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 。 G2?#MO
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现金 Cash in hand rpDBKo
银行存款 Cash in bank o 9/,@Ri\5
其他货币资金-外埠存款Other monetary assets - cash in other cities ('U TjV
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft ,+4T7 U R
其他货币资金-信用卡 Other monetary assets - credit cards /3
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit EhM=wfGKw
其他货币资金-存出投资款 Other monetary assets - cash for investment #;W4$q
短期投资-股票投资 Investments - Short term - stocks 5u;//Cm
短期投资-债券投资 Investments - Short term - bonds N3aqNRwlk
短期投资-基金投资 Investments - Short term - funds x<Gjr}
短期投资-其他投资 Investments - Short term - others >u(^v@Ejf
短期投资跌价准备 Provision for short-term investment wy#>Aq
长期股权投资-股票投资 Long term equity investment - stocks N6\rjYx+7
长期股权投资-其他股权投资 Long term equity investment - others h6^|f%\w*i
长期债券投资-债券投资 Long term securities investemnt - bonds VltM{-k^
长期债券投资-其他债权投资 Long term securities investment - others WFFQxd|Z
长期投资减值准备 Provision for long-term investment 0B!(i.w
应收票据 Notes receivable kWVk^,
应收股利 Dividends receivable sQkijo.
应收利息 Interest receivable ]+3M\ ib
应收帐款 Trade debtors (dD7"zQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sxph#E%
预付帐款 Prepayment vmrs(k "d#
应收补贴款 Allowance receivable (a8iCci:
其他应收款 Other debtors bhIShk[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]@<VLP?
其他流动资产 Other current assets naH(lz|v
物资采购 Purchase strM3j##x
原材料 Raw materials j/=Tj'S?D
包装物 Packing materials qHdUnW
低值易耗品 Low value consumbles f!R7v|jP
材料成本差异 Material cost difference 5N%d Les
自制半成品 Self-manufactured goods *fIn<Cc
库存商品 Finished goods ab%I&B<b
商品进销差价 Difference between purchase & sales of commodities @6tczU}ak
委托加工物资 Consigned processiong material 3di;lzGq
委托代销商品 Consignment-out ,=4,eCS
受托代销商品 Consignment-in L6Brs"9B
分期收款发出商品 Goods on instalment sales n8=Dzv0
存货跌价准备 Provision for obsolete stocks jll:Rh(b
待摊费用 Prepaid expenses &*ocr &
待处理流动资产损益 Unsettled G/L on current assets @48!e-W
待处理固定资产损益 Unsettled G/L on fixed assets Q\
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委托贷款-本金 Consignment loan - principle rTR"\u7&H
委托贷款-利息 Consignment loan - interest 8h@L_*Kr
委托贷款-减值准备 Consignment loan - provision QOYMT( j
固定资产-房屋建筑物 Fixed assets - Buildings O65`KOPn
固定资产-机器设备 Fixed assets - Plant and machinery IF|;;*Z8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l5Ko9CG
固定资产-运输设备 Fixed assets - Automobiles Nc{&AV8Y_v
累计折旧 Accumulated depreciation V
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固定资产减值准备 Impairment of fixed assets Ys}^hy
工程物资-专用材料 Project material - specific materials T)7U+~nQ"
工程物资-专用设备 Project material - specific equipment 5$'[R;r
工程物资-预付大型设备款 Project material - prepaid for equipment #&?ER]|3
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k?&GL!?
在建工程 Construction in progress La9}JvQoX
在建工程减值准备 Impairment of construction in progress 0RMW>v/7kL
固定资产清理 Disposal of fixed assets Kc2y
无形资产-专利权 Intangible assets - patent ~5%3]
无形资产-非专利技术 Intangible assets - industrial property and know-how =RD>#' sUK
无形资产-商标权 Intangible assets - trademark rights 6',Hs
无形资产-土地使用权 Intangible assets - land use rights %sOY:>
无形资产-商誉 Intangible assets - goodwill 9?O8j1F
无形资产减值准备 Impairment of intangible assets M(K7xx+G
长期待摊费用 Deferred assets LOcZadr
未确认融资费用 Unrecognized finance fees b3R(O|
其他长期资产 Other long term assets d]O:VghY\
递延税款借项 Deferred assets debits gveJ1P
应付票据 Notes payable tJ K58m$
应付帐款 Trade creditors {G x=QNd
预收帐款 Adanvances from customers F%o!+%&7
代销商品款 Consignment-in payables YSt*uOZK
其他应交款 Other payable to government CZu=/8?
