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 。 "ZB`fNE
[&kk
现金 Cash in hand Us~wv"L=UX
银行存款 Cash in bank zyn =Xv@p
其他货币资金-外埠存款Other monetary assets - cash in other cities b020U>)v
其他货币资金-银行本票 Other monetary assets - cashier‘s check (eIxU&o'
其他货币资金-银行汇票 Other monetary assets - bank draft
X10TZ
其他货币资金-信用卡 Other monetary assets - credit cards w)SxwlW}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -ns a3P
其他货币资金-存出投资款 Other monetary assets - cash for investment {"AYOc>2|
短期投资-股票投资 Investments - Short term - stocks ~(P\F&A(&
短期投资-债券投资 Investments - Short term - bonds O.
f3 (e!
短期投资-基金投资 Investments - Short term - funds -@?>nLQb
短期投资-其他投资 Investments - Short term - others sWzXl~JbF
短期投资跌价准备 Provision for short-term investment #Z5Wk
长期股权投资-股票投资 Long term equity investment - stocks A/6nVn
长期股权投资-其他股权投资 Long term equity investment - others f5XcBW9E
长期债券投资-债券投资 Long term securities investemnt - bonds JKv4
}bv
长期债券投资-其他债权投资 Long term securities investment - others *jSc&{s~
长期投资减值准备 Provision for long-term investment nE$ V<Co}
应收票据 Notes receivable ?O^:j!C6
应收股利 Dividends receivable ! r\ktX
应收利息 Interest receivable ]-OkW.8d1
应收帐款 Trade debtors 0# GwhB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &
b2(Y4
预付帐款 Prepayment ?bi^h/f
应收补贴款 Allowance receivable l zknB
其他应收款 Other debtors A+*(Pds
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bv" ({:x
其他流动资产 Other current assets 5]ob;tAm
物资采购 Purchase 4nXS9RiF2
原材料 Raw materials PEhLzZX+
包装物 Packing materials j-\u_#kx%
低值易耗品 Low value consumbles :WTv
P$R
材料成本差异 Material cost difference wpMQ 7:j
自制半成品 Self-manufactured goods 2Ps`!Y5
库存商品 Finished goods *#9kFz-
商品进销差价 Difference between purchase & sales of commodities td$Jx}'A
委托加工物资 Consigned processiong material @D{[Hj`<
委托代销商品 Consignment-out r/:'}os;
受托代销商品 Consignment-in Efd[ZJxS6
分期收款发出商品 Goods on instalment sales 4tKf
存货跌价准备 Provision for obsolete stocks FJ.
:*K[
待摊费用 Prepaid expenses 3{E}^ve
待处理流动资产损益 Unsettled G/L on current assets v)pWx0l=
待处理固定资产损益 Unsettled G/L on fixed assets }+3~y'k
委托贷款-本金 Consignment loan - principle YH$`r6\S
委托贷款-利息 Consignment loan - interest l'R`XGT
委托贷款-减值准备 Consignment loan - provision 9 peB+URV
固定资产-房屋建筑物 Fixed assets - Buildings 5mBk[{
固定资产-机器设备 Fixed assets - Plant and machinery ]c+'SJQ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ghe=hhZ
固定资产-运输设备 Fixed assets - Automobiles 5<
nK.i,
累计折旧 Accumulated depreciation ~kFRy {z
固定资产减值准备 Impairment of fixed assets 0 ']M,iC/
工程物资-专用材料 Project material - specific materials 7:<>#
工程物资-专用设备 Project material - specific equipment Ctx K{:
工程物资-预付大型设备款 Project material - prepaid for equipment EFO Q;q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production I[ C.iILL
在建工程 Construction in progress K|!)<6ZsG7
在建工程减值准备 Impairment of construction in progress Jrl
xa3 [
固定资产清理 Disposal of fixed assets [a6lE"yr
无形资产-专利权 Intangible assets - patent Jc6 D ^=
无形资产-非专利技术 Intangible assets - industrial property and know-how |9JYg7<
无形资产-商标权 Intangible assets - trademark rights >?xVr
无形资产-土地使用权 Intangible assets - land use rights OQyOv%g5C
无形资产-商誉 Intangible assets - goodwill S)h1e%f,
f
无形资产减值准备 Impairment of intangible assets 69L&H!<i:
长期待摊费用 Deferred assets u^9,u/gj
