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 。 b}J%4Lx%m
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现金 Cash in hand |s| }u`(@9
银行存款 Cash in bank X1L@
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其他货币资金-外埠存款Other monetary assets - cash in other cities 2wf&jGHs
其他货币资金-银行本票 Other monetary assets - cashier‘s check kc,"w\ ai
其他货币资金-银行汇票 Other monetary assets - bank draft ~j0rORy]
其他货币资金-信用卡 Other monetary assets - credit cards U=>S|>daR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?RRO
其他货币资金-存出投资款 Other monetary assets - cash for investment n|`3d~9$&
短期投资-股票投资 Investments - Short term - stocks xad`-
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短期投资-债券投资 Investments - Short term - bonds @@EI=\
短期投资-基金投资 Investments - Short term - funds >rnVTK
短期投资-其他投资 Investments - Short term - others xO$P
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短期投资跌价准备 Provision for short-term investment [oWkd_dK
长期股权投资-股票投资 Long term equity investment - stocks 1uF$$E6[
长期股权投资-其他股权投资 Long term equity investment - others ]rcF/uQJ<n
长期债券投资-债券投资 Long term securities investemnt - bonds AeJ ;g
长期债券投资-其他债权投资 Long term securities investment - others xNz(LZ.c
长期投资减值准备 Provision for long-term investment :<%bAn
应收票据 Notes receivable _z5/&tm_H
应收股利 Dividends receivable eH&F gmU
应收利息 Interest receivable H=dIZ
应收帐款 Trade debtors MNT~[Z9L5G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :_{8amO
预付帐款 Prepayment %Bq~b$
应收补贴款 Allowance receivable HL)!p8UHJ
其他应收款 Other debtors r8k (L{W
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Iq$| ?MH
其他流动资产 Other current assets xn8KOwX%
物资采购 Purchase A_9WSXR
原材料 Raw materials 3? {AGJ1
包装物 Packing materials -(VJ,)8t2
低值易耗品 Low value consumbles 37AVk`a
材料成本差异 Material cost difference 9tiZIm93]
自制半成品 Self-manufactured goods |diI(2w
库存商品 Finished goods P<<$o-a"
商品进销差价 Difference between purchase & sales of commodities .RQra+up
委托加工物资 Consigned processiong material ]5!3|UYS
委托代销商品 Consignment-out j0
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受托代销商品 Consignment-in {@Wv@H+4
分期收款发出商品 Goods on instalment sales gesbt
存货跌价准备 Provision for obsolete stocks igO>)XbsM
待摊费用 Prepaid expenses 6W1GvM\e
待处理流动资产损益 Unsettled G/L on current assets %&ejO=r
待处理固定资产损益 Unsettled G/L on fixed assets #A63?kDE&&
委托贷款-本金 Consignment loan - principle 6Z\ aJ
委托贷款-利息 Consignment loan - interest _\!]MV
委托贷款-减值准备 Consignment loan - provision Ik G&
固定资产-房屋建筑物 Fixed assets - Buildings nF3}wCe)
固定资产-机器设备 Fixed assets - Plant and machinery pP<8zTLn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %L|fTndKH
固定资产-运输设备 Fixed assets - Automobiles =]5tYIU
累计折旧 Accumulated depreciation rb?7i&-
固定资产减值准备 Impairment of fixed assets MlO OB
工程物资-专用材料 Project material - specific materials CEy\1D
工程物资-专用设备 Project material - specific equipment V^~RDOSy7n
工程物资-预付大型设备款 Project material - prepaid for equipment a[{$4JpK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =j7Du[?Vu
在建工程 Construction in progress =?sG~
在建工程减值准备 Impairment of construction in progress 1ni+)p>]
固定资产清理 Disposal of fixed assets 3o.x<G(
无形资产-专利权 Intangible assets - patent X+vKY
无形资产-非专利技术 Intangible assets - industrial property and know-how Met?G0[
无形资产-商标权 Intangible assets - trademark rights tr<~:&H4T
无形资产-土地使用权 Intangible assets - land use rights fI.|QD*$b
无形资产-商誉 Intangible assets - goodwill rxCzPF
无形资产减值准备 Impairment of intangible assets :;?$5h*|`
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees EOPx4+o
其他长期资产 Other long term assets o|$D|E
递延税款借项 Deferred assets debits G|i0n
应付票据 Notes payable w OL,L U
应付帐款 Trade creditors "ubp`7%67
预收帐款 Adanvances from customers 1;B~n5C.