其他应付款 Other creditors
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应付股利 Proposed dividends ?Ce=h+l
待转资产价值 Donated assets
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预计负债 Accrued liabilities cpP}NJb0;%
应付短期债券 Short-term debentures payable ^O@eyP
其他流动负债 Other current liabilities -i{_$G8W/c
预提费用 Accrued expenses Q;y5E`G
应付工资 Payroll payable hIV]
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应付福利费 Welfare payable \zg R]|
短期借款-抵押借款 Bank loans - Short term - pledged JfWkg`LqL
短期借款-信用借款 Bank loans - Short term - credit xO>z
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短期借款-担保借款 Bank loans - Short term - guaranteed r[}nr H&8
一年内到期长期借款 Long term loans due within one year L+%kibnY'
一年内到期长期应付款 Long term payable due within one year bS~Y_]B
长期借款 Bank loans - Long term \u[}
应付债券-债券面值 Bond payable - Par value W g7
eY'FE
应付债券-债券溢价 Bond payable - Excess lCp6UkE
应付债券-债券折价 Bond payable - Discount *6AV^^
应付债券-应计利息 Bond payable - Accrued interest t :YZua
长期应付款 Long term payable 3\j`
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专项应付款 Specific payable N6-7RoA+
其他长期负债 Other long term liabilities 9M27;"gK
应交税金-所得税 Tax payable - income tax iv +a5
应交税金-增值税 Tax payable - VAT Q%d%Io\-t
应交税金-营业税 Tax payable - business tax "kFH*I+v
应交税金-消费税 Tax payable - consumable tax YAT@xZs-
应交税金-其他 Tax payable - others mih}?oi
递延税款贷项 Deferred taxation credit vkhPE(f
股本 Share capital AP,ZMpw
已归还投资 Investment returned !nkIXgWz
利润分配-其他转入 Profit appropriation - other transfer in dGOFSH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W;7$
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6#*_d,xQT
利润分配-提取储备基金 Profit appropriation - reserve fund uGC5XX^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Bc }o3oc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "
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利润分配-利润归还投资 Profit appropriation - return investment by profit 8=L"rekV_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \h#aPG<yo
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P8X9bW~GQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ef '?O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F<p`)?
期初未分配利润 Retained earnings, beginning of the year : H
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资本公积-股本溢价 Capital surplus - share premium 6Y]P7j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o[_,r]%+D
资本公积-接受现金捐赠 Capital surplus - cash donation fiWN^sTM
资本公积-股权投资准备 Capital surplus - investment reserve 5)XUT`;'){
资本公积-拨款转入 Capital surplus - subsidiary _";w*lg}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tkHmH/'7
资本公积-其他 Capital surplus - others :
pUu_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bLG7{qp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fT Pm
Fb
盈余公积-储备基金 Surplus reserve - reserve fund e`={_R{N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1T|")D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment jnOnV1I"
主营业务收入 Sales t adeG
主营业务成本 Cost of sales q:)Pf
P+
主营业务税金及附加 Sales tax %<DdX*Qp
营业费用 Operating expenses v.8kGF
管理费用 General and administrative expenses {f`Y\_r$@
财务费用 Financial expenses H ;=^
W
投资收益 Investment income bi+M28m
其他业务收入 Other operating income P-2DBNB7
营业外收入 Non-operating income `mteU"{bx
补贴收入 Subsidy income t27UlFX
其他业务支出 Other operating expenses RRS)7fFm
营业外支出 Non-operating expenses zuN(~>YH
所得税 Income tax WZ6{9/%:
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