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 。 .Ws
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现金 Cash in hand y8<
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银行存款 Cash in bank x:f|3"\s
其他货币资金-外埠存款Other monetary assets - cash in other cities -IpV'%nX;
其他货币资金-银行本票 Other monetary assets - cashier‘s check u#zP>!
其他货币资金-银行汇票 Other monetary assets - bank draft ;']vY
其他货币资金-信用卡 Other monetary assets - credit cards 9s;!iDFn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m NUN6qVP~
其他货币资金-存出投资款 Other monetary assets - cash for investment }vXA`)Ns
短期投资-股票投资 Investments - Short term - stocks "@c';".|
短期投资-债券投资 Investments - Short term - bonds ef;&Y>/
短期投资-基金投资 Investments - Short term - funds z4%Z6Y
短期投资-其他投资 Investments - Short term - others "ay,Lr
短期投资跌价准备 Provision for short-term investment ~ERRp3Ee?
长期股权投资-股票投资 Long term equity investment - stocks <6d{k[7fz)
长期股权投资-其他股权投资 Long term equity investment - others _'?8s6 H
长期债券投资-债券投资 Long term securities investemnt - bonds #Qtg\X
长期债券投资-其他债权投资 Long term securities investment - others 9J-!o]f .b
长期投资减值准备 Provision for long-term investment *3w/`R<\
应收票据 Notes receivable _0DXQS\
应收股利 Dividends receivable ;[WSf{k
应收利息 Interest receivable SXHru Z
应收帐款 Trade debtors vWnHC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E]HND.`*>
预付帐款 Prepayment ^Ff~j&L@{
应收补贴款 Allowance receivable )rs|=M=Xk
其他应收款 Other debtors k$UzBxR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Xa? 6#
其他流动资产 Other current assets ,p[\fT($]
物资采购 Purchase J{GFb
原材料 Raw materials I:uQB!
包装物 Packing materials =0@d|LeZ
低值易耗品 Low value consumbles ;qT!fuN;
材料成本差异 Material cost difference jza}-=&+e
自制半成品 Self-manufactured goods Pv{,aV\I}
库存商品 Finished goods ]AFM Y<mB
商品进销差价 Difference between purchase & sales of commodities s60:0 >
委托加工物资 Consigned processiong material 6g~o3
委托代销商品 Consignment-out :oon}_MdRd
受托代销商品 Consignment-in }C`}wS3i
分期收款发出商品 Goods on instalment sales v2Qc}o
存货跌价准备 Provision for obsolete stocks <6}f2^
待摊费用 Prepaid expenses HdY3DdC%q
待处理流动资产损益 Unsettled G/L on current assets yVmtsQ-}a
待处理固定资产损益 Unsettled G/L on fixed assets Mu_mm/U_
委托贷款-本金 Consignment loan - principle SBN_>;$c5}
委托贷款-利息 Consignment loan - interest % L %1g
委托贷款-减值准备 Consignment loan - provision lt2Nwt0bv
固定资产-房屋建筑物 Fixed assets - Buildings G+ $)W
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固定资产-机器设备 Fixed assets - Plant and machinery *Lb(urf
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }0Kqy;
固定资产-运输设备 Fixed assets - Automobiles |ZST
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累计折旧 Accumulated depreciation _ RT"1"r
固定资产减值准备 Impairment of fixed assets 'sjJSc
工程物资-专用材料 Project material - specific materials lk
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工程物资-专用设备 Project material - specific equipment Ye\*b?6
工程物资-预付大型设备款 Project material - prepaid for equipment f>wW}-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7fN&Q~.
