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 。 \ed(<e>
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现金 Cash in hand 3!x)LUWfWY
银行存款 Cash in bank \/Y<.#?_
其他货币资金-外埠存款Other monetary assets - cash in other cities vt,X:3
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z%=E/xT
其他货币资金-银行汇票 Other monetary assets - bank draft p}uw-$O
其他货币资金-信用卡 Other monetary assets - credit cards -nSqB{s!SD
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p04w83 jX
其他货币资金-存出投资款 Other monetary assets - cash for investment ^ j7pF.j
短期投资-股票投资 Investments - Short term - stocks ~Sq >c3Wn
短期投资-债券投资 Investments - Short term - bonds w6 .HvH-@?
短期投资-基金投资 Investments - Short term - funds q[ZYlF,Ho
短期投资-其他投资 Investments - Short term - others us+adS.l&
短期投资跌价准备 Provision for short-term investment ,-Gw#!0
长期股权投资-股票投资 Long term equity investment - stocks g!uhy}
长期股权投资-其他股权投资 Long term equity investment - others 10^=1@U
长期债券投资-债券投资 Long term securities investemnt - bonds i/Z5/(z
F
长期债券投资-其他债权投资 Long term securities investment - others /2q
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长期投资减值准备 Provision for long-term investment N~(}?'y9S
应收票据 Notes receivable c,^-nH'X>
应收股利 Dividends receivable 3u<2~!sR
应收利息 Interest receivable gy.;
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应收帐款 Trade debtors _De;SB%V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t
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预付帐款 Prepayment /_8V+@im
应收补贴款 Allowance receivable #s%$kYp 1
其他应收款 Other debtors 3*
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =Ju}{ bX
其他流动资产 Other current assets Tj:F Qnx
物资采购 Purchase 9q?gmAn.
原材料 Raw materials >qla,}x
包装物 Packing materials cW\ 7yZh
低值易耗品 Low value consumbles b3H;Ea?^^<
材料成本差异 Material cost difference s~CA
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自制半成品 Self-manufactured goods Kt(p|
库存商品 Finished goods hSmM OS{
商品进销差价 Difference between purchase & sales of commodities <:w7^m
委托加工物资 Consigned processiong material #]2u!ama
委托代销商品 Consignment-out q I}Zg)q]
受托代销商品 Consignment-in .755-S
分期收款发出商品 Goods on instalment sales S{ !hpq~o
存货跌价准备 Provision for obsolete stocks aU@z\sQ
待摊费用 Prepaid expenses Sk-Ti\
待处理流动资产损益 Unsettled G/L on current assets b,wO^07-3^
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle +7w>ujeeJA
委托贷款-利息 Consignment loan - interest ]@EjKgs
委托贷款-减值准备 Consignment loan - provision iVRz
固定资产-房屋建筑物 Fixed assets - Buildings cQjJ9o7
固定资产-机器设备 Fixed assets - Plant and machinery ^]HwStn&=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #,sJd ^uI
固定资产-运输设备 Fixed assets - Automobiles P+xZaf
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累计折旧 Accumulated depreciation TocqoYX{{
固定资产减值准备 Impairment of fixed assets ^*W3{eyi(L
工程物资-专用材料 Project material - specific materials yd k
工程物资-专用设备 Project material - specific equipment _B2t|uQ
工程物资-预付大型设备款 Project material - prepaid for equipment UOyP6ej
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7^1ikmYY
在建工程 Construction in progress lU?"\m
在建工程减值准备 Impairment of construction in progress =S,^"D\Z:
固定资产清理 Disposal of fixed assets -Ac^#/[0
无形资产-专利权 Intangible assets - patent .|K5b]na
无形资产-非专利技术 Intangible assets - industrial property and know-how 1D$k:|pP~
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights ^,3 >}PU
无形资产-商誉 Intangible assets - goodwill O3Uu{'=0
无形资产减值准备 Impairment of intangible assets 'EQAG
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长期待摊费用 Deferred assets E_?
