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 。 2$ VTu+
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现金 Cash in hand ork|yj/A
银行存款 Cash in bank K|~AA"I;
其他货币资金-外埠存款Other monetary assets - cash in other cities g!`BXmW
其他货币资金-银行本票 Other monetary assets - cashier‘s check [Ye5Y?
其他货币资金-银行汇票 Other monetary assets - bank draft LO>8 j:
其他货币资金-信用卡 Other monetary assets - credit cards 9<qx!-s2rr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -CElk[u
其他货币资金-存出投资款 Other monetary assets - cash for investment j}RM.C\7
短期投资-股票投资 Investments - Short term - stocks _U=S]2QW
短期投资-债券投资 Investments - Short term - bonds tz8t9lb[
短期投资-基金投资 Investments - Short term - funds fSC.+,qk
短期投资-其他投资 Investments - Short term - others J]]\&MtaO
短期投资跌价准备 Provision for short-term investment RD9Yk
长期股权投资-股票投资 Long term equity investment - stocks >;.*
长期股权投资-其他股权投资 Long term equity investment - others [5pn@o
长期债券投资-债券投资 Long term securities investemnt - bonds DD6 'M
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长期债券投资-其他债权投资 Long term securities investment - others a?\ `
长期投资减值准备 Provision for long-term investment 0&o
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应收票据 Notes receivable DsG !S*
应收股利 Dividends receivable |Qq+8IeYG
应收利息 Interest receivable j5A\y^Kv
应收帐款 Trade debtors (T2<!&0 @
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'w`d$c/p
预付帐款 Prepayment `~K
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应收补贴款 Allowance receivable _6/Qp`s
其他应收款 Other debtors -sD:+Te
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~s0P FS7
其他流动资产 Other current assets SOYDp;j
物资采购 Purchase 'iDu0LX
原材料 Raw materials 2q$X>ImI$
包装物 Packing materials tp
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低值易耗品 Low value consumbles T)O]:v
材料成本差异 Material cost difference kz|[*%10
自制半成品 Self-manufactured goods ;9Hz{ej
库存商品 Finished goods @hBx,`H^
商品进销差价 Difference between purchase & sales of commodities MSFNw
委托加工物资 Consigned processiong material ]:Wb1
委托代销商品 Consignment-out s!=!A
受托代销商品 Consignment-in %0Vc\M@"G
分期收款发出商品 Goods on instalment sales ?/^VOj4&
存货跌价准备 Provision for obsolete stocks np&HEh 6
待摊费用 Prepaid expenses ~v,!n/('
待处理流动资产损益 Unsettled G/L on current assets aeQ{_SK
待处理固定资产损益 Unsettled G/L on fixed assets 5M]6'X6I
委托贷款-本金 Consignment loan - principle H.f9d.<W%
委托贷款-利息 Consignment loan - interest M`q#,Y?3^I
委托贷款-减值准备 Consignment loan - provision Z^C!RSQ
固定资产-房屋建筑物 Fixed assets - Buildings 1gL8$.B?
固定资产-机器设备 Fixed assets - Plant and machinery ~'|&{-<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures C=M?
固定资产-运输设备 Fixed assets - Automobiles EywZIw?mjX
累计折旧 Accumulated depreciation 8g&uE*7N
固定资产减值准备 Impairment of fixed assets l'P[5'.
