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 。 m:W+s4!E
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现金 Cash in hand zLSha\X
银行存款 Cash in bank }08Sv=XM
其他货币资金-外埠存款Other monetary assets - cash in other cities mcb|N_#n/
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3>#io^35
其他货币资金-银行汇票 Other monetary assets - bank draft l,k.Jo5
其他货币资金-信用卡 Other monetary assets - credit cards Yc-gJI*1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n48%Uwa,
其他货币资金-存出投资款 Other monetary assets - cash for investment lhBu?q
短期投资-股票投资 Investments - Short term - stocks l3Wh&*0
短期投资-债券投资 Investments - Short term - bonds tpn.\z%
短期投资-基金投资 Investments - Short term - funds /ptG
短期投资-其他投资 Investments - Short term - others k0IztFyj:R
短期投资跌价准备 Provision for short-term investment c9ea%7o{0a
长期股权投资-股票投资 Long term equity investment - stocks BMH?BRi
长期股权投资-其他股权投资 Long term equity investment - others ZRP[N)Ld$
长期债券投资-债券投资 Long term securities investemnt - bonds AmX ~KK
长期债券投资-其他债权投资 Long term securities investment - others M6lNdK
长期投资减值准备 Provision for long-term investment -1%AM40j
应收票据 Notes receivable wqF_hs(O
应收股利 Dividends receivable jyFKO[s\X
应收利息 Interest receivable @ [<B:Tqo
应收帐款 Trade debtors h%ba!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R,8460e7
预付帐款 Prepayment 2Xqa?ay0>
应收补贴款 Allowance receivable jMP;$w
其他应收款 Other debtors 2!nz>K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v9GfudTZR
其他流动资产 Other current assets ]owcx=5q%'
物资采购 Purchase +<^c2diX
原材料 Raw materials t&MLgu
包装物 Packing materials O6b.oS'-
低值易耗品 Low value consumbles UW],9r/PD@
材料成本差异 Material cost difference 8
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自制半成品 Self-manufactured goods PcEE@W9
库存商品 Finished goods "
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商品进销差价 Difference between purchase & sales of commodities roNs~]6
委托加工物资 Consigned processiong material rds0EZ4 W
委托代销商品 Consignment-out ;BW-ag \9
受托代销商品 Consignment-in "q7pkxEuJ
分期收款发出商品 Goods on instalment sales )dF`L
存货跌价准备 Provision for obsolete stocks |Li9Y"5
待摊费用 Prepaid expenses wT&P].5n
待处理流动资产损益 Unsettled G/L on current assets %5Zhq>
待处理固定资产损益 Unsettled G/L on fixed assets 13MB1n
委托贷款-本金 Consignment loan - principle Ze3sc$fG2
委托贷款-利息 Consignment loan - interest <(x!P=NM-
委托贷款-减值准备 Consignment loan - provision POb2U1Sj
固定资产-房屋建筑物 Fixed assets - Buildings 4=ZN4=(_[
固定资产-机器设备 Fixed assets - Plant and machinery t}2M8ue(&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,H5o/qNU`{
固定资产-运输设备 Fixed assets - Automobiles %!V =noo
累计折旧 Accumulated depreciation ?dQ#%
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固定资产减值准备 Impairment of fixed assets |K'7BK_^J
工程物资-专用材料 Project material - specific materials o(Q='kK
工程物资-专用设备 Project material - specific equipment AxiCpAS;J
工程物资-预付大型设备款 Project material - prepaid for equipment Yzih-$g
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3bR 6Y[
在建工程 Construction in progress 1V;m8)RF
在建工程减值准备 Impairment of construction in progress @iaz
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固定资产清理 Disposal of fixed assets B0ZLGB
无形资产-专利权 Intangible assets - patent l/6(V:
无形资产-非专利技术 Intangible assets - industrial property and know-how Z]k+dJ[-
无形资产-商标权 Intangible assets - trademark rights Dlx-mm_
无形资产-土地使用权 Intangible assets - land use rights %s#`Z [8,
无形资产-商誉 Intangible assets - goodwill OYY_@'D
无形资产减值准备 Impairment of intangible assets e%v0EJ},
长期待摊费用 Deferred assets 7=@MnF`
未确认融资费用 Unrecognized finance fees j?s+#t
其他长期资产 Other long term assets G-G\l?R(
递延税款借项 Deferred assets debits
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应付票据 Notes payable W%P0X5YQ
应付帐款 Trade creditors RRJN@|"
预收帐款 Adanvances from customers K&%YTA
代销商品款 Consignment-in payables 'DCB 7T8
其他应交款 Other payable to government Yf[GpSej
其他应付款 Other creditors =d1R9O
应付股利 Proposed dividends hG>3y\!#
待转资产价值 Donated assets nCSXvd/
预计负债 Accrued liabilities zK ir
应付短期债券 Short-term debentures payable Yc~c(1VRz
其他流动负债 Other current liabilities (#VF>;;L
预提费用 Accrued expenses ?KXgG'!!
