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 。 f W!a|?e$
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现金 Cash in hand 9Q.rMs>qj
银行存款 Cash in bank f<
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其他货币资金-外埠存款Other monetary assets - cash in other cities I?]ohG K
其他货币资金-银行本票 Other monetary assets - cashier‘s check *lYVY)L
其他货币资金-银行汇票 Other monetary assets - bank draft 9eR-
其他货币资金-信用卡 Other monetary assets - credit cards w2;eh]k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]99|KQ
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其他货币资金-存出投资款 Other monetary assets - cash for investment ~Uj=^leYO
短期投资-股票投资 Investments - Short term - stocks EH$1fv
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短期投资-债券投资 Investments - Short term - bonds +j#+8Ze
短期投资-基金投资 Investments - Short term - funds kh!FR u h
短期投资-其他投资 Investments - Short term - others }bs+-K
短期投资跌价准备 Provision for short-term investment C](f>)Dz
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长期股权投资-股票投资 Long term equity investment - stocks 5:\},n+VE
长期股权投资-其他股权投资 Long term equity investment - others !6n_}I-W
长期债券投资-债券投资 Long term securities investemnt - bonds FFl!\y*0z
长期债券投资-其他债权投资 Long term securities investment - others z[LNf.)}
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable PZ2;v<
应收股利 Dividends receivable neB\q[k
应收利息 Interest receivable B+Rm>^CBm
应收帐款 Trade debtors j -0z5|*KE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Vl5`U'^qx
预付帐款 Prepayment bG 7O
应收补贴款 Allowance receivable oin$-i|Xp!
其他应收款 Other debtors .O74V~T
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors l2`s! ,<>O
其他流动资产 Other current assets WgR).Yx
物资采购 Purchase T{Gj+7bQ~
原材料 Raw materials g=39C>
包装物 Packing materials
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低值易耗品 Low value consumbles *,3SGcYdJj
材料成本差异 Material cost difference -1
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自制半成品 Self-manufactured goods 8R2QZXJb-
库存商品 Finished goods R
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商品进销差价 Difference between purchase & sales of commodities qJ;jfh!
委托加工物资 Consigned processiong material :X0k]p
委托代销商品 Consignment-out 2!0c4a^z
受托代销商品 Consignment-in TBs|r#
分期收款发出商品 Goods on instalment sales %9w::hav
存货跌价准备 Provision for obsolete stocks Vdtry@Q
待摊费用 Prepaid expenses .GV;+8HzS
待处理流动资产损益 Unsettled G/L on current assets "*($cQ$v
待处理固定资产损益 Unsettled G/L on fixed assets gaQdG=G8$
委托贷款-本金 Consignment loan - principle 8hXl%{6d3
委托贷款-利息 Consignment loan - interest M2d$4-<
委托贷款-减值准备 Consignment loan - provision .)RzT9sg
固定资产-房屋建筑物 Fixed assets - Buildings (XeE2l2M
固定资产-机器设备 Fixed assets - Plant and machinery uH/J]zKR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j`oy`78O
固定资产-运输设备 Fixed assets - Automobiles b$4"i XSQ
累计折旧 Accumulated depreciation $RYa6"`
固定资产减值准备 Impairment of fixed assets ~Am,%"%
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工程物资-专用材料 Project material - specific materials ~s%
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工程物资-专用设备 Project material - specific equipment T~--92[
工程物资-预付大型设备款 Project material - prepaid for equipment 8?J&`e/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9G9fDG#F\I
在建工程 Construction in progress %Qc La//
在建工程减值准备 Impairment of construction in progress AB=daie
固定资产清理 Disposal of fixed assets --PtZ]Z
无形资产-专利权 Intangible assets - patent {F3xJ[
无形资产-非专利技术 Intangible assets - industrial property and know-how oT^{b\XN
无形资产-商标权 Intangible assets - trademark rights !HrKXy0{
无形资产-土地使用权 Intangible assets - land use rights ?$vCW|f
无形资产-商誉 Intangible assets - goodwill Xp >7
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无形资产减值准备 Impairment of intangible assets 3_txg>P"
长期待摊费用 Deferred assets &7<TAo;O
未确认融资费用 Unrecognized finance fees 0C1pt5K
其他长期资产 Other long term assets =5Q]m6-SgV
递延税款借项 Deferred assets debits GYJ80k|
应付票据 Notes payable 8s"%u )
应付帐款 Trade creditors kB3H="3[[
预收帐款 Adanvances from customers /~}}"zx&
代销商品款 Consignment-in payables ~T9/#-e>BF
其他应交款 Other payable to government Ge2q%
其他应付款 Other creditors 6""G,"B
应付股利 Proposed dividends e^d0zl{
待转资产价值 Donated assets s8wmCzB~
预计负债 Accrued liabilities m=?KZ?U`
应付短期债券 Short-term debentures payable (}a8"]Z
其他流动负债 Other current liabilities hakKs.U|[
预提费用 Accrued expenses 9XPo3;
应付工资 Payroll payable ^oVs+ vC
应付福利费 Welfare payable 8JM&(
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短期借款-抵押借款 Bank loans - Short term - pledged F5?m6`g?
