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 。 y;A<R[|Ve
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现金 Cash in hand
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银行存款 Cash in bank fy04/_,q
其他货币资金-外埠存款Other monetary assets - cash in other cities xc dy/J&
其他货币资金-银行本票 Other monetary assets - cashier‘s check PmOm>
其他货币资金-银行汇票 Other monetary assets - bank draft !GI*R2<W
其他货币资金-信用卡 Other monetary assets - credit cards N^7Qn*qt[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bOjvrg;Sz\
其他货币资金-存出投资款 Other monetary assets - cash for investment kG_ K &,;@
短期投资-股票投资 Investments - Short term - stocks a@ `1 5O:
短期投资-债券投资 Investments - Short term - bonds L6`(YX.:
短期投资-基金投资 Investments - Short term - funds =H6"\`W
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment cPA-EH
长期股权投资-股票投资 Long term equity investment - stocks >Ia{ZbQV
长期股权投资-其他股权投资 Long term equity investment - others wY|&qX,
长期债券投资-债券投资 Long term securities investemnt - bonds 9EzXf+f
长期债券投资-其他债权投资 Long term securities investment - others IJHNb_Cku
长期投资减值准备 Provision for long-term investment 0,+RF"R
应收票据 Notes receivable @Ee{ GH^-
应收股利 Dividends receivable ixF
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应收利息 Interest receivable -1).'aJ^
应收帐款 Trade debtors y<mmv~=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors hZNS$
预付帐款 Prepayment #<df!)
应收补贴款 Allowance receivable Yqz(@( %
其他应收款 Other debtors K] ;`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &LM@_P"T
其他流动资产 Other current assets X`bN/sI
物资采购 Purchase f)w>V3~w,
原材料 Raw materials T0BFit6
包装物 Packing materials bM7y}P5`1
低值易耗品 Low value consumbles ~]X4ru5,4
材料成本差异 Material cost difference QX}O{LQR
自制半成品 Self-manufactured goods ~EJVlji
库存商品 Finished goods 2w)[1s[
商品进销差价 Difference between purchase & sales of commodities 2mUq$kws
委托加工物资 Consigned processiong material lc1?Vd$
委托代销商品 Consignment-out D?;8bI%"
受托代销商品 Consignment-in @+II@[_lT
分期收款发出商品 Goods on instalment sales I^|6gaP|6
存货跌价准备 Provision for obsolete stocks X v;} !z
待摊费用 Prepaid expenses !K a!f1
待处理流动资产损益 Unsettled G/L on current assets ,ErJUv
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle ?K,xxH
委托贷款-利息 Consignment loan - interest &K2J$(.t
委托贷款-减值准备 Consignment loan - provision Z)E[B
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固定资产-房屋建筑物 Fixed assets - Buildings k(l
固定资产-机器设备 Fixed assets - Plant and machinery 2{^k*Cfd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q]Y [W1
固定资产-运输设备 Fixed assets - Automobiles j2O?]M
累计折旧 Accumulated depreciation mlC_E)Ed5
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials P.^%8L
工程物资-专用设备 Project material - specific equipment R'RLF
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工程物资-预付大型设备款 Project material - prepaid for equipment qOaI4JP@
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dXr=&@1
在建工程 Construction in progress L3[r7 b
在建工程减值准备 Impairment of construction in progress Q/[|/uNw?
