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 。 D3y4e8+Z'
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现金 Cash in hand 1 K]
银行存款 Cash in bank ;|f]e/El
其他货币资金-外埠存款Other monetary assets - cash in other cities !"'@c
其他货币资金-银行本票 Other monetary assets - cashier‘s check K]&GSro
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards 2
S2;LB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Gi&/`vm
其他货币资金-存出投资款 Other monetary assets - cash for investment :^]FpUY
短期投资-股票投资 Investments - Short term - stocks Y>K8^GS
短期投资-债券投资 Investments - Short term - bonds f|2QI~R
短期投资-基金投资 Investments - Short term - funds B9'2$s+Z;
短期投资-其他投资 Investments - Short term - others Kc+9n%sp
短期投资跌价准备 Provision for short-term investment ~L.5;8a3Pe
长期股权投资-股票投资 Long term equity investment - stocks >Fc=F#tA9
长期股权投资-其他股权投资 Long term equity investment - others fLV@~T|
长期债券投资-债券投资 Long term securities investemnt - bonds 2-^['R
长期债券投资-其他债权投资 Long term securities investment - others lLEEre
长期投资减值准备 Provision for long-term investment !X=93%
应收票据 Notes receivable EpENhC0
应收股利 Dividends receivable s+v$sF
应收利息 Interest receivable Z-aB[hE
应收帐款 Trade debtors dCzS f4:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {3 >`k.w
预付帐款 Prepayment $C8s
应收补贴款 Allowance receivable Po.izE!C
其他应收款 Other debtors ;!EEzR.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B*fBb.Z
其他流动资产 Other current assets >,f5 5
物资采购 Purchase Nl{
on"il
原材料 Raw materials KCn#*[
包装物 Packing materials cN)noGkp
低值易耗品 Low value consumbles -U@ycx|r
材料成本差异 Material cost difference u#0EZ2>#
自制半成品 Self-manufactured goods I!.-}]k
库存商品 Finished goods oB+@05m8
商品进销差价 Difference between purchase & sales of commodities h\8bo=
委托加工物资 Consigned processiong material ;\iu*1>Z,&
委托代销商品 Consignment-out r6kQMFA
受托代销商品 Consignment-in YwJ<0;:+hS
分期收款发出商品 Goods on instalment sales Vtk}>I@%
存货跌价准备 Provision for obsolete stocks s_6Iz^]I
待摊费用 Prepaid expenses ShOB"J-
待处理流动资产损益 Unsettled G/L on current assets [LS s|f
待处理固定资产损益 Unsettled G/L on fixed assets ^!SwY_>
委托贷款-本金 Consignment loan - principle x^
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委托贷款-利息 Consignment loan - interest Ky{C;7X
委托贷款-减值准备 Consignment loan - provision mm N$\2
固定资产-房屋建筑物 Fixed assets - Buildings qwo{34
固定资产-机器设备 Fixed assets - Plant and machinery &9xcP.3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures EHt(!;?q
固定资产-运输设备 Fixed assets - Automobiles Vje LPbk)
累计折旧 Accumulated depreciation &tw{d DD6
固定资产减值准备 Impairment of fixed assets [V;Q#r&+
工程物资-专用材料 Project material - specific materials dV"K
x
工程物资-专用设备 Project material - specific equipment {;hRFQ^b
工程物资-预付大型设备款 Project material - prepaid for equipment NaeG)u#+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r7v1q
在建工程 Construction in progress j7C&&G q
在建工程减值准备 Impairment of construction in progress ;zi4W1
固定资产清理 Disposal of fixed assets h'A
#Yp0,
无形资产-专利权 Intangible assets - patent KPa&P:R3
无形资产-非专利技术 Intangible assets - industrial property and know-how 9RY}m7
无形资产-商标权 Intangible assets - trademark rights a6g+"EcH#'
无形资产-土地使用权 Intangible assets - land use rights ae]
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无形资产-商誉 Intangible assets - goodwill Y IVN;:B.
