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 。 ^
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现金 Cash in hand Jtext%"eNg
银行存款 Cash in bank s v6INe:
其他货币资金-外埠存款Other monetary assets - cash in other cities l-Fmn/V
其他货币资金-银行本票 Other monetary assets - cashier‘s check cJ2y)`
其他货币资金-银行汇票 Other monetary assets - bank draft we
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其他货币资金-信用卡 Other monetary assets - credit cards MHGj vSx
其他货币资金-信用证保证金 Other monetary assets - L/C deposit kO jEY
其他货币资金-存出投资款 Other monetary assets - cash for investment htQ;m)>J:
短期投资-股票投资 Investments - Short term - stocks $>EqH?EQ
短期投资-债券投资 Investments - Short term - bonds TdNsyr}JG
短期投资-基金投资 Investments - Short term - funds |c=d;+
短期投资-其他投资 Investments - Short term - others .:T9pplq
短期投资跌价准备 Provision for short-term investment R2SBhs,+R
长期股权投资-股票投资 Long term equity investment - stocks AVU7WU{
长期股权投资-其他股权投资 Long term equity investment - others f8R+7Ykx
长期债券投资-债券投资 Long term securities investemnt - bonds eS*
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长期债券投资-其他债权投资 Long term securities investment - others *1i?6$[
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长期投资减值准备 Provision for long-term investment x
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应收票据 Notes receivable }Z^FEd"y
应收股利 Dividends receivable d8D yv#gT
应收利息 Interest receivable f>|9 l
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >}70]dN7b
预付帐款 Prepayment i_|h{JK)
应收补贴款 Allowance receivable %C6|-?TAd
其他应收款 Other debtors +yt 6.L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {`tHJ|8
其他流动资产 Other current assets 5
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物资采购 Purchase zI1(F67d`
原材料 Raw materials /7.wQeL9
包装物 Packing materials ]~$c~*0g
低值易耗品 Low value consumbles U`:l AG
材料成本差异 Material cost difference m2jwqx{G
自制半成品 Self-manufactured goods #W_i{bdO
库存商品 Finished goods XSD"/_xD
商品进销差价 Difference between purchase & sales of commodities 58qaA\iw
委托加工物资 Consigned processiong material aeLBaS
委托代销商品 Consignment-out Dr4
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受托代销商品 Consignment-in (MZ A
分期收款发出商品 Goods on instalment sales @ysJt
存货跌价准备 Provision for obsolete stocks b (g_.1[
待摊费用 Prepaid expenses muW`pm
待处理流动资产损益 Unsettled G/L on current assets \x3^
待处理固定资产损益 Unsettled G/L on fixed assets 6wa<'!
委托贷款-本金 Consignment loan - principle { +i; e]c
委托贷款-利息 Consignment loan - interest ?aP1
委托贷款-减值准备 Consignment loan - provision B.{8/.4
固定资产-房屋建筑物 Fixed assets - Buildings FEge+`{,
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FRb&@
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固定资产-运输设备 Fixed assets - Automobiles r!"CH5dT
累计折旧 Accumulated depreciation @hE7r-}]
固定资产减值准备 Impairment of fixed assets a.5zdoH_
工程物资-专用材料 Project material - specific materials ---Ks0\V
工程物资-专用设备 Project material - specific equipment nC-c8y
工程物资-预付大型设备款 Project material - prepaid for equipment x0}<n99qE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production at_dmU2[7
在建工程 Construction in progress J[I"/sdk-
在建工程减值准备 Impairment of construction in progress de3yP,
固定资产清理 Disposal of fixed assets !~6'@UYo
无形资产-专利权 Intangible assets - patent I8E\'`:<
无形资产-非专利技术 Intangible assets - industrial property and know-how CD XB&%Sr
无形资产-商标权 Intangible assets - trademark rights 3Yn:fsy
无形资产-土地使用权 Intangible assets - land use rights 7vB9K _wCI
无形资产-商誉 Intangible assets - goodwill SQz$kIZR
无形资产减值准备 Impairment of intangible assets | 7t=\
长期待摊费用 Deferred assets nPQ
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未确认融资费用 Unrecognized finance fees S
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其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits a!s.850@