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未确认融资费用 Unrecognized finance fees j>U.(K
其他长期资产 Other long term assets wBf
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递延税款借项 Deferred assets debits -v:Y\=[\
应付票据 Notes payable z9gZ/d
应付帐款 Trade creditors 5g=" #
预收帐款 Adanvances from customers #Xc~3rg9
代销商品款 Consignment-in payables aPbHrk*/
其他应交款 Other payable to government W\Gg!XsLk
其他应付款 Other creditors FUQT ,7CA
应付股利 Proposed dividends `
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待转资产价值 Donated assets XH/|jE.9^|
预计负债 Accrued liabilities *m;L.r`5[
应付短期债券 Short-term debentures payable _T1e##Sq,
其他流动负债 Other current liabilities T@L^RaPX
预提费用 Accrued expenses Sdn]
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应付工资 Payroll payable .p&M@h
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应付福利费 Welfare payable ]b[3 th*
短期借款-抵押借款 Bank loans - Short term - pledged fRbVc
短期借款-信用借款 Bank loans - Short term - credit !"wIb.j}0
短期借款-担保借款 Bank loans - Short term - guaranteed up`6IWlLE
一年内到期长期借款 Long term loans due within one year EV
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一年内到期长期应付款 Long term payable due within one year {uw]s<
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长期借款 Bank loans - Long term NIgt"o[I
应付债券-债券面值 Bond payable - Par value Gce![<|ph
应付债券-债券溢价 Bond payable - Excess E yNCky
应付债券-债券折价 Bond payable - Discount >uVG]
应付债券-应计利息 Bond payable - Accrued interest d00r&Mc
长期应付款 Long term payable 3[c54S+(U
专项应付款 Specific payable n4ISHxM
其他长期负债 Other long term liabilities }\9qN! ol
应交税金-所得税 Tax payable - income tax v>,XJ 7P
应交税金-增值税 Tax payable - VAT S_)va#b#
应交税金-营业税 Tax payable - business tax ;;2s{{(R
应交税金-消费税 Tax payable - consumable tax jWm<!<~
应交税金-其他 Tax payable - others x
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递延税款贷项 Deferred taxation credit MQI6e".
股本 Share capital {P*RA'H3G
已归还投资 Investment returned uQ{M<%K
利润分配-其他转入 Profit appropriation - other transfer in f#!Ljjf$;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Wg#>2)>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H7uW
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利润分配-提取储备基金 Profit appropriation - reserve fund J
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #jnb6v=5v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H#f
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利润分配-利润归还投资 Profit appropriation - return investment by profit n|8fdiK#}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends bkV_ ^8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Baq&>]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FN G]
期初未分配利润 Retained earnings, beginning of the year J"|o g|Tz
资本公积-股本溢价 Capital surplus - share premium V
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Q^.SHP8
资本公积-接受现金捐赠 Capital surplus - cash donation W &*0F~
资本公积-股权投资准备 Capital surplus - investment reserve z+;+c$X
资本公积-拨款转入 Capital surplus - subsidiary d5h:py5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -c Mqq$
资本公积-其他 Capital surplus - others +"K
a #Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pJV<#<#Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #Hq XC\
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b8Y-!]F
盈余公积-储备基金 Surplus reserve - reserve fund 6<gh:vj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L9@nx7D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment T$SGf.-
主营业务收入 Sales &)1+WrU
主营业务成本 Cost of sales g$uj<"^
主营业务税金及附加 Sales tax -_B*~M/vV`
营业费用 Operating expenses oB+drDp8U
管理费用 General and administrative expenses >]FRHJo_
财务费用 Financial expenses
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投资收益 Investment income L,BuzU[1S
其他业务收入 Other operating income QO~!S_FRH
营业外收入 Non-operating income 4v Ug:'DM
补贴收入 Subsidy income ?8pR RzV$
其他业务支出 Other operating expenses a:C
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营业外支出 Non-operating expenses $)6y:t"
所得税 Income tax usU5q>1
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