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 。 _~J
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现金 Cash in hand CR`Q#Yi
银行存款 Cash in bank $m{:C;UH
其他货币资金-外埠存款Other monetary assets - cash in other cities uLL]A>vR
其他货币资金-银行本票 Other monetary assets - cashier‘s check tGh~!|P
其他货币资金-银行汇票 Other monetary assets - bank draft TA`1U;c{n
其他货币资金-信用卡 Other monetary assets - credit cards *ebSq)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2Aazy'/
其他货币资金-存出投资款 Other monetary assets - cash for investment #@9/
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短期投资-股票投资 Investments - Short term - stocks FaQe_;
短期投资-债券投资 Investments - Short term - bonds 2W96Zju\
短期投资-基金投资 Investments - Short term - funds p;59?
短期投资-其他投资 Investments - Short term - others gx8ouOh
短期投资跌价准备 Provision for short-term investment *yt=_Q
长期股权投资-股票投资 Long term equity investment - stocks rq/yD,I,
长期股权投资-其他股权投资 Long term equity investment - others ?FeYN+qR
长期债券投资-债券投资 Long term securities investemnt - bonds V6&!
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长期债券投资-其他债权投资 Long term securities investment - others 9~5uaP$S
长期投资减值准备 Provision for long-term investment NMa} {*sQ
应收票据 Notes receivable rb2S7k0{
应收股利 Dividends receivable mzaWST]
应收利息 Interest receivable n.`($yR_
应收帐款 Trade debtors h-#6av:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qo90t{|c
预付帐款 Prepayment Ustv{:7v
应收补贴款 Allowance receivable
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其他应收款 Other debtors ['X]R:3h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F3v!AvA|
其他流动资产 Other current assets [#<-ZC#T*
物资采购 Purchase 8>2.UrC
原材料 Raw materials |+FubYf?$
包装物 Packing materials HZzD VCU
低值易耗品 Low value consumbles .779pT!,M
材料成本差异 Material cost difference L%*!`TN
自制半成品 Self-manufactured goods !*F1q|R
库存商品 Finished goods uy[At+%zg
商品进销差价 Difference between purchase & sales of commodities H1pO!>M
委托加工物资 Consigned processiong material \Xt7`I<
委托代销商品 Consignment-out @Q
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受托代销商品 Consignment-in l6T-}h:=
分期收款发出商品 Goods on instalment sales *v
jmy/3
存货跌价准备 Provision for obsolete stocks 2\A$6N;_
待摊费用 Prepaid expenses KQaxvU)L
待处理流动资产损益 Unsettled G/L on current assets xjuN-
待处理固定资产损益 Unsettled G/L on fixed assets n/;WxnnQ
委托贷款-本金 Consignment loan - principle 8rnwXPBN
委托贷款-利息 Consignment loan - interest Fh?gNSWq6
委托贷款-减值准备 Consignment loan - provision ;v)JnbsH}
固定资产-房屋建筑物 Fixed assets - Buildings -[4T
固定资产-机器设备 Fixed assets - Plant and machinery (Du@ S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o]J{{M'E
固定资产-运输设备 Fixed assets - Automobiles zH?!
累计折旧 Accumulated depreciation NR5gj-B[
固定资产减值准备 Impairment of fixed assets j\[dx^\=
工程物资-专用材料 Project material - specific materials {NmWQyEv
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment '1P
2$#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ="1Ind@w!
