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 。 6
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现金 Cash in hand G'Uq595'-
银行存款 Cash in bank /1.gv~`+
其他货币资金-外埠存款Other monetary assets - cash in other cities 3(1UIu
其他货币资金-银行本票 Other monetary assets - cashier‘s check PrF('PH7i
其他货币资金-银行汇票 Other monetary assets - bank draft #,OiZQJC
其他货币资金-信用卡 Other monetary assets - credit cards 8x9;3{R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment VgMuX3=
短期投资-股票投资 Investments - Short term - stocks Cf@N>N#t)
短期投资-债券投资 Investments - Short term - bonds |lh&l<=(f
短期投资-基金投资 Investments - Short term - funds 9<5ii
短期投资-其他投资 Investments - Short term - others h
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短期投资跌价准备 Provision for short-term investment QG09=GQ
长期股权投资-股票投资 Long term equity investment - stocks 'i 8`LPQ
长期股权投资-其他股权投资 Long term equity investment - others a
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长期债券投资-债券投资 Long term securities investemnt - bonds $Y%,?>AL<
长期债券投资-其他债权投资 Long term securities investment - others )~#3A@
长期投资减值准备 Provision for long-term investment F`o"t]AD-a
应收票据 Notes receivable ;>Z0e`=
应收股利 Dividends receivable f_IsY+@
应收利息 Interest receivable t]xR`Rr;X
应收帐款 Trade debtors ,?!MVN-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?*cCn-|
预付帐款 Prepayment m21H68y
应收补贴款 Allowance receivable IC-W[~
其他应收款 Other debtors isz-MP$:K5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +aOX{1w
其他流动资产 Other current assets >vNE3S_
物资采购 Purchase ZJHaY09N
原材料 Raw materials o1[[!~8e
包装物 Packing materials ]MB6++.e
低值易耗品 Low value consumbles A9LVS&52
材料成本差异 Material cost difference !ZayN
自制半成品 Self-manufactured goods 8/-hODoT_
库存商品 Finished goods i \@a&tw
商品进销差价 Difference between purchase & sales of commodities nsu RG
委托加工物资 Consigned processiong material V|pO";%>,
委托代销商品 Consignment-out /&yc?Ui
受托代销商品 Consignment-in ?qbq\t
分期收款发出商品 Goods on instalment sales *Q;?p
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存货跌价准备 Provision for obsolete stocks Y5<W"[B!
待摊费用 Prepaid expenses =an0PN
待处理流动资产损益 Unsettled G/L on current assets 5PE}3he:
待处理固定资产损益 Unsettled G/L on fixed assets @[]#[7
委托贷款-本金 Consignment loan - principle \Z-Fu=8J8^
委托贷款-利息 Consignment loan - interest MK <\:g
委托贷款-减值准备 Consignment loan - provision n"nfEA3{`
固定资产-房屋建筑物 Fixed assets - Buildings B9]bv]
固定资产-机器设备 Fixed assets - Plant and machinery &,$N|$yK}|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TmJXkR.5
固定资产-运输设备 Fixed assets - Automobiles xU
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累计折旧 Accumulated depreciation E*QLw*H
固定资产减值准备 Impairment of fixed assets Ce} m_
工程物资-专用材料 Project material - specific materials S4
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工程物资-专用设备 Project material - specific equipment A1B%<$|pz
工程物资-预付大型设备款 Project material - prepaid for equipment lOHW9Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "1rT>
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在建工程 Construction in progress Sp[]vm8N
在建工程减值准备 Impairment of construction in progress 0m4'm<2m
固定资产清理 Disposal of fixed assets fRp(&%8E
无形资产-专利权 Intangible assets - patent 9y j'->dL
无形资产-非专利技术 Intangible assets - industrial property and know-how ^t,haO4
无形资产-商标权 Intangible assets - trademark rights h79~d%-
无形资产-土地使用权 Intangible assets - land use rights d5n>2iO
无形资产-商誉 Intangible assets - goodwill "lL/OmG
无形资产减值准备 Impairment of intangible assets /b410NP5
长期待摊费用 Deferred assets TpxAp',#7
未确认融资费用 Unrecognized finance fees 1eI_F8I U
其他长期资产 Other long term assets kT:?1 w'
递延税款借项 Deferred assets debits dyB@qh~H
