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 。 8eL[,uw
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现金 Cash in hand {4UlJ,Z.n
银行存款 Cash in bank WnA]gyc
其他货币资金-外埠存款Other monetary assets - cash in other cities +.{_n(kU
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9;kWuP>k4u
其他货币资金-银行汇票 Other monetary assets - bank draft iz>a0~(K
其他货币资金-信用卡 Other monetary assets - credit cards b bX2D/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6:J @
其他货币资金-存出投资款 Other monetary assets - cash for investment M++*AZ
短期投资-股票投资 Investments - Short term - stocks Ot5
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短期投资-债券投资 Investments - Short term - bonds ~,.Agx
短期投资-基金投资 Investments - Short term - funds aHS.U^2
短期投资-其他投资 Investments - Short term - others 3.
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短期投资跌价准备 Provision for short-term investment $f_Brc:n {
长期股权投资-股票投资 Long term equity investment - stocks gZ:)l@ Wu
长期股权投资-其他股权投资 Long term equity investment - others #|)GarDG
长期债券投资-债券投资 Long term securities investemnt - bonds anHP5gD
长期债券投资-其他债权投资 Long term securities investment - others pz~AsF
长期投资减值准备 Provision for long-term investment Qr$uFh/y
应收票据 Notes receivable {}[S,L
应收股利 Dividends receivable ^2XoYgv
应收利息 Interest receivable ,:j^EDCsaJ
应收帐款 Trade debtors [p|-G*=00
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FX 0^I 0
预付帐款 Prepayment 7'd_]e-.
应收补贴款 Allowance receivable ++BVn[
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其他应收款 Other debtors W%@6D|^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~%m-}Sxc
其他流动资产 Other current assets RR*<txdN
物资采购 Purchase *[k7KG2_U
原材料 Raw materials J8~3LE
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包装物 Packing materials YB.r-c"Y
低值易耗品 Low value consumbles lhKd<Y"
材料成本差异 Material cost difference 0(h *<g:
自制半成品 Self-manufactured goods |&o%c/
库存商品 Finished goods _z#zF[%
商品进销差价 Difference between purchase & sales of commodities +kmPQdO;*/
委托加工物资 Consigned processiong material 32:q'
委托代销商品 Consignment-out 52,p CyU
受托代销商品 Consignment-in ma?$@]`k
分期收款发出商品 Goods on instalment sales 4L(axjMYU
存货跌价准备 Provision for obsolete stocks mM&H;W
待摊费用 Prepaid expenses V.>'\b/#
待处理流动资产损益 Unsettled G/L on current assets IX,/ZOZ|
待处理固定资产损益 Unsettled G/L on fixed assets o
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委托贷款-本金 Consignment loan - principle \M'b%
委托贷款-利息 Consignment loan - interest ;a[56W
委托贷款-减值准备 Consignment loan - provision (Rve<n6{A
固定资产-房屋建筑物 Fixed assets - Buildings Gmf.lHr$%
固定资产-机器设备 Fixed assets - Plant and machinery K3M<%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "n=`{~F
固定资产-运输设备 Fixed assets - Automobiles D/"[/!
累计折旧 Accumulated depreciation :I1)=8lO
固定资产减值准备 Impairment of fixed assets (G*--+Gn
工程物资-专用材料 Project material - specific materials YR=<xn;m.
工程物资-专用设备 Project material - specific equipment n'U*8ID
工程物资-预付大型设备款 Project material - prepaid for equipment AM#VRRTU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dyC: Mko=
在建工程 Construction in progress l%oie1g l
在建工程减值准备 Impairment of construction in progress kzMCI)>"
固定资产清理 Disposal of fixed assets Z;P[)q
无形资产-专利权 Intangible assets - patent /xWkP{
无形资产-非专利技术 Intangible assets - industrial property and know-how A\CtM`
无形资产-商标权 Intangible assets - trademark rights Nc,"wA
无形资产-土地使用权 Intangible assets - land use rights a]Bm0gdrO
无形资产-商誉 Intangible assets - goodwill |)B&-~a+p
无形资产减值准备 Impairment of intangible assets cAogz/<S
长期待摊费用 Deferred assets j*Ta?'*
未确认融资费用 Unrecognized finance fees Ola>] 0l
其他长期资产 Other long term assets QS4sSua
递延税款借项 Deferred assets debits s=!
