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 。 ={jj'X9
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现金 Cash in hand *9`k$'
银行存款 Cash in bank G}aM~, v
其他货币资金-外埠存款Other monetary assets - cash in other cities Ml)<4@
其他货币资金-银行本票 Other monetary assets - cashier‘s check VmZDU(M
其他货币资金-银行汇票 Other monetary assets - bank draft 'L^M"f^I
其他货币资金-信用卡 Other monetary assets - credit cards 4Vd[cRh2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit HaR x(p0
其他货币资金-存出投资款 Other monetary assets - cash for investment Vw`%|x"Xz
短期投资-股票投资 Investments - Short term - stocks ?q y*`
短期投资-债券投资 Investments - Short term - bonds .s|5AC[
短期投资-基金投资 Investments - Short term - funds 7_eV.'h
短期投资-其他投资 Investments - Short term - others f*^bV_
短期投资跌价准备 Provision for short-term investment XMaw:Fgr
长期股权投资-股票投资 Long term equity investment - stocks ZbH_h]1$D
长期股权投资-其他股权投资 Long term equity investment - others 0;%\L :,O
长期债券投资-债券投资 Long term securities investemnt - bonds +^.xLTX`$
长期债券投资-其他债权投资 Long term securities investment - others %~0]o@LW7
长期投资减值准备 Provision for long-term investment Ij9=J1c4
应收票据 Notes receivable q35=_'\W
应收股利 Dividends receivable _j~y;R)
应收利息 Interest receivable cVSns\QO
应收帐款 Trade debtors ${97G#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <Rz[G+0S=
预付帐款 Prepayment WY26Iq@C
应收补贴款 Allowance receivable |{rhks~
其他应收款 Other debtors !"ydl2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors x$pz(Q&v
其他流动资产 Other current assets 8A'SMJi
物资采购 Purchase `*]r+J2
原材料 Raw materials 8mO_dQ
包装物 Packing materials y-Lm^GW4
低值易耗品 Low value consumbles I}awembw g
材料成本差异 Material cost difference ?}C8_I|4~
自制半成品 Self-manufactured goods gUiZv8C
库存商品 Finished goods }hXmK.['
商品进销差价 Difference between purchase & sales of commodities CU/Id`"tW
委托加工物资 Consigned processiong material D"{%[;J
委托代销商品 Consignment-out =~q$k
受托代销商品 Consignment-in ,,?XGx
分期收款发出商品 Goods on instalment sales U?EXPi6 1Z
存货跌价准备 Provision for obsolete stocks hl8oE5MU
待摊费用 Prepaid expenses
semTAoqH
待处理流动资产损益 Unsettled G/L on current assets \^lDd~MWG
待处理固定资产损益 Unsettled G/L on fixed assets WGUd@lC~
委托贷款-本金 Consignment loan - principle )?(_vrc<
委托贷款-利息 Consignment loan - interest W^
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委托贷款-减值准备 Consignment loan - provision O_*tDq,e
固定资产-房屋建筑物 Fixed assets - Buildings G}nj
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固定资产-机器设备 Fixed assets - Plant and machinery WqHp23
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^Jc|d,u;s
固定资产-运输设备 Fixed assets - Automobiles ~e5E%bXxC
累计折旧 Accumulated depreciation unr`.}A2>
固定资产减值准备 Impairment of fixed assets ]Bz.6OR
工程物资-专用材料 Project material - specific materials NkAu<>
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工程物资-专用设备 Project material - specific equipment 31p7oRzr
工程物资-预付大型设备款 Project material - prepaid for equipment i1Y<[s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 02^Nf7DMR
在建工程 Construction in progress hKem
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在建工程减值准备 Impairment of construction in progress A|m0.'/
固定资产清理 Disposal of fixed assets G(1_P1
无形资产-专利权 Intangible assets - patent 66po SZR@
无形资产-非专利技术 Intangible assets - industrial property and know-how k40`,;}9
无形资产-商标权 Intangible assets - trademark rights *(sv5c!0M8
无形资产-土地使用权 Intangible assets - land use rights Zb+n\sv4
无形资产-商誉 Intangible assets - goodwill d[p?B-7%
无形资产减值准备 Impairment of intangible assets NH'QMjL)
长期待摊费用 Deferred assets d\tA1&k71
未确认融资费用 Unrecognized finance fees UxnZA5Lk*
其他长期资产 Other long term assets g? C<@
递延税款借项 Deferred assets debits ~h
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应付票据 Notes payable uao#=]?)