在建工程 Construction in progress k_L7 kvpt
在建工程减值准备 Impairment of construction in progress 9|^2",V
固定资产清理 Disposal of fixed assets >a!/QMh
无形资产-专利权 Intangible assets - patent Z,
zWuE3
无形资产-非专利技术 Intangible assets - industrial property and know-how aD<A.Lhy
无形资产-商标权 Intangible assets - trademark rights |sJ[0z
无形资产-土地使用权 Intangible assets - land use rights vjbASFF0=
无形资产-商誉 Intangible assets - goodwill lLX4Gq1
无形资产减值准备 Impairment of intangible assets .KB^3pOpx
长期待摊费用 Deferred assets 2@n{yYwy
未确认融资费用 Unrecognized finance fees Dzpq_F!;V
其他长期资产 Other long term assets lK?uXr7^
递延税款借项 Deferred assets debits :T^a&)aL%
应付票据 Notes payable !fV+z%:
应付帐款 Trade creditors \#2
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预收帐款 Adanvances from customers 0#7>o^2
代销商品款 Consignment-in payables |{z:IQLv
其他应交款 Other payable to government a5dLQxb
其他应付款 Other creditors *<$*"p
应付股利 Proposed dividends Q,,e+exbb5
待转资产价值 Donated assets G)AqbY
预计负债 Accrued liabilities MD}w Y><C
应付短期债券 Short-term debentures payable JK7G/]j+Ez
其他流动负债 Other current liabilities 9@SC}AF.
预提费用 Accrued expenses afCW(z
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应付工资 Payroll payable t>L2
应付福利费 Welfare payable A]_7}<<N
短期借款-抵押借款 Bank loans - Short term - pledged NlA,'`,
短期借款-信用借款 Bank loans - Short term - credit a
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短期借款-担保借款 Bank loans - Short term - guaranteed fF!Yp iI"
一年内到期长期借款 Long term loans due within one year sf:,qD=z
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term on!,c>nNa
应付债券-债券面值 Bond payable - Par value l]
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应付债券-债券溢价 Bond payable - Excess +r
应付债券-债券折价 Bond payable - Discount rX U
应付债券-应计利息 Bond payable - Accrued interest |QF7
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长期应付款 Long term payable #>a\>iKQ2q
专项应付款 Specific payable bt@<
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其他长期负债 Other long term liabilities ")1:F>
应交税金-所得税 Tax payable - income tax juP7P[d$qW
应交税金-增值税 Tax payable - VAT rP'me2
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应交税金-营业税 Tax payable - business tax 0.Q
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应交税金-消费税 Tax payable - consumable tax R)?*N@.s
应交税金-其他 Tax payable - others D5gFXEeh
递延税款贷项 Deferred taxation credit vRYQ{:
股本 Share capital >1X|^
已归还投资 Investment returned ^L,K& Jd
利润分配-其他转入 Profit appropriation - other transfer in 8v6(qBK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (=FRmdeYl1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3xy<tqfr
利润分配-提取储备基金 Profit appropriation - reserve fund WSPI|#Xr%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CmWeY$Jb
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O"+gQXe
利润分配-利润归还投资 Profit appropriation - return investment by profit ,=uD^n:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "6("9"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SjK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !K#qe Y}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %6t:(z
期初未分配利润 Retained earnings, beginning of the year av(6wht8
资本公积-股本溢价 Capital surplus - share premium j\ZXG=j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f'F?MINJP
资本公积-接受现金捐赠 Capital surplus - cash donation 9V a}I-
资本公积-股权投资准备 Capital surplus - investment reserve 2/U.|*mH
资本公积-拨款转入 Capital surplus - subsidiary iR HQ:Y!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RV1coC.g4x
资本公积-其他 Capital surplus - others B4Z
Bq%Z_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :S]\0;8]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \wmN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8u"U1
盈余公积-储备基金 Surplus reserve - reserve fund l&
[O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund HGl|-nW>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S0$8@"~=
主营业务收入 Sales 2V]UJ<
主营业务成本 Cost of sales g9OY<w5s]
主营业务税金及附加 Sales tax UklUw
营业费用 Operating expenses 4a&RYx
管理费用 General and administrative expenses D2#ZpFp"h
财务费用 Financial expenses ??5Q)Erm1
投资收益 Investment income PhLn8jNti
其他业务收入 Other operating income OUE(I3_
营业外收入 Non-operating income )Dms
补贴收入 Subsidy income ^"E^zHM(
其他业务支出 Other operating expenses -+-?w|}qV
营业外支出 Non-operating expenses @?ebuj5{e
所得税 Income tax [\]50=&
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