未确认融资费用 Unrecognized finance fees yV`vu/3K
其他长期资产 Other long term assets Vt>E\{@[t
递延税款借项 Deferred assets debits VW/1[?HG5
应付票据 Notes payable }]) f^
应付帐款 Trade creditors 9bvd1bKEW
预收帐款 Adanvances from customers nQC[[G*x
代销商品款 Consignment-in payables nV1,
):kh
其他应交款 Other payable to government dD!SgK [Jv
其他应付款 Other creditors zE{zX@
应付股利 Proposed dividends KcE=m\ h
待转资产价值 Donated assets Su~`jRN$
预计负债 Accrued liabilities IS~oyFS
应付短期债券 Short-term debentures payable U)6JJv
其他流动负债 Other current liabilities bSzb! hT`
预提费用 Accrued expenses YN3uhd[2
应付工资 Payroll payable c0~'5Mlp
应付福利费 Welfare payable To95WG7G
短期借款-抵押借款 Bank loans - Short term - pledged ==9Ez
短期借款-信用借款 Bank loans - Short term - credit d?qz7#kc
短期借款-担保借款 Bank loans - Short term - guaranteed /xnhHwJm
一年内到期长期借款 Long term loans due within one year b1"wQM9
一年内到期长期应付款 Long term payable due within one year ,.B8hr@H6-
长期借款 Bank loans - Long term s,=^V/c
应付债券-债券面值 Bond payable - Par value "tIx$?I
应付债券-债券溢价 Bond payable - Excess U/X ^
应付债券-债券折价 Bond payable - Discount #B[>\D"*
应付债券-应计利息 Bond payable - Accrued interest 9`{cX
长期应付款 Long term payable yo=d"*E4^
专项应付款 Specific payable 7tQiKrhp
其他长期负债 Other long term liabilities
_L ].n)b
应交税金-所得税 Tax payable - income tax *{bqHMd4L
应交税金-增值税 Tax payable - VAT EWi@1PAZK
应交税金-营业税 Tax payable - business tax 'AU!xG6OQ
应交税金-消费税 Tax payable - consumable tax
aY~IS?!;
应交税金-其他 Tax payable - others IG\
\RYr
递延税款贷项 Deferred taxation credit Kk#@8h>
股本 Share capital ZBWe,Xvq
已归还投资 Investment returned Q*5d~Yr ]R
利润分配-其他转入 Profit appropriation - other transfer in muLTYgaM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1zffPC8jl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ){Y2TWW&0
利润分配-提取储备基金 Profit appropriation - reserve fund 1Ppzch7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JP]K\nQx'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +(
d2hSIF
利润分配-利润归还投资 Profit appropriation - return investment by profit 0ni5 :t
Yy
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B^Q#@[T
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3`y:W9!u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0J"3RTt
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ra5cfkH;
期初未分配利润 Retained earnings, beginning of the year ZL
Aq8X
资本公积-股本溢价 Capital surplus - share premium \GN5Sy]r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d>}%A
]
资本公积-接受现金捐赠 Capital surplus - cash donation spf}{o
资本公积-股权投资准备 Capital surplus - investment reserve ?bEYvHAzg
资本公积-拨款转入 Capital surplus - subsidiary ;-F#a+2]!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation , /pE*Yk
资本公积-其他 Capital surplus - others YZ}gZQ.A0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l #Tm
`br
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KRQ/wuv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )8_0 d)
盈余公积-储备基金 Surplus reserve - reserve fund :zCm$@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TFhj]r^{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H0S7k`.
主营业务收入 Sales #rC% \
主营业务成本 Cost of sales j8b:+io
主营业务税金及附加 Sales tax l40$}!!<
营业费用 Operating expenses 6m]L{ buP
管理费用 General and administrative expenses kF5}S8B
财务费用 Financial expenses lZ|