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 。 ;^so;>F
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现金 Cash in hand f(*iagEy
银行存款 Cash in bank 9_J'P2e
其他货币资金-外埠存款Other monetary assets - cash in other cities #i-b|J+%
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 g"X!&$&
其他货币资金-信用卡 Other monetary assets - credit cards $`"$ZI6[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IMHt#M`
其他货币资金-存出投资款 Other monetary assets - cash for investment Jr,**,wA
短期投资-股票投资 Investments - Short term - stocks )*9,H|2nS
短期投资-债券投资 Investments - Short term - bonds 'F Cmbry
短期投资-基金投资 Investments - Short term - funds #}C
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短期投资-其他投资 Investments - Short term - others e+wINW
短期投资跌价准备 Provision for short-term investment fI-f Gx
长期股权投资-股票投资 Long term equity investment - stocks $&.
rS.*
长期股权投资-其他股权投资 Long term equity investment - others 'OsRQ)E
长期债券投资-债券投资 Long term securities investemnt - bonds UZ7ukn-
长期债券投资-其他债权投资 Long term securities investment - others o(oD8Ni
长期投资减值准备 Provision for long-term investment Qsr+f~"W
应收票据 Notes receivable $%?[f;S3,
应收股利 Dividends receivable )W!\D/C+
应收利息 Interest receivable ~Da-|FKa>
应收帐款 Trade debtors eZmwF@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -}"nb-RR\
预付帐款 Prepayment ;~Q`TWC
应收补贴款 Allowance receivable (Iv*sd
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其他应收款 Other debtors opon"{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors J''lOj(@
其他流动资产 Other current assets lLNI5C
物资采购 Purchase -n
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原材料 Raw materials r/RX|M
包装物 Packing materials C$`^(?iO/
低值易耗品 Low value consumbles 1cd3m
材料成本差异 Material cost difference LCok4N$o
自制半成品 Self-manufactured goods (iY2d_FQ[
库存商品 Finished goods :Oi}X7\
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material (4FZK7Fm
委托代销商品 Consignment-out u Uh6/=y
受托代销商品 Consignment-in G-Zn-I
分期收款发出商品 Goods on instalment sales m%)S<L7
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存货跌价准备 Provision for obsolete stocks ;H"OZRQ
待摊费用 Prepaid expenses @{@)gE
待处理流动资产损益 Unsettled G/L on current assets H
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待处理固定资产损益 Unsettled G/L on fixed assets /7K7o8g
委托贷款-本金 Consignment loan - principle cC
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委托贷款-利息 Consignment loan - interest FQ]5W |e
委托贷款-减值准备 Consignment loan - provision Cuo"6, M
固定资产-房屋建筑物 Fixed assets - Buildings a!;CY1>
固定资产-机器设备 Fixed assets - Plant and machinery .
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ])vqXjN6"
固定资产-运输设备 Fixed assets - Automobiles )C$1))
累计折旧 Accumulated depreciation =T#?:J#a
固定资产减值准备 Impairment of fixed assets %Wt F\p
工程物资-专用材料 Project material - specific materials X92I==-w
工程物资-专用设备 Project material - specific equipment Gc<^b
工程物资-预付大型设备款 Project material - prepaid for equipment Lc f]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production WWv.kglz
在建工程 Construction in progress __)"-\w-_(
在建工程减值准备 Impairment of construction in progress BXUd
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固定资产清理 Disposal of fixed assets BqDOo(%1)
无形资产-专利权 Intangible assets - patent .zvvk
无形资产-非专利技术 Intangible assets - industrial property and know-how z"V`8D
无形资产-商标权 Intangible assets - trademark rights VoNk.h"T
无形资产-土地使用权 Intangible assets - land use rights "cDc~~3/@
无形资产-商誉 Intangible assets - goodwill /5Xt<7vm8
无形资产减值准备 Impairment of intangible assets "2`/mtMon
长期待摊费用 Deferred assets gX/?
