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 。 7P1Pk?pxy
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现金 Cash in hand UF+Qx/4h0
银行存款 Cash in bank g~DuK|+
其他货币资金-外埠存款Other monetary assets - cash in other cities n3iiW\
其他货币资金-银行本票 Other monetary assets - cashier‘s check @j\:K<sk
其他货币资金-银行汇票 Other monetary assets - bank draft :8`A
其他货币资金-信用卡 Other monetary assets - credit cards 1'&.6{)P
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Dh
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其他货币资金-存出投资款 Other monetary assets - cash for investment \V-N~_-H
短期投资-股票投资 Investments - Short term - stocks r
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短期投资-债券投资 Investments - Short term - bonds B%tF|KKj
短期投资-基金投资 Investments - Short term - funds ]$/oSa/
短期投资-其他投资 Investments - Short term - others Bve|+c6W
短期投资跌价准备 Provision for short-term investment 4Fg2/O_3
长期股权投资-股票投资 Long term equity investment - stocks b6-N2F1Fs
长期股权投资-其他股权投资 Long term equity investment - others _/1/{
长期债券投资-债券投资 Long term securities investemnt - bonds t'U=K>7
长期债券投资-其他债权投资 Long term securities investment - others DP{nvsF
长期投资减值准备 Provision for long-term investment 9L>?N:%5
应收票据 Notes receivable %n|
应收股利 Dividends receivable zM0}(5$m
应收利息 Interest receivable i(.e=
应收帐款 Trade debtors EJn]C=_(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ja6 KO2}p
预付帐款 Prepayment sa'1hX^@
应收补贴款 Allowance receivable A4"TJZBg}
其他应收款 Other debtors .I^4Fc}&4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QoYEWXT|g
其他流动资产 Other current assets 6l\5J6x
物资采购 Purchase Lap?L/NS
原材料 Raw materials c!\Gj|
包装物 Packing materials <&\ng^Z$
低值易耗品 Low value consumbles TsFhrtnx&X
材料成本差异 Material cost difference lsax.uG5x
自制半成品 Self-manufactured goods ^5X?WA,Z99
库存商品 Finished goods 9'*7 (j;
商品进销差价 Difference between purchase & sales of commodities }PI:O%N;
委托加工物资 Consigned processiong material h7#\]2U$[5
委托代销商品 Consignment-out i)x0]XF
受托代销商品 Consignment-in z"4 q%DC
分期收款发出商品 Goods on instalment sales 4kL6aSqT
存货跌价准备 Provision for obsolete stocks mz0{eO
待摊费用 Prepaid expenses }2]|*?1,
待处理流动资产损益 Unsettled G/L on current assets Cfi4~ &
待处理固定资产损益 Unsettled G/L on fixed assets %M96m
委托贷款-本金 Consignment loan - principle s*PKr6X+
委托贷款-利息 Consignment loan - interest TnQ>v{Rx
委托贷款-减值准备 Consignment loan - provision xUn"Xk
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固定资产-房屋建筑物 Fixed assets - Buildings mOJdx-q?r
固定资产-机器设备 Fixed assets - Plant and machinery 7Yg1z%%U
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Bc8&-eZ,
固定资产-运输设备 Fixed assets - Automobiles TdPd8ig8{
累计折旧 Accumulated depreciation n.@HT"
固定资产减值准备 Impairment of fixed assets k7U.]#5V
工程物资-专用材料 Project material - specific materials IP`lx
工程物资-专用设备 Project material - specific equipment $UzSPhv[
工程物资-预付大型设备款 Project material - prepaid for equipment 5{HF'1XgZ*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2G8w&dtu
在建工程 Construction in progress {
dF@Vg_n
在建工程减值准备 Impairment of construction in progress qxI$F
固定资产清理 Disposal of fixed assets AGFA;X
无形资产-专利权 Intangible assets - patent `"=Hk@E
无形资产-非专利技术 Intangible assets - industrial property and know-how DzR,ou
无形资产-商标权 Intangible assets - trademark rights e(s0mbJE
无形资产-土地使用权 Intangible assets - land use rights $z_yx
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无形资产-商誉 Intangible assets - goodwill Z#}sK5s
无形资产减值准备 Impairment of intangible assets ! t!4CY
长期待摊费用 Deferred assets K9@.l~n
未确认融资费用 Unrecognized finance fees d}O\:\}y
其他长期资产 Other long term assets b|_e):V|
递延税款借项 Deferred assets debits qU#A,%kcV
应付票据 Notes payable }F]Z1('
应付帐款 Trade creditors i`+w.zJOH8
预收帐款 Adanvances from customers O\Huj
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代销商品款 Consignment-in payables 'u.Dt*.Uq
