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 。 &p"(-
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现金 Cash in hand ;fGx;D
银行存款 Cash in bank *{5>XH{
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其他货币资金-外埠存款Other monetary assets - cash in other cities c_1/W{
其他货币资金-银行本票 Other monetary assets - cashier‘s check (p |DcA]BX
其他货币资金-银行汇票 Other monetary assets - bank draft <v$QM;Ff
其他货币资金-信用卡 Other monetary assets - credit cards sKfXg`0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |(ocD
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其他货币资金-存出投资款 Other monetary assets - cash for investment n+oD
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短期投资-股票投资 Investments - Short term - stocks )#`H."Z
短期投资-债券投资 Investments - Short term - bonds `|<+ ?
短期投资-基金投资 Investments - Short term - funds .mPg0
短期投资-其他投资 Investments - Short term - others \!H{Ks{#R.
短期投资跌价准备 Provision for short-term investment DJP6TFT&G
长期股权投资-股票投资 Long term equity investment - stocks ;&?pd"^<_Z
长期股权投资-其他股权投资 Long term equity investment - others iV
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长期债券投资-债券投资 Long term securities investemnt - bonds h^M^7S
长期债券投资-其他债权投资 Long term securities investment - others 1r571B*O
长期投资减值准备 Provision for long-term investment HomN/wKh
应收票据 Notes receivable R]QpMj%o
应收股利 Dividends receivable sR*Nq5F#9
应收利息 Interest receivable 0ar=cuDm
应收帐款 Trade debtors hz)9"B\S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nb+m.X
预付帐款 Prepayment qtzRCA!9(Z
应收补贴款 Allowance receivable AS;.sjgk
其他应收款 Other debtors >o[|"oLO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bPd-D-R
其他流动资产 Other current assets 8D~x\!(p\
物资采购 Purchase P*G+eqX
原材料 Raw materials -<W2PY<
包装物 Packing materials +Me2U9
低值易耗品 Low value consumbles 97!5Q~I
材料成本差异 Material cost difference ?~F. /
自制半成品 Self-manufactured goods #*,sa
库存商品 Finished goods 59!)j>f
商品进销差价 Difference between purchase & sales of commodities WC-_+9)2&
委托加工物资 Consigned processiong material d6.}.*7Whc
委托代销商品 Consignment-out 9
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受托代销商品 Consignment-in Q_4Zb
分期收款发出商品 Goods on instalment sales ((MLM3zJ
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses =A n`D
待处理流动资产损益 Unsettled G/L on current assets QIA R
待处理固定资产损益 Unsettled G/L on fixed assets eXzXd*$S
委托贷款-本金 Consignment loan - principle Hj~O49%j&
委托贷款-利息 Consignment loan - interest ?`P2'i<b
委托贷款-减值准备 Consignment loan - provision uO'/|[`8
固定资产-房屋建筑物 Fixed assets - Buildings 0.DQO;
固定资产-机器设备 Fixed assets - Plant and machinery "ahvNx;x
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures v0 ];W|
固定资产-运输设备 Fixed assets - Automobiles JR1*|u
累计折旧 Accumulated depreciation ~A >oO-0K
固定资产减值准备 Impairment of fixed assets 9S1#Lr`r
工程物资-专用材料 Project material - specific materials xzikD,FV
工程物资-专用设备 Project material - specific equipment {;k_!v{
工程物资-预付大型设备款 Project material - prepaid for equipment Z"tQpJg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XO
wiHW{
在建工程 Construction in progress }gCHQ;U7`
在建工程减值准备 Impairment of construction in progress _01Px a2.
固定资产清理 Disposal of fixed assets 8:{q8xZ=k
无形资产-专利权 Intangible assets - patent .
