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 。 \j2:
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现金 Cash in hand }AMYU>YE
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银行存款 Cash in bank n&2=6$*,k
其他货币资金-外埠存款Other monetary assets - cash in other cities eeI9[lTw
其他货币资金-银行本票 Other monetary assets - cashier‘s check [3{:
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其他货币资金-银行汇票 Other monetary assets - bank draft ND9n1WZ&x
其他货币资金-信用卡 Other monetary assets - credit cards N27K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X <ba|(
其他货币资金-存出投资款 Other monetary assets - cash for investment 3oppV_^JdT
短期投资-股票投资 Investments - Short term - stocks K]H"qG.K
短期投资-债券投资 Investments - Short term - bonds iGEQXIr3
短期投资-基金投资 Investments - Short term - funds c"f-$^<
短期投资-其他投资 Investments - Short term - others ~# h E&nq
短期投资跌价准备 Provision for short-term investment ]HNT(w@
长期股权投资-股票投资 Long term equity investment - stocks TRr4`y%
长期股权投资-其他股权投资 Long term equity investment - others nK?k<
长期债券投资-债券投资 Long term securities investemnt - bonds ~n8Oyr
长期债券投资-其他债权投资 Long term securities investment - others nU?Xc(Xy
长期投资减值准备 Provision for long-term investment dN$D6*
应收票据 Notes receivable }6uV]V{
应收股利 Dividends receivable ,%)WT>
应收利息 Interest receivable *'s2
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应收帐款 Trade debtors ,z0~mN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors UijuJ(Tle
预付帐款 Prepayment y0&V$uv/
应收补贴款 Allowance receivable ySr091Q
其他应收款 Other debtors t(z(-G|&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T0*TTB&b
其他流动资产 Other current assets ${TB2q}%
物资采购 Purchase Kd`l[56#
原材料 Raw materials ~u?x{[
包装物 Packing materials k"DQbUy0L
低值易耗品 Low value consumbles T
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材料成本差异 Material cost difference '$kS]U
自制半成品 Self-manufactured goods nL7S3
库存商品 Finished goods QRg"/62WCD
商品进销差价 Difference between purchase & sales of commodities xd
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委托加工物资 Consigned processiong material vZ_DG}n11
委托代销商品 Consignment-out AT8B!m
受托代销商品 Consignment-in 1v[#::Bs
分期收款发出商品 Goods on instalment sales 6gg# Z
存货跌价准备 Provision for obsolete stocks bAy5/G!_R
待摊费用 Prepaid expenses T_oW)G
待处理流动资产损益 Unsettled G/L on current assets ,h wf
待处理固定资产损益 Unsettled G/L on fixed assets 0-t4+T
委托贷款-本金 Consignment loan - principle eHnei F
委托贷款-利息 Consignment loan - interest ]mD=Br*r~
委托贷款-减值准备 Consignment loan - provision 6&OonYsP
固定资产-房屋建筑物 Fixed assets - Buildings 8&2gM
固定资产-机器设备 Fixed assets - Plant and machinery rvoS52XG,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (7Ca\H3$
固定资产-运输设备 Fixed assets - Automobiles 0o"<^]
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累计折旧 Accumulated depreciation ^Lg{2hjj
固定资产减值准备 Impairment of fixed assets V"2AN3~&
工程物资-专用材料 Project material - specific materials 4Ow
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工程物资-专用设备 Project material - specific equipment 0\_R|i_`>
工程物资-预付大型设备款 Project material - prepaid for equipment 6Ymo%OT
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9/X v&<Tn
在建工程 Construction in progress !+*?pq
在建工程减值准备 Impairment of construction in progress i*cE
固定资产清理 Disposal of fixed assets 2)I'5?I
无形资产-专利权 Intangible assets - patent EbwZZSds1
无形资产-非专利技术 Intangible assets - industrial property and know-how v-r[~
无形资产-商标权 Intangible assets - trademark rights K_lCDiqG
无形资产-土地使用权 Intangible assets - land use rights w_z^5\u0
无形资产-商誉 Intangible assets - goodwill n4r( Vg1GS
无形资产减值准备 Impairment of intangible assets 7"CH\*%
长期待摊费用 Deferred assets P+z
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未确认融资费用 Unrecognized finance fees %BYlbEx
其他长期资产 Other long term assets .}hZ7>4-
递延税款借项 Deferred assets debits }&C!^v
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应付票据 Notes payable g9lg
应付帐款 Trade creditors B,VSFpPx
预收帐款 Adanvances from customers ]BS{,sI
代销商品款 Consignment-in payables
d8 BK/b
其他应交款 Other payable to government BI]ut|Qw
其他应付款 Other creditors G/RheH
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应付股利 Proposed dividends n`I
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待转资产价值 Donated assets n5,Pq+[
预计负债 Accrued liabilities $85o%siS'
应付短期债券 Short-term debentures payable yV]-Oa$*s0
其他流动负债 Other current liabilities `bi_)i6Low
预提费用 Accrued expenses [2j(\vC!
