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 。 *MNHT`Y^o
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现金 Cash in hand NW|f7
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银行存款 Cash in bank \hO2p6
其他货币资金-外埠存款Other monetary assets - cash in other cities sGDV]~E
其他货币资金-银行本票 Other monetary assets - cashier‘s check hli|B+:m"
其他货币资金-银行汇票 Other monetary assets - bank draft fHrt+_Zn|
其他货币资金-信用卡 Other monetary assets - credit cards D;GD<zC]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit WlB'YL-`g
其他货币资金-存出投资款 Other monetary assets - cash for investment ;cQW sTfT
短期投资-股票投资 Investments - Short term - stocks gMWBu~;!
短期投资-债券投资 Investments - Short term - bonds =6FUNvP#8
短期投资-基金投资 Investments - Short term - funds HWns.[
短期投资-其他投资 Investments - Short term - others b/$km?R
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks T&Xl'=/
长期股权投资-其他股权投资 Long term equity investment - others ,iNv'
长期债券投资-债券投资 Long term securities investemnt - bonds r,SnXjp@
长期债券投资-其他债权投资 Long term securities investment - others :WGtR\tK
长期投资减值准备 Provision for long-term investment `i,_aFB|
应收票据 Notes receivable _eSdnHWx
应收股利 Dividends receivable "\"DCDKmG
应收利息 Interest receivable :qhpL-ER
应收帐款 Trade debtors S&O3HC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pN6%&@) =
预付帐款 Prepayment e/_C
应收补贴款 Allowance receivable GJi~y
其他应收款 Other debtors ?)Nj c&G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JuRH>`
其他流动资产 Other current assets 9 A,Z|q/z5
物资采购 Purchase $lIWd
原材料 Raw materials psh^MX)Q
包装物 Packing materials @r(Z%j7
低值易耗品 Low value consumbles D'<VYl"/
材料成本差异 Material cost difference 4rK{-jvh>m
自制半成品 Self-manufactured goods $aCd
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库存商品 Finished goods 4nfu6Dq
商品进销差价 Difference between purchase & sales of commodities M`,~ mU
委托加工物资 Consigned processiong material MfF~8
委托代销商品 Consignment-out 2N#$X'8
受托代销商品 Consignment-in Mk 0+D#
分期收款发出商品 Goods on instalment sales ~na!@<zB{
存货跌价准备 Provision for obsolete stocks Zd^6
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待摊费用 Prepaid expenses |LG4=j.l
待处理流动资产损益 Unsettled G/L on current assets DF]9@{
待处理固定资产损益 Unsettled G/L on fixed assets KAA-G2%M
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest <F7kh[L_x
委托贷款-减值准备 Consignment loan - provision ~\p]~qQ\
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固定资产-房屋建筑物 Fixed assets - Buildings vD/NgRBww
固定资产-机器设备 Fixed assets - Plant and machinery Kemw^48ts
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i!2TH~zl
固定资产-运输设备 Fixed assets - Automobiles ] G.%Ty
累计折旧 Accumulated depreciation '# NcZy
固定资产减值准备 Impairment of fixed assets ~fl@ 2
工程物资-专用材料 Project material - specific materials XLk<*0tp
工程物资-专用设备 Project material - specific equipment @[<nQZw:
工程物资-预付大型设备款 Project material - prepaid for equipment MfO:m[s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bUV >^d
在建工程 Construction in progress 6h?gs"[j
在建工程减值准备 Impairment of construction in progress <tpmUA[]
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent (YBMsh
无形资产-非专利技术 Intangible assets - industrial property and know-how 5IOFSy`
无形资产-商标权 Intangible assets - trademark rights 7 J^rv9i4
无形资产-土地使用权 Intangible assets - land use rights C`=p+2I]
无形资产-商誉 Intangible assets - goodwill j hYToMq
无形资产减值准备 Impairment of intangible assets 'C$XS>S
长期待摊费用 Deferred assets >4Y3]6N0.F
未确认融资费用 Unrecognized finance fees mC&=X6
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其他长期资产 Other long term assets dG QG!l+>
递延税款借项 Deferred assets debits # ,uya2!)
