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 。 mK-:laIL"
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现金 Cash in hand cg%CYV)
银行存款 Cash in bank h)vTu%J:
其他货币资金-外埠存款Other monetary assets - cash in other cities ~B@o?8D]
其他货币资金-银行本票 Other monetary assets - cashier‘s check *% *^a\2
其他货币资金-银行汇票 Other monetary assets - bank draft Sq,ty{j2%
其他货币资金-信用卡 Other monetary assets - credit cards gi>_>zStv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q
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其他货币资金-存出投资款 Other monetary assets - cash for investment 6%#'X
短期投资-股票投资 Investments - Short term - stocks B_2>Yt"
短期投资-债券投资 Investments - Short term - bonds sD+G+
短期投资-基金投资 Investments - Short term - funds Z(M)2
短期投资-其他投资 Investments - Short term - others KOx#LGz
短期投资跌价准备 Provision for short-term investment &:*+p-!2<
长期股权投资-股票投资 Long term equity investment - stocks T7~v40jn|
长期股权投资-其他股权投资 Long term equity investment - others bicL%I2h
长期债券投资-债券投资 Long term securities investemnt - bonds NN'<-0~
长期债券投资-其他债权投资 Long term securities investment - others n #I}!x>2
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable 6DW
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应收股利 Dividends receivable G{~p.?f:
应收利息 Interest receivable iGk{8Da<
应收帐款 Trade debtors x?'%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E |
预付帐款 Prepayment VH6|(=8
应收补贴款 Allowance receivable #>B1$(@
其他应收款 Other debtors =_J<thp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @F^L4 N':
其他流动资产 Other current assets Yj\yO(o/
物资采购 Purchase `kSCH; mwP
原材料 Raw materials S(h*\we
包装物 Packing materials )\Q|}JV
低值易耗品 Low value consumbles x{V>(d'p
材料成本差异 Material cost difference @I6 A9do
自制半成品 Self-manufactured goods p|V1Gh<
库存商品 Finished goods {OrE1WHB
商品进销差价 Difference between purchase & sales of commodities *AR<DXEL
委托加工物资 Consigned processiong material KocXSh U
委托代销商品 Consignment-out )#~fS28j
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales gGml
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存货跌价准备 Provision for obsolete stocks jdf)bO(9#
待摊费用 Prepaid expenses P.Z<b:V!
待处理流动资产损益 Unsettled G/L on current assets xH#a|iT?(
待处理固定资产损益 Unsettled G/L on fixed assets kGV`Q
委托贷款-本金 Consignment loan - principle +STzG/9#
委托贷款-利息 Consignment loan - interest +/86w59
委托贷款-减值准备 Consignment loan - provision _hL4@C
固定资产-房屋建筑物 Fixed assets - Buildings fZ:rz;tM
固定资产-机器设备 Fixed assets - Plant and machinery %P,^}h7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures igj@{FN
固定资产-运输设备 Fixed assets - Automobiles *js$r+4
累计折旧 Accumulated depreciation @b\_696.
固定资产减值准备 Impairment of fixed assets C,v
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工程物资-专用材料 Project material - specific materials 59BHGvaF
工程物资-专用设备 Project material - specific equipment n12c075
工程物资-预付大型设备款 Project material - prepaid for equipment S&]<;N_B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aq/Y}s?
