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 。 =4/lJm``
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现金 Cash in hand Gs.id^Sf
银行存款 Cash in bank >&e|ins^N
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check .!,T>:R
其他货币资金-银行汇票 Other monetary assets - bank draft #=5/D@
其他货币资金-信用卡 Other monetary assets - credit cards >I8R[@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vz,l{0v
其他货币资金-存出投资款 Other monetary assets - cash for investment V;~W,o !
短期投资-股票投资 Investments - Short term - stocks JpxJZJ
短期投资-债券投资 Investments - Short term - bonds U9IN# ;W
短期投资-基金投资 Investments - Short term - funds *xM4nUu<~
短期投资-其他投资 Investments - Short term - others ?A2#V(4
短期投资跌价准备 Provision for short-term investment WWc{]R^D
长期股权投资-股票投资 Long term equity investment - stocks _*9eAeJ
长期股权投资-其他股权投资 Long term equity investment - others ?W9$=
长期债券投资-债券投资 Long term securities investemnt - bonds 3F[z]B
长期债券投资-其他债权投资 Long term securities investment - others Qg C
长期投资减值准备 Provision for long-term investment 3uz@JY"mK
应收票据 Notes receivable TNUzNA
应收股利 Dividends receivable <:2El9l!
应收利息 Interest receivable =5oE|F%
应收帐款 Trade debtors Obrv5%'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9Rzu0:r.,
预付帐款 Prepayment |OUr=b
应收补贴款 Allowance receivable eFp4MD8?
其他应收款 Other debtors 7P?z{x':T
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dMQtW3stY
其他流动资产 Other current assets GG5wiN*2S
物资采购 Purchase gsqlWfa
原材料 Raw materials My76]\Psh
包装物 Packing materials yK_$6EtNKj
低值易耗品 Low value consumbles cMsm[D{b
材料成本差异 Material cost difference H@qA
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自制半成品 Self-manufactured goods s6lo11
库存商品 Finished goods /d&zE|!
商品进销差价 Difference between purchase & sales of commodities ^0R.'XL
委托加工物资 Consigned processiong material B4r4PSB>!
委托代销商品 Consignment-out `-"2(Gp
受托代销商品 Consignment-in 7;)
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分期收款发出商品 Goods on instalment sales =[FNZ:3
存货跌价准备 Provision for obsolete stocks 0g
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待摊费用 Prepaid expenses [DC8X P5<
待处理流动资产损益 Unsettled G/L on current assets #pErGz'{
待处理固定资产损益 Unsettled G/L on fixed assets b\Y<1EV^[
委托贷款-本金 Consignment loan - principle (xBS~}e
委托贷款-利息 Consignment loan - interest UIi;&[
委托贷款-减值准备 Consignment loan - provision 7$b!-I+a2
固定资产-房屋建筑物 Fixed assets - Buildings *R m>bLI
固定资产-机器设备 Fixed assets - Plant and machinery >u
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures u
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固定资产-运输设备 Fixed assets - Automobiles ) kfA5xi[
累计折旧 Accumulated depreciation :$~)i?ge<5
固定资产减值准备 Impairment of fixed assets fr#Y<=Jo
工程物资-专用材料 Project material - specific materials [KLs}
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工程物资-专用设备 Project material - specific equipment ]wMd!.lm-
工程物资-预付大型设备款 Project material - prepaid for equipment C}<j8a?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +)h *)
在建工程 Construction in progress T@GT=1E)
在建工程减值准备 Impairment of construction in progress "-88bF~
固定资产清理 Disposal of fixed assets @@"}i7
无形资产-专利权 Intangible assets - patent D>|m8-@]
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights oDogM`T`
无形资产-土地使用权 Intangible assets - land use rights @e8b'w3
无形资产-商誉 Intangible assets - goodwill brx
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无形资产减值准备 Impairment of intangible assets ijEMS1$=7
长期待摊费用 Deferred assets dlmF?N|EC
未确认融资费用 Unrecognized finance fees wmAZ {
其他长期资产 Other long term assets b
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递延税款借项 Deferred assets debits VNBf2
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应付票据 Notes payable
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应付帐款 Trade creditors ;gLHSHEA
