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 。 lo6upirZX
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现金 Cash in hand >m!Z$m([J
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities K$}K2w
其他货币资金-银行本票 Other monetary assets - cashier‘s check V?.=_T<
其他货币资金-银行汇票 Other monetary assets - bank draft v_U/0
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其他货币资金-信用卡 Other monetary assets - credit cards I Ij:3HP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -
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其他货币资金-存出投资款 Other monetary assets - cash for investment 4B[pQlg
短期投资-股票投资 Investments - Short term - stocks [) >Yp-n
短期投资-债券投资 Investments - Short term - bonds q&?hwX
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短期投资-基金投资 Investments - Short term - funds j(;ou?Uh
短期投资-其他投资 Investments - Short term - others -Q<OSa='
短期投资跌价准备 Provision for short-term investment h~qvd--p0
长期股权投资-股票投资 Long term equity investment - stocks kxEq_FX
长期股权投资-其他股权投资 Long term equity investment - others keD?#yY
长期债券投资-债券投资 Long term securities investemnt - bonds <wFmfrx+v
长期债券投资-其他债权投资 Long term securities investment - others %WR"qd&HSh
长期投资减值准备 Provision for long-term investment ^:ny
应收票据 Notes receivable ~rjK*_3/
应收股利 Dividends receivable adri
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应收利息 Interest receivable 4:O.x#p
应收帐款 Trade debtors 1~E4]Ef:W
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %1#|>^
预付帐款 Prepayment ALO/{:l(
应收补贴款 Allowance receivable
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其他应收款 Other debtors I
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v)|a}5={
其他流动资产 Other current assets 0(u}z
物资采购 Purchase !UPB4I
原材料 Raw materials wi.E$RckD
包装物 Packing materials '
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低值易耗品 Low value consumbles #pW!(tfN^a
材料成本差异 Material cost difference Syl 9j]
自制半成品 Self-manufactured goods $K\e
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库存商品 Finished goods @44*<!da
商品进销差价 Difference between purchase & sales of commodities !h}Vz
委托加工物资 Consigned processiong material J~`!@!
委托代销商品 Consignment-out z.)*/HGJm
受托代销商品 Consignment-in \Jc}Hzug
分期收款发出商品 Goods on instalment sales v;?W|kJ.u
存货跌价准备 Provision for obsolete stocks `\ IaeMvo
待摊费用 Prepaid expenses ]Y->
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待处理流动资产损益 Unsettled G/L on current assets ~^'t70 :D
待处理固定资产损益 Unsettled G/L on fixed assets A/lznBHR
委托贷款-本金 Consignment loan - principle [z7]@v6b
委托贷款-利息 Consignment loan - interest ,d.5K*?aI
委托贷款-减值准备 Consignment loan - provision "9Q_lVI|Q
固定资产-房屋建筑物 Fixed assets - Buildings fn7?g
固定资产-机器设备 Fixed assets - Plant and machinery 4T$jY}U
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]0(ZlpT
固定资产-运输设备 Fixed assets - Automobiles +5R8mbD!