无形资产减值准备 Impairment of intangible assets gR k+KGKn<
长期待摊费用 Deferred assets =`wnng5m
未确认融资费用 Unrecognized finance fees do@BJWo
其他长期资产 Other long term assets E D_J8+
递延税款借项 Deferred assets debits {-s7_\|p(
应付票据 Notes payable %X(|Z4dL
应付帐款 Trade creditors 2}.EFQp+
预收帐款 Adanvances from customers }vQY+O
代销商品款 Consignment-in payables &P>a
其他应交款 Other payable to government "C]_pWk
其他应付款 Other creditors PJ'@! jx
应付股利 Proposed dividends q7zHT=@$
待转资产价值 Donated assets tVAH\*a,/
预计负债 Accrued liabilities fMZc_dsW9
应付短期债券 Short-term debentures payable ;5=5HYx%
其他流动负债 Other current liabilities ,in"
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预提费用 Accrued expenses YnX6U1/^
应付工资 Payroll payable c +]5[6
应付福利费 Welfare payable k0-,qM#p;X
短期借款-抵押借款 Bank loans - Short term - pledged )cxML<j'
短期借款-信用借款 Bank loans - Short term - credit yA-UXKT
短期借款-担保借款 Bank loans - Short term - guaranteed `xu/|}
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一年内到期长期借款 Long term loans due within one year <
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一年内到期长期应付款 Long term payable due within one year > 0NDlS%Q:
长期借款 Bank loans - Long term @m ?&7{y#?
应付债券-债券面值 Bond payable - Par value PH]
ui=
应付债券-债券溢价 Bond payable - Excess ZbLN:g}
应付债券-债券折价 Bond payable - Discount OEj%cB!
应付债券-应计利息 Bond payable - Accrued interest F$>^pw
长期应付款 Long term payable x'`L(C
专项应付款 Specific payable mX
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其他长期负债 Other long term liabilities x-ZCaa}O
应交税金-所得税 Tax payable - income tax (ysDs[?\
应交税金-增值税 Tax payable - VAT F7qQrE5bl
应交税金-营业税 Tax payable - business tax %z AN@
应交税金-消费税 Tax payable - consumable tax Ed&M
应交税金-其他 Tax payable - others K7gqF~5x~
递延税款贷项 Deferred taxation credit Z)H9D(Za
股本 Share capital #kL4Rm;
已归还投资 Investment returned 1N\-Ku
利润分配-其他转入 Profit appropriation - other transfer in 1M/_:UH`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4Nz]LK%@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .eM
A*C~n
利润分配-提取储备基金 Profit appropriation - reserve fund D*o[a#2_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EXTQ:HSES
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wUbL
w
利润分配-利润归还投资 Profit appropriation - return investment by profit gjhWoZV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dnUiNs8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "ku ?A ^f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ys$X!Ep
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A;#
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期初未分配利润 Retained earnings, beginning of the year 9W@Tf
资本公积-股本溢价 Capital surplus - share premium ]h0 K*{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !Typ_Cs
资本公积-接受现金捐赠 Capital surplus - cash donation qox31pnS
资本公积-股权投资准备 Capital surplus - investment reserve 4?9cyv4H
资本公积-拨款转入 Capital surplus - subsidiary k=qb YGK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8
t
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资本公积-其他 Capital surplus - others [}!obbM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4GTB82V$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U `<?~Bz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \hT=U*dMR
盈余公积-储备基金 Surplus reserve - reserve fund yu]nK-Y7S
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Af _yb`W?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ImVHX~qHJ
主营业务收入 Sales h$eVhN&Vv
主营业务成本 Cost of sales ]
cY
主营业务税金及附加 Sales tax mBZg(TY
营业费用 Operating expenses pUXszPf
管理费用 General and administrative expenses p-;I"uKv
财务费用 Financial expenses J`4{O:{
4
投资收益 Investment income nPS:T|*G
其他业务收入 Other operating income M]$_>&"
营业外收入 Non-operating income @G;\gJT*
补贴收入 Subsidy income &fYV FRVkq
其他业务支出 Other operating expenses *ioVLt,:R
营业外支出 Non-operating expenses vD*9b.*
所得税 Income tax dF/HKBJ
V}UYr Va#9