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应付票据 Notes payable yNoJrA
应付帐款 Trade creditors pn{Mj
预收帐款 Adanvances from customers Zm>
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代销商品款 Consignment-in payables pLE|#58I
其他应交款 Other payable to government zQMs
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其他应付款 Other creditors /QZnN?k
应付股利 Proposed dividends )O#]Wv
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待转资产价值 Donated assets J}Bg<[n
预计负债 Accrued liabilities rp6Y&3p.
应付短期债券 Short-term debentures payable 0m(/hK
其他流动负债 Other current liabilities Xai ,
预提费用 Accrued expenses cZuZfMDM
应付工资 Payroll payable <x,u!}5J
应付福利费 Welfare payable s/Fc7V!;
短期借款-抵押借款 Bank loans - Short term - pledged x}[/A;N
短期借款-信用借款 Bank loans - Short term - credit :bkACuaEn
短期借款-担保借款 Bank loans - Short term - guaranteed KwndY,QD
一年内到期长期借款 Long term loans due within one year [rC-3sGar
一年内到期长期应付款 Long term payable due within one year 5?r#6:(yI
长期借款 Bank loans - Long term >_!pg<{,
应付债券-债券面值 Bond payable - Par value ClCb.Ozj4
应付债券-债券溢价 Bond payable - Excess m\(4y Gj
应付债券-债券折价 Bond payable - Discount >Vy=5)/i
应付债券-应计利息 Bond payable - Accrued interest )mz [2Sfg
长期应付款 Long term payable b8P/9D7K?
专项应付款 Specific payable zW,m3~XX:
其他长期负债 Other long term liabilities T;XEU%:LK
应交税金-所得税 Tax payable - income tax zm-j FY ?
应交税金-增值税 Tax payable - VAT TRL4r_
应交税金-营业税 Tax payable - business tax zm
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应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others s3HwBA
递延税款贷项 Deferred taxation credit IAf,TKfe
股本 Share capital ^hv
已归还投资 Investment returned DmEmv/N=
利润分配-其他转入 Profit appropriation - other transfer in Oh9wBV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6a[D]46y,2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,> A9OTSN\
利润分配-提取储备基金 Profit appropriation - reserve fund Q.7Rv
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iT1"Le/N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $v#Q'?jE
利润分配-利润归还投资 Profit appropriation - return investment by profit O&.^67\|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [X ]\^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2+M(!FHfy
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O@{ JB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S}gUz9ks
期初未分配利润 Retained earnings, beginning of the year %Q
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资本公积-股本溢价 Capital surplus - share premium 4-^|e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k!H;(B"s-
资本公积-接受现金捐赠 Capital surplus - cash donation _6Wz1.]n
资本公积-股权投资准备 Capital surplus - investment reserve jhjGDF
资本公积-拨款转入 Capital surplus - subsidiary $9Hod-Z1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ge)g ?IP4
资本公积-其他 Capital surplus - others !f-mC,d
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }`{>]2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &&4av*\I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JM!rop^
盈余公积-储备基金 Surplus reserve - reserve fund WY_}D!O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4j|]=58
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eUPG){"
主营业务收入 Sales 1fM=>Z
主营业务成本 Cost of sales $'btfo4H
主营业务税金及附加 Sales tax $%ZEP>]
营业费用 Operating expenses rQg7r>%Q
管理费用 General and administrative expenses
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财务费用 Financial expenses Zy,U'Dv
投资收益 Investment income 6[,*2a8
其他业务收入 Other operating income m663%b(5>
营业外收入 Non-operating income I1^0RB{~
补贴收入 Subsidy income 9_V'P]@
其他业务支出 Other operating expenses p)vyZY[
营业外支出 Non-operating expenses \!j{&cJ
所得税 Income tax n
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