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 。 W6/p-e5y
z`:^e1vG
现金 Cash in hand x
w83K
银行存款 Cash in bank __n"DLW
其他货币资金-外埠存款Other monetary assets - cash in other cities HY| SLk/E
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3@ukkO)
其他货币资金-银行汇票 Other monetary assets - bank draft 9a Ps_|C
其他货币资金-信用卡 Other monetary assets - credit cards gV44PI6h
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9C~GL,uKs
其他货币资金-存出投资款 Other monetary assets - cash for investment w>UV\`x
短期投资-股票投资 Investments - Short term - stocks v;qL?_:=c
短期投资-债券投资 Investments - Short term - bonds n$0)gKN7
短期投资-基金投资 Investments - Short term - funds U"kK]Stk<
短期投资-其他投资 Investments - Short term - others 43Uy<%yb>}
短期投资跌价准备 Provision for short-term investment Q)X\VQcgj
长期股权投资-股票投资 Long term equity investment - stocks %|* y/m
长期股权投资-其他股权投资 Long term equity investment - others 5.HztNL
长期债券投资-债券投资 Long term securities investemnt - bonds knZd}?I*
长期债券投资-其他债权投资 Long term securities investment - others {Om3fSk:
长期投资减值准备 Provision for long-term investment &>4$ [m>n
应收票据 Notes receivable 128 rly
应收股利 Dividends receivable CrX-?$
应收利息 Interest receivable kRa$jD^?
应收帐款 Trade debtors J
2~B<=V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D.x3@+
预付帐款 Prepayment
C4TD@
应收补贴款 Allowance receivable P3FpU<OBwp
其他应收款 Other debtors {cHTg04
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )4~XZt1r
其他流动资产 Other current assets 2-2LmxLG
物资采购 Purchase W]7?;#Hpk
原材料 Raw materials TEyPlSGG
包装物 Packing materials u}0t`w:
低值易耗品 Low value consumbles Ds5&5&af
材料成本差异 Material cost difference ,qh
自制半成品 Self-manufactured goods }(O
kl1
库存商品 Finished goods 93b5S>&r
商品进销差价 Difference between purchase & sales of commodities Z{)|w=
委托加工物资 Consigned processiong material m{Xf_rQ
w
委托代销商品 Consignment-out L| qY
受托代销商品 Consignment-in jXva?_
分期收款发出商品 Goods on instalment sales ~2;y4%K
存货跌价准备 Provision for obsolete stocks n!orM5=:O
待摊费用 Prepaid expenses oYm"NDS_.
待处理流动资产损益 Unsettled G/L on current assets &1n0(qB
待处理固定资产损益 Unsettled G/L on fixed assets Ek\Zi#f<
委托贷款-本金 Consignment loan - principle $jL.TraV7
委托贷款-利息 Consignment loan - interest .qP
zd(<T7
委托贷款-减值准备 Consignment loan - provision `u)V9{
固定资产-房屋建筑物 Fixed assets - Buildings %['F[Mo
固定资产-机器设备 Fixed assets - Plant and machinery KDzIarC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V:np cKpu
固定资产-运输设备 Fixed assets - Automobiles ../(gG9
累计折旧 Accumulated depreciation 9{&x-ugM
固定资产减值准备 Impairment of fixed assets 8[XNFFUZs
工程物资-专用材料 Project material - specific materials p`C5jfI
工程物资-专用设备 Project material - specific equipment tjL#?j
工程物资-预付大型设备款 Project material - prepaid for equipment "lMWSCas
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +o5rR|)M+
在建工程 Construction in progress @g?z>n
n
在建工程减值准备 Impairment of construction in progress /;[')RO`
固定资产清理 Disposal of fixed assets r8E!-r}rno
无形资产-专利权 Intangible assets - patent S!bvU2d
无形资产-非专利技术 Intangible assets - industrial property and know-how E$baQU hKS
无形资产-商标权 Intangible assets - trademark rights hD=D5LYAZ
无形资产-土地使用权 Intangible assets - land use rights ";%1sK
无形资产-商誉 Intangible assets - goodwill g:V6B/M&
无形资产减值准备 Impairment of intangible assets {<Zqw]
长期待摊费用 Deferred assets w%"q=V
未确认融资费用 Unrecognized finance fees }:Akpm
其他长期资产 Other long term assets z#ET-[I
递延税款借项 Deferred assets debits |MGw$
应付票据 Notes payable [:
Y^0[2
应付帐款 Trade creditors wjs7K|PK
预收帐款 Adanvances from customers Z r*ytbt
代销商品款 Consignment-in payables 6
>2!
