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 。 XJ NKM~
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现金 Cash in hand ,!py
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银行存款 Cash in bank $1@{Zz!S
其他货币资金-外埠存款Other monetary assets - cash in other cities P?uKDON
其他货币资金-银行本票 Other monetary assets - cashier‘s check /iQ>he~fy
其他货币资金-银行汇票 Other monetary assets - bank draft 3 \WdA$Wx
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit XKK*RVs#
其他货币资金-存出投资款 Other monetary assets - cash for investment QY fS-
短期投资-股票投资 Investments - Short term - stocks 6qA{l_V
短期投资-债券投资 Investments - Short term - bonds t[
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短期投资-基金投资 Investments - Short term - funds a:]yFi:Su
短期投资-其他投资 Investments - Short term - others BPOWo8TqD^
短期投资跌价准备 Provision for short-term investment 4* hmeS"
长期股权投资-股票投资 Long term equity investment - stocks xO@OkCue
长期股权投资-其他股权投资 Long term equity investment - others 4'8.f5
长期债券投资-债券投资 Long term securities investemnt - bonds (6+0U1[Iz
长期债券投资-其他债权投资 Long term securities investment - others Tuy*Df
长期投资减值准备 Provision for long-term investment &\K#UVDyhh
应收票据 Notes receivable ozo8 Tr
应收股利 Dividends receivable =f p(hX"
应收利息 Interest receivable Y{'G2)e
应收帐款 Trade debtors Kj>_XaFCg!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U5PCj ]-Xt
预付帐款 Prepayment dk ?0r
应收补贴款 Allowance receivable ?k?Hp:8?=
其他应收款 Other debtors yI;Qb7|^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n(+:l'#HJ
其他流动资产 Other current assets [)=FZF6kG
物资采购 Purchase E0PBdiD6hs
原材料 Raw materials ^YZ#P0 y
包装物 Packing materials ]_,~q@r$
低值易耗品 Low value consumbles pQ hv3F
材料成本差异 Material cost difference }bTMeCgI
自制半成品 Self-manufactured goods #>V;ZV5"
库存商品 Finished goods 32Z4&~I
商品进销差价 Difference between purchase & sales of commodities ]7O?c=
委托加工物资 Consigned processiong material *dl@)~i
委托代销商品 Consignment-out RinRQd
受托代销商品 Consignment-in G#*;3X$
分期收款发出商品 Goods on instalment sales ?m.4f&X
存货跌价准备 Provision for obsolete stocks Pg36'aTe%j
待摊费用 Prepaid expenses NlMx!f>b%/
待处理流动资产损益 Unsettled G/L on current assets zYNJF>^<
待处理固定资产损益 Unsettled G/L on fixed assets k4P.}SJ?
委托贷款-本金 Consignment loan - principle G~Sfpf
委托贷款-利息 Consignment loan - interest 1,J.
委托贷款-减值准备 Consignment loan - provision l]Sui_+ZU
固定资产-房屋建筑物 Fixed assets - Buildings ^b#E%Rd
固定资产-机器设备 Fixed assets - Plant and machinery Ww~0k!8,t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5W48z%MN
固定资产-运输设备 Fixed assets - Automobiles +A3H#'
累计折旧 Accumulated depreciation .,,73"
固定资产减值准备 Impairment of fixed assets {1+H\(v
工程物资-专用材料 Project material - specific materials L5W>in5(
工程物资-专用设备 Project material - specific equipment uI[*uAR
工程物资-预付大型设备款 Project material - prepaid for equipment Y4O L 82Y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~83P09\T%
在建工程 Construction in progress @!da1jN
在建工程减值准备 Impairment of construction in progress *GhR
U5
固定资产清理 Disposal of fixed assets 2v
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无形资产-专利权 Intangible assets - patent ;<A/e
无形资产-非专利技术 Intangible assets - industrial property and know-how P.:T
zk6
无形资产-商标权 Intangible assets - trademark rights NC}#P<U
无形资产-土地使用权 Intangible assets - land use rights 4@I]PG
无形资产-商誉 Intangible assets - goodwill $\
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无形资产减值准备 Impairment of intangible assets AngwBZ@
长期待摊费用 Deferred assets ~e<<aTwN
未确认融资费用 Unrecognized finance fees (YOgQ)},
其他长期资产 Other long term assets qu%s 7+
递延税款借项 Deferred assets debits 'Ap5Aq
应付票据 Notes payable %U7B0-
应付帐款 Trade creditors 'Ot[q^,KRG
预收帐款 Adanvances from customers +q$|6?
