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 。 F*_g3K!!
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现金 Cash in hand U p=J&^.
银行存款 Cash in bank .]SE>3
其他货币资金-外埠存款Other monetary assets - cash in other cities 0,a\vs%@X
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft C_mPw
其他货币资金-信用卡 Other monetary assets - credit cards oJE~dY$Q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +&6R(7XC
其他货币资金-存出投资款 Other monetary assets - cash for investment 4D=p#KZ
短期投资-股票投资 Investments - Short term - stocks %JF.m$-
短期投资-债券投资 Investments - Short term - bonds 3J%(2}{y
短期投资-基金投资 Investments - Short term - funds `md)|PSU
短期投资-其他投资 Investments - Short term - others L #c*)
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 =~}\g;K1Q
长期股权投资-其他股权投资 Long term equity investment - others 9%55R >s$
长期债券投资-债券投资 Long term securities investemnt - bonds 00X~/'!
长期债券投资-其他债权投资 Long term securities investment - others q1Gc0{+)
长期投资减值准备 Provision for long-term investment $lz\te
应收票据 Notes receivable L 1iA
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应收股利 Dividends receivable Y3KKskhLx
应收利息 Interest receivable 96x$Xl;
应收帐款 Trade debtors fTQRn
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?WyL|;b*
预付帐款 Prepayment SEu1M}+E
应收补贴款 Allowance receivable 3 (Bd`=9
其他应收款 Other debtors kcGs2Y_*&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /UtCJMQ
其他流动资产 Other current assets Gw%P5 r}Y
物资采购 Purchase 1W*%}!&Gm
原材料 Raw materials <mN.6@*{
包装物 Packing materials {=};<;_F
低值易耗品 Low value consumbles ++=t|ZS
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材料成本差异 Material cost difference QT)D|]bH
自制半成品 Self-manufactured goods AWsy9
库存商品 Finished goods mux_S2x9m\
商品进销差价 Difference between purchase & sales of commodities sx7;G^93
委托加工物资 Consigned processiong material M#ED49Dh>
委托代销商品 Consignment-out H*s_A/$
受托代销商品 Consignment-in Jm0o[4
分期收款发出商品 Goods on instalment sales Z&BJ/qk
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存货跌价准备 Provision for obsolete stocks fP<Tvf
待摊费用 Prepaid expenses $<'i+kK
待处理流动资产损益 Unsettled G/L on current assets aly1=j
待处理固定资产损益 Unsettled G/L on fixed assets *q**,_?;
委托贷款-本金 Consignment loan - principle QCjC|T9
委托贷款-利息 Consignment loan - interest 2wCTd:e:
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings l`"i'P
固定资产-机器设备 Fixed assets - Plant and machinery ;>%@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 36MqEUjyB
固定资产-运输设备 Fixed assets - Automobiles )lB 3U
累计折旧 Accumulated depreciation 3jH-!M5
固定资产减值准备 Impairment of fixed assets #2AKO/
工程物资-专用材料 Project material - specific materials Nmu;+{19M
工程物资-专用设备 Project material - specific equipment Y.FqWJP=p
工程物资-预付大型设备款 Project material - prepaid for equipment ]rk8Jsg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sv}k_6XgY
在建工程 Construction in progress BCUn[4Gp
在建工程减值准备 Impairment of construction in progress rZ[}vU/H`
固定资产清理 Disposal of fixed assets oZVq}}R
无形资产-专利权 Intangible assets - patent L>:YGM
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无形资产-非专利技术 Intangible assets - industrial property and know-how Z|l/6L8
无形资产-商标权 Intangible assets - trademark rights cPu<:<F[
无形资产-土地使用权 Intangible assets - land use rights 8['8ctX
无形资产-商誉 Intangible assets - goodwill ;.dy
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无形资产减值准备 Impairment of intangible assets Q)vf>LwC2S
长期待摊费用 Deferred assets p@`]9tLP(K
未确认融资费用 Unrecognized finance fees /4K ^-
其他长期资产 Other long term assets !mX-g]4E
递延税款借项 Deferred assets debits '8RBR%)y
应付票据 Notes payable m[l[yUw#
应付帐款 Trade creditors VAGQR&T?
