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 。 &BtK($
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现金 Cash in hand u{FDdR9<
银行存款 Cash in bank $&"V^@
其他货币资金-外埠存款Other monetary assets - cash in other cities 52b*[tZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check YKbaf(K)9
其他货币资金-银行汇票 Other monetary assets - bank draft ?UK|>9y}Z
其他货币资金-信用卡 Other monetary assets - credit cards hFk3[zTy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l#lF
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其他货币资金-存出投资款 Other monetary assets - cash for investment p_UlK8rb
短期投资-股票投资 Investments - Short term - stocks -AhwI
短期投资-债券投资 Investments - Short term - bonds ;U<rc'qE
短期投资-基金投资 Investments - Short term - funds {0;3W7
短期投资-其他投资 Investments - Short term - others 6m VuyI
短期投资跌价准备 Provision for short-term investment etoo
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长期股权投资-股票投资 Long term equity investment - stocks uP<0WCN
长期股权投资-其他股权投资 Long term equity investment - others W`"uu.~f
长期债券投资-债券投资 Long term securities investemnt - bonds A<6%r7&B'
长期债券投资-其他债权投资 Long term securities investment - others 25NTIzI@@
长期投资减值准备 Provision for long-term investment }?&k a$rI
应收票据 Notes receivable [!
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应收股利 Dividends receivable UG'bOF4
应收利息 Interest receivable qim
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应收帐款 Trade debtors 4*aZ>R2hO
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors k^ YO%_
预付帐款 Prepayment aA'|Rg,
应收补贴款 Allowance receivable Qj3a_p$)P
其他应收款 Other debtors {8R"O{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (YY~{W$w(
其他流动资产 Other current assets {CR 5K9
物资采购 Purchase (ZL sB{r^
原材料 Raw materials T \CCF
包装物 Packing materials +4\U)Z/\
低值易耗品 Low value consumbles 2DB7+aZ*
材料成本差异 Material cost difference V97,1`
自制半成品 Self-manufactured goods gPu2G/Y
库存商品 Finished goods K_
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商品进销差价 Difference between purchase & sales of commodities (;%|-{7e-
委托加工物资 Consigned processiong material J*l4|^i<
委托代销商品 Consignment-out DfV~!bY
受托代销商品 Consignment-in pDQ}*
分期收款发出商品 Goods on instalment sales kNT}dv]<
存货跌价准备 Provision for obsolete stocks +kq'+ Y7
待摊费用 Prepaid expenses fK&e7j`qO
待处理流动资产损益 Unsettled G/L on current assets G60R9y47c
待处理固定资产损益 Unsettled G/L on fixed assets y7S4d~&
委托贷款-本金 Consignment loan - principle T~fmk
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委托贷款-利息 Consignment loan - interest [xh*"wT#g
委托贷款-减值准备 Consignment loan - provision []0mX70N
固定资产-房屋建筑物 Fixed assets - Buildings H'MJ{r0,
固定资产-机器设备 Fixed assets - Plant and machinery hk/!
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BSq)RV/3
固定资产-运输设备 Fixed assets - Automobiles __[xD\ES
累计折旧 Accumulated depreciation +[J/Zw0{
固定资产减值准备 Impairment of fixed assets (~$/$%b
工程物资-专用材料 Project material - specific materials q~L^au8
工程物资-专用设备 Project material - specific equipment l88A=iLgv
工程物资-预付大型设备款 Project material - prepaid for equipment `z0{S!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2Bk$ lx7
在建工程 Construction in progress ^FZ^6*
在建工程减值准备 Impairment of construction in progress J(#mtj>v_
固定资产清理 Disposal of fixed assets _5MNMVLwW
无形资产-专利权 Intangible assets - patent UZEI
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无形资产-非专利技术 Intangible assets - industrial property and know-how |!
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无形资产-商标权 Intangible assets - trademark rights tA$)cg+.
