %R?#Y1Tq;
商品进销差价 Difference between purchase & sales of commodities v.Xmrry
委托加工物资 Consigned processiong material 5>&C.+A 9
委托代销商品 Consignment-out ig4mj47wJ
受托代销商品 Consignment-in i 8:^1rHp)
分期收款发出商品 Goods on instalment sales 9 tIE+RD
存货跌价准备 Provision for obsolete stocks qoOq47F
待摊费用 Prepaid expenses d*Kg_He-
待处理流动资产损益 Unsettled G/L on current assets 3'[
g2JR
待处理固定资产损益 Unsettled G/L on fixed assets WR}<^ax
委托贷款-本金 Consignment loan - principle W"1=K]B
委托贷款-利息 Consignment loan - interest |4F'Zu}g>
委托贷款-减值准备 Consignment loan - provision P;ovPyoO
固定资产-房屋建筑物 Fixed assets - Buildings Z)G@ahOQ
固定资产-机器设备 Fixed assets - Plant and machinery y-o54e$4Cq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 94L>%{59
固定资产-运输设备 Fixed assets - Automobiles @!%HEs!# #
累计折旧 Accumulated depreciation idNg&'
固定资产减值准备 Impairment of fixed assets 'Jl73
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工程物资-专用材料 Project material - specific materials Kj*$'('
工程物资-专用设备 Project material - specific equipment lNB<_SO
工程物资-预付大型设备款 Project material - prepaid for equipment z&Lcl{<MA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Vn6]h|vm
在建工程 Construction in progress m]/sR3yF
在建工程减值准备 Impairment of construction in progress )OV2CP
固定资产清理 Disposal of fixed assets MO_;8v~0
无形资产-专利权 Intangible assets - patent _hi8mo
无形资产-非专利技术 Intangible assets - industrial property and know-how |\SwZTr
无形资产-商标权 Intangible assets - trademark rights }RZN3U=
无形资产-土地使用权 Intangible assets - land use rights W.TdhJW9
无形资产-商誉 Intangible assets - goodwill Z1oUAzpj4
无形资产减值准备 Impairment of intangible assets R<e ~Cb-
长期待摊费用 Deferred assets >?GCH(eW%
未确认融资费用 Unrecognized finance fees 1IWP~G
其他长期资产 Other long term assets BS+=*3J
递延税款借项 Deferred assets debits S &F
应付票据 Notes payable r$&WwH2^
应付帐款 Trade creditors 9oxn-)6JC
预收帐款 Adanvances from customers /t_AiM,(
代销商品款 Consignment-in payables zN,2
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其他应交款 Other payable to government :PQvt/-'(D
其他应付款 Other creditors F+?g0w[
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应付股利 Proposed dividends e%JH q
待转资产价值 Donated assets a
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预计负债 Accrued liabilities ] F2{:RW
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities 3zo:)N \K
预提费用 Accrued expenses Ogp@!
应付工资 Payroll payable 48n 7<M;I
应付福利费 Welfare payable JI|MR#_u
短期借款-抵押借款 Bank loans - Short term - pledged 1g_D
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短期借款-信用借款 Bank loans - Short term - credit 'klYGp
短期借款-担保借款 Bank loans - Short term - guaranteed }Z8DVTpX}
一年内到期长期借款 Long term loans due within one year z#\YA]1
一年内到期长期应付款 Long term payable due within one year ,=`iQl3(y/
长期借款 Bank loans - Long term @JpkG%eK
应付债券-债券面值 Bond payable - Par value _#TbOfu
应付债券-债券溢价 Bond payable - Excess rjL4t^rT
应付债券-债券折价 Bond payable - Discount lAo S 9w
应付债券-应计利息 Bond payable - Accrued interest zfm#yDf
长期应付款 Long term payable i
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专项应付款 Specific payable ;BYv&(#u1q
其他长期负债 Other long term liabilities @Jr@
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应交税金-所得税 Tax payable - income tax bSS=<G9
应交税金-增值税 Tax payable - VAT qp55U*
应交税金-营业税 Tax payable - business tax mI-9=6T_
应交税金-消费税 Tax payable - consumable tax ljJR7<
应交税金-其他 Tax payable - others xc_-1u4a9
递延税款贷项 Deferred taxation credit $Ce;}sM
股本 Share capital 0i/!nke.
已归还投资 Investment returned QZamf
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利润分配-其他转入 Profit appropriation - other transfer in )UAkg
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nsy eid*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )G@/E^ySM
利润分配-提取储备基金 Profit appropriation - reserve fund 6:qh%ZR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c^`(5}39v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )P
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利润分配-利润归还投资 Profit appropriation - return investment by profit P2sM3C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends e~NF}9#A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0p1~!X=I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n_@cjO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FP9FE `x
期初未分配利润 Retained earnings, beginning of the year XcM.<Dn3
资本公积-股本溢价 Capital surplus - share premium p+; La
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \wxLt}T-Q
资本公积-接受现金捐赠 Capital surplus - cash donation esK0H<]
资本公积-股权投资准备 Capital surplus - investment reserve ~=Q Tv8
资本公积-拨款转入 Capital surplus - subsidiary )9z3T>QW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation pX]"^f1?O
资本公积-其他 Capital surplus - others b]Z>P{ j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Pm!/#PtX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oO][X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AIw< 5lW
盈余公积-储备基金 Surplus reserve - reserve fund sL\W6ej
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hO0g3^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f/{*v4!
主营业务收入 Sales 6;#Rd|
主营业务成本 Cost of sales xoyH5ZK@
主营业务税金及附加 Sales tax to#N>VfD
营业费用 Operating expenses DE" Y(;S
管理费用 General and administrative expenses <}bF49z
财务费用 Financial expenses KIYs[0*k
投资收益 Investment income f'
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其他业务收入 Other operating income J:oAzBFpA
营业外收入 Non-operating income |}naI_Qudv
补贴收入 Subsidy income _Sn45h@"
其他业务支出 Other operating expenses \2VYDBi?|
营业外支出 Non-operating expenses q-TDg0
所得税 Income tax _"G./X
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