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 。 oF1,QQ^dg
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现金 Cash in hand OX?\<),
银行存款 Cash in bank ?!d&E?9\
其他货币资金-外埠存款Other monetary assets - cash in other cities ijK"^4i
其他货币资金-银行本票 Other monetary assets - cashier‘s check @] DVD
其他货币资金-银行汇票 Other monetary assets - bank draft 7>))D'l57
其他货币资金-信用卡 Other monetary assets - credit cards PuA9X[=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !W}9no
其他货币资金-存出投资款 Other monetary assets - cash for investment PIoLywpRn
短期投资-股票投资 Investments - Short term - stocks qGB{7-r u
短期投资-债券投资 Investments - Short term - bonds lJ}_G>GJ
短期投资-基金投资 Investments - Short term - funds ?IqQ-C)6D
短期投资-其他投资 Investments - Short term - others %4,O 2\0?&
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 QLvHQtzwX
长期股权投资-其他股权投资 Long term equity investment - others PGhY>$q>b
长期债券投资-债券投资 Long term securities investemnt - bonds CR"|^{G
长期债券投资-其他债权投资 Long term securities investment - others c|B.n]Z
长期投资减值准备 Provision for long-term investment U4C 9<h&
应收票据 Notes receivable q$Z
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应收股利 Dividends receivable K<SyC54
应收利息 Interest receivable ,*&:2o_r
应收帐款 Trade debtors (3Two}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [S9K6%w_!
预付帐款 Prepayment C.Kh[V\Ut
应收补贴款 Allowance receivable @ hiCI.?X
其他应收款 Other debtors Cz\ew B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wnEyl[ac
其他流动资产 Other current assets r%yvOF\>
物资采购 Purchase ZojIR\F^
原材料 Raw materials =S+wCN
包装物 Packing materials Q
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低值易耗品 Low value consumbles [65`$x-
材料成本差异 Material cost difference 0ghGBuv1s
自制半成品 Self-manufactured goods +./H6!
库存商品 Finished goods )NXmn95
商品进销差价 Difference between purchase & sales of commodities RI
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委托加工物资 Consigned processiong material *`ua'"="k
委托代销商品 Consignment-out ?
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受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales v&Yi
存货跌价准备 Provision for obsolete stocks 6}[I2F_^
待摊费用 Prepaid expenses cl[BF'.H
待处理流动资产损益 Unsettled G/L on current assets "GMBjT8
待处理固定资产损益 Unsettled G/L on fixed assets JQ8fdP A
委托贷款-本金 Consignment loan - principle lT(WD}OS
委托贷款-利息 Consignment loan - interest 1 d}Z(My
委托贷款-减值准备 Consignment loan - provision 8<S~Z:JK
固定资产-房屋建筑物 Fixed assets - Buildings .h@rLorm>
固定资产-机器设备 Fixed assets - Plant and machinery B(LWdap~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^84G%)`&
固定资产-运输设备 Fixed assets - Automobiles ?I_s0k I
累计折旧 Accumulated depreciation BP'36?=Zo
固定资产减值准备 Impairment of fixed assets 5[k/s}g
工程物资-专用材料 Project material - specific materials U\4g#!qj
工程物资-专用设备 Project material - specific equipment n$xc];j
工程物资-预付大型设备款 Project material - prepaid for equipment Neq+16*u
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y!~49<;
在建工程 Construction in progress DBW[{DE
在建工程减值准备 Impairment of construction in progress :mh_G
固定资产清理 Disposal of fixed assets @r/#-?W
无形资产-专利权 Intangible assets - patent /32Fy`KV
无形资产-非专利技术 Intangible assets - industrial property and know-how `5cKA;j>b
无形资产-商标权 Intangible assets - trademark rights 8Wrh]egu1
无形资产-土地使用权 Intangible assets - land use rights L[oui,}_
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets cs,N <|
长期待摊费用 Deferred assets twL3\
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未确认融资费用 Unrecognized finance fees -BrMp%C
其他长期资产 Other long term assets 4IB9,?p
递延税款借项 Deferred assets debits ]fx"4qKM
应付票据 Notes payable rq8
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应付帐款 Trade creditors nt 81Bk=
预收帐款 Adanvances from customers 1n >X[!