预收帐款 Adanvances from customers {|:ro!&
代销商品款 Consignment-in payables
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其他应交款 Other payable to government Q:rQ;/b0/
其他应付款 Other creditors _o,Mji|
应付股利 Proposed dividends 5SOl:{A+
待转资产价值 Donated assets p>9-Ga
预计负债 Accrued liabilities i"4&UJu1;
应付短期债券 Short-term debentures payable [yFf(>B
其他流动负债 Other current liabilities Nj~3FL
预提费用 Accrued expenses p1}m_
应付工资 Payroll payable
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应付福利费 Welfare payable I;u1mywd
短期借款-抵押借款 Bank loans - Short term - pledged R H^!7W*
短期借款-信用借款 Bank loans - Short term - credit qhE1
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短期借款-担保借款 Bank loans - Short term - guaranteed :_,oD
一年内到期长期借款 Long term loans due within one year 98Dg[O
一年内到期长期应付款 Long term payable due within one year ],.1=iY
长期借款 Bank loans - Long term aFfd!a"n
应付债券-债券面值 Bond payable - Par value Qf=+%-$Y
应付债券-债券溢价 Bond payable - Excess ;^yR,32F
应付债券-债券折价 Bond payable - Discount vZ0K1UTEXY
应付债券-应计利息 Bond payable - Accrued interest |:[
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长期应付款 Long term payable 6 +2M$3_U
专项应付款 Specific payable )P|&o%E
其他长期负债 Other long term liabilities %
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应交税金-所得税 Tax payable - income tax 3$
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应交税金-增值税 Tax payable - VAT #gQaNc?
应交税金-营业税 Tax payable - business tax ~d.Z.AD
应交税金-消费税 Tax payable - consumable tax ?q l
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应交税金-其他 Tax payable - others Gt|m;o
递延税款贷项 Deferred taxation credit
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股本 Share capital kuX{2h*`
已归还投资 Investment returned V{D~e0i/v
利润分配-其他转入 Profit appropriation - other transfer in IH2V.>h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qcWY8sYf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sFrerv&0
利润分配-提取储备基金 Profit appropriation - reserve fund q$ZmR]p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund XCAy _fL<B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iCZuE:I1K,
利润分配-利润归还投资 Profit appropriation - return investment by profit $F#eD0|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p#QR^|7"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^F="'/Pq[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9P7^*f:E
期初未分配利润 Retained earnings, beginning of the year OZSM2 ~
资本公积-股本溢价 Capital surplus - share premium K
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g##yR/L
资本公积-接受现金捐赠 Capital surplus - cash donation x 8_nLZ
资本公积-股权投资准备 Capital surplus - investment reserve +m>)q4e
资本公积-拨款转入 Capital surplus - subsidiary q
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation R?Ou=
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资本公积-其他 Capital surplus - others X?B\+dq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qRbU@o.3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .@`5>_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R5b!Ao
盈余公积-储备基金 Surplus reserve - reserve fund Xu
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment <0h,{28
主营业务收入 Sales 0e,U&B<W
主营业务成本 Cost of sales Z;"YUu[(
主营业务税金及附加 Sales tax +qiI;C_P\
营业费用 Operating expenses H'_ v
管理费用 General and administrative expenses
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财务费用 Financial expenses UzKB "Q
投资收益 Investment income {yCE >F\
其他业务收入 Other operating income @?/> $
营业外收入 Non-operating income tmgZNg
补贴收入 Subsidy income #*~3gMI{=
其他业务支出 Other operating expenses C&/_mm5
营业外支出 Non-operating expenses tZz *O%
所得税 Income tax 0Z&ua
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