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 。 M>}_2G]#F
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现金 Cash in hand ,Q0H)//~
银行存款 Cash in bank d`=LZio
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 ]hoq!:>M1
其他货币资金-银行汇票 Other monetary assets - bank draft l5\V4
其他货币资金-信用卡 Other monetary assets - credit cards Rd|8=`)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZY@ntV?
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks #<EYO
短期投资-债券投资 Investments - Short term - bonds )ax>*
短期投资-基金投资 Investments - Short term - funds euVj,m
短期投资-其他投资 Investments - Short term - others K Hgn
短期投资跌价准备 Provision for short-term investment +C[g>c}d
长期股权投资-股票投资 Long term equity investment - stocks c*(^:#"9
长期股权投资-其他股权投资 Long term equity investment - others F\L!.B
长期债券投资-债券投资 Long term securities investemnt - bonds S>S7\b'
长期债券投资-其他债权投资 Long term securities investment - others SD<a#S\o
长期投资减值准备 Provision for long-term investment `b%lojT.
应收票据 Notes receivable &;=/^~EG
应收股利 Dividends receivable F=e-jKogK
应收利息 Interest receivable N_Kdi%q
应收帐款 Trade debtors C,GZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Vxu V`Plf
预付帐款 Prepayment ]5Dh<QY&.
应收补贴款 Allowance receivable Iy&,1CI"]
其他应收款 Other debtors i];P!Gm
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :2&"ak>N
其他流动资产 Other current assets wy0?*)~
物资采购 Purchase S(?A3 H
原材料 Raw materials
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包装物 Packing materials G$%F`R[
低值易耗品 Low value consumbles ! ?/:p.
材料成本差异 Material cost difference :tI
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自制半成品 Self-manufactured goods %.?V\l
库存商品 Finished goods XM,slQ
商品进销差价 Difference between purchase & sales of commodities cD}]4
委托加工物资 Consigned processiong material Lj9RF<39g
委托代销商品 Consignment-out w,$qsmR
受托代销商品 Consignment-in Y#tur`
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分期收款发出商品 Goods on instalment sales 7(N+'8
存货跌价准备 Provision for obsolete stocks zsJerm
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待摊费用 Prepaid expenses K,$rG%czX
待处理流动资产损益 Unsettled G/L on current assets $LFL4Q
待处理固定资产损益 Unsettled G/L on fixed assets TlRc8r|
委托贷款-本金 Consignment loan - principle 7.6L1srV
委托贷款-利息 Consignment loan - interest e,MsF4'
委托贷款-减值准备 Consignment loan - provision a6^_iSk
固定资产-房屋建筑物 Fixed assets - Buildings n P]!{J]
固定资产-机器设备 Fixed assets - Plant and machinery c38XM]Jeq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #/f~LTE
固定资产-运输设备 Fixed assets - Automobiles #j=yQrJ
累计折旧 Accumulated depreciation sA77*T
固定资产减值准备 Impairment of fixed assets ~~ rR< re
工程物资-专用材料 Project material - specific materials +38R#2JV
工程物资-专用设备 Project material - specific equipment x|(pmqIH+
工程物资-预付大型设备款 Project material - prepaid for equipment ne/JC(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \m
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在建工程 Construction in progress 6/Xs}[iJ
在建工程减值准备 Impairment of construction in progress 3m`>D
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固定资产清理 Disposal of fixed assets JcA+ztPU
无形资产-专利权 Intangible assets - patent DQm%=ON7
无形资产-非专利技术 Intangible assets - industrial property and know-how <.B+&3')
无形资产-商标权 Intangible assets - trademark rights _gI1rXI
无形资产-土地使用权 Intangible assets - land use rights mpMAhm:
无形资产-商誉 Intangible assets - goodwill G7Sw\wW
无形资产减值准备 Impairment of intangible assets ~~Ezt*lH
长期待摊费用 Deferred assets MA6
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未确认融资费用 Unrecognized finance fees wz*iwd-
其他长期资产 Other long term assets eY5mwJ0K
递延税款借项 Deferred assets debits U/QgO
应付票据 Notes payable h%Nd89//
应付帐款 Trade creditors "8{A4N1B5
预收帐款 Adanvances from customers f,KB BBbG
代销商品款 Consignment-in payables dkZe.pv$j
其他应交款 Other payable to government EN
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其他应付款 Other creditors Oo}h:3?