应付工资 Payroll payable @Qsg.9N3K
应付福利费 Welfare payable Kp=3
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短期借款-抵押借款 Bank loans - Short term - pledged kV(DnZ#jq
短期借款-信用借款 Bank loans - Short term - credit %},S#5L3
短期借款-担保借款 Bank loans - Short term - guaranteed X)R]a]1A
一年内到期长期借款 Long term loans due within one year 5tCq}]q#P
一年内到期长期应付款 Long term payable due within one year ]#7Y@Yo
长期借款 Bank loans - Long term X9`C2fyVd
应付债券-债券面值 Bond payable - Par value hjp
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应付债券-债券溢价 Bond payable - Excess Z FrXw+
应付债券-债券折价 Bond payable - Discount 6~Oj
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应付债券-应计利息 Bond payable - Accrued interest #y9K-}u
长期应付款 Long term payable +sbacMfq
专项应付款 Specific payable I(kIHjV|
其他长期负债 Other long term liabilities "?0G^zu
应交税金-所得税 Tax payable - income tax PM?Ri^55<L
应交税金-增值税 Tax payable - VAT <n~g+ps
应交税金-营业税 Tax payable - business tax b+j_EA_b
应交税金-消费税 Tax payable - consumable tax N4]6LA6x6
应交税金-其他 Tax payable - others U+A(.+d.
递延税款贷项 Deferred taxation credit .N><yQ-j3'
股本 Share capital ,c %gwzU
已归还投资 Investment returned ToXFMkwY
利润分配-其他转入 Profit appropriation - other transfer in y2% ^teXk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <.%8j\j(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /t 6u
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利润分配-提取储备基金 Profit appropriation - reserve fund !J?=nSu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4y}a,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Pg
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利润分配-利润归还投资 Profit appropriation - return investment by profit -Aym+N9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3$G25=eN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vc1GmB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OuIW|gIu0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J2k'Ke97o
期初未分配利润 Retained earnings, beginning of the year xcRrI|?eC
资本公积-股本溢价 Capital surplus - share premium Zu73x#pI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J3S byI!T
资本公积-接受现金捐赠 Capital surplus - cash donation o>rlrqr?_
资本公积-股权投资准备 Capital surplus - investment reserve TV>R(D3T/
资本公积-拨款转入 Capital surplus - subsidiary LUVJ218p
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D~?*Xv]s~
资本公积-其他 Capital surplus - others :;u]Y7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nPX'E`ut-V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .0;k|&eBD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Us~wv"L=UX
盈余公积-储备基金 Surplus reserve - reserve fund r|BKp,u9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &MLhCekY
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7
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主营业务收入 Sales Y0C<b*!"ST
主营业务成本 Cost of sales I:)#U[tn0
主营业务税金及附加 Sales tax {ZI6!zh'
营业费用 Operating expenses -ns a3P
管理费用 General and administrative expenses {"AYOc>2|
财务费用 Financial expenses Pw{{+PBu R
投资收益 Investment income O.
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其他业务收入 Other operating income -@?>nLQb
营业外收入 Non-operating income sWzXl~JbF
补贴收入 Subsidy income Vk=<,<BB
其他业务支出 Other operating expenses A/6nVn
营业外支出 Non-operating expenses f5XcBW9E
所得税 Income tax `X03Q[:q"[
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