在建工程 Construction in progress >DL-Q\U
在建工程减值准备 Impairment of construction in progress "j.oR}s9?#
固定资产清理 Disposal of fixed assets A&}nRP9
无形资产-专利权 Intangible assets - patent |4p<T!T
无形资产-非专利技术 Intangible assets - industrial property and know-how ?;.1fJU>
无形资产-商标权 Intangible assets - trademark rights y-) +I<M
无形资产-土地使用权 Intangible assets - land use rights :m)Rmwn_
无形资产-商誉 Intangible assets - goodwill SqA+u/"j2
无形资产减值准备 Impairment of intangible assets `!Ge"JB6
长期待摊费用 Deferred assets FkxhEat8
未确认融资费用 Unrecognized finance fees <R`,zE@t'(
其他长期资产 Other long term assets rmg";(I
递延税款借项 Deferred assets debits ax{-Qi7z-+
应付票据 Notes payable :)J~FVLy
应付帐款 Trade creditors gGiV1jN_
预收帐款 Adanvances from customers v_@#hf3
代销商品款 Consignment-in payables P^_d$
其他应交款 Other payable to government Z:B Y*#B
其他应付款 Other creditors 4|@FO}rK[l
应付股利 Proposed dividends -MHX1`P:Sn
待转资产价值 Donated assets ]=86[A-2N
预计负债 Accrued liabilities 21/a3Mlx#
应付短期债券 Short-term debentures payable vVAZSR#
其他流动负债 Other current liabilities tEWj}rX
预提费用 Accrued expenses {HRxyAI!
应付工资 Payroll payable G5QgnxwP2
应付福利费 Welfare payable XvzV
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短期借款-抵押借款 Bank loans - Short term - pledged R0YC:rAt
短期借款-信用借款 Bank loans - Short term - credit Z_OqXo=
短期借款-担保借款 Bank loans - Short term - guaranteed HDW\S#
一年内到期长期借款 Long term loans due within one year 3]kAb`9[K2
一年内到期长期应付款 Long term payable due within one year G$x["
长期借款 Bank loans - Long term t6L^
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应付债券-债券面值 Bond payable - Par value xBI"{nGoN
应付债券-债券溢价 Bond payable - Excess cV,03]x
应付债券-债券折价 Bond payable - Discount ?D
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应付债券-应计利息 Bond payable - Accrued interest Alk*
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长期应付款 Long term payable #Mem2cz
专项应付款 Specific payable T\e)Cz
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其他长期负债 Other long term liabilities Uwm[q+sTp
应交税金-所得税 Tax payable - income tax #;*ai\6>vD
应交税金-增值税 Tax payable - VAT qYu!:xa8
应交税金-营业税 Tax payable - business tax "w|k\1D
应交税金-消费税 Tax payable - consumable tax BE2\? q-
应交税金-其他 Tax payable - others a+a%}76N
递延税款贷项 Deferred taxation credit #u=O 5%.
股本 Share capital ]kplb0`
已归还投资 Investment returned ubC JZ"!
利润分配-其他转入 Profit appropriation - other transfer in TaHi+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !{~7 )iq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve knK=ENf;e
利润分配-提取储备基金 Profit appropriation - reserve fund n,Mw#
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A_q3p\b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %k;FxUKi
利润分配-利润归还投资 Profit appropriation - return investment by profit v!'@NW_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HG3>RcB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,cO)Sxj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g`8
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R?9Plzt5
期初未分配利润 Retained earnings, beginning of the year K?O X
资本公积-股本溢价 Capital surplus - share premium ^nm!NL{z^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z%n.:I<%ZV
资本公积-接受现金捐赠 Capital surplus - cash donation sK9h=J;F/
资本公积-股权投资准备 Capital surplus - investment reserve "$"mWF-
资本公积-拨款转入 Capital surplus - subsidiary 7/OOq=z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V_d%g<n4
资本公积-其他 Capital surplus - others fm:{&(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?oDfI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g$T_yT''
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p*&LEjaVM4
盈余公积-储备基金 Surplus reserve - reserve fund 3{LvKe
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e"H+sM26-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n]{}C.C=
主营业务收入 Sales Cg\)BHv~
主营业务成本 Cost of sales xY'YbHFz
主营业务税金及附加 Sales tax 2u;fT{(
营业费用 Operating expenses =$zr
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管理费用 General and administrative expenses .6/p4OR|
财务费用 Financial expenses Gc!{%x
投资收益 Investment income
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其他业务收入 Other operating income Z!i'Tbfn
营业外收入 Non-operating income +4p;4/=
补贴收入 Subsidy income +bd{W]={
其他业务支出 Other operating expenses :@ 8.t,|
营业外支出 Non-operating expenses v%7JZ<I'A
所得税 Income tax 5'Ay@FJ:
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