固定资产清理 Disposal of fixed assets V,t&jgG*
无形资产-专利权 Intangible assets - patent 5Y<O
无形资产-非专利技术 Intangible assets - industrial property and know-how .)Xyzd
无形资产-商标权 Intangible assets - trademark rights >C,=elM
无形资产-土地使用权 Intangible assets - land use rights lGHU{7j\
无形资产-商誉 Intangible assets - goodwill yVA<-PlS<
无形资产减值准备 Impairment of intangible assets )Los\6PRn
长期待摊费用 Deferred assets !GJnYDN
未确认融资费用 Unrecognized finance fees pqmb&"l
其他长期资产 Other long term assets U$CAA5HV]
递延税款借项 Deferred assets debits |eS5~
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应付票据 Notes payable x3ds{Z$,>(
应付帐款 Trade creditors 4o7(cP
预收帐款 Adanvances from customers .48Csc-
代销商品款 Consignment-in payables G#{
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其他应交款 Other payable to government
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其他应付款 Other creditors }.md$N_F
应付股利 Proposed dividends D)C^'/8q
待转资产价值 Donated assets :
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预计负债 Accrued liabilities GilaON*pK.
应付短期债券 Short-term debentures payable tbz?th\#
其他流动负债 Other current liabilities OcR6\t'
预提费用 Accrued expenses so[i"ZM)
应付工资 Payroll payable T\ ;7'
应付福利费 Welfare payable #1-y[w/
短期借款-抵押借款 Bank loans - Short term - pledged 3GMRH;/w
短期借款-信用借款 Bank loans - Short term - credit aXi5~,Ks_
短期借款-担保借款 Bank loans - Short term - guaranteed O'tVZ!C#J
一年内到期长期借款 Long term loans due within one year Nb.AsIR^
一年内到期长期应付款 Long term payable due within one year l :sZ
长期借款 Bank loans - Long term lwS6"2q
应付债券-债券面值 Bond payable - Par value ^kg[n908Nw
应付债券-债券溢价 Bond payable - Excess qs\O(K8
应付债券-债券折价 Bond payable - Discount n_G< /8
应付债券-应计利息 Bond payable - Accrued interest &?~OV:r9
长期应付款 Long term payable 7.hgne'<
专项应付款 Specific payable [S{KGe:g
其他长期负债 Other long term liabilities MQD%m ;[s
应交税金-所得税 Tax payable - income tax z}I4m
应交税金-增值税 Tax payable - VAT M4hzf
应交税金-营业税 Tax payable - business tax 5AmYrXZ
应交税金-消费税 Tax payable - consumable tax 7;cb^fi/
应交税金-其他 Tax payable - others x13t@b
递延税款贷项 Deferred taxation credit c%2C\UB
股本 Share capital pqaQ% |<
已归还投资 Investment returned 4-P'e%S
利润分配-其他转入 Profit appropriation - other transfer in Wz
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7:fC,2+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund eWjLP{W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F8e]sa$K\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wps`2`z
利润分配-利润归还投资 Profit appropriation - return investment by profit h-0sDt pR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |7@[+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -{z.8p}IW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #$h~QBg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3GEI) !
期初未分配利润 Retained earnings, beginning of the year &\(p<TF
资本公积-股本溢价 Capital surplus - share premium z+
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5LVhq[}mP
资本公积-接受现金捐赠 Capital surplus - cash donation 9 *>@s
资本公积-股权投资准备 Capital surplus - investment reserve u nE h
资本公积-拨款转入 Capital surplus - subsidiary =nQ"ye
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 j$%KKl8j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sGx"ja+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >Mml+4<5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W n*>h'R
盈余公积-储备基金 Surplus reserve - reserve fund D
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund anwMG0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {J`Zl1_q
主营业务收入 Sales V!!E)I
主营业务成本 Cost of sales R"Q=U}?$
主营业务税金及附加 Sales tax ~T;FOB%w
营业费用 Operating expenses ,xA`Fu9^
管理费用 General and administrative expenses CXqU<a&
财务费用 Financial expenses 0(A(Vb5J.T
投资收益 Investment income _M
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其他业务收入 Other operating income RS&l68[6
营业外收入 Non-operating income T7f>u}T
补贴收入 Subsidy income HCP'V
其他业务支出 Other operating expenses @^47Qgj8U
营业外支出 Non-operating expenses GX4HW \>a
所得税 Income tax o&2(xI2
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