未确认融资费用 Unrecognized finance fees {hx=6"@
其他长期资产 Other long term assets EP6@5PNZ
递延税款借项 Deferred assets debits Hx ojxZwm
应付票据 Notes payable 10m`LG
应付帐款 Trade creditors QX+&[G!DZH
预收帐款 Adanvances from customers |6~ Kin
代销商品款 Consignment-in payables u\=yY.
其他应交款 Other payable to government P8GGN
其他应付款 Other creditors c1g'l.XL
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应付股利 Proposed dividends 2z9N/SyN
待转资产价值 Donated assets *r iWrG
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable TR!7@Mu3
其他流动负债 Other current liabilities C40W@*6S2
预提费用 Accrued expenses NeniQeR
应付工资 Payroll payable &Pgk$e%>
应付福利费 Welfare payable }*vO&J@z
短期借款-抵押借款 Bank loans - Short term - pledged 36yIfC,
短期借款-信用借款 Bank loans - Short term - credit gr4JaV
短期借款-担保借款 Bank loans - Short term - guaranteed ePTN^#|W
一年内到期长期借款 Long term loans due within one year gHVD,Jr
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term {\ogw
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应付债券-债券面值 Bond payable - Par value ^\3z$ntF
应付债券-债券溢价 Bond payable - Excess LO)p2[5#R
应付债券-债券折价 Bond payable - Discount r&nEM6
应付债券-应计利息 Bond payable - Accrued interest g HKA:j`c
长期应付款 Long term payable Ej'N!d.
专项应付款 Specific payable N0UZ%,h\
其他长期负债 Other long term liabilities )7a
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应交税金-所得税 Tax payable - income tax DK(8Ml:k
应交税金-增值税 Tax payable - VAT [k7 ;^A5/
应交税金-营业税 Tax payable - business tax j Ysg'Rl
应交税金-消费税 Tax payable - consumable tax 1f0ma
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应交税金-其他 Tax payable - others kl#)0yqN0
递延税款贷项 Deferred taxation credit :bz;_DZP
股本 Share capital uar[D|DcD"
已归还投资 Investment returned els71t -
利润分配-其他转入 Profit appropriation - other transfer in VPOp#;"%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5} 1qo7;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rqhRrG{L|&
利润分配-提取储备基金 Profit appropriation - reserve fund iayxN5,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |}<!O@<|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t&rr;W]
利润分配-利润归还投资 Profit appropriation - return investment by profit Lq{/r+tt/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `qa>6`\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N~9zQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e)]DFP[n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares opqf)C
期初未分配利润 Retained earnings, beginning of the year S?#'Y*h
资本公积-股本溢价 Capital surplus - share premium Xh`Oin}<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fl<j]{*v
资本公积-接受现金捐赠 Capital surplus - cash donation }Z% j=c"d
资本公积-股权投资准备 Capital surplus - investment reserve }62
Q{>`
资本公积-拨款转入 Capital surplus - subsidiary n$3w=9EX*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1Ewg_/R
资本公积-其他 Capital surplus - others :/i13FQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4j~WrdI*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5z"[{#/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;
Dc\[r
盈余公积-储备基金 Surplus reserve - reserve fund c_syJ<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?)FY7[x.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a>Xq
主营业务收入 Sales I7jIA>ZZi
主营业务成本 Cost of sales W29GM -,K
主营业务税金及附加 Sales tax }r:8w*47
营业费用 Operating expenses |@*
管理费用 General and administrative expenses :c0 |w
财务费用 Financial expenses {fu[&@XV
投资收益 Investment income #L xfE<^
其他业务收入 Other operating income ~)]n67Or~
营业外收入 Non-operating income Owm2/
补贴收入 Subsidy income n]bxG8~t
其他业务支出 Other operating expenses gOm%?sg
营业外支出 Non-operating expenses i-Ri;E
所得税 Income tax a,\GOy(q{
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