工程物资-专用材料 Project material - specific materials s')!<E+z\t
工程物资-专用设备 Project material - specific equipment #NSaY+V
工程物资-预付大型设备款 Project material - prepaid for equipment 8HB?=a2Q<'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {=UKTk/t8
在建工程 Construction in progress s-y'<(ll
在建工程减值准备 Impairment of construction in progress ?T~3B]R
固定资产清理 Disposal of fixed assets ]eORw$f
无形资产-专利权 Intangible assets - patent 7?)m(CFy
无形资产-非专利技术 Intangible assets - industrial property and know-how D_]i/
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无形资产-商标权 Intangible assets - trademark rights 6k@[O@)
无形资产-土地使用权 Intangible assets - land use rights Es_
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无形资产-商誉 Intangible assets - goodwill /o~
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无形资产减值准备 Impairment of intangible assets (}~ 1{C@
长期待摊费用 Deferred assets 3Ro7M=]
未确认融资费用 Unrecognized finance fees cC*zj\O
其他长期资产 Other long term assets sz){uOI
递延税款借项 Deferred assets debits 8'>.#vyMGv
应付票据 Notes payable ?yda.<"g9Y
应付帐款 Trade creditors tauP1&%oH{
预收帐款 Adanvances from customers FC|y'j 0
代销商品款 Consignment-in payables !hpTyO+%
其他应交款 Other payable to government Yf%[6Y{
其他应付款 Other creditors k B$lkl\C
应付股利 Proposed dividends c1=;W$T(s
待转资产价值 Donated assets w4>:uyE
预计负债 Accrued liabilities t(Cq(.u`:
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities j>0SE
预提费用 Accrued expenses 9~*_(yjF
应付工资 Payroll payable *m2d#
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应付福利费 Welfare payable &ij^FAM
短期借款-抵押借款 Bank loans - Short term - pledged xX[{E x
短期借款-信用借款 Bank loans - Short term - credit E9
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短期借款-担保借款 Bank loans - Short term - guaranteed \q>e1-
一年内到期长期借款 Long term loans due within one year t2`X!`
一年内到期长期应付款 Long term payable due within one year P<g|y4h
长期借款 Bank loans - Long term +Uc&%Px
应付债券-债券面值 Bond payable - Par value Ji)a%j1V9
应付债券-债券溢价 Bond payable - Excess 4
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应付债券-债券折价 Bond payable - Discount =iPd@f"$
应付债券-应计利息 Bond payable - Accrued interest INeWi= 1
长期应付款 Long term payable f^>lObvd
专项应付款 Specific payable ~!u94_:
其他长期负债 Other long term liabilities 2O>iAzc
应交税金-所得税 Tax payable - income tax ]7@Dqd-/S
应交税金-增值税 Tax payable - VAT A;PV,2|X
应交税金-营业税 Tax payable - business tax 9r}}m0
应交税金-消费税 Tax payable - consumable tax v4^VYi,.-
应交税金-其他 Tax payable - others ^ 2tCDm5
递延税款贷项 Deferred taxation credit tO$M[P=b
股本 Share capital ;kA2"c]m
已归还投资 Investment returned (Zkt2[E`
利润分配-其他转入 Profit appropriation - other transfer in y.OUn'^d4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i^Q^F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5#tvc4+)
利润分配-提取储备基金 Profit appropriation - reserve fund <#i'3TUR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vzPrG%Uu7g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <jjaqDSmz
利润分配-利润归还投资 Profit appropriation - return investment by profit \!Pm^FD
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fx 2&ji6u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g}7%3D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aqgSr|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year H6QQ<~_&
资本公积-股本溢价 Capital surplus - share premium Ft7l /
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Rlu;l
资本公积-接受现金捐赠 Capital surplus - cash donation lC{m;V2
资本公积-股权投资准备 Capital surplus - investment reserve 4`B:Mq&j
资本公积-拨款转入 Capital surplus - subsidiary O,PHAwVG%L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kQtl&{;k?
资本公积-其他 Capital surplus - others i[swOYz]X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~$<@:z{*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hw1s^:|+2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Gl(,%~F9i
盈余公积-储备基金 Surplus reserve - reserve fund H>?@nYP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w@R-@
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment |RdSrVB
主营业务收入 Sales `Jo}/c5R
主营业务成本 Cost of sales ]b)(=-;>
主营业务税金及附加 Sales tax )U?W+0[=
营业费用 Operating expenses 6AY%onY
管理费用 General and administrative expenses ?*HlAVDcFT
财务费用 Financial expenses LBzpaLd
投资收益 Investment income Fwtwf{9I
其他业务收入 Other operating income wlJ_,wA
营业外收入 Non-operating income _eS*e-@O5
补贴收入 Subsidy income x.aUuC,$x
其他业务支出 Other operating expenses Fc
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营业外支出 Non-operating expenses YN^8s
所得税 Income tax snrfHDhUw
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