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 。 K0RY2Hiw
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现金 Cash in hand |LA./%U
银行存款 Cash in bank kD:O$8[J8
其他货币资金-外埠存款Other monetary assets - cash in other cities XYIZ^_My
其他货币资金-银行本票 Other monetary assets - cashier‘s check \D(6t!Ox
其他货币资金-银行汇票 Other monetary assets - bank draft PLR[nB7K
其他货币资金-信用卡 Other monetary assets - credit cards vwDnz/-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <@xp. Y
其他货币资金-存出投资款 Other monetary assets - cash for investment U^SJWYi<Y
短期投资-股票投资 Investments - Short term - stocks = M^4T?{T
短期投资-债券投资 Investments - Short term - bonds '" LrGvkZ
短期投资-基金投资 Investments - Short term - funds pASNiH698
短期投资-其他投资 Investments - Short term - others J<Di2b+
短期投资跌价准备 Provision for short-term investment |>a
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长期股权投资-股票投资 Long term equity investment - stocks S(Md
长期股权投资-其他股权投资 Long term equity investment - others !qPVC\l
长期债券投资-债券投资 Long term securities investemnt - bonds kFmd):U!R
长期债券投资-其他债权投资 Long term securities investment - others .VN
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长期投资减值准备 Provision for long-term investment Ijq1ns_tx8
应收票据 Notes receivable 8#NtZ
应收股利 Dividends receivable <w UDcF
应收利息 Interest receivable b=v
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =zBcfFii`w
预付帐款 Prepayment o
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应收补贴款 Allowance receivable XL>v$7`#
其他应收款 Other debtors $6.CN#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wjW>#DE
其他流动资产 Other current assets "']I.
物资采购 Purchase
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原材料 Raw materials 3a #2 }
包装物 Packing materials @ SaU2
低值易耗品 Low value consumbles 2i
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材料成本差异 Material cost difference 0FmYM@Wc
自制半成品 Self-manufactured goods ?}"$[6.
库存商品 Finished goods d;O16xcM/
商品进销差价 Difference between purchase & sales of commodities ?.E6Ube
委托加工物资 Consigned processiong material \xG>>A%
委托代销商品 Consignment-out 9,\b$?9
受托代销商品 Consignment-in f<WP<!N%
分期收款发出商品 Goods on instalment sales 3jQy"9f
存货跌价准备 Provision for obsolete stocks j:K>3?
待摊费用 Prepaid expenses %Cbqi.iuQ
待处理流动资产损益 Unsettled G/L on current assets =#]^H c
待处理固定资产损益 Unsettled G/L on fixed assets O@r%G0Jge
委托贷款-本金 Consignment loan - principle }}y$T(:l
委托贷款-利息 Consignment loan - interest \}Fx''
委托贷款-减值准备 Consignment loan - provision 8P5yaS_
固定资产-房屋建筑物 Fixed assets - Buildings *4#)or
固定资产-机器设备 Fixed assets - Plant and machinery ?t++IEoP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4b]/2H
固定资产-运输设备 Fixed assets - Automobiles -(9>{!",J
累计折旧 Accumulated depreciation s<VN
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固定资产减值准备 Impairment of fixed assets }SYR)eE\
工程物资-专用材料 Project material - specific materials mn;;wp
工程物资-专用设备 Project material - specific equipment -Yx'qz@
工程物资-预付大型设备款 Project material - prepaid for equipment 9qS~-'&q#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _7r<RZ
在建工程 Construction in progress 9}^nozR,I
在建工程减值准备 Impairment of construction in progress qYFOHu
固定资产清理 Disposal of fixed assets %suSZw`
无形资产-专利权 Intangible assets - patent sy`@q<h(
无形资产-非专利技术 Intangible assets - industrial property and know-how m
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无形资产-商标权 Intangible assets - trademark rights -t~l!!