代销商品款 Consignment-in payables 8rYK~Sz
其他应交款 Other payable to government B .mV\W
其他应付款 Other creditors 2LU'C,o?
应付股利 Proposed dividends (% P=#vZ
待转资产价值 Donated assets |_*$+
预计负债 Accrued liabilities [
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应付短期债券 Short-term debentures payable A2d2V**Z
其他流动负债 Other current liabilities (/U1J
预提费用 Accrued expenses >``GDjcJ
应付工资 Payroll payable 9_3M}|V$^e
应付福利费 Welfare payable MVdx5
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短期借款-抵押借款 Bank loans - Short term - pledged j+hoj2(
短期借款-信用借款 Bank loans - Short term - credit mtHz
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短期借款-担保借款 Bank loans - Short term - guaranteed E6k&r}
一年内到期长期借款 Long term loans due within one year : 4WbDeR
一年内到期长期应付款 Long term payable due within one year \irjIXtV
长期借款 Bank loans - Long term -huZnDN
应付债券-债券面值 Bond payable - Par value <4,?lZ
应付债券-债券溢价 Bond payable - Excess 0)!zhO_}
应付债券-债券折价 Bond payable - Discount r.;iO0[/
应付债券-应计利息 Bond payable - Accrued interest @`D6F;R
长期应付款 Long term payable W)cLMGet
专项应付款 Specific payable S+Yg!RrNqj
其他长期负债 Other long term liabilities {6sfa?1j
应交税金-所得税 Tax payable - income tax p%1m&/`F
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax I:<R@V<~#
应交税金-消费税 Tax payable - consumable tax #7h fEAk
应交税金-其他 Tax payable - others >>zoG3H!
递延税款贷项 Deferred taxation credit Y;Gm,
股本 Share capital ~*[4DQ[\
已归还投资 Investment returned ^;Q
pE
利润分配-其他转入 Profit appropriation - other transfer in rU@?v+i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +hgCk87%#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^^l"brPa
利润分配-提取储备基金 Profit appropriation - reserve fund z_@zMLs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~+yo;[1Yc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q&T'x> /
利润分配-利润归还投资 Profit appropriation - return investment by profit ZF(=^.gc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w lg#c6#q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d|RmU/)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 79g>7<vp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1C=P #MU`
期初未分配利润 Retained earnings, beginning of the year {+9\o ~
资本公积-股本溢价 Capital surplus - share premium M) XQi/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mp3_n:R?
资本公积-接受现金捐赠 Capital surplus - cash donation `|Z@UPHzG
资本公积-股权投资准备 Capital surplus - investment reserve Eo&qc 17)`
资本公积-拨款转入 Capital surplus - subsidiary Ilb
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation XF$]KAL0
资本公积-其他 Capital surplus - others }tO<_f))
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z8 %\v(L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [Od9,XBa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund AiK4t-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .oN
Sg.jG
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
5G;^OI!g
主营业务收入 Sales +N:6wZ7<f
主营业务成本 Cost of sales |o=ST
主营业务税金及附加 Sales tax Yka&Kkw
营业费用 Operating expenses |S`yXsg
管理费用 General and administrative expenses ![ID0}MjJ
财务费用 Financial expenses <SdJM1%Qo
投资收益 Investment income f?zK"
其他业务收入 Other operating income 4Xk
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营业外收入 Non-operating income vqz#V=J{
补贴收入 Subsidy income .0W4Dp
其他业务支出 Other operating expenses X3iRR{< @
营业外支出 Non-operating expenses
0lr4d Y
所得税 Income tax LE80`t>M#
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