短期借款-信用借款 Bank loans - Short term - credit 9
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短期借款-担保借款 Bank loans - Short term - guaranteed 2HpHxVJ
一年内到期长期借款 Long term loans due within one year mFg<dTx0c8
一年内到期长期应付款 Long term payable due within one year 1KMLG=
长期借款 Bank loans - Long term m6TNBX
应付债券-债券面值 Bond payable - Par value G"\`r* O
应付债券-债券溢价 Bond payable - Excess KB%"bqB|
应付债券-债券折价 Bond payable - Discount H18Tn!RDS
应付债券-应计利息 Bond payable - Accrued interest UF?H>Y&
长期应付款 Long term payable
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专项应付款 Specific payable %70~M_
其他长期负债 Other long term liabilities )Gj8X}DM
应交税金-所得税 Tax payable - income tax v\!Be[ ?
应交税金-增值税 Tax payable - VAT 2r!s*b\Ix
应交税金-营业税 Tax payable - business tax |K6REkzr
应交税金-消费税 Tax payable - consumable tax 9F4Dm*_<
应交税金-其他 Tax payable - others |zR8rqBX;
递延税款贷项 Deferred taxation credit E}Y!O"CAV
股本 Share capital l;JA8o\x
已归还投资 Investment returned x$IX5:E#e
利润分配-其他转入 Profit appropriation - other transfer in 1nQWW9i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :z4)5=
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V^JV4 `
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利润分配-提取储备基金 Profit appropriation - reserve fund ~p1j`r;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lp<g\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +s,Qmmb7)
利润分配-利润归还投资 Profit appropriation - return investment by profit Pf|siC^;s~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `&KwtvkdI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qR(\5}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I|>^1kr8w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &0
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期初未分配利润 Retained earnings, beginning of the year <%maDM^_\(
资本公积-股本溢价 Capital surplus - share premium j<u@j+V
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \]=7!RQ\
资本公积-接受现金捐赠 Capital surplus - cash donation .#1~Rz1r
资本公积-股权投资准备 Capital surplus - investment reserve ux_Mrh'
资本公积-拨款转入 Capital surplus - subsidiary 5"HVBfFk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4G$|Rx[{,
资本公积-其他 Capital surplus - others 2ggdWg7z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y$@ZN~8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D[^m{ 9_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D$bIo"
盈余公积-储备基金 Surplus reserve - reserve fund odPL{XFj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund lz"OC<D}(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &Rx{.9
主营业务收入 Sales 'f[T&o&L/
主营业务成本 Cost of sales x*?x=^I{
主营业务税金及附加 Sales tax !'mq ?C=
营业费用 Operating expenses [* @5\NWR}
管理费用 General and administrative expenses p /#
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财务费用 Financial expenses 3T"j)R_=l
投资收益 Investment income PIH*Rw*GKZ
其他业务收入 Other operating income >)spqu]
营业外收入 Non-operating income .Jt[(;
补贴收入 Subsidy income h<Ft_#|o[
其他业务支出 Other operating expenses 1jN-4&
营业外支出 Non-operating expenses r.#t63Rb
所得税 Income tax sB^<6W!`(
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