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 。 mQ2=t%
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现金 Cash in hand ^#U[v7y
银行存款 Cash in bank 9K-,#a
其他货币资金-外埠存款Other monetary assets - cash in other cities $Ww.^ym
其他货币资金-银行本票 Other monetary assets - cashier‘s check |\W~+}'g~
其他货币资金-银行汇票 Other monetary assets - bank draft F:8@ ]tA&
其他货币资金-信用卡 Other monetary assets - credit cards Xq}}T%jcd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #X2wy$GTG
其他货币资金-存出投资款 Other monetary assets - cash for investment 8\p"V.o>
短期投资-股票投资 Investments - Short term - stocks <MoyL1=
短期投资-债券投资 Investments - Short term - bonds _%(.OR
短期投资-基金投资 Investments - Short term - funds k}!'@
短期投资-其他投资 Investments - Short term - others K9+\Z
短期投资跌价准备 Provision for short-term investment O)
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长期股权投资-股票投资 Long term equity investment - stocks gyxC)br
长期股权投资-其他股权投资 Long term equity investment - others P3v4!tR
长期债券投资-债券投资 Long term securities investemnt - bonds H'Jz:6
长期债券投资-其他债权投资 Long term securities investment - others Y++n0sK5<
长期投资减值准备 Provision for long-term investment $GYy[8{:V
应收票据 Notes receivable cUn>gT
应收股利 Dividends receivable HhwAzk/G~
应收利息 Interest receivable bmJdZD7-<k
应收帐款 Trade debtors \{v-Xe&d^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 03"FK"2S
预付帐款 Prepayment =,8nfJ+x
应收补贴款 Allowance receivable )>@%;\qV
其他应收款 Other debtors #Y'ewu;qJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zR)/h
其他流动资产 Other current assets pl/e
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物资采购 Purchase NDJP`FI
原材料 Raw materials `uC^"R(m
包装物 Packing materials zx@L sp
低值易耗品 Low value consumbles N?O^"
材料成本差异 Material cost difference 4vV\vXT *
自制半成品 Self-manufactured goods zL9:e7o
库存商品 Finished goods Q7\j:.
商品进销差价 Difference between purchase & sales of commodities taMcm}*T1
委托加工物资 Consigned processiong material /T+%q#4
委托代销商品 Consignment-out
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受托代销商品 Consignment-in bz.sWBugR
分期收款发出商品 Goods on instalment sales UhJ!7Ws$
存货跌价准备 Provision for obsolete stocks J"$U$.W=
待摊费用 Prepaid expenses r_kaS
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待处理流动资产损益 Unsettled G/L on current assets 5&xbGEP$
待处理固定资产损益 Unsettled G/L on fixed assets O%w'nz"
委托贷款-本金 Consignment loan - principle &MPlSIg
委托贷款-利息 Consignment loan - interest 5
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委托贷款-减值准备 Consignment loan - provision Yv0y8Vz@
固定资产-房屋建筑物 Fixed assets - Buildings kSEgq<i!
固定资产-机器设备 Fixed assets - Plant and machinery ct<XKqbI
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Gte\=0Wr
固定资产-运输设备 Fixed assets - Automobiles oTrit_@3
累计折旧 Accumulated depreciation .[Qi4jm>`
固定资产减值准备 Impairment of fixed assets (G(M"S SC
工程物资-专用材料 Project material - specific materials 2/\I/QkTs
工程物资-专用设备 Project material - specific equipment >pe!T
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工程物资-预付大型设备款 Project material - prepaid for equipment W }v
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress zGy+jeH:.