无形资产-土地使用权 Intangible assets - land use rights YUQtMf9
无形资产-商誉 Intangible assets - goodwill 5j0{p$'9
无形资产减值准备 Impairment of intangible assets /H:I 68~
长期待摊费用 Deferred assets O)kg
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未确认融资费用 Unrecognized finance fees q>s-Y|
其他长期资产 Other long term assets [+w3J#K
递延税款借项 Deferred assets debits Z+pom7A"E
应付票据 Notes payable DFO7uw1
应付帐款 Trade creditors WZ!WxX>zO
预收帐款 Adanvances from customers hI pKJ&hm
代销商品款 Consignment-in payables #k<":O
其他应交款 Other payable to government 5efxEt>U
其他应付款 Other creditors N~pIC2Woo
应付股利 Proposed dividends D;Gq)]O
待转资产价值 Donated assets ~|wos-nM
预计负债 Accrued liabilities =e><z9hY
应付短期债券 Short-term debentures payable Jdy<w&S
其他流动负债 Other current liabilities :Vg}V"QR
预提费用 Accrued expenses 55t\B ms{
应付工资 Payroll payable |3K)$.6~
应付福利费 Welfare payable .+y>8h3{
短期借款-抵押借款 Bank loans - Short term - pledged xt4)Ya
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed n:U>Fj>q
一年内到期长期借款 Long term loans due within one year 7ou46v|m5
一年内到期长期应付款 Long term payable due within one year hNXBVIL<&
长期借款 Bank loans - Long term NZu)j["
应付债券-债券面值 Bond payable - Par value 6|J'>)
应付债券-债券溢价 Bond payable - Excess Ufo>|A
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应付债券-债券折价 Bond payable - Discount tvX>{-M
应付债券-应计利息 Bond payable - Accrued interest O3n_N6| q
长期应付款 Long term payable U-0#0} _
专项应付款 Specific payable iRG?# "
其他长期负债 Other long term liabilities NHw x:-RH
应交税金-所得税 Tax payable - income tax +:6Ii9GN
应交税金-增值税 Tax payable - VAT BO.dz06(Rw
应交税金-营业税 Tax payable - business tax {dPgf
应交税金-消费税 Tax payable - consumable tax -~)OF
应交税金-其他 Tax payable - others IfDx@ ?OB
递延税款贷项 Deferred taxation credit 8 _d-81Dd
股本 Share capital )[&_scSa
已归还投资 Investment returned RV-h IdAU
利润分配-其他转入 Profit appropriation - other transfer in #$\fh;!W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q\{x)|{$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [O-sVYB
利润分配-提取储备基金 Profit appropriation - reserve fund \g-j9|0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K#K\-TR|$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
4ZT A>
利润分配-利润归还投资 Profit appropriation - return investment by profit ~9D~7UR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BbJkdt7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A1cb"N^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Qq0l*)mX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (}!C4S3#
期初未分配利润 Retained earnings, beginning of the year km:
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资本公积-股本溢价 Capital surplus - share premium F5gObIJtuY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q}L+/+b
资本公积-接受现金捐赠 Capital surplus - cash donation ,D80/2U^
资本公积-股权投资准备 Capital surplus - investment reserve 0)uYizJce
资本公积-拨款转入 Capital surplus - subsidiary }bB`(B,m
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f?Bj _z
资本公积-其他 Capital surplus - others qH%")7>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `GQ{*_-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eIPG#A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @?B6aD|jE
盈余公积-储备基金 Surplus reserve - reserve fund OIaYHA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund sCH)gr@gJ^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N4^5rrkL
主营业务收入 Sales 8{&["?
主营业务成本 Cost of sales ,[48Mspp
主营业务税金及附加 Sales tax N:+
taz-
营业费用 Operating expenses }GHxG9!z
管理费用 General and administrative expenses ^E>CGGS4
财务费用 Financial expenses Kf7WcJ4b
投资收益 Investment income b_$1f>
其他业务收入 Other operating income FT\?:wpKa
营业外收入 Non-operating income h.tY 'F
补贴收入 Subsidy income 0x)dnq\
其他业务支出 Other operating expenses 2BB<mv
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营业外支出 Non-operating expenses 8IY19>4'5J
所得税 Income tax EU`
T6M
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