应付股利 Proposed dividends t'l4$}(
待转资产价值 Donated assets IrqM_OjC
预计负债 Accrued liabilities (^m]
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应付短期债券 Short-term debentures payable 8
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其他流动负债 Other current liabilities _!@:@e)yB{
预提费用 Accrued expenses =abcLrf2G
应付工资 Payroll payable ?<TJ}("/
应付福利费 Welfare payable ExS5RV@v'
短期借款-抵押借款 Bank loans - Short term - pledged -HG.GA
短期借款-信用借款 Bank loans - Short term - credit 7|DG1p9C
短期借款-担保借款 Bank loans - Short term - guaranteed 7GYf#} N
一年内到期长期借款 Long term loans due within one year ~\jP+[>M'
一年内到期长期应付款 Long term payable due within one year VP~2F
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长期借款 Bank loans - Long term gM\>{ihM'
应付债券-债券面值 Bond payable - Par value |'nQvn:{
应付债券-债券溢价 Bond payable - Excess 5M0Q'"`F:
应付债券-债券折价 Bond payable - Discount gHrs|
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应付债券-应计利息 Bond payable - Accrued interest q[,p#uJ]
长期应付款 Long term payable ` 3qf}=Z`
专项应付款 Specific payable <46&R[17M
其他长期负债 Other long term liabilities (WyNO QO'
应交税金-所得税 Tax payable - income tax Mh.1KI[t
应交税金-增值税 Tax payable - VAT Q'/sP 5Pj
应交税金-营业税 Tax payable - business tax o$sD9xx
应交税金-消费税 Tax payable - consumable tax &*=!B9OBI
应交税金-其他 Tax payable - others h*k V@Dc
递延税款贷项 Deferred taxation credit I)Xf4FS@
股本 Share capital (Xh<F
已归还投资 Investment returned %^IQ<
利润分配-其他转入 Profit appropriation - other transfer in S\g9@g.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z8#nu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7__[=)(b2X
利润分配-提取储备基金 Profit appropriation - reserve fund AG@gOm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L0fe
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^v'kEsE^*
利润分配-利润归还投资 Profit appropriation - return investment by profit b&:v6#i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &zdS9e-fF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]#)(D-
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iBSM
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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 cag 5w~Px
期初未分配利润 Retained earnings, beginning of the year ("2X8(3z
资本公积-股本溢价 Capital surplus - share premium h;gc5"mG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9Da{|FyrD
资本公积-接受现金捐赠 Capital surplus - cash donation gwoe1:F:J
资本公积-股权投资准备 Capital surplus - investment reserve .SD-6GVD
资本公积-拨款转入 Capital surplus - subsidiary >GGM76vB=,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation '~D4%WKT
资本公积-其他 Capital surplus - others |nefg0`rk
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i1vz{Tc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >Ku4Il+36
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u}@N
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盈余公积-储备基金 Surplus reserve - reserve fund z1J)
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund D$hQ-K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales I2[Z0G@&=
主营业务成本 Cost of sales }?s-$@$R
主营业务税金及附加 Sales tax .G{cx=;
营业费用 Operating expenses "cKD#
管理费用 General and administrative expenses 3ZXAAV
财务费用 Financial expenses l=CAr
投资收益 Investment income |>;PV4])(
其他业务收入 Other operating income {r_HcI(h
营业外收入 Non-operating income /ox7$|Jyr
补贴收入 Subsidy income * ,a
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其他业务支出 Other operating expenses nn7LL+h
营业外支出 Non-operating expenses zm&[K53
所得税 Income tax {A0jkU
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