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 。 >/GYw"KK
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现金 Cash in hand UeB
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银行存款 Cash in bank :Oj!J&A
其他货币资金-外埠存款Other monetary assets - cash in other cities ^JIs:\g<<
其他货币资金-银行本票 Other monetary assets - cashier‘s check YL;*%XmAG
其他货币资金-银行汇票 Other monetary assets - bank draft '#lEU
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其他货币资金-信用卡 Other monetary assets - credit cards #CeWk$)m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S,+|A)\#
其他货币资金-存出投资款 Other monetary assets - cash for investment ='eQh\T)
短期投资-股票投资 Investments - Short term - stocks f]Z9=
短期投资-债券投资 Investments - Short term - bonds uX7"u*@Q*~
短期投资-基金投资 Investments - Short term - funds =x^IBLHN
短期投资-其他投资 Investments - Short term - others )J\
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短期投资跌价准备 Provision for short-term investment "wV7PSbM
长期股权投资-股票投资 Long term equity investment - stocks :oZ~&H5Q
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds P)=$0kR3
长期债券投资-其他债权投资 Long term securities investment - others SV2\vby}C
长期投资减值准备 Provision for long-term investment ]tK<[8Y
应收票据 Notes receivable J(,gLl
应收股利 Dividends receivable r`0oI66B/
应收利息 Interest receivable y3'K+?4
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1G, '
预付帐款 Prepayment Q?m= a0g
应收补贴款 Allowance receivable ap|V}jC
其他应收款 Other debtors .#e?[xxk
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G"<} s
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其他流动资产 Other current assets .ddf'$6h
物资采购 Purchase d{'u97GDc
原材料 Raw materials 8`b_,(\ N
包装物 Packing materials ;2eZa|M*q
低值易耗品 Low value consumbles =WFG[~8
材料成本差异 Material cost difference <
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自制半成品 Self-manufactured goods NzID[8`
库存商品 Finished goods pvqbk2BO
商品进销差价 Difference between purchase & sales of commodities pEGHW;
委托加工物资 Consigned processiong material kvt"7;(
委托代销商品 Consignment-out 5@Xy) z
受托代销商品 Consignment-in r$d
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分期收款发出商品 Goods on instalment sales #5IfF~*i
存货跌价准备 Provision for obsolete stocks 6k\8ulHw
待摊费用 Prepaid expenses /(ArA=#
待处理流动资产损益 Unsettled G/L on current assets 7}e{&\0=l
待处理固定资产损益 Unsettled G/L on fixed assets `~W ?a
委托贷款-本金 Consignment loan - principle xb(y15R\I
委托贷款-利息 Consignment loan - interest V@ph.)z
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 Y5Z<uD
固定资产-机器设备 Fixed assets - Plant and machinery ~c
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /kd6Yq(y
固定资产-运输设备 Fixed assets - Automobiles X9uYqvP\(
累计折旧 Accumulated depreciation qc^qCGy!z
固定资产减值准备 Impairment of fixed assets ]M9r<x*
工程物资-专用材料 Project material - specific materials UazUr=|e
工程物资-专用设备 Project material - specific equipment [E%Ov0OC
工程物资-预付大型设备款 Project material - prepaid for equipment ..ht)Gex
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production AqP7UL
在建工程 Construction in progress L/J)OJe\
在建工程减值准备 Impairment of construction in progress W\yaovAt
固定资产清理 Disposal of fixed assets O>L
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无形资产-专利权 Intangible assets - patent <Okl.Iz>
无形资产-非专利技术 Intangible assets - industrial property and know-how Wp$'#HhB
无形资产-商标权 Intangible assets - trademark rights ZzO.s$
无形资产-土地使用权 Intangible assets - land use rights k<NEauQ
无形资产-商誉 Intangible assets - goodwill `zRm
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无形资产减值准备 Impairment of intangible assets GCA?sFwo>
长期待摊费用 Deferred assets {[.<BU-
未确认融资费用 Unrecognized finance fees Kkds^v6