应付票据 Notes payable
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应付帐款 Trade creditors Q'
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预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables Z&?+&q
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其他应交款 Other payable to government e<: 4czh8
其他应付款 Other creditors gPA>*;?E;@
应付股利 Proposed dividends d()zW7}W
待转资产价值 Donated assets 8`R +y
预计负债 Accrued liabilities N]O{T_5-0
应付短期债券 Short-term debentures payable 1{;[q3a
其他流动负债 Other current liabilities s[vPH8qb
预提费用 Accrued expenses S'v V"
应付工资 Payroll payable LOyCx/n
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged YUP%K!k
短期借款-信用借款 Bank loans - Short term - credit e0G}$
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短期借款-担保借款 Bank loans - Short term - guaranteed l,^i5t'
一年内到期长期借款 Long term loans due within one year dA_V:HP
一年内到期长期应付款 Long term payable due within one year RGx]DP$5G
长期借款 Bank loans - Long term @8 oDy$j
应付债券-债券面值 Bond payable - Par value [~Z'xY
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应付债券-债券溢价 Bond payable - Excess aHVdClD2o
应付债券-债券折价 Bond payable - Discount mTI\,x%<OC
应付债券-应计利息 Bond payable - Accrued interest ~%8Q75tn.
长期应付款 Long term payable x):k#cu[L
专项应付款 Specific payable ?-RoqF
其他长期负债 Other long term liabilities ~|0F?~eR7
应交税金-所得税 Tax payable - income tax #buV;!_!E?
应交税金-增值税 Tax payable - VAT Bp=oTCG
应交税金-营业税 Tax payable - business tax TCEXa?,L
应交税金-消费税 Tax payable - consumable tax /I`bh
应交税金-其他 Tax payable - others D=q;+,Pc
递延税款贷项 Deferred taxation credit oZ\qT0*eb
股本 Share capital GtAJ#[5w
已归还投资 Investment returned yccuTQvz
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u]>>B>KOJ7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :DJ7d
利润分配-提取储备基金 Profit appropriation - reserve fund !txELA~24
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 08d_DCR
利润分配-利润归还投资 Profit appropriation - return investment by profit _L `N^I.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }?Yr>ZRi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vm,f3~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HIWmh4o/.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kS\.
期初未分配利润 Retained earnings, beginning of the year +{=_|3(
资本公积-股本溢价 Capital surplus - share premium 6yl;o_6:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve skC|io-Zv
资本公积-接受现金捐赠 Capital surplus - cash donation #ejw@bd
资本公积-股权投资准备 Capital surplus - investment reserve Kt!IyIa;Ht
资本公积-拨款转入 Capital surplus - subsidiary +~i+k~{`H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r
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资本公积-其他 Capital surplus - others 9Qs"X7
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Uf2v$Jl+Yh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EV?47\~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VM V]TPks>
盈余公积-储备基金 Surplus reserve - reserve fund Jq+$_Uqd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h<^:Nn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *|,ykb>
主营业务收入 Sales " jQe\
主营业务成本 Cost of sales ==jw3_W
主营业务税金及附加 Sales tax ,;=( )-
营业费用 Operating expenses ,p/b$d1p
管理费用 General and administrative expenses l
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财务费用 Financial expenses >$S,>d_k`
投资收益 Investment income
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其他业务收入 Other operating income gt t$O
营业外收入 Non-operating income 1f pS"_}
补贴收入 Subsidy income K9qEi{[
其他业务支出 Other operating expenses ]htZ!; 8J
营业外支出 Non-operating expenses i\Q"a B"r
所得税 Income tax @y\{<X.F\1
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