预收帐款 Adanvances from customers {}kE
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代销商品款 Consignment-in payables {+%|nOWV
其他应交款 Other payable to government B+[ri&6X\
其他应付款 Other creditors {AUhF}O
应付股利 Proposed dividends
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待转资产价值 Donated assets v
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预计负债 Accrued liabilities AiKja>Fl<
应付短期债券 Short-term debentures payable v._Q XcE
其他流动负债 Other current liabilities ?~X*\
预提费用 Accrued expenses 'APtY;x^{
应付工资 Payroll payable 3tzb@T
应付福利费 Welfare payable QVLv}w`O
短期借款-抵押借款 Bank loans - Short term - pledged +z}O*,M"q
短期借款-信用借款 Bank loans - Short term - credit }N[|2nR'
短期借款-担保借款 Bank loans - Short term - guaranteed v EppkS U1
一年内到期长期借款 Long term loans due within one year oS6dcJHf
一年内到期长期应付款 Long term payable due within one year NbgK#;
长期借款 Bank loans - Long term m}ZkNWH
应付债券-债券面值 Bond payable - Par value sA$x2[*O
应付债券-债券溢价 Bond payable - Excess 2[
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应付债券-债券折价 Bond payable - Discount w=Ai?u
应付债券-应计利息 Bond payable - Accrued interest XrP'FLY o
长期应付款 Long term payable /e5' YVP
专项应付款 Specific payable 9Rl-Jz8g
其他长期负债 Other long term liabilities KZrg4TEVi
应交税金-所得税 Tax payable - income tax UdO(9Jc5^
应交税金-增值税 Tax payable - VAT ;e
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应交税金-营业税 Tax payable - business tax [
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应交税金-消费税 Tax payable - consumable tax s8BfOl-
应交税金-其他 Tax payable - others " kp+1sG8
递延税款贷项 Deferred taxation credit ]nPfIBoS
股本 Share capital qLC_
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已归还投资 Investment returned i!0w? /g9
利润分配-其他转入 Profit appropriation - other transfer in 4SRjF$Bsz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7Z%EXDm4/c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dpAj9CX(
利润分配-提取储备基金 Profit appropriation - reserve fund X 4L"M%i
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^97u0K3$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %!DdjC&5*
利润分配-利润归还投资 Profit appropriation - return investment by profit QFekj@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cPaz-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wavyREK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qZQB"Q.*
期初未分配利润 Retained earnings, beginning of the year ?e=3G4N
资本公积-股本溢价 Capital surplus - share premium hc7"0mVd{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f2h`bO
资本公积-接受现金捐赠 Capital surplus - cash donation zXX=
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资本公积-股权投资准备 Capital surplus - investment reserve @S?`!=M
资本公积-拨款转入 Capital surplus - subsidiary eBT+|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $-^
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资本公积-其他 Capital surplus - others &<nj~BL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PmjN!/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,4W~CkLD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9 +1}8"~
盈余公积-储备基金 Surplus reserve - reserve fund lZ,w#sqbY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FYBW3y+AF&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :O?+Ywn
主营业务收入 Sales .)(5F45Wg
主营业务成本 Cost of sales hW<TP'Zm*
主营业务税金及附加 Sales tax r4MPs-}oF
营业费用 Operating expenses DP@F-Q4
管理费用 General and administrative expenses A4K8DP
财务费用 Financial expenses C" SG':
投资收益 Investment income 9U]3B)h%m
其他业务收入 Other operating income LI}@qL
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营业外收入 Non-operating income \9t/*%:
补贴收入 Subsidy income k'6x_
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其他业务支出 Other operating expenses =w !>/#U
营业外支出 Non-operating expenses m>FP&~2
所得税 Income tax "udA-;!@&
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