kM7
其他应交款 Other payable to government @ZWKs
其他应付款 Other creditors !o7.L%S
应付股利 Proposed dividends e<pojb1Q
待转资产价值 Donated assets $NSYQF%aO
预计负债 Accrued liabilities dv:&N
应付短期债券 Short-term debentures payable z5zm,
Jw
其他流动负债 Other current liabilities [ ff.R
预提费用 Accrued expenses m[rJFSpef
应付工资 Payroll payable PI?[
应付福利费 Welfare payable n%hnL$!z
短期借款-抵押借款 Bank loans - Short term - pledged ('Pd
GV4V
短期借款-信用借款 Bank loans - Short term - credit
:I8
t}Wg
短期借款-担保借款 Bank loans - Short term - guaranteed a$-ax[:\sm
一年内到期长期借款 Long term loans due within one year NH!!.Z"
一年内到期长期应付款 Long term payable due within one year n~)%ou
长期借款 Bank loans - Long term $1F9TfA
应付债券-债券面值 Bond payable - Par value W*#/@/5
应付债券-债券溢价 Bond payable - Excess ?2agU
应付债券-债券折价 Bond payable - Discount [&&4lKC}u
应付债券-应计利息 Bond payable - Accrued interest "O{sdVS
长期应付款 Long term payable xae7#d0
专项应付款 Specific payable q}lSnWY[[
其他长期负债 Other long term liabilities +yk>jx
应交税金-所得税 Tax payable - income tax w;O '6"
应交税金-增值税 Tax payable - VAT 2TO1i0
应交税金-营业税 Tax payable - business tax Y-9F*8<
应交税金-消费税 Tax payable - consumable tax tVwN92*J
应交税金-其他 Tax payable - others x4(WvQ%O#
递延税款贷项 Deferred taxation credit ]](hwj
股本 Share capital y+_U6rv[
已归还投资 Investment returned +Y+kx"8
利润分配-其他转入 Profit appropriation - other transfer in p_(
NLJ%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9hQ{r 2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %$U+?lk}
利润分配-提取储备基金 Profit appropriation - reserve fund g|Cnj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NUseYU``
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %$Uw]a
利润分配-利润归还投资 Profit appropriation - return investment by profit }T@AoIR0t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x
:s-\>RcA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )deuB5kz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +=QboU
N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares C.|MA(7
期初未分配利润 Retained earnings, beginning of the year uQ}kq7g
d
资本公积-股本溢价 Capital surplus - share premium B
RT2 =}A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sj1x>
资本公积-接受现金捐赠 Capital surplus - cash donation k 'o?/
资本公积-股权投资准备 Capital surplus - investment reserve ,k4
(b
资本公积-拨款转入 Capital surplus - subsidiary !|]%^G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I[/u5V_b'
资本公积-其他 Capital surplus - others _XN sDW4|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !
d(,t[cV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R~o?X^^O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sSxra!tv4
盈余公积-储备基金 Surplus reserve - reserve fund *e=e7KC6kI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "
xKJ?8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -c. a7
主营业务收入 Sales (,k=mF
主营业务成本 Cost of sales MC3{LVNK
主营业务税金及附加 Sales tax K(hf)1q
营业费用 Operating expenses
'k hJZ:
管理费用 General and administrative expenses 0<!BzG
财务费用 Financial expenses A-kI_&g\Og
投资收益 Investment income Lgy }Gm8u5
其他业务收入 Other operating income $Khc?v
营业外收入 Non-operating income >:.Bn 8-
补贴收入 Subsidy income |1EM )zh6
其他业务支出 Other operating expenses SExd-=G
营业外支出 Non-operating expenses @d)6LA9Ec
所得税 Income tax /h;X1Htx}
@uHNz-c