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 。 E`oSi
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现金 Cash in hand bl(BA}<
银行存款 Cash in bank ;y:#S^|?-z
其他货币资金-外埠存款Other monetary assets - cash in other cities NUi{!<
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5A0KV7N5
其他货币资金-银行汇票 Other monetary assets - bank draft Da9* /
其他货币资金-信用卡 Other monetary assets - credit cards X;K8,A7`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit qg_>`Bv"a
其他货币资金-存出投资款 Other monetary assets - cash for investment S#dyRTmI
短期投资-股票投资 Investments - Short term - stocks !1ie:z>s
短期投资-债券投资 Investments - Short term - bonds E'S<L|A/
短期投资-基金投资 Investments - Short term - funds k#l'ko/X
短期投资-其他投资 Investments - Short term - others a(Gk~vD;"
短期投资跌价准备 Provision for short-term investment sRkz
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长期股权投资-股票投资 Long term equity investment - stocks x]yHBc
长期股权投资-其他股权投资 Long term equity investment - others #J%h!#3g
长期债券投资-债券投资 Long term securities investemnt - bonds w\0Oz?N
长期债券投资-其他债权投资 Long term securities investment - others +^^S'mP8
长期投资减值准备 Provision for long-term investment GQYtH#
应收票据 Notes receivable "Qiq/"h
应收股利 Dividends receivable {GGO')p
应收利息 Interest receivable ?
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应收帐款 Trade debtors c]cO[T_gGa
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y1@"H/nYJ
预付帐款 Prepayment [# H8=
应收补贴款 Allowance receivable ~2, wI<Nz
其他应收款 Other debtors puf;"c6e'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =y,yQO
其他流动资产 Other current assets d\1:1ucV
物资采购 Purchase 1s^$oi}
原材料 Raw materials ^)eessZ
包装物 Packing materials BDB zc5Q(
低值易耗品 Low value consumbles ;
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材料成本差异 Material cost difference Ep v3/`I
自制半成品 Self-manufactured goods T }8r;<P6
库存商品 Finished goods .@x"JI>;
商品进销差价 Difference between purchase & sales of commodities 2vW,.]95M
委托加工物资 Consigned processiong material hc@;}a\Y
委托代销商品 Consignment-out "6[Ax{cM
受托代销商品 Consignment-in ;GSfN
分期收款发出商品 Goods on instalment sales AW{/k'%xw
存货跌价准备 Provision for obsolete stocks `#IT24!
待摊费用 Prepaid expenses O*+w_fox
待处理流动资产损益 Unsettled G/L on current assets X*p:&=o
待处理固定资产损益 Unsettled G/L on fixed assets ~gzpX,{n
委托贷款-本金 Consignment loan - principle nKZRq&~^E
委托贷款-利息 Consignment loan - interest =8VJ.{xy_e
委托贷款-减值准备 Consignment loan - provision RY'\mt"W2
固定资产-房屋建筑物 Fixed assets - Buildings \fQgiX
固定资产-机器设备 Fixed assets - Plant and machinery JydQ
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V)@nRJ g
固定资产-运输设备 Fixed assets - Automobiles duiKFNYN
累计折旧 Accumulated depreciation hQW#a]]V:
固定资产减值准备 Impairment of fixed assets b`;b}ug
工程物资-专用材料 Project material - specific materials )Or:wFSMq
工程物资-专用设备 Project material - specific equipment LcQ\?]w`]
工程物资-预付大型设备款 Project material - prepaid for equipment _UbR8
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production SqT"/e]b'
在建工程 Construction in progress ,XF6Xsg2
在建工程减值准备 Impairment of construction in progress H'0J1\ h
固定资产清理 Disposal of fixed assets 01SFOPuR%(
无形资产-专利权 Intangible assets - patent `P)64So-1
无形资产-非专利技术 Intangible assets - industrial property and know-how .q;RNCUt
无形资产-商标权 Intangible assets - trademark rights hc4`'r;
无形资产-土地使用权 Intangible assets - land use rights '!|E+P-
无形资产-商誉 Intangible assets - goodwill P[|BWNei
无形资产减值准备 Impairment of intangible assets ="[+6X
长期待摊费用 Deferred assets ]cO$ E=W
未确认融资费用 Unrecognized finance fees Y9(i}uTi
其他长期资产 Other long term assets E%v[7 ST
递延税款借项 Deferred assets debits >f9]Nj
应付票据 Notes payable dT0z^SG
应付帐款 Trade creditors zqE8PbU0M;
预收帐款 Adanvances from customers -%QEzu&
代销商品款 Consignment-in payables }M"'K2_Z
其他应交款 Other payable to government |RbUmuj
其他应付款 Other creditors Lu$:,^ C
应付股利 Proposed dividends ",,qFM!
