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 。 @dl{.,J
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现金 Cash in hand ),9^hJ1+@
银行存款 Cash in bank 7Y`/w$
其他货币资金-外埠存款Other monetary assets - cash in other cities i:9f#
其他货币资金-银行本票 Other monetary assets - cashier‘s check rJ2yi6TB\
其他货币资金-银行汇票 Other monetary assets - bank draft [If%+mHdU
其他货币资金-信用卡 Other monetary assets - credit cards inO)Y]|f
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jV83%%e
其他货币资金-存出投资款 Other monetary assets - cash for investment HAq
短期投资-股票投资 Investments - Short term - stocks [ML%u$-
短期投资-债券投资 Investments - Short term - bonds "E4;M/
短期投资-基金投资 Investments - Short term - funds jH+ddBVA
短期投资-其他投资 Investments - Short term - others |"4+~z%/9!
短期投资跌价准备 Provision for short-term investment ,BG
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长期股权投资-股票投资 Long term equity investment - stocks X?m"86L
长期股权投资-其他股权投资 Long term equity investment - others xcBV,[E{
长期债券投资-债券投资 Long term securities investemnt - bonds :~K c"Pg
长期债券投资-其他债权投资 Long term securities investment - others F` /mcyf
长期投资减值准备 Provision for long-term investment q)Qd+:a7{
应收票据 Notes receivable
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应收股利 Dividends receivable [PVem
应收利息 Interest receivable b`?$;5
应收帐款 Trade debtors ZCdlTdY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TvV_Tz4e
预付帐款 Prepayment YVcFC
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应收补贴款 Allowance receivable x+? P/Ckg
其他应收款 Other debtors L>4!@L5)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors tOQ2947zk
其他流动资产 Other current assets 5u(,g1s}UZ
物资采购 Purchase uBdS}U
原材料 Raw materials {bQi
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包装物 Packing materials rCOH*m&
低值易耗品 Low value consumbles r]GG9si
材料成本差异 Material cost difference "eqN d"~
自制半成品 Self-manufactured goods *>m,7} L
库存商品 Finished goods 5u\#@% \6
商品进销差价 Difference between purchase & sales of commodities Dt)O60X3>
委托加工物资 Consigned processiong material jc%
委托代销商品 Consignment-out u"WqI[IV
受托代销商品 Consignment-in QqpXUyHp[
分期收款发出商品 Goods on instalment sales ]+C;C
存货跌价准备 Provision for obsolete stocks qfRsp
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待摊费用 Prepaid expenses h'Gs$o7#P
待处理流动资产损益 Unsettled G/L on current assets |wef [|@%
待处理固定资产损益 Unsettled G/L on fixed assets 0rnne
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委托贷款-本金 Consignment loan - principle hFLD2<
委托贷款-利息 Consignment loan - interest hUL5V1-j
委托贷款-减值准备 Consignment loan - provision y7iHB
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固定资产-房屋建筑物 Fixed assets - Buildings 3&39M&
固定资产-机器设备 Fixed assets - Plant and machinery GJpQcse%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mmN!=mf*
固定资产-运输设备 Fixed assets - Automobiles n'WhCrW
累计折旧 Accumulated depreciation h-0#h/u>M
固定资产减值准备 Impairment of fixed assets w;e42.\
工程物资-专用材料 Project material - specific materials 1rnbUE
工程物资-专用设备 Project material - specific equipment `5J`
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工程物资-预付大型设备款 Project material - prepaid for equipment u 2)#Ml
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mA{G:
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在建工程 Construction in progress {*#}"/:8K
在建工程减值准备 Impairment of construction in progress #2dd`F8
固定资产清理 Disposal of fixed assets C r A7lu'
无形资产-专利权 Intangible assets - patent $w:7$:k
无形资产-非专利技术 Intangible assets - industrial property and know-how l_?r#Qc7
无形资产-商标权 Intangible assets - trademark rights nnw5
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无形资产-土地使用权 Intangible assets - land use rights |sG@Ku7~4
无形资产-商誉 Intangible assets - goodwill }&E'ox<S
