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 。 QLb!e"C
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现金 Cash in hand UxvT|~"
银行存款 Cash in bank `t2Y IwOK
其他货币资金-外埠存款Other monetary assets - cash in other cities 7o9[cq w
其他货币资金-银行本票 Other monetary assets - cashier‘s check wj\kx\+
其他货币资金-银行汇票 Other monetary assets - bank draft \i
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其他货币资金-信用卡 Other monetary assets - credit cards $|K-wN[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )OZ
其他货币资金-存出投资款 Other monetary assets - cash for investment >+Y@rj2
短期投资-股票投资 Investments - Short term - stocks M
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短期投资-债券投资 Investments - Short term - bonds _FzAf5DO
短期投资-基金投资 Investments - Short term - funds _@O.EksY3r
短期投资-其他投资 Investments - Short term - others EO"G(v
短期投资跌价准备 Provision for short-term investment ?{r -z3@ N
长期股权投资-股票投资 Long term equity investment - stocks P"r7m
长期股权投资-其他股权投资 Long term equity investment - others *_eY +\j
长期债券投资-债券投资 Long term securities investemnt - bonds _.5ABE
长期债券投资-其他债权投资 Long term securities investment - others Ki\J)l
长期投资减值准备 Provision for long-term investment `
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应收票据 Notes receivable ;&
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应收股利 Dividends receivable 3e1^r_YI
应收利息 Interest receivable M8|kmF\B
应收帐款 Trade debtors M+WN \.2pX
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A:V/i:IZfR
预付帐款 Prepayment &J,&>CFc
应收补贴款 Allowance receivable ,Ofou8C6
其他应收款 Other debtors T<U_Iq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0(+dXzcwM
其他流动资产 Other current assets Z+
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物资采购 Purchase 4GexYDk'#
原材料 Raw materials PF:'dv
包装物 Packing materials Z>hGqFZ0{
低值易耗品 Low value consumbles te&p1F
材料成本差异 Material cost difference b#Vm;6BHD1
自制半成品 Self-manufactured goods )
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库存商品 Finished goods Zi.w+V
商品进销差价 Difference between purchase & sales of commodities Go PK. E$
委托加工物资 Consigned processiong material c4M]q4]F
委托代销商品 Consignment-out vn ^*
受托代销商品 Consignment-in tTPjCl
分期收款发出商品 Goods on instalment sales ZvSEa{
存货跌价准备 Provision for obsolete stocks .}3K9.hkr
待摊费用 Prepaid expenses NQ,2pM<*-
待处理流动资产损益 Unsettled G/L on current assets #fxdZm,
待处理固定资产损益 Unsettled G/L on fixed assets :7pt=IA
委托贷款-本金 Consignment loan - principle -{Fy@$!
委托贷款-利息 Consignment loan - interest '|nAGkA
委托贷款-减值准备 Consignment loan - provision /
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固定资产-房屋建筑物 Fixed assets - Buildings A&:~dZ:%w
固定资产-机器设备 Fixed assets - Plant and machinery yS@xyW /
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2Y%E.){
固定资产-运输设备 Fixed assets - Automobiles Hf9F:yH
累计折旧 Accumulated depreciation [W=6NAd
固定资产减值准备 Impairment of fixed assets xi=Qxgx0I
工程物资-专用材料 Project material - specific materials K<fB]44Y
工程物资-专用设备 Project material - specific equipment /y-8dgv0a
工程物资-预付大型设备款 Project material - prepaid for equipment bP{uZnOM2P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L!^^3vn
在建工程 Construction in progress O:+?:aI@
在建工程减值准备 Impairment of construction in progress >C/O >g
固定资产清理 Disposal of fixed assets xcQ
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无形资产-专利权 Intangible assets - patent TTz_w-68
无形资产-非专利技术 Intangible assets - industrial property and know-how XvkFP'%i/
无形资产-商标权 Intangible assets - trademark rights Sxcp
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无形资产-土地使用权 Intangible assets - land use rights y@\J7 h:
无形资产-商誉 Intangible assets - goodwill 8C<%Y7)/
无形资产减值准备 Impairment of intangible assets MzIn~[\
长期待摊费用 Deferred assets 6<9gVh<=w
