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 。 !vf:mMo
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现金 Cash in hand )9`HO?
银行存款 Cash in bank 1@p,
其他货币资金-外埠存款Other monetary assets - cash in other cities $~6MR_
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其他货币资金-银行本票 Other monetary assets - cashier‘s check I.3~ctzu
其他货币资金-银行汇票 Other monetary assets - bank draft 4 -tC=>>wc
其他货币资金-信用卡 Other monetary assets - credit cards QZ&(e2z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7_2D4CI
其他货币资金-存出投资款 Other monetary assets - cash for investment T$lV+[7
短期投资-股票投资 Investments - Short term - stocks ikc1,o
短期投资-债券投资 Investments - Short term - bonds T]wI)
短期投资-基金投资 Investments - Short term - funds -Rw3[4>@O"
短期投资-其他投资 Investments - Short term - others {ze69 h
短期投资跌价准备 Provision for short-term investment l}/_(*
长期股权投资-股票投资 Long term equity investment - stocks `*vO8v
长期股权投资-其他股权投资 Long term equity investment - others HMF2sc$N
长期债券投资-债券投资 Long term securities investemnt - bonds XA!a^@<H
长期债券投资-其他债权投资 Long term securities investment - others Cy?]o?_?
长期投资减值准备 Provision for long-term investment ;"nO'wN:h
应收票据 Notes receivable UAF$bR
应收股利 Dividends receivable D@La-K*5
应收利息 Interest receivable |,,#DSe
应收帐款 Trade debtors C<J*C0vQO
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -E
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预付帐款 Prepayment }eVDe(7_
应收补贴款 Allowance receivable MOQ6&C`7q
其他应收款 Other debtors ooJxE\L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "a[;{s{{.
其他流动资产 Other current assets ="$w8iRU
物资采购 Purchase FXBmatBck
原材料 Raw materials 68z#9}
包装物 Packing materials }3: mn
低值易耗品 Low value consumbles h7+"*fN
材料成本差异 Material cost difference bpBn3f`?*
自制半成品 Self-manufactured goods F[}#7}xjA
库存商品 Finished goods s8,YQ5-
商品进销差价 Difference between purchase & sales of commodities s@{82}f~
委托加工物资 Consigned processiong material VkJ">0k
委托代销商品 Consignment-out ^}~Q(ji7
受托代销商品 Consignment-in +zMhA p
分期收款发出商品 Goods on instalment sales *Vl#]81~
存货跌价准备 Provision for obsolete stocks <}WSYK,zUY
待摊费用 Prepaid expenses hhPQ.{]>
待处理流动资产损益 Unsettled G/L on current assets Fl.?*KBz
待处理固定资产损益 Unsettled G/L on fixed assets !d()'N
委托贷款-本金 Consignment loan - principle _\d|`3RM
委托贷款-利息 Consignment loan - interest l!:bNMd
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings G06;x
固定资产-机器设备 Fixed assets - Plant and machinery 7310'wc
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KuwhA-IL
固定资产-运输设备 Fixed assets - Automobiles \YzKEYx+
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets %q|*}l
工程物资-专用材料 Project material - specific materials YWn""8p;P
工程物资-专用设备 Project material - specific equipment Mrk3r/
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工程物资-预付大型设备款 Project material - prepaid for equipment n@+?tYk*e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production X >7Pqn'
在建工程 Construction in progress -E\G3/*51
在建工程减值准备 Impairment of construction in progress <2]h$53y!