代销商品款 Consignment-in payables 6v%yU3l
其他应交款 Other payable to government CS^6$VL7e
其他应付款 Other creditors n,I3\l9
应付股利 Proposed dividends *^>"
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待转资产价值 Donated assets ;hj lRQ\
预计负债 Accrued liabilities #UGSn:D<i
应付短期债券 Short-term debentures payable z?/_b
其他流动负债 Other current liabilities ?Uql30A
预提费用 Accrued expenses 7FX4|]
应付工资 Payroll payable )f?I{
应付福利费 Welfare payable Z|$#
短期借款-抵押借款 Bank loans - Short term - pledged $]7f1U_e
短期借款-信用借款 Bank loans - Short term - credit yT^x0?U
短期借款-担保借款 Bank loans - Short term - guaranteed /t5)&
一年内到期长期借款 Long term loans due within one year >$Y/B=e
一年内到期长期应付款 Long term payable due within one year VcjbRpTy&
长期借款 Bank loans - Long term !'f7;%7s
应付债券-债券面值 Bond payable - Par value |)x7qy`
应付债券-债券溢价 Bond payable - Excess v,4{:y]p
应付债券-债券折价 Bond payable - Discount BabaKSm}LP
应付债券-应计利息 Bond payable - Accrued interest dsTX?E<R
长期应付款 Long term payable QM,#:m1o
专项应付款 Specific payable m8n) sw,,
其他长期负债 Other long term liabilities :Cq73:1\B
应交税金-所得税 Tax payable - income tax qqDg2,Yb
应交税金-增值税 Tax payable - VAT 2D 4,#X
应交税金-营业税 Tax payable - business tax =Rd`"]Mnfb
应交税金-消费税 Tax payable - consumable tax Gxr\a2Z&r%
应交税金-其他 Tax payable - others 7q0_lEh
递延税款贷项 Deferred taxation credit ,dC.|P' `
股本 Share capital PD#,KqL:
已归还投资 Investment returned HxI6_ >n^I
利润分配-其他转入 Profit appropriation - other transfer in ZTmy} @l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j~v`q5X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2z>-H595az
利润分配-提取储备基金 Profit appropriation - reserve fund .}faWzRH9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \ `Hp/D1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q)75?mn
利润分配-利润归还投资 Profit appropriation - return investment by profit %H{pU:[5*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rr#nBhh8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~${~To8$CW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0 C4eer+D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }:8}i;#M
期初未分配利润 Retained earnings, beginning of the year \, R;
资本公积-股本溢价 Capital surplus - share premium 2w|5SK_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5lsslE+:J
资本公积-接受现金捐赠 Capital surplus - cash donation 2A_1 E\
资本公积-股权投资准备 Capital surplus - investment reserve <Gpji5f2
资本公积-拨款转入 Capital surplus - subsidiary Yp\n=#$[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _8G
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资本公积-其他 Capital surplus - others RELNWr
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o30C\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |E+.y&0;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C?qRZB+W#
盈余公积-储备基金 Surplus reserve - reserve fund Wf
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund [f+wP|NKL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Jn+ -G4h$
主营业务收入 Sales n#!c!EfG
主营业务成本 Cost of sales `gSMb
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主营业务税金及附加 Sales tax -
2)k!5X=
营业费用 Operating expenses -YNpHd/;,
管理费用 General and administrative expenses
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财务费用 Financial expenses 4DL;Y
投资收益 Investment income )>@S8v,(
其他业务收入 Other operating income o z*;q]
营业外收入 Non-operating income 9'MGv*Ho
补贴收入 Subsidy income
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其他业务支出 Other operating expenses 3IYFvq~
营业外支出 Non-operating expenses bjVk9XvH6
所得税 Income tax d(IJ-qJN
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