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 。 7 .+kcqX
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现金 Cash in hand <V"'j
银行存款 Cash in bank K;-:C9@
其他货币资金-外埠存款Other monetary assets - cash in other cities "
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其他货币资金-银行本票 Other monetary assets - cashier‘s check N{P (ym2yR
其他货币资金-银行汇票 Other monetary assets - bank draft itD1r?O{pV
其他货币资金-信用卡 Other monetary assets - credit cards e\.|d<N?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit kOR%<#:J
其他货币资金-存出投资款 Other monetary assets - cash for investment >Q+a'bd w
短期投资-股票投资 Investments - Short term - stocks 8dUwJ"<
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短期投资-债券投资 Investments - Short term - bonds nI.#A
短期投资-基金投资 Investments - Short term - funds D2>EG~xWq
短期投资-其他投资 Investments - Short term - others 7 m&M(ct
短期投资跌价准备 Provision for short-term investment Ft`#]=IS
长期股权投资-股票投资 Long term equity investment - stocks fUb5KCZ
长期股权投资-其他股权投资 Long term equity investment - others -.g5|B
长期债券投资-债券投资 Long term securities investemnt - bonds Dw[w%uz
长期债券投资-其他债权投资 Long term securities investment - others `"(7)T{
长期投资减值准备 Provision for long-term investment 43:~kCF[s
应收票据 Notes receivable DfV_08
应收股利 Dividends receivable pq-zy6^
应收利息 Interest receivable s&y
应收帐款 Trade debtors m98k/w_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |=38t8Ge&
预付帐款 Prepayment I U4[}x
应收补贴款 Allowance receivable -mX
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其他应收款 Other debtors X^9_'T9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V%ykHo
其他流动资产 Other current assets RLulz|jC
物资采购 Purchase |}q0G~l
原材料 Raw materials TmX~vZ
包装物 Packing materials h{<^?=
低值易耗品 Low value consumbles M?$-u
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods *TE6p
库存商品 Finished goods S3qUzK
商品进销差价 Difference between purchase & sales of commodities {%S1x{U}W-
委托加工物资 Consigned processiong material [(ty{
委托代销商品 Consignment-out ,=o q)Fm]
受托代销商品 Consignment-in ,fET.s^|U
分期收款发出商品 Goods on instalment sales 1oX"}YY1
存货跌价准备 Provision for obsolete stocks |.(o4<nx.
待摊费用 Prepaid expenses "-<u.$fE
待处理流动资产损益 Unsettled G/L on current assets '`[nt25N
待处理固定资产损益 Unsettled G/L on fixed assets mvUYp,JECl
委托贷款-本金 Consignment loan - principle *GRhZ~U
委托贷款-利息 Consignment loan - interest Jz%&-e3
委托贷款-减值准备 Consignment loan - provision e|MyA?`
固定资产-房屋建筑物 Fixed assets - Buildings HSK^vd?_l
固定资产-机器设备 Fixed assets - Plant and machinery KM0
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gdCU1D\
固定资产-运输设备 Fixed assets - Automobiles y62;&{?m
累计折旧 Accumulated depreciation Sk;IAp#X9
固定资产减值准备 Impairment of fixed assets >%[(C*Cks
工程物资-专用材料 Project material - specific materials `$@1NL7>
工程物资-专用设备 Project material - specific equipment SC|cCK hqi
工程物资-预付大型设备款 Project material - prepaid for equipment Uut,cQ". d
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production JxD@y}ZYE
在建工程 Construction in progress RE"}+D
在建工程减值准备 Impairment of construction in progress ZQ20IY|,
固定资产清理 Disposal of fixed assets wc__g8?'
无形资产-专利权 Intangible assets - patent i
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无形资产-非专利技术 Intangible assets - industrial property and know-how =C#,aoa!
无形资产-商标权 Intangible assets - trademark rights O=m
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无形资产-土地使用权 Intangible assets - land use rights NoYu"57\
无形资产-商誉 Intangible assets - goodwill oTx#e[8f{
无形资产减值准备 Impairment of intangible assets P9%9/ B:-
长期待摊费用 Deferred assets PCaa_
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未确认融资费用 Unrecognized finance fees j./bVmd.