无形资产减值准备 Impairment of intangible assets 71g\fGG\
长期待摊费用 Deferred assets >~+'V.CNW
未确认融资费用 Unrecognized finance fees DK\Ud6w
其他长期资产 Other long term assets J83{&N2u
递延税款借项 Deferred assets debits zB/)_AW
应付票据 Notes payable k&<cFZU
应付帐款 Trade creditors ,McwPHEMB
预收帐款 Adanvances from customers tTX@Bb8
代销商品款 Consignment-in payables ( E8(np
其他应交款 Other payable to government oU\Q|mN(
其他应付款 Other creditors [ X7LV
应付股利 Proposed dividends { \r1A
待转资产价值 Donated assets QTy xx
预计负债 Accrued liabilities W*S!}ZT`
应付短期债券 Short-term debentures payable ;usv/8
其他流动负债 Other current liabilities ~7kIe+V
预提费用 Accrued expenses e9F\U
应付工资 Payroll payable >Rnj6A|Q
应付福利费 Welfare payable R
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短期借款-抵押借款 Bank loans - Short term - pledged 834E
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短期借款-信用借款 Bank loans - Short term - credit Xa=M{x
短期借款-担保借款 Bank loans - Short term - guaranteed bwr}Ge
一年内到期长期借款 Long term loans due within one year G!%Cc0d"7
一年内到期长期应付款 Long term payable due within one year >TnV
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长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value -pF3q2zb
应付债券-债券溢价 Bond payable - Excess 1@i 8ASL
应付债券-债券折价 Bond payable - Discount z?b[ 6DLV;
应付债券-应计利息 Bond payable - Accrued interest J2vaKl
长期应付款 Long term payable +nLsiC{&
专项应付款 Specific payable *[ @k=!73
其他长期负债 Other long term liabilities 4R;6u[a]u
应交税金-所得税 Tax payable - income tax P%CNu
应交税金-增值税 Tax payable - VAT C>A*L4c]F
应交税金-营业税 Tax payable - business tax <`rl[C{
应交税金-消费税 Tax payable - consumable tax ;aI`4;
应交税金-其他 Tax payable - others /d1
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递延税款贷项 Deferred taxation credit MDyPwv\
股本 Share capital P
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已归还投资 Investment returned iJ7?6)\
利润分配-其他转入 Profit appropriation - other transfer in Y[\ZN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qi ;X_\v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *.+Eg$'~V
利润分配-提取储备基金 Profit appropriation - reserve fund :(^,WOf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Dej2-Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qaj~q(j~C
利润分配-利润归还投资 Profit appropriation - return investment by profit ,j'>}'wG)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6)@Y 41H]C
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Em(&cra
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [|:kS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cTq}H_hC
期初未分配利润 Retained earnings, beginning of the year *8a8Ng
资本公积-股本溢价 Capital surplus - share premium XAnN<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BB>R=kt
资本公积-接受现金捐赠 Capital surplus - cash donation J7p'_\
资本公积-股权投资准备 Capital surplus - investment reserve _xHEA2e!
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation RKt#2%FFO
资本公积-其他 Capital surplus - others F$!K/Mm[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [q<Vm-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N'!:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NI1jJfH|l
盈余公积-储备基金 Surplus reserve - reserve fund _a?(JzLw5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [1 ?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M?3Nh;
主营业务收入 Sales IpRdGT02
主营业务成本 Cost of sales IPIas$
主营业务税金及附加 Sales tax Hxw 7Q?F
营业费用 Operating expenses H J8rb
管理费用 General and administrative expenses &'0|U{|
财务费用 Financial expenses |KC!6<}T~9
投资收益 Investment income =/|2f; Q
其他业务收入 Other operating income 6oQSXB@
营业外收入 Non-operating income Hp@nxtKxW
补贴收入 Subsidy income !:N&tuJEv
其他业务支出 Other operating expenses )PU_'n=>
营业外支出 Non-operating expenses 5*n3*rbU:
所得税 Income tax k3w(KH@
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