在建工程 Construction in progress KqUSTR1e[
在建工程减值准备 Impairment of construction in progress T KL(97)<
固定资产清理 Disposal of fixed assets g]
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无形资产-专利权 Intangible assets - patent Mv`L F
无形资产-非专利技术 Intangible assets - industrial property and know-how 4qXRDsbCf
无形资产-商标权 Intangible assets - trademark rights V^/^OR4k
无形资产-土地使用权 Intangible assets - land use rights UA4d|^ev
无形资产-商誉 Intangible assets - goodwill tF g'RV{
无形资产减值准备 Impairment of intangible assets :fKz^@mY4
长期待摊费用 Deferred assets AaC1||?R
未确认融资费用 Unrecognized finance fees Bp{`%86SE
其他长期资产 Other long term assets ::R
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递延税款借项 Deferred assets debits FDs^S)B
应付票据 Notes payable T
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应付帐款 Trade creditors ~'QeN%qadP
预收帐款 Adanvances from customers $SGA60q
代销商品款 Consignment-in payables KM(9&1/
其他应交款 Other payable to government ?[1qC=[Z<
其他应付款 Other creditors ~G:2iSi(#
应付股利 Proposed dividends f3>6:(
待转资产价值 Donated assets z<vO#
预计负债 Accrued liabilities )^>XZ*eK
应付短期债券 Short-term debentures payable :`^3MMLO
其他流动负债 Other current liabilities 1
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预提费用 Accrued expenses Dzjt|U0ru9
应付工资 Payroll payable v;}`?@G
应付福利费 Welfare payable o"}&qA;
短期借款-抵押借款 Bank loans - Short term - pledged B"Kce"!
短期借款-信用借款 Bank loans - Short term - credit a(DZGQ-as
短期借款-担保借款 Bank loans - Short term - guaranteed "zIq)PY
一年内到期长期借款 Long term loans due within one year HGQ?(2] 8$
一年内到期长期应付款 Long term payable due within one year q(tGbhQ
长期借款 Bank loans - Long term aGk%I
应付债券-债券面值 Bond payable - Par value ytV)!xe
应付债券-债券溢价 Bond payable - Excess QUZQY`'@
应付债券-债券折价 Bond payable - Discount V]kGcS}
应付债券-应计利息 Bond payable - Accrued interest eQaxZMU
长期应付款 Long term payable Z*9]:dG:!
专项应付款 Specific payable 9}jq`xSL
其他长期负债 Other long term liabilities ;,vL
应交税金-所得税 Tax payable - income tax M$4=q((0
应交税金-增值税 Tax payable - VAT FJ(B]n[>
应交税金-营业税 Tax payable - business tax oSA*~ N:
应交税金-消费税 Tax payable - consumable tax G!VF*yW8
应交税金-其他 Tax payable - others $n#Bi.A
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递延税款贷项 Deferred taxation credit t-7U1B}=<C
股本 Share capital 6+B{4OY
已归还投资 Investment returned jy(+
0F
利润分配-其他转入 Profit appropriation - other transfer in e_~fJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^?7dOW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +5t
bK
利润分配-提取储备基金 Profit appropriation - reserve fund %
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g;!@DVF$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mhi90J c
利润分配-利润归还投资 Profit appropriation - return investment by profit E_D ^O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^2C /!Y<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z'oiyXEE3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ph#F<e(9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T<f\*1~^
期初未分配利润 Retained earnings, beginning of the year o!toO&=
资本公积-股本溢价 Capital surplus - share premium h#m:Y~GoF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A6NxM8ybn+
资本公积-接受现金捐赠 Capital surplus - cash donation ZG@M%|>
资本公积-股权投资准备 Capital surplus - investment reserve <{cNgKd9
资本公积-拨款转入 Capital surplus - subsidiary Q-8'?S
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E<<p_hX8R
资本公积-其他 Capital surplus - others WfDX"rA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "o{)X@YN]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^K.u
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K4k~r!&OU
盈余公积-储备基金 Surplus reserve - reserve fund M .)}e7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @<OO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0939i_
主营业务收入 Sales 5K ,#4EOV
主营业务成本 Cost of sales x9)aBB
主营业务税金及附加 Sales tax MZ5Y\-nq\
营业费用 Operating expenses JS/M~8+Et
管理费用 General and administrative expenses ;;?vgrz
财务费用 Financial expenses 9:%n=U Rd
投资收益 Investment income 2sqm7th
其他业务收入 Other operating income -.{oqs$
营业外收入 Non-operating income v0Ai!#
补贴收入 Subsidy income $Eio$TI
其他业务支出 Other operating expenses p"[O#*p
营业外支出 Non-operating expenses ms}f>f=
所得税 Income tax j1puB
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