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代销商品款 Consignment-in payables \\r)Ue]
其他应交款 Other payable to government s:>VaGC
其他应付款 Other creditors cv-PRH#
应付股利 Proposed dividends |{BIHgMh
待转资产价值 Donated assets 8##-EN;ag
预计负债 Accrued liabilities \f]k CB
应付短期债券 Short-term debentures payable *W4m3Lq
其他流动负债 Other current liabilities "cE7
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预提费用 Accrued expenses Tzt8h\Q^z
应付工资 Payroll payable `slL%j^"
应付福利费 Welfare payable ypbe!Y<i]
短期借款-抵押借款 Bank loans - Short term - pledged ^W`<gR
短期借款-信用借款 Bank loans - Short term - credit k$R~R-'
短期借款-担保借款 Bank loans - Short term - guaranteed N=4G=0 `ke
一年内到期长期借款 Long term loans due within one year 5gb|w\N>
一年内到期长期应付款 Long term payable due within one year 0t^M3+nc
长期借款 Bank loans - Long term prC;L*~8
应付债券-债券面值 Bond payable - Par value r@72|:
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应付债券-债券溢价 Bond payable - Excess [;r)9mh7
应付债券-债券折价 Bond payable - Discount 54gBJEhg
应付债券-应计利息 Bond payable - Accrued interest [>+4^&
长期应付款 Long term payable 6LOnU~l,
专项应付款 Specific payable e}D3d=6`
其他长期负债 Other long term liabilities Buf/@B7+\
应交税金-所得税 Tax payable - income tax 4^p5&5F
应交税金-增值税 Tax payable - VAT 03|PYk 6EW
应交税金-营业税 Tax payable - business tax o1-m1 <ft
应交税金-消费税 Tax payable - consumable tax N+m)/x
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应交税金-其他 Tax payable - others n&{Dq}q
递延税款贷项 Deferred taxation credit 0ZT5bg_M
股本 Share capital 5m*iE*+
已归还投资 Investment returned ZOft.P O
利润分配-其他转入 Profit appropriation - other transfer in &v$rn#l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j2Cks_$:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j>*R]mr6
利润分配-提取储备基金 Profit appropriation - reserve fund g-Mj.owu=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8UW^"4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y'c>:;JEe
利润分配-利润归还投资 Profit appropriation - return investment by profit KK1gNC4R
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "9m2/D`=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %z/hf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RTvqCp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6TQoqH8@U
期初未分配利润 Retained earnings, beginning of the year x*![fK
资本公积-股本溢价 Capital surplus - share premium 4~k\j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E=jNi
资本公积-接受现金捐赠 Capital surplus - cash donation ,p4&g)o
资本公积-股权投资准备 Capital surplus - investment reserve YNLV9.P6
资本公积-拨款转入 Capital surplus - subsidiary 33o9Yg|J~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \.C+ue
资本公积-其他 Capital surplus - others DNOueU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $:cE ^8K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qOe+ZAJ{%N
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =@m &s^R
盈余公积-储备基金 Surplus reserve - reserve fund "8c@sHk(w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &qMPq->
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )jU)_To
主营业务收入 Sales NgADKrDU
主营业务成本 Cost of sales s:OFVlC%\
主营业务税金及附加 Sales tax t0/p]=+.p/
营业费用 Operating expenses =q>'19^Jx
管理费用 General and administrative expenses '= _/ 1F*q
财务费用 Financial expenses t`WB;o!
投资收益 Investment income ~c8?>oN(
其他业务收入 Other operating income V `b2TS
营业外收入 Non-operating income 3
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补贴收入 Subsidy income O}tZ - 'T
其他业务支出 Other operating expenses Wl;.%.]>
营业外支出 Non-operating expenses `NnUyQ;T
所得税 Income tax TMAJb+@l:
$56Z#'(D