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 。 05Ak[OOU>
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现金 Cash in hand )m|)cLT&
银行存款 Cash in bank ^8OK.iC
其他货币资金-外埠存款Other monetary assets - cash in other cities EJrP{GH
其他货币资金-银行本票 Other monetary assets - cashier‘s check FG/1!8F
其他货币资金-银行汇票 Other monetary assets - bank draft Kqm2TMO]>V
其他货币资金-信用卡 Other monetary assets - credit cards 2)-Umq{]{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Vmt$
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其他货币资金-存出投资款 Other monetary assets - cash for investment ]De<'x}
短期投资-股票投资 Investments - Short term - stocks A{MMY{K3
短期投资-债券投资 Investments - Short term - bonds ZwM(H[iqL
短期投资-基金投资 Investments - Short term - funds 8u6*;*o
短期投资-其他投资 Investments - Short term - others MaN6bM
短期投资跌价准备 Provision for short-term investment I;FHjnn(
长期股权投资-股票投资 Long term equity investment - stocks e w?4;
长期股权投资-其他股权投资 Long term equity investment - others DZ"'GQSg
长期债券投资-债券投资 Long term securities investemnt - bonds O |!cPB:
长期债券投资-其他债权投资 Long term securities investment - others g%TOYZr!X
长期投资减值准备 Provision for long-term investment ]lqLC
应收票据 Notes receivable Qco8m4n
应收股利 Dividends receivable I'}&s|6
应收利息 Interest receivable !Ah v07SI
应收帐款 Trade debtors zcGmru|k
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5X&Y~w,poU
预付帐款 Prepayment 2{|Z?3FJ^
应收补贴款 Allowance receivable - ({h @
其他应收款 Other debtors 4
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \(_(pcl
其他流动资产 Other current assets F/V-@SF
物资采购 Purchase s5h}MXIXw
原材料 Raw materials 2ca#@??R
包装物 Packing materials 2D UY4Ti
低值易耗品 Low value consumbles V_zU?}lZ^
材料成本差异 Material cost difference f YSH]!
自制半成品 Self-manufactured goods ZmI0|r}QbY
库存商品 Finished goods $7" Y/9Y
商品进销差价 Difference between purchase & sales of commodities qF\w#nG
委托加工物资 Consigned processiong material rtNYX=P
委托代销商品 Consignment-out PzOnS
受托代销商品 Consignment-in 9fm9xTL
分期收款发出商品 Goods on instalment sales `J]e.K
存货跌价准备 Provision for obsolete stocks {8>g?
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待摊费用 Prepaid expenses Jr5dw=B gw
待处理流动资产损益 Unsettled G/L on current assets 1oe,>\\
待处理固定资产损益 Unsettled G/L on fixed assets |M`'
委托贷款-本金 Consignment loan - principle oR7[[H.4
委托贷款-利息 Consignment loan - interest FY<Q|Ov
委托贷款-减值准备 Consignment loan - provision IdqCk0lVD
固定资产-房屋建筑物 Fixed assets - Buildings x$;RfK2&p
固定资产-机器设备 Fixed assets - Plant and machinery :{+~i.*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %_."JT$v{
固定资产-运输设备 Fixed assets - Automobiles |sd G<+
累计折旧 Accumulated depreciation Qk? WX
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固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials nrHC;R.nE
工程物资-专用设备 Project material - specific equipment !wN2BCSY@
工程物资-预付大型设备款 Project material - prepaid for equipment ?VlGTMaS+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `JO>g=,4
在建工程 Construction in progress tn#cVB3
在建工程减值准备 Impairment of construction in progress yDfH`]i)U
固定资产清理 Disposal of fixed assets -0UR%R7q
无形资产-专利权 Intangible assets - patent C$q};7b1N
无形资产-非专利技术 Intangible assets - industrial property and know-how 4GbfA
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无形资产-商标权 Intangible assets - trademark rights )$RV)
无形资产-土地使用权 Intangible assets - land use rights ![;={d0
无形资产-商誉 Intangible assets - goodwill Mgr?D
无形资产减值准备 Impairment of intangible assets 9}%$j
长期待摊费用 Deferred assets :.4O
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未确认融资费用 Unrecognized finance fees ?z`={oN
其他长期资产 Other long term assets }4p)UX>aWT
递延税款借项 Deferred assets debits 1Y87_o'd
应付票据 Notes payable $33E-^
应付帐款 Trade creditors -'Ay(h
预收帐款 Adanvances from customers f`:GjA,J$
代销商品款 Consignment-in payables ltfKqY-
其他应交款 Other payable to government [0EWIdT*b
其他应付款 Other creditors 6#7hMQ0&;O
应付股利 Proposed dividends
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待转资产价值 Donated assets o3V\
预计负债 Accrued liabilities aX`uF<c9
应付短期债券 Short-term debentures payable :`e#I/,
其他流动负债 Other current liabilities +}O -WX?