应付帐款 Trade creditors %KR2Vlh0
预收帐款 Adanvances from customers ^KQZ;[B
代销商品款 Consignment-in payables `L3{y/U'
其他应交款 Other payable to government JE;!~=
其他应付款 Other creditors :]8!G- Z
应付股利 Proposed dividends Yr>7c1FZi
待转资产价值 Donated assets Yb'%J@T}
预计负债 Accrued liabilities RuOse9
应付短期债券 Short-term debentures payable n9k-OGJ
其他流动负债 Other current liabilities Q%0
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预提费用 Accrued expenses mD,fxm{G
应付工资 Payroll payable 2>xEE
应付福利费 Welfare payable rW*[sLl3
短期借款-抵押借款 Bank loans - Short term - pledged VzWH9%w
短期借款-信用借款 Bank loans - Short term - credit E/ ^N
短期借款-担保借款 Bank loans - Short term - guaranteed zSBR_N51
一年内到期长期借款 Long term loans due within one year 3.Jk-:u %m
一年内到期长期应付款 Long term payable due within one year S]gV! Q4%
长期借款 Bank loans - Long term 7<LCX{Uw
应付债券-债券面值 Bond payable - Par value 2WB`+oWox
应付债券-债券溢价 Bond payable - Excess ,/dW*B
应付债券-债券折价 Bond payable - Discount Ag;Ybk[
应付债券-应计利息 Bond payable - Accrued interest zo1fUsK?
长期应付款 Long term payable xqv&^,ic
专项应付款 Specific payable W O'nW
其他长期负债 Other long term liabilities _I0=a@3
应交税金-所得税 Tax payable - income tax caL\ d
应交税金-增值税 Tax payable - VAT (:RYd6i
应交税金-营业税 Tax payable - business tax iz27yXHZ~
应交税金-消费税 Tax payable - consumable tax $IJ"fs
应交税金-其他 Tax payable - others `F_R J.g*p
递延税款贷项 Deferred taxation credit Yd<9Y\W%?
股本 Share capital M'@
已归还投资 Investment returned pzT`.#N:M
利润分配-其他转入 Profit appropriation - other transfer in aoGns46Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m=60a@o]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "XU)(<p
利润分配-提取储备基金 Profit appropriation - reserve fund cEGR?4z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /'bX}H(dq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xN!In-v[j;
利润分配-利润归还投资 Profit appropriation - return investment by profit Am >b 7Z!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $ou/ Fn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bj@f<f`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~eXI}KhBw6
期初未分配利润 Retained earnings, beginning of the year HcGbe37Xq
资本公积-股本溢价 Capital surplus - share premium V%voe
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D=M'g}l
资本公积-接受现金捐赠 Capital surplus - cash donation >oapw5~5
资本公积-股权投资准备 Capital surplus - investment reserve oKPG0iM:
资本公积-拨款转入 Capital surplus - subsidiary b{.Y?.U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8(}cbW
资本公积-其他 Capital surplus - others lr)9 U7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w3"%d~/[x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k8,s<m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^$y`Q
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盈余公积-储备基金 Surplus reserve - reserve fund "71Y{WQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7s0pH+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n
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主营业务收入 Sales !14l[k+\
主营业务成本 Cost of sales
k|cP]p4,
主营业务税金及附加 Sales tax %]o/p_<
营业费用 Operating expenses lN*"?%<x>
管理费用 General and administrative expenses /mK]O7O7
财务费用 Financial expenses "||'
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投资收益 Investment income 8(* ze+8
其他业务收入 Other operating income BuOe'$F
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营业外收入 Non-operating income l7(p~+o?h>
补贴收入 Subsidy income )
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其他业务支出 Other operating expenses HC|
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营业外支出 Non-operating expenses ;33SUgX
所得税 Income tax
oz l>Au
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