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无形资产-非专利技术 Intangible assets - industrial property and know-how y8?t-Pp]1
无形资产-商标权 Intangible assets - trademark rights r/AHJU3&eY
无形资产-土地使用权 Intangible assets - land use rights 9X]f
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无形资产-商誉 Intangible assets - goodwill RvW.@#EH0
无形资产减值准备 Impairment of intangible assets IJP
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长期待摊费用 Deferred assets _A-V@%3
未确认融资费用 Unrecognized finance fees ;.s:X
其他长期资产 Other long term assets wj%wp[KA$
递延税款借项 Deferred assets debits Y6VQ:glDT-
应付票据 Notes payable ;|30QUYh
应付帐款 Trade creditors D# v?gPo4
预收帐款 Adanvances from customers e1P7
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代销商品款 Consignment-in payables OCW+?B;
其他应交款 Other payable to government }1>atgq]w
其他应付款 Other creditors #:{6b*}
应付股利 Proposed dividends NG9vml
待转资产价值 Donated assets q^Inb)FeN
预计负债 Accrued liabilities ,!>fmU`E4
应付短期债券 Short-term debentures payable ]u=Ca#!'
其他流动负债 Other current liabilities dS$ji#+d$
预提费用 Accrued expenses ,qy&|4Jz
应付工资 Payroll payable uaxB -PZ
应付福利费 Welfare payable Wc;+2Hl[@
短期借款-抵押借款 Bank loans - Short term - pledged FpzP#;
短期借款-信用借款 Bank loans - Short term - credit 3!Bj{;A
短期借款-担保借款 Bank loans - Short term - guaranteed AgsR-"uh
一年内到期长期借款 Long term loans due within one year (C `@a/q
一年内到期长期应付款 Long term payable due within one year P<L&c_u
长期借款 Bank loans - Long term !$r9C/k
应付债券-债券面值 Bond payable - Par value l* Y[^'
应付债券-债券溢价 Bond payable - Excess %6 ]\^
应付债券-债券折价 Bond payable - Discount M(5D'4.
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable JS7dsO0;
专项应付款 Specific payable @?/\c:cp
其他长期负债 Other long term liabilities c[{UI
应交税金-所得税 Tax payable - income tax /"MJkM.~E
应交税金-增值税 Tax payable - VAT C1 {ZW~"YI
应交税金-营业税 Tax payable - business tax XnY"oDg^>
应交税金-消费税 Tax payable - consumable tax /q*KO\L
应交税金-其他 Tax payable - others stXda@y<p
递延税款贷项 Deferred taxation credit #=x+
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股本 Share capital hbnS~sva
已归还投资 Investment returned mJ$Htyr
利润分配-其他转入 Profit appropriation - other transfer in [q$e6JwAt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :;TYL[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H),RA]S
利润分配-提取储备基金 Profit appropriation - reserve fund x@Vt[}e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;]@exp5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit yFO)<GLk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4:3_ER ]J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kW(Kh0x
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {]["6V6W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8^T2^gs
期初未分配利润 Retained earnings, beginning of the year qUg9$oh{LI
资本公积-股本溢价 Capital surplus - share premium 4:`[q E3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pK"&QPv
资本公积-接受现金捐赠 Capital surplus - cash donation Bb_Q_<DTs
资本公积-股权投资准备 Capital surplus - investment reserve ' =}pxyg
资本公积-拨款转入 Capital surplus - subsidiary YkI9d&ib+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $WClpvVj
资本公积-其他 Capital surplus - others H ;wR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~oFh>9u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H9E(\)@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;NG1{]|Z
盈余公积-储备基金 Surplus reserve - reserve fund OQc{
V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xp=Zd\5W$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gc^t%Ue-H)
主营业务收入 Sales /f]/8b g>
主营业务成本 Cost of sales HTN$ >QTI
主营业务税金及附加 Sales tax [D hEh@
营业费用 Operating expenses ]|y}\
7Aa
管理费用 General and administrative expenses a7=YG6[
财务费用 Financial expenses 0V7 _n
投资收益 Investment income (GNEYf|
其他业务收入 Other operating income }Az'Zu4 =
营业外收入 Non-operating income gi 5XP]z
补贴收入 Subsidy income ^Rk^XQCh
其他业务支出 Other operating expenses 9R>~~~{-Go
营业外支出 Non-operating expenses 6Wb!J>93
所得税 Income tax h[,XemwX
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