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 。 t8[:}[Jx
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现金 Cash in hand BW;u?1Xa
银行存款 Cash in bank }?^G=IP4(
其他货币资金-外埠存款Other monetary assets - cash in other cities 0.5_,a
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ~!OjdE!u
其他货币资金-银行汇票 Other monetary assets - bank draft W2k~N X#@
其他货币资金-信用卡 Other monetary assets - credit cards WQ]pg
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Tk:y>P!%a
其他货币资金-存出投资款 Other monetary assets - cash for investment M>#{~zr
短期投资-股票投资 Investments - Short term - stocks {Q"<q`c
短期投资-债券投资 Investments - Short term - bonds IR&u55#I6
短期投资-基金投资 Investments - Short term - funds L$Q+R'
短期投资-其他投资 Investments - Short term - others |g{AD`
短期投资跌价准备 Provision for short-term investment m}E$6E^~O
长期股权投资-股票投资 Long term equity investment - stocks -wt2ydzos
长期股权投资-其他股权投资 Long term equity investment - others 1XKk~G"D
长期债券投资-债券投资 Long term securities investemnt - bonds ^b#E%Rd
长期债券投资-其他债权投资 Long term securities investment - others Ww~0k!8,t
长期投资减值准备 Provision for long-term investment A.FI] K@
应收票据 Notes receivable +A3H#'
应收股利 Dividends receivable .,,73"
应收利息 Interest receivable F*
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应收帐款 Trade debtors #wyS?FP-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Y4O L 82Y
预付帐款 Prepayment yiq#p"Hs
应收补贴款 Allowance receivable @!da1jN
其他应收款 Other debtors *GhR
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [8w2U%}]
其他流动资产 Other current assets `dZ|}4[1
物资采购 Purchase `vSsgG
原材料 Raw materials 11sW$@xs
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包装物 Packing materials pS\>X_G3
低值易耗品 Low value consumbles /WfxI>v
材料成本差异 Material cost difference (Wqhuw!u
自制半成品 Self-manufactured goods 4#w^PM8}
库存商品 Finished goods :S12=sFl$
商品进销差价 Difference between purchase & sales of commodities di5_5_$`o
委托加工物资 Consigned processiong material [}p.*U_nw
委托代销商品 Consignment-out V]}b3Y!(
受托代销商品 Consignment-in |9I;`{@
分期收款发出商品 Goods on instalment sales [)A#9L~s=
存货跌价准备 Provision for obsolete stocks `^kST><
待摊费用 Prepaid expenses ULjzhy+(8
待处理流动资产损益 Unsettled G/L on current assets ?s]`G'=>V`
待处理固定资产损益 Unsettled G/L on fixed assets =.a ]?&Yyh
委托贷款-本金 Consignment loan - principle -wfV
委托贷款-利息 Consignment loan - interest =*Xf(mh c
委托贷款-减值准备 Consignment loan - provision $ Zr,
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固定资产-房屋建筑物 Fixed assets - Buildings B(LV22#
固定资产-机器设备 Fixed assets - Plant and machinery |Y11sDa9h
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `%3p.~>
固定资产-运输设备 Fixed assets - Automobiles }nl)*l
累计折旧 Accumulated depreciation $wTX
固定资产减值准备 Impairment of fixed assets U^&Cvxc[[
工程物资-专用材料 Project material - specific materials K7c8_g*>4=
工程物资-专用设备 Project material - specific equipment P}`1#$
工程物资-预付大型设备款 Project material - prepaid for equipment *
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]w>fnew
在建工程 Construction in progress Pa +BE[z
在建工程减值准备 Impairment of construction in progress Gu).*cU
固定资产清理 Disposal of fixed assets s_!Z+D$K
无形资产-专利权 Intangible assets - patent }HorR2(`N
无形资产-非专利技术 Intangible assets - industrial property and know-how ;g
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无形资产-商标权 Intangible assets - trademark rights Fr3t[:D
无形资产-土地使用权 Intangible assets - land use rights [)~@N
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无形资产-商誉 Intangible assets - goodwill GcW}<g}
无形资产减值准备 Impairment of intangible assets zQ}N
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长期待摊费用 Deferred assets XD }_9p
未确认融资费用 Unrecognized finance fees rbbuSI
其他长期资产 Other long term assets zP}v2
递延税款借项 Deferred assets debits N-E`go
应付票据 Notes payable Vz]=J;`Mz
应付帐款 Trade creditors GNc|)$
预收帐款 Adanvances from customers jqWvLBU!
