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 。 [e7nW9\l
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现金 Cash in hand +c
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银行存款 Cash in bank [8'^"
其他货币资金-外埠存款Other monetary assets - cash in other cities U"535<mR
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'x u!t'l&
其他货币资金-银行汇票 Other monetary assets - bank draft /pL'G`
其他货币资金-信用卡 Other monetary assets - credit cards FVWHiwRU,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @}ioK=A
其他货币资金-存出投资款 Other monetary assets - cash for investment 7`SrqI&
短期投资-股票投资 Investments - Short term - stocks hu5o{8[
短期投资-债券投资 Investments - Short term - bonds kC
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短期投资-基金投资 Investments - Short term - funds br')%f}m
短期投资-其他投资 Investments - Short term - others =kb/4eRg
短期投资跌价准备 Provision for short-term investment N>IkK*v
长期股权投资-股票投资 Long term equity investment - stocks 6o]j@o8V
长期股权投资-其他股权投资 Long term equity investment - others FKy2C:R(]
长期债券投资-债券投资 Long term securities investemnt - bonds ({mlA`d]
长期债券投资-其他债权投资 Long term securities investment - others xTy)qN]P
长期投资减值准备 Provision for long-term investment km29]V=}
应收票据 Notes receivable lz4M)pL^
应收股利 Dividends receivable >/'/^h
应收利息 Interest receivable iCy$
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应收帐款 Trade debtors KeWIC,kq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f@ .s(i=z
预付帐款 Prepayment i2!0bY
应收补贴款 Allowance receivable i2Sh^\Xw
其他应收款 Other debtors _VJG@>F9-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *0z'!m12
其他流动资产 Other current assets LZ8xh
物资采购 Purchase a6'T]DW0W
原材料 Raw materials 8u"HW~~=
包装物 Packing materials .[o`TlG%
低值易耗品 Low value consumbles )D"2Q:
材料成本差异 Material cost difference 9`Xr7gmQf
自制半成品 Self-manufactured goods `.F3&pA
库存商品 Finished goods gp4@6HuUd
商品进销差价 Difference between purchase & sales of commodities }LryRcrD-n
委托加工物资 Consigned processiong material Wb;D9Z
委托代销商品 Consignment-out v\R-G
受托代销商品 Consignment-in Qb@i_SX(fs
分期收款发出商品 Goods on instalment sales c\VD8 :
存货跌价准备 Provision for obsolete stocks O5ZR{f&
待摊费用 Prepaid expenses lI;ACF^
待处理流动资产损益 Unsettled G/L on current assets <+:
PTG/('
待处理固定资产损益 Unsettled G/L on fixed assets s,~g| I\
委托贷款-本金 Consignment loan - principle ?pV!`vp^{
委托贷款-利息 Consignment loan - interest L/)Q1Mm
委托贷款-减值准备 Consignment loan - provision %18%T{|$e
固定资产-房屋建筑物 Fixed assets - Buildings c Qq78Lo
固定资产-机器设备 Fixed assets - Plant and machinery 7%5EBH &
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y``]66\Fp
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation VVk8z6W
固定资产减值准备 Impairment of fixed assets u_6x{",5I
工程物资-专用材料 Project material - specific materials SzyaVBD3
工程物资-专用设备 Project material - specific equipment Rg 5kFeS
工程物资-预付大型设备款 Project material - prepaid for equipment Xn%O .yM6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N;*
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在建工程 Construction in progress [p_<`gU?