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无形资产-土地使用权 Intangible assets - land use rights vAWJP_ ;J
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 9jq}`$S{
长期待摊费用 Deferred assets )90 Q
未确认融资费用 Unrecognized finance fees E~vM$$O$
其他长期资产 Other long term assets G"P@AOw
递延税款借项 Deferred assets debits wdg,dk9e$
应付票据 Notes payable ^R- -&{I
应付帐款 Trade creditors Cw7
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预收帐款 Adanvances from customers x"xl3dRu
代销商品款 Consignment-in payables C(-w A
其他应交款 Other payable to government *R1m=
其他应付款 Other creditors {FRUB(68b
应付股利 Proposed dividends ..BIoSrj
待转资产价值 Donated assets -X+G_rY
预计负债 Accrued liabilities "TW%-67
应付短期债券 Short-term debentures payable dsck:e5agZ
其他流动负债 Other current liabilities 7\x7ySM
预提费用 Accrued expenses 4/UY*Us&
应付工资 Payroll payable pQv`fr
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应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged " B`k
短期借款-信用借款 Bank loans - Short term - credit <q@/Yy32
短期借款-担保借款 Bank loans - Short term - guaranteed dqF]kP,VG
一年内到期长期借款 Long term loans due within one year q"){PRTm/
一年内到期长期应付款 Long term payable due within one year NG3!09eY
长期借款 Bank loans - Long term x(oL\I_Z
应付债券-债券面值 Bond payable - Par value :[![9JS/
应付债券-债券溢价 Bond payable - Excess Y'-@O"pK
应付债券-债券折价 Bond payable - Discount JSz;>
应付债券-应计利息 Bond payable - Accrued interest \fC)]QZ
长期应付款 Long term payable 5cj]Y)I-~
专项应付款 Specific payable }AfX0[!O
其他长期负债 Other long term liabilities 2ZTz{|y
应交税金-所得税 Tax payable - income tax 7#/->Y
应交税金-增值税 Tax payable - VAT .*FBr7rE\
应交税金-营业税 Tax payable - business tax <Y%km[Mh
应交税金-消费税 Tax payable - consumable tax {"{kWbXZ
应交税金-其他 Tax payable - others ,U`:IP/L
递延税款贷项 Deferred taxation credit l~
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股本 Share capital #snwRW>=[
已归还投资 Investment returned l0Rjq*5hJ
利润分配-其他转入 Profit appropriation - other transfer in \dvzL(,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +xoh=m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6/{V#.(
利润分配-提取储备基金 Profit appropriation - reserve fund TCShS}q;%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HURrk~[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Nr~9] S
利润分配-利润归还投资 Profit appropriation - return investment by profit d^uE4F}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends as#_Fer`U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =NJ:%kvF
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kyV!ATL1F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W5 l)mAv
期初未分配利润 Retained earnings, beginning of the year yFt$L'#
资本公积-股本溢价 Capital surplus - share premium a'zXLlXgGd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R=Qa54
资本公积-接受现金捐赠 Capital surplus - cash donation Xn:5pd;?B6
资本公积-股权投资准备 Capital surplus - investment reserve [l~Gwaul>
资本公积-拨款转入 Capital surplus - subsidiary Ml-GAkgG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~|y$^qy?U
资本公积-其他 Capital surplus - others sA^_I6>M"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `)i'1E[9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W^U6O&-K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @34Z/%A
盈余公积-储备基金 Surplus reserve - reserve fund ^7b[spqE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [\i0@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -@*[
主营业务收入 Sales r0MUv}p#|L
主营业务成本 Cost of sales K;uOtbdOK
主营业务税金及附加 Sales tax k&JB,d-mJ%
营业费用 Operating expenses IZ9L
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管理费用 General and administrative expenses +=_^4
财务费用 Financial expenses MxXf.iX&
投资收益 Investment income ajr);xd
其他业务收入 Other operating income #.Q3}[M
营业外收入 Non-operating income YgiLfz iT
补贴收入 Subsidy income 0cGO*G2Xr
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses *U<l$gajq
所得税 Income tax ,Z3 (`ftC
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