固定资产清理 Disposal of fixed assets ynA_Z^j
无形资产-专利权 Intangible assets - patent :4
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无形资产-非专利技术 Intangible assets - industrial property and know-how 0 8L;u7u
无形资产-商标权 Intangible assets - trademark rights "}_J"%
无形资产-土地使用权 Intangible assets - land use rights A]m*~Vj]
无形资产-商誉 Intangible assets - goodwill Kc[^Pu
无形资产减值准备 Impairment of intangible assets S=P}Jpq?Y;
长期待摊费用 Deferred assets Y[L,rc/j
未确认融资费用 Unrecognized finance fees CfW#Wk:8J
其他长期资产 Other long term assets >e!J(4.-
递延税款借项 Deferred assets debits ?M'CTz}<\
应付票据 Notes payable O;4S<N
应付帐款 Trade creditors I7Kgi3
预收帐款 Adanvances from customers g"n>v
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代销商品款 Consignment-in payables w
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其他应交款 Other payable to government 5P<"I["
其他应付款 Other creditors CL2zZk{u_
应付股利 Proposed dividends iWeUsS%zpV
待转资产价值 Donated assets b&!}SZ
预计负债 Accrued liabilities ^?fsJ
应付短期债券 Short-term debentures payable yI8O#
其他流动负债 Other current liabilities 2#$7!`6K
预提费用 Accrued expenses WrwbLl E
应付工资 Payroll payable
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应付福利费 Welfare payable Ijiw`\
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短期借款-抵押借款 Bank loans - Short term - pledged H$ nzyooh
短期借款-信用借款 Bank loans - Short term - credit pRjEuOc
短期借款-担保借款 Bank loans - Short term - guaranteed 4wKCzPy
一年内到期长期借款 Long term loans due within one year P\ P=1NM
一年内到期长期应付款 Long term payable due within one year &kdW(;`
长期借款 Bank loans - Long term I*U7YqDC9
应付债券-债券面值 Bond payable - Par value _K?v^oM#
应付债券-债券溢价 Bond payable - Excess W\B@0Is o
应付债券-债券折价 Bond payable - Discount uD{-a$6z
应付债券-应计利息 Bond payable - Accrued interest /|U;_F Pmc
长期应付款 Long term payable )Mq4p'*A[
专项应付款 Specific payable |goBIp[
其他长期负债 Other long term liabilities #vK99S2
应交税金-所得税 Tax payable - income tax R{brf6,
应交税金-增值税 Tax payable - VAT ^Vth;!o
应交税金-营业税 Tax payable - business tax >1I w!SO+
应交税金-消费税 Tax payable - consumable tax ]
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应交税金-其他 Tax payable - others "xC$Ko _
递延税款贷项 Deferred taxation credit `vt+VUNf
股本 Share capital OkQ<
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已归还投资 Investment returned =Cf@!wZ^
利润分配-其他转入 Profit appropriation - other transfer in >H euf"V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %m lH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IH*G7;
利润分配-提取储备基金 Profit appropriation - reserve fund 7h/Mkim$5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /tkV/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]p(e
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利润分配-利润归还投资 Profit appropriation - return investment by profit uUaDesz~=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'O ~_g5kC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0@'-g^PS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T:'<:*pD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uAYDX<Ja9
期初未分配利润 Retained earnings, beginning of the year CiU^U|~ 'L
资本公积-股本溢价 Capital surplus - share premium :p<:0W2!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :[?7,/w
资本公积-接受现金捐赠 Capital surplus - cash donation $!'Vn)Z7
资本公积-股权投资准备 Capital surplus - investment reserve A5fzyG
资本公积-拨款转入 Capital surplus - subsidiary 2bXCFv7}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #?M[Q:
资本公积-其他 Capital surplus - others g>ke;SH%KY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j5hQ;~Fa|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rz>@G>b:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uG.`
盈余公积-储备基金 Surplus reserve - reserve fund =`}|hI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1iqgTi>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :`yW^b
主营业务收入 Sales N^`S'FVA
主营业务成本 Cost of sales &_QD1 TT
主营业务税金及附加 Sales tax qCk`398W
营业费用 Operating expenses G^P9_Sw]d3
管理费用 General and administrative expenses $\oe}`#o
财务费用 Financial expenses qi_uob
投资收益 Investment income =v !8i
其他业务收入 Other operating income suX^"Io%!
营业外收入 Non-operating income H-&
ktQWK3
补贴收入 Subsidy income l0!`>Xx[b
其他业务支出 Other operating expenses [A uA<
营业外支出 Non-operating expenses Ov:U3P?%
所得税 Income tax tPJU,e)
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