应付工资 Payroll payable /rmm@
应付福利费 Welfare payable #{Gojg`5O
短期借款-抵押借款 Bank loans - Short term - pledged vV /fTO
短期借款-信用借款 Bank loans - Short term - credit a3(q;^v
短期借款-担保借款 Bank loans - Short term - guaranteed rR3(yy0L
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year h&6t.2<e
长期借款 Bank loans - Long term .[hbiv#
应付债券-债券面值 Bond payable - Par value w@ \quy:
应付债券-债券溢价 Bond payable - Excess m~
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应付债券-债券折价 Bond payable - Discount q
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应付债券-应计利息 Bond payable - Accrued interest 2ZZF hj
长期应付款 Long term payable 4I<U5@a
专项应付款 Specific payable PU{7s
其他长期负债 Other long term liabilities bhc
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应交税金-所得税 Tax payable - income tax xN]88L}Tn
应交税金-增值税 Tax payable - VAT 2_#Vw&v
应交税金-营业税 Tax payable - business tax +]N PxUa
应交税金-消费税 Tax payable - consumable tax 8I*WVa$l
应交税金-其他 Tax payable - others rezH5d6z62
递延税款贷项 Deferred taxation credit C!r9+z)<
股本 Share capital `VxfAV?}
已归还投资 Investment returned h(VF
利润分配-其他转入 Profit appropriation - other transfer in FtL{f=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6su^yt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _LUTIqlvi
利润分配-提取储备基金 Profit appropriation - reserve fund Sx%vJYH0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p4-bD_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GMO|A.bzzN
利润分配-利润归还投资 Profit appropriation - return investment by profit :~
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends V`MV_zA2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qf2;yRc&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q~p[jQ,4wZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |p7k2wzN
期初未分配利润 Retained earnings, beginning of the year b#<@&0KE
资本公积-股本溢价 Capital surplus - share premium BXf.^s{H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >9v?p=
资本公积-接受现金捐赠 Capital surplus - cash donation Ni4*V3VB
资本公积-股权投资准备 Capital surplus - investment reserve `]xot8
资本公积-拨款转入 Capital surplus - subsidiary 8+7=yN(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NhDM h8=$^
资本公积-其他 Capital surplus - others l*Iy:j(B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k TLA["<m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ird
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >^Zyls
盈余公积-储备基金 Surplus reserve - reserve fund cPgz?,hE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund wEImpsC`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /:j9#kj
主营业务收入 Sales C/!c? $J
主营业务成本 Cost of sales ages-Z_X
主营业务税金及附加 Sales tax &E>zvRBQ
营业费用 Operating expenses Dx-G0 KIG
管理费用 General and administrative expenses 'r5[tK}
财务费用 Financial expenses *?#t (Y[
投资收益 Investment income mf>cv2+
其他业务收入 Other operating income *&vySyt
营业外收入 Non-operating income aTceGyWzl
补贴收入 Subsidy income
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其他业务支出 Other operating expenses YC
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营业外支出 Non-operating expenses -Oro$=%
所得税 Income tax z
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