待转资产价值 Donated assets ?;r7j V/`j
预计负债 Accrued liabilities w|U@jr*H]
应付短期债券 Short-term debentures payable x:D<Mu
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其他流动负债 Other current liabilities <3]/ms
预提费用 Accrued expenses U:\
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应付工资 Payroll payable 8aM%
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应付福利费 Welfare payable zj$Z%|@$
短期借款-抵押借款 Bank loans - Short term - pledged Gm?"7R.
短期借款-信用借款 Bank loans - Short term - credit ?2bE=|
短期借款-担保借款 Bank loans - Short term - guaranteed IEKX'+t'
一年内到期长期借款 Long term loans due within one year JeSkNs|vB
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 <a/ZOuBzZ
应付债券-债券面值 Bond payable - Par value 7$!Bq#
应付债券-债券溢价 Bond payable - Excess E4fvYV_ra
应付债券-债券折价 Bond payable - Discount oz5lt4
应付债券-应计利息 Bond payable - Accrued interest UVuuIW0k
长期应付款 Long term payable (G b{ckzs
专项应付款 Specific payable AXv3jH,HF
其他长期负债 Other long term liabilities ^`C*";8Q
应交税金-所得税 Tax payable - income tax ',-X#u
应交税金-增值税 Tax payable - VAT XzR WY\x
应交税金-营业税 Tax payable - business tax $F'~^2
应交税金-消费税 Tax payable - consumable tax '1T v1
应交税金-其他 Tax payable - others *{n,4d\..
递延税款贷项 Deferred taxation credit MyR\_)P?
股本 Share capital uX5B>32
已归还投资 Investment returned KgkB)1s@n
利润分配-其他转入 Profit appropriation - other transfer in |D_n4
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c\?/^xr'!}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WlJRKM2
利润分配-提取储备基金 Profit appropriation - reserve fund Y&Nv>o_}5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a/xCl
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !"qEB2r
利润分配-利润归还投资 Profit appropriation - return investment by profit j1C0LP8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ViC
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G}OrpPP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9<#R;eIsv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?Pf
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期初未分配利润 Retained earnings, beginning of the year ^|axt VhMO
资本公积-股本溢价 Capital surplus - share premium l~>rpG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +GEKg~/4e
资本公积-接受现金捐赠 Capital surplus - cash donation _3?xIT
资本公积-股权投资准备 Capital surplus - investment reserve W2V@\
资本公积-拨款转入 Capital surplus - subsidiary "+OMo-<K7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z|7I }i
资本公积-其他 Capital surplus - others m*WEge*$t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <L[)P{jn?p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S %%qn
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R~u7;Wv
盈余公积-储备基金 Surplus reserve - reserve fund pc(9(. |
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A7}|VV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment = ~R3*GN
主营业务收入 Sales ]7ZC>.t
主营业务成本 Cost of sales .oOt(K+
主营业务税金及附加 Sales tax &]A1 _dy
营业费用 Operating expenses |6G5
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管理费用 General and administrative expenses l%V}'6T
财务费用 Financial expenses 2+rao2
投资收益 Investment income +Gs;3jC^
其他业务收入 Other operating income e5y`CXX
营业外收入 Non-operating income &?6~v
补贴收入 Subsidy income h!3Z%M
其他业务支出 Other operating expenses 2QD
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营业外支出 Non-operating expenses nK;
rEL
所得税 Income tax y")>"
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