其他应交款 Other payable to government /Qst :q
其他应付款 Other creditors L"jA#ULg
应付股利 Proposed dividends )Ra:
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待转资产价值 Donated assets i@9
qp?eb
预计负债 Accrued liabilities YXp\C"~g
应付短期债券 Short-term debentures payable ku,{NY
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其他流动负债 Other current liabilities 0m3hL~0(a
预提费用 Accrued expenses y^H5iB[SPL
应付工资 Payroll payable ! \s}A7
应付福利费 Welfare payable +[
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短期借款-抵押借款 Bank loans - Short term - pledged -Y524
短期借款-信用借款 Bank loans - Short term - credit '=;e#
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短期借款-担保借款 Bank loans - Short term - guaranteed x:-NTW
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一年内到期长期借款 Long term loans due within one year u43Mo\"<&%
一年内到期长期应付款 Long term payable due within one year :WRD<D_4
长期借款 Bank loans - Long term +Kgl/Wg%
应付债券-债券面值 Bond payable - Par value _jX,1+M
应付债券-债券溢价 Bond payable - Excess WdOxwsq"
应付债券-债券折价 Bond payable - Discount i1x4$}
应付债券-应计利息 Bond payable - Accrued interest ,LwinjHA*
长期应付款 Long term payable #U- y<[
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专项应付款 Specific payable 80Y%C-Y:
其他长期负债 Other long term liabilities N&G'i.w/
应交税金-所得税 Tax payable - income tax h
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应交税金-增值税 Tax payable - VAT PV\J]
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应交税金-营业税 Tax payable - business tax M_!]9#:K7
应交税金-消费税 Tax payable - consumable tax HsYzIQLL
应交税金-其他 Tax payable - others $Z;8@O3
递延税款贷项 Deferred taxation credit oU)(/
股本 Share capital ~ox}e(xy
已归还投资 Investment returned 1)c{;x&W
利润分配-其他转入 Profit appropriation - other transfer in T"P}` mT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B=*0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CE
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利润分配-提取储备基金 Profit appropriation - reserve fund 6{;6~?U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jUE:QOfRib
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >h%>s4W
利润分配-利润归还投资 Profit appropriation - return investment by profit z$1
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends K^o$uUBe
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HIw)HYF2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `.;U)}Tn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;uAh)|;S#
期初未分配利润 Retained earnings, beginning of the year 0m1V@3]7>
资本公积-股本溢价 Capital surplus - share premium D,=~7/g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7W}%ralkg
资本公积-接受现金捐赠 Capital surplus - cash donation 1$DcE>
资本公积-股权投资准备 Capital surplus - investment reserve p[&Jl
资本公积-拨款转入 Capital surplus - subsidiary o`,}b1lh
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~ ?nn(Q-
资本公积-其他 Capital surplus - others pF6u3]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >&HW6
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +E9G"Z65iP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V^tD@N
盈余公积-储备基金 Surplus reserve - reserve fund `=;}I@]zj)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A)~oD_ooQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,62~u'hR5
主营业务收入 Sales 1VYH:uGuAU
主营业务成本 Cost of sales hAUP#y@:H:
主营业务税金及附加 Sales tax B tznms'
营业费用 Operating expenses (@NILK
管理费用 General and administrative expenses f'ld6jt|%
财务费用 Financial expenses d(}?
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投资收益 Investment income >]_6|Wfl
其他业务收入 Other operating income 6v{&, q
营业外收入 Non-operating income d>#',C#;
补贴收入 Subsidy income Z[[*:9rY|
其他业务支出 Other operating expenses |}^u<S8X
营业外支出 Non-operating expenses M
p<r`PM2
所得税 Income tax )}$rgYKJ
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