应付票据 Notes payable *C.Kd
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应付帐款 Trade creditors n_*.i1\'w
预收帐款 Adanvances from customers Uv!VzkPfo
代销商品款 Consignment-in payables }l_8~/9
其他应交款 Other payable to government Nwk^r75l q
其他应付款 Other creditors Nf}i/
应付股利 Proposed dividends I 1Yr{(ho
待转资产价值 Donated assets @IOl0db
预计负债 Accrued liabilities y8dOx=c
应付短期债券 Short-term debentures payable 8[:G/8VI
其他流动负债 Other current liabilities ul!q)cPb{
预提费用 Accrued expenses otQ
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应付工资 Payroll payable C2yJ Xi`$
应付福利费 Welfare payable {HjJ9ZGQ
短期借款-抵押借款 Bank loans - Short term - pledged C#L|7M??;
短期借款-信用借款 Bank loans - Short term - credit BqtN=
短期借款-担保借款 Bank loans - Short term - guaranteed W?n/>DML
一年内到期长期借款 Long term loans due within one year '30JJ0
一年内到期长期应付款 Long term payable due within one year #It!D5A
长期借款 Bank loans - Long term *T:jR
应付债券-债券面值 Bond payable - Par value gOy{ RE
应付债券-债券溢价 Bond payable - Excess Ho $+[K
应付债券-债券折价 Bond payable - Discount (t,mtdD#1
应付债券-应计利息 Bond payable - Accrued interest nIqF:6/
长期应付款 Long term payable [C@Ro,mI
专项应付款 Specific payable W3n[qVZIC
其他长期负债 Other long term liabilities kB=5=#s
应交税金-所得税 Tax payable - income tax -jVg{f!
应交税金-增值税 Tax payable - VAT Y\F4
应交税金-营业税 Tax payable - business tax =`l><
应交税金-消费税 Tax payable - consumable tax <}F(G-kV6
应交税金-其他 Tax payable - others i*mI-l
递延税款贷项 Deferred taxation credit ^!x qOp!
股本 Share capital D!i|KI/
已归还投资 Investment returned +^*b]"[
利润分配-其他转入 Profit appropriation - other transfer in \\3
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /bmkt@$-0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7**zO3
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利润分配-提取储备基金 Profit appropriation - reserve fund 7mL1$i6=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qJR8fQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !e('T@^u6u
利润分配-利润归还投资 Profit appropriation - return investment by profit <"av /`;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &"Fz)}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -?Cu-'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zt
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |I3&a=,
期初未分配利润 Retained earnings, beginning of the year AOx8OiqE:
资本公积-股本溢价 Capital surplus - share premium {vur9L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v+CW([zAx#
资本公积-接受现金捐赠 Capital surplus - cash donation *=77|Dba
资本公积-股权投资准备 Capital surplus - investment reserve 1/SB[[ g
资本公积-拨款转入 Capital surplus - subsidiary _:JV-lM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `0-i>>
资本公积-其他 Capital surplus - others ^c|0?EH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve etk|%%J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve muO;g&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #q8/=,3EG
盈余公积-储备基金 Surplus reserve - reserve fund `R*!GHro
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7r pTk&`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |WW'qg]Uu
主营业务收入 Sales <f0yh"?6VH
主营业务成本 Cost of sales (V"7H
主营业务税金及附加 Sales tax A[f`xE
营业费用 Operating expenses nyOvB#f
管理费用 General and administrative expenses ~O
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财务费用 Financial expenses n% s$!R-\
投资收益 Investment income ?yA
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其他业务收入 Other operating income 8an_s%,AW
营业外收入 Non-operating income {(h!JeQ
补贴收入 Subsidy income &+/$~@OK
其他业务支出 Other operating expenses NC|VZwQtm
营业外支出 Non-operating expenses 1h`# H:
所得税 Income tax {wD "|K
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