累计折旧 Accumulated depreciation &IDT[J
固定资产减值准备 Impairment of fixed assets /']
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工程物资-专用材料 Project material - specific materials &E!m(|6?+
工程物资-专用设备 Project material - specific equipment 9[YnY~z)
工程物资-预付大型设备款 Project material - prepaid for equipment >OjK0jiPf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?l
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在建工程 Construction in progress 7rGp^
在建工程减值准备 Impairment of construction in progress \>.[QQVI"l
固定资产清理 Disposal of fixed assets x2b
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无形资产-专利权 Intangible assets - patent 6Qz=g
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无形资产-非专利技术 Intangible assets - industrial property and know-how :]8A;`G}
无形资产-商标权 Intangible assets - trademark rights Y37qjV
无形资产-土地使用权 Intangible assets - land use rights 9MQwc
无形资产-商誉 Intangible assets - goodwill OQg}E@LZ
无形资产减值准备 Impairment of intangible assets u~'_Uqp
长期待摊费用 Deferred assets tv`c"Pb
未确认融资费用 Unrecognized finance fees T(cpU
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其他长期资产 Other long term assets ]*)l_mut7
递延税款借项 Deferred assets debits %|R]nB
应付票据 Notes payable tdu:imH~
应付帐款 Trade creditors D^];6\=.i
预收帐款 Adanvances from customers [(8s\>T
代销商品款 Consignment-in payables M[iWWCX
其他应交款 Other payable to government &!'R'{/?X
其他应付款 Other creditors ?f:0GE7
应付股利 Proposed dividends Yyw3+3
待转资产价值 Donated assets JH2-'
预计负债 Accrued liabilities g86^Z%c(k
应付短期债券 Short-term debentures payable u-.nR}DM_
其他流动负债 Other current liabilities .ubZ
预提费用 Accrued expenses fL'Ci;.;+
应付工资 Payroll payable bG.`>
应付福利费 Welfare payable CA$|3m9)NM
短期借款-抵押借款 Bank loans - Short term - pledged l[WX77
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短期借款-信用借款 Bank loans - Short term - credit 8 r0;054
短期借款-担保借款 Bank loans - Short term - guaranteed ?g*.7Wc
一年内到期长期借款 Long term loans due within one year wIF'|"
一年内到期长期应付款 Long term payable due within one year r=RiuxxTq
长期借款 Bank loans - Long term 'XYjo&w
应付债券-债券面值 Bond payable - Par value v806f
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应付债券-债券溢价 Bond payable - Excess 0NvicZ7VR
应付债券-债券折价 Bond payable - Discount oHV!>K_D
应付债券-应计利息 Bond payable - Accrued interest }^odUIj
长期应付款 Long term payable !0KNA1w,
专项应付款 Specific payable e>
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其他长期负债 Other long term liabilities ^O"o-3dte
应交税金-所得税 Tax payable - income tax <fgf L9-
应交税金-增值税 Tax payable - VAT Oo>Uu{{
应交税金-营业税 Tax payable - business tax ~qA\u5sB9@
应交税金-消费税 Tax payable - consumable tax zx?|5=+!
应交税金-其他 Tax payable - others $ 93j;
递延税款贷项 Deferred taxation credit [raj:
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股本 Share capital S1i~r+jf
已归还投资 Investment returned q((%sWp
利润分配-其他转入 Profit appropriation - other transfer in /Hq#!2)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {~Q}{ha
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nIUts?mB
利润分配-提取储备基金 Profit appropriation - reserve fund 2jP(D%n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O;(n[k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yOk]RB<'r
利润分配-利润归还投资 Profit appropriation - return investment by profit PnI_W84z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qgo|\=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _2}/rwVg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +\cG{n*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ' |yBz1uL
期初未分配利润 Retained earnings, beginning of the year 7;sF0oB5e
资本公积-股本溢价 Capital surplus - share premium *E/CNMn=E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^/$U(4
资本公积-接受现金捐赠 Capital surplus - cash donation `2G%&R,k"D
资本公积-股权投资准备 Capital surplus - investment reserve _+0c<'
资本公积-拨款转入 Capital surplus - subsidiary -x>2Wb~%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {'+.?g
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FaG&U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _J_QB]t
盈余公积-储备基金 Surplus reserve - reserve fund (Ii+}Mfp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'FG@Rg(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment yV)9KGV+:
主营业务收入 Sales (/_w23rr
主营业务成本 Cost of sales q9$K.=_5
主营业务税金及附加 Sales tax A=wh&X
营业费用 Operating expenses ^`9O$.'@
管理费用 General and administrative expenses 8;(3fSNC
财务费用 Financial expenses #\3X;{
投资收益 Investment income WG5)-;>q|
其他业务收入 Other operating income Gnie|[3
营业外收入 Non-operating income ,Q+.kAh !G
补贴收入 Subsidy income 9u_D@A"aC`
其他业务支出 Other operating expenses 7<93n`byM
营业外支出 Non-operating expenses !<0 `c
所得税 Income tax cB 1NN<
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