其他长期资产 Other long term assets }#E4t3
递延税款借项 Deferred assets debits u:,B"!
应付票据 Notes payable {v`wQM[
应付帐款 Trade creditors lsio\ $
预收帐款 Adanvances from customers h{PLyWH
代销商品款 Consignment-in payables 3!}'A
其他应交款 Other payable to government cJ[n<hTv
其他应付款 Other creditors UNY>Q7
应付股利 Proposed dividends ut\9@>*J=Q
待转资产价值 Donated assets '!f5|l9SC
预计负债 Accrued liabilities +pe_s&
应付短期债券 Short-term debentures payable #d|.BxH
其他流动负债 Other current liabilities s}?98?tYB
预提费用 Accrued expenses zcZr
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应付工资 Payroll payable :'!?dszS
应付福利费 Welfare payable 'Ob5l:
短期借款-抵押借款 Bank loans - Short term - pledged 9MXauTK
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短期借款-信用借款 Bank loans - Short term - credit BC4u,4S
短期借款-担保借款 Bank loans - Short term - guaranteed WHpbQQX
一年内到期长期借款 Long term loans due within one year Hpsg[d)!
一年内到期长期应付款 Long term payable due within one year vNtbb]')m
长期借款 Bank loans - Long term %pg*oX1VK6
应付债券-债券面值 Bond payable - Par value KR522YW
应付债券-债券溢价 Bond payable - Excess +>:X4
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应付债券-债券折价 Bond payable - Discount mU\$piei
应付债券-应计利息 Bond payable - Accrued interest ,5L&$Q6
长期应付款 Long term payable Qu;AU/Q<([
专项应付款 Specific payable S3oU7*OZ
其他长期负债 Other long term liabilities {'}Ofj
应交税金-所得税 Tax payable - income tax -#Wc@\;
应交税金-增值税 Tax payable - VAT <B``/EX^
应交税金-营业税 Tax payable - business tax GuS3O)6Sg
应交税金-消费税 Tax payable - consumable tax J J3vC
应交税金-其他 Tax payable - others RyM2CQg[
递延税款贷项 Deferred taxation credit , 1`eH[
股本 Share capital L$ ON=$q5
已归还投资 Investment returned hnY^Z_v!
利润分配-其他转入 Profit appropriation - other transfer in (ZI&'"H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t(_XB|AKm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H[G EAQO
利润分配-提取储备基金 Profit appropriation - reserve fund -u9{R \S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .g|pgFM?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "3>#[o
利润分配-利润归还投资 Profit appropriation - return investment by profit U>I#f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends GdP9Uj)n-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .#}SK!"B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )1]C%)zn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RE7[bM3a
期初未分配利润 Retained earnings, beginning of the year ,Y5+UzE@
资本公积-股本溢价 Capital surplus - share premium /3c1{%B\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Jq; }q63:
资本公积-接受现金捐赠 Capital surplus - cash donation eVlI:yqppj
资本公积-股权投资准备 Capital surplus - investment reserve Cy2X>Tl"<E
资本公积-拨款转入 Capital surplus - subsidiary 97&6i TYA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DV.MvFV
资本公积-其他 Capital surplus - others HmiwpI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve woR)E0'qx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M,{F/Yu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T-x`ut7c
盈余公积-储备基金 Surplus reserve - reserve fund -+4$W{OK*0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;x7SY;0*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U$J]^-AS
主营业务收入 Sales 5&xvY.!27V
主营业务成本 Cost of sales !C+25vup
主营业务税金及附加 Sales tax mee-Qq:}
营业费用 Operating expenses n/8fv~zU
管理费用 General and administrative expenses Uexb>|
财务费用 Financial expenses [AGm%o=)
投资收益 Investment income JBg>E3*N
其他业务收入 Other operating income E7D^6G&i
营业外收入 Non-operating income IQ~()/;3d
补贴收入 Subsidy income cK?t]%S
其他业务支出 Other operating expenses &=UzF
营业外支出 Non-operating expenses 2Hd6
所得税 Income tax kOc'@;_O
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