未确认融资费用 Unrecognized finance fees }?[a>.]u
其他长期资产 Other long term assets N@R?<a
递延税款借项 Deferred assets debits UKf0cU
应付票据 Notes payable cB}6{c$_sW
应付帐款 Trade creditors %SwhNn
预收帐款 Adanvances from customers Fd >epvR
代销商品款 Consignment-in payables ^qV6khg
其他应交款 Other payable to government -qJO6OM
其他应付款 Other creditors vSGvv43G
应付股利 Proposed dividends }M~[8f
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待转资产价值 Donated assets nrCr9#
预计负债 Accrued liabilities lM[FT=M
应付短期债券 Short-term debentures payable ;%PI
其他流动负债 Other current liabilities "sUmk e-#
预提费用 Accrued expenses +D|E8sz8
应付工资 Payroll payable pSS8 %r%S'
应付福利费 Welfare payable b!z kQ?h
短期借款-抵押借款 Bank loans - Short term - pledged m]'P3^<{P
短期借款-信用借款 Bank loans - Short term - credit r$&WwH2^
短期借款-担保借款 Bank loans - Short term - guaranteed /xkF9
一年内到期长期借款 Long term loans due within one year zN,2
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一年内到期长期应付款 Long term payable due within one year z460a[Wl
长期借款 Bank loans - Long term l6< bV#_qe
应付债券-债券面值 Bond payable - Par value *hkNJ
应付债券-债券溢价 Bond payable - Excess 3/4r\%1b+
应付债券-债券折价 Bond payable - Discount '%[r 9w
应付债券-应计利息 Bond payable - Accrued interest yn.f?[G2
长期应付款 Long term payable 7oZtbBs]M
专项应付款 Specific payable nSB@xP#&
其他长期负债 Other long term liabilities G*rlU
应交税金-所得税 Tax payable - income tax 4i(?5p>f
应交税金-增值税 Tax payable - VAT y/!jC]!+c
应交税金-营业税 Tax payable - business tax =J^FV_1rJ
应交税金-消费税 Tax payable - consumable tax yIma7H@=L
应交税金-其他 Tax payable - others vXeI)vFK
递延税款贷项 Deferred taxation credit nBGcf(BE.$
股本 Share capital f}VIkx]X"
已归还投资 Investment returned Y%@a~|
利润分配-其他转入 Profit appropriation - other transfer in aYcc2N%C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GJn ~x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8U7X/L
利润分配-提取储备基金 Profit appropriation - reserve fund aui3Mq#f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3}2a3)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )jed@?
利润分配-利润归还投资 Profit appropriation - return investment by profit z-?WU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Bngvm9k3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K1
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *&~wl(+O=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '+E\-X
期初未分配利润 Retained earnings, beginning of the year `6 ?.ihV
资本公积-股本溢价 Capital surplus - share premium 4pZ=CB
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e\
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资本公积-接受现金捐赠 Capital surplus - cash donation = K3NKPUI
资本公积-股权投资准备 Capital surplus - investment reserve Jn)DZv8?
资本公积-拨款转入 Capital surplus - subsidiary m-XS_5x\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K)9+3(?
资本公积-其他 Capital surplus - others C}(9SASs%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0M 5m8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PR~9*#"v..
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q'Vejz/
盈余公积-储备基金 Surplus reserve - reserve fund =Bb/Y`Q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M 3c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment b0
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主营业务收入 Sales HiTj-O
主营业务成本 Cost of sales +l(lpp>,
主营业务税金及附加 Sales tax |oV_7
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营业费用 Operating expenses $gysy!2}.
管理费用 General and administrative expenses n+:}pD
财务费用 Financial expenses f%Vdao[
投资收益 Investment income GKa_6X_
其他业务收入 Other operating income 6'qu[~}Q
营业外收入 Non-operating income l[M?"<Ot;
补贴收入 Subsidy income S)vNWBO
其他业务支出 Other operating expenses ]j57Gk%z
营业外支出 Non-operating expenses X!!3>`|
所得税 Income tax IhPX/P
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