在建工程减值准备 Impairment of construction in progress `(
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固定资产清理 Disposal of fixed assets =}2k+v-B
无形资产-专利权 Intangible assets - patent [n&SA]a
无形资产-非专利技术 Intangible assets - industrial property and know-how wpcqgc
无形资产-商标权 Intangible assets - trademark rights w-LaSJ(T
无形资产-土地使用权 Intangible assets - land use rights lbMok/a2o
无形资产-商誉 Intangible assets - goodwill ;8yEhar
无形资产减值准备 Impairment of intangible assets K$5mDScoJ
长期待摊费用 Deferred assets "6>+IF
未确认融资费用 Unrecognized finance fees ]r>m{"~E
其他长期资产 Other long term assets !wH'dsriD
递延税款借项 Deferred assets debits HH|N~pBJB
应付票据 Notes payable JwdvY]
应付帐款 Trade creditors jQdIeQD+
预收帐款 Adanvances from customers O T .bXr~
代销商品款 Consignment-in payables w6|l ~.$=
其他应交款 Other payable to government U;LX"'}
其他应付款 Other creditors 'LC0hoV
应付股利 Proposed dividends 9ZI^R/
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待转资产价值 Donated assets R[}fr36>/
预计负债 Accrued liabilities <J-.,:
应付短期债券 Short-term debentures payable rbI 7
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其他流动负债 Other current liabilities ,y gDNF
预提费用 Accrued expenses ];\XA;aOl}
应付工资 Payroll payable S>y}|MG
应付福利费 Welfare payable op61-:q/
短期借款-抵押借款 Bank loans - Short term - pledged A}_
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短期借款-信用借款 Bank loans - Short term - credit +.McC$!s
短期借款-担保借款 Bank loans - Short term - guaranteed >9t+lr1
一年内到期长期借款 Long term loans due within one year a|Wrc)UR
一年内到期长期应付款 Long term payable due within one year (1)b> 6
长期借款 Bank loans - Long term IgPU^?sp
应付债券-债券面值 Bond payable - Par value ]fJ9.Js
应付债券-债券溢价 Bond payable - Excess Q; BD|95nl
应付债券-债券折价 Bond payable - Discount 9b)'vr*Hy7
应付债券-应计利息 Bond payable - Accrued interest &90pKs
长期应付款 Long term payable 5Vlm?mPU
专项应付款 Specific payable %!]CP1S
其他长期负债 Other long term liabilities zin'&G>l
应交税金-所得税 Tax payable - income tax X 1}U
应交税金-增值税 Tax payable - VAT aMaqlqf
应交税金-营业税 Tax payable - business tax eOJ_L]y-
应交税金-消费税 Tax payable - consumable tax /@0
应交税金-其他 Tax payable - others oo]g=C$n
递延税款贷项 Deferred taxation credit 8$38>cGY^
股本 Share capital Nzl`mx16
已归还投资 Investment returned F **/T
利润分配-其他转入 Profit appropriation - other transfer in '3
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [9\Mf4lh#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2tZ\/6G<
利润分配-提取储备基金 Profit appropriation - reserve fund i7\MVI8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )5w# n1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L6J.^tpO
利润分配-利润归还投资 Profit appropriation - return investment by profit 0[Z wtfL1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends UDV6 ##$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `/9&o;qM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [>|6qY$D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xvxj-\ -
期初未分配利润 Retained earnings, beginning of the year #-kx$(''V
资本公积-股本溢价 Capital surplus - share premium j4$NQ]e^4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7A{,)Y/w ^
资本公积-接受现金捐赠 Capital surplus - cash donation #|F5Kh"
资本公积-股权投资准备 Capital surplus - investment reserve eNr2-R
资本公积-拨款转入 Capital surplus - subsidiary T*](oA
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation dl+:u}9M$
资本公积-其他 Capital surplus - others _cd=PZhI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oPrK{flm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2cko
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2bxW`.fa
盈余公积-储备基金 Surplus reserve - reserve fund ?y,z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q6eD{/4a1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [k60=$y
主营业务收入 Sales \hZye20
主营业务成本 Cost of sales `}~NZ
主营业务税金及附加 Sales tax 'v%v*Ujf[
营业费用 Operating expenses =Iy khrS
管理费用 General and administrative expenses YeB)]$'?u`
财务费用 Financial expenses HA~BXxa/
投资收益 Investment income (~]0)J
其他业务收入 Other operating income {r_x\VC=p
营业外收入 Non-operating income d
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补贴收入 Subsidy income OVEQ^\Q5D
其他业务支出 Other operating expenses j "e]Ui
营业外支出 Non-operating expenses 5N$O
所得税 Income tax Z!I#Z2X
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