应付票据 Notes payable 84HUBud76Y
应付帐款 Trade creditors "q}FPJ^l_N
预收帐款 Adanvances from customers ]$ afC!Z
代销商品款 Consignment-in payables WH ?}~u9
其他应交款 Other payable to government g
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其他应付款 Other creditors Sw^X2$h
应付股利 Proposed dividends H|ozDA
待转资产价值 Donated assets sb:d>6
预计负债 Accrued liabilities xX3'bsN
应付短期债券 Short-term debentures payable I{JU-Jk|
其他流动负债 Other current liabilities rn DCqv!'P
预提费用 Accrued expenses =/<LSeLxH
应付工资 Payroll payable Ze<K=Q%(i
应付福利费 Welfare payable IJTtqo
短期借款-抵押借款 Bank loans - Short term - pledged A,su;Qh
短期借款-信用借款 Bank loans - Short term - credit IcP)FB4
短期借款-担保借款 Bank loans - Short term - guaranteed $
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一年内到期长期借款 Long term loans due within one year Vc^HVyAx@n
一年内到期长期应付款 Long term payable due within one year }'r[m5T
长期借款 Bank loans - Long term G;>
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应付债券-债券面值 Bond payable - Par value b[
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应付债券-债券溢价 Bond payable - Excess &aM7T_h8
应付债券-债券折价 Bond payable - Discount 8eA+d5k\.
应付债券-应计利息 Bond payable - Accrued interest >+.
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长期应付款 Long term payable A5,t+8`aci
专项应付款 Specific payable 0CSv10Tg
其他长期负债 Other long term liabilities \
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应交税金-所得税 Tax payable - income tax yx V:
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应交税金-增值税 Tax payable - VAT Va Z!.#(P
应交税金-营业税 Tax payable - business tax vVGDDDz/
应交税金-消费税 Tax payable - consumable tax f= >OJ!:
应交税金-其他 Tax payable - others <Q|d&vDVfV
递延税款贷项 Deferred taxation credit k6`6Mjbc
股本 Share capital .xf<=ep
已归还投资 Investment returned R+gz<H.Q
利润分配-其他转入 Profit appropriation - other transfer in Lb LiB*D#s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve AM=z`0so
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'B+ ' (f
利润分配-提取储备基金 Profit appropriation - reserve fund at2FmBdu C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !4] 9!<.k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3_JCU05H}
利润分配-利润归还投资 Profit appropriation - return investment by profit I ZQHu h
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ceNix!P
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B|o2K}%f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MX@IHc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G0E121`h
期初未分配利润 Retained earnings, beginning of the year c1X1+b,
资本公积-股本溢价 Capital surplus - share premium 04r$>#E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VDTcR
资本公积-接受现金捐赠 Capital surplus - cash donation XMG]Wf^%\<
资本公积-股权投资准备 Capital surplus - investment reserve 3D?sL!W
资本公积-拨款转入 Capital surplus - subsidiary P%K4[c W~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z{?G.L*/
资本公积-其他 Capital surplus - others @p\}p Y$T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5zON}"EC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ETs>`#`6o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund x@8a''
盈余公积-企业发展基金 Surplus reserve - enterprise development fund NnVnUgx
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6(PM'@i
主营业务收入 Sales q -8t'7
主营业务成本 Cost of sales Z"unF9`"1
主营业务税金及附加 Sales tax `est|C '+
营业费用 Operating expenses &^4++
管理费用 General and administrative expenses O|_h_I-2
财务费用 Financial expenses g+X}c/".
投资收益 Investment income FVhU^
其他业务收入 Other operating income }@.|?2b +
营业外收入 Non-operating income 8QMPY[{
补贴收入 Subsidy income /dnCwFXf
其他业务支出 Other operating expenses EJ2yO@5O
营业外支出 Non-operating expenses `({T]@]V
所得税 Income tax -*.-9B~u
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