预提费用 Accrued expenses T?Kh'
应付工资 Payroll payable 23P&n(.
应付福利费 Welfare payable _tJt
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短期借款-抵押借款 Bank loans - Short term - pledged 9v_s_QkL2
短期借款-信用借款 Bank loans - Short term - credit f[1cN`|z
短期借款-担保借款 Bank loans - Short term - guaranteed u8T@W}FX
一年内到期长期借款 Long term loans due within one year Asv]2> x
一年内到期长期应付款 Long term payable due within one year KJRAW]?{
长期借款 Bank loans - Long term "h#R>3I1)
应付债券-债券面值 Bond payable - Par value Qn7T{ BW
应付债券-债券溢价 Bond payable - Excess 0CX,"d_T,
应付债券-债券折价 Bond payable - Discount p;>A:i
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable
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专项应付款 Specific payable KEtV
其他长期负债 Other long term liabilities Ez;Q o8
应交税金-所得税 Tax payable - income tax "aOs#4N
应交税金-增值税 Tax payable - VAT AY{KxCrb^
应交税金-营业税 Tax payable - business tax >*RU:X
应交税金-消费税 Tax payable - consumable tax K_;vqi^1^&
应交税金-其他 Tax payable - others (oi:lC@h*
递延税款贷项 Deferred taxation credit ?>Sv_0
股本 Share capital T[Zs{S
已归还投资 Investment returned qFD ZD)K
利润分配-其他转入 Profit appropriation - other transfer in }3^
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (iX8YP$ %
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q]YB.n3
利润分配-提取储备基金 Profit appropriation - reserve fund gom!dB0J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g3z/yj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J-hJqR*;K
利润分配-利润归还投资 Profit appropriation - return investment by profit B W<Dmn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends eCYPd-d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -NXxxK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q7X#LY k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k5I;Y:~`
期初未分配利润 Retained earnings, beginning of the year 1Ng+mT
资本公积-股本溢价 Capital surplus - share premium ~Jk&!IE2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wAKHD*M)
资本公积-接受现金捐赠 Capital surplus - cash donation <{isWEW9]3
资本公积-股权投资准备 Capital surplus - investment reserve 1(gs({
资本公积-拨款转入 Capital surplus - subsidiary q#tUDxf(|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %rylmioW>
资本公积-其他 Capital surplus - others SXk.7bMV6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eR$@Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UJL2IF-x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hm,{C
盈余公积-储备基金 Surplus reserve - reserve fund S MWXP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ob\-OMNs@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s*k)h,\
主营业务收入 Sales d5$D[,`1
主营业务成本 Cost of sales c_3B: F7
主营业务税金及附加 Sales tax S"cTi[9
营业费用 Operating expenses 8:$h
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管理费用 General and administrative expenses ( zWBrCX
财务费用 Financial expenses uzBQK
投资收益 Investment income }|.<EkA
其他业务收入 Other operating income We
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营业外收入 Non-operating income Vh^y6U<
补贴收入 Subsidy income 1Cw]
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其他业务支出 Other operating expenses \rS*\g:i
营业外支出 Non-operating expenses \baY+,Dr+
所得税 Income tax 3YHEH\60^
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