其他长期资产 Other long term assets 0j|JyS:}G
递延税款借项 Deferred assets debits 7j
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应付票据 Notes payable 0N G<uZ
应付帐款 Trade creditors P
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预收帐款 Adanvances from customers +q3E>K9a
代销商品款 Consignment-in payables H#j Z'I
其他应交款 Other payable to government zz+[]G+"2m
其他应付款 Other creditors d_}q.%*
应付股利 Proposed dividends
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待转资产价值 Donated assets ~~'UQnUN4
预计负债 Accrued liabilities onAC;<w
应付短期债券 Short-term debentures payable R~DZY{u+/$
其他流动负债 Other current liabilities VM[Vhk[
预提费用 Accrued expenses 2f$6}m'Ad
应付工资 Payroll payable ({AqL#x`u
应付福利费 Welfare payable 4!KUPgg
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit 7$* O+bkn:
短期借款-担保借款 Bank loans - Short term - guaranteed `[Xff24(eb
一年内到期长期借款 Long term loans due within one year (>\w8]
一年内到期长期应付款 Long term payable due within one year <U()
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长期借款 Bank loans - Long term !,< )y}L^)
应付债券-债券面值 Bond payable - Par value 2oFHP_HVfu
应付债券-债券溢价 Bond payable - Excess Os-sYaW
应付债券-债券折价 Bond payable - Discount ]1
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应付债券-应计利息 Bond payable - Accrued interest r/vRaOg>X
长期应付款 Long term payable @eGJ_ J
专项应付款 Specific payable *^&2L,w
其他长期负债 Other long term liabilities .-g++f(_i
应交税金-所得税 Tax payable - income tax xui.63/
应交税金-增值税 Tax payable - VAT gf8DhiB
应交税金-营业税 Tax payable - business tax ?xuhN
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应交税金-消费税 Tax payable - consumable tax GwoN=
应交税金-其他 Tax payable - others do1aH$Iw
递延税款贷项 Deferred taxation credit Yw\PmRL"p
股本 Share capital }vbs6u
已归还投资 Investment returned .:b|imgiv
利润分配-其他转入 Profit appropriation - other transfer in KGsH3{r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t:G67^<3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $*`=sV!r
利润分配-提取储备基金 Profit appropriation - reserve fund 'bXm,Ed
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X^U)j
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |h; _r&
利润分配-利润归还投资 Profit appropriation - return investment by profit Iu`xe
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iwl\&uNQU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 02_%a1g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (*Jcx:rH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <QyJJQM
期初未分配利润 Retained earnings, beginning of the year =;9*gDf D
资本公积-股本溢价 Capital surplus - share premium OXs-gC{b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tc DkKa
资本公积-接受现金捐赠 Capital surplus - cash donation Xk_xTzJ
资本公积-股权投资准备 Capital surplus - investment reserve ~EVD NnHEr
资本公积-拨款转入 Capital surplus - subsidiary H)),
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation t@TBx=16
资本公积-其他 Capital surplus - others EVW{!\8[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y-TS?5Dr]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 32r2<QrX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ESl-k2
盈余公积-储备基金 Surplus reserve - reserve fund oc>ne]_'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8()L }@y
主营业务收入 Sales CVh^~!"7j
主营业务成本 Cost of sales 8#9di
主营业务税金及附加 Sales tax yk4Huq&2
营业费用 Operating expenses 8 ]N
管理费用 General and administrative expenses s 9,?"\0Zm
财务费用 Financial expenses I&oHVFY+
投资收益 Investment income #4ZDY,>Xi#
其他业务收入 Other operating income 4,!S?:7
营业外收入 Non-operating income 4Lo8Eue
补贴收入 Subsidy income O3JN?25s
其他业务支出 Other operating expenses cvR|qHNX
营业外支出 Non-operating expenses ckXJ9>
所得税 Income tax >g!a\=-[
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