在建工程减值准备 Impairment of construction in progress "c.-`1,t
固定资产清理 Disposal of fixed assets 5K-,k^T}
无形资产-专利权 Intangible assets - patent R<O Rw]
无形资产-非专利技术 Intangible assets - industrial property and know-how Pq@-`sw
无形资产-商标权 Intangible assets - trademark rights D1@yW}
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无形资产-土地使用权 Intangible assets - land use rights 9e.$x%7
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无形资产-商誉 Intangible assets - goodwill <{@ D^L6h
无形资产减值准备 Impairment of intangible assets bZ^'_OOn
长期待摊费用 Deferred assets 1.TIUH1
未确认融资费用 Unrecognized finance fees 2p
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其他长期资产 Other long term assets ;Sg,$`
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递延税款借项 Deferred assets debits hT `&Xb
应付票据 Notes payable h<8c{RuoZC
应付帐款 Trade creditors ~z")';I|
预收帐款 Adanvances from customers pG'?>]Rt4
代销商品款 Consignment-in payables ]2YC7
其他应交款 Other payable to government Mpco8b-b
其他应付款 Other creditors s_^N=3Si
应付股利 Proposed dividends <4~SFTWY
待转资产价值 Donated assets H!Dj.]T
预计负债 Accrued liabilities mn*}U R
应付短期债券 Short-term debentures payable 6']G HDK
其他流动负债 Other current liabilities 5evk_f
预提费用 Accrued expenses ;=k{[g 'gv
应付工资 Payroll payable v#`>
应付福利费 Welfare payable ,Q.[L
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短期借款-抵押借款 Bank loans - Short term - pledged Db;>MWt+e
短期借款-信用借款 Bank loans - Short term - credit #_
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短期借款-担保借款 Bank loans - Short term - guaranteed VJl0UM3{J
一年内到期长期借款 Long term loans due within one year K\zb+
一年内到期长期应付款 Long term payable due within one year ~*]7f%L-
长期借款 Bank loans - Long term R&g&BF
应付债券-债券面值 Bond payable - Par value 6y57m;JW/
应付债券-债券溢价 Bond payable - Excess hpYv*WH:
应付债券-债券折价 Bond payable - Discount -]{
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应付债券-应计利息 Bond payable - Accrued interest :Nwv&+
长期应付款 Long term payable A (p^Q
专项应付款 Specific payable N e
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其他长期负债 Other long term liabilities B-$zioZ
应交税金-所得税 Tax payable - income tax mN .
应交税金-增值税 Tax payable - VAT E7hs+Mh
应交税金-营业税 Tax payable - business tax 1ox#hQBoS
应交税金-消费税 Tax payable - consumable tax ZS=;)
应交税金-其他 Tax payable - others 2I& dTxIa
递延税款贷项 Deferred taxation credit y>#kT
股本 Share capital og~a*my3
已归还投资 Investment returned [2>zaag
利润分配-其他转入 Profit appropriation - other transfer in 9a_UxF+6/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y?A*$6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GN=8;Kq%
利润分配-提取储备基金 Profit appropriation - reserve fund ?L H[,8z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r!w*y3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Sa0IRC<LV
利润分配-利润归还投资 Profit appropriation - return investment by profit _[i.)8$7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ld):Am}/o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i)$+#N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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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
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期初未分配利润 Retained earnings, beginning of the year DiY74D
资本公积-股本溢价 Capital surplus - share premium Ciz,1IV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VS_\bIC
资本公积-接受现金捐赠 Capital surplus - cash donation ]YfG`0eK<
资本公积-股权投资准备 Capital surplus - investment reserve A$n.'*gK
资本公积-拨款转入 Capital surplus - subsidiary p@O,-&/D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e'c3.sQ|?
资本公积-其他 Capital surplus - others Uovna:"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )OucJQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a`]ZyG*P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %e)vl[:}
盈余公积-储备基金 Surplus reserve - reserve fund G#@#j]8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund UV av^<_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ag*?>I
主营业务收入 Sales 2"j&_$#l5X
主营业务成本 Cost of sales l
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主营业务税金及附加 Sales tax z4` :n.
营业费用 Operating expenses I9rQX9#B
管理费用 General and administrative expenses g
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财务费用 Financial expenses =|dm#w_L"
投资收益 Investment income Z=;=9<vA
其他业务收入 Other operating income qW|h"9sr
营业外收入 Non-operating income }H
saJ=1U
补贴收入 Subsidy income g>'6"p;
其他业务支出 Other operating expenses *CAz_s<
营业外支出 Non-operating expenses C8YStT
所得税 Income tax *f{4_ts
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