代销商品款 Consignment-in payables /H@")je
其他应交款 Other payable to government .`N`M9
其他应付款 Other creditors V&v~kzLr+
应付股利 Proposed dividends 5Suc#0y
待转资产价值 Donated assets (t$/G3E
预计负债 Accrued liabilities yW?%c#9D
应付短期债券 Short-term debentures payable e622{dfVS
其他流动负债 Other current liabilities 8
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预提费用 Accrued expenses WI_mJ/2
应付工资 Payroll payable 4CT9-2UC
应付福利费 Welfare payable Eo&qc 17)`
短期借款-抵押借款 Bank loans - Short term - pledged @(fY4]K
短期借款-信用借款 Bank loans - Short term - credit XF$]KAL0
短期借款-担保借款 Bank loans - Short term - guaranteed 3>)BI(Wl
一年内到期长期借款 Long term loans due within one year ya g
一年内到期长期应付款 Long term payable due within one year MWh+h7k'
长期借款 Bank loans - Long term %5?-g[
应付债券-债券面值 Bond payable - Par value i!x5T%x_
应付债券-债券溢价 Bond payable - Excess h\\2r>
应付债券-债券折价 Bond payable - Discount _)2TLA
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应付债券-应计利息 Bond payable - Accrued interest ky$:
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长期应付款 Long term payable }A/&]1GWk
专项应付款 Specific payable J&65B./mD9
其他长期负债 Other long term liabilities 'xoE
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应交税金-所得税 Tax payable - income tax n4T2'e
应交税金-增值税 Tax payable - VAT s^'#"`!v=
应交税金-营业税 Tax payable - business tax ]V^.!=gh$
应交税金-消费税 Tax payable - consumable tax t0d '>
应交税金-其他 Tax payable - others SLOYlRGCi
递延税款贷项 Deferred taxation credit iiB )/~!O
股本 Share capital )"jn{%/t
已归还投资 Investment returned *Ne2l`!1m
利润分配-其他转入 Profit appropriation - other transfer in >E ;o"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }.V0SM6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve | O+>#
利润分配-提取储备基金 Profit appropriation - reserve fund UH&1c8y}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N<"6=z@w+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o+Ti$`2<O7
利润分配-利润归还投资 Profit appropriation - return investment by profit gdFoTcHgO|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8kM0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lWw!+[<:q1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends | 4oM+n
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _QUu'zJ
期初未分配利润 Retained earnings, beginning of the year as|c`4r\O
资本公积-股本溢价 Capital surplus - share premium zn;Hs]G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation *
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资本公积-股权投资准备 Capital surplus - investment reserve 9iddanQA
资本公积-拨款转入 Capital surplus - subsidiary ) a\DS yr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G[<[#$(
资本公积-其他 Capital surplus - others \{=`F`oB=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U2>dwn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bo !]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5QFXj)hR+4
盈余公积-储备基金 Surplus reserve - reserve fund Dw/Gha/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -WBz]GW4r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fy=C!N&/
主营业务收入 Sales |U$de2LF
主营业务成本 Cost of sales ,#jhKnk2e
主营业务税金及附加 Sales tax -1r &s
营业费用 Operating expenses %OTA5
管理费用 General and administrative expenses c]!D`FA*K
财务费用 Financial expenses
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投资收益 Investment income -,fa{ yt-
其他业务收入 Other operating income f'`nx;@X
营业外收入 Non-operating income VfA5r`^
补贴收入 Subsidy income 9H, &nET
其他业务支出 Other operating expenses {F6dSF`
营业外支出 Non-operating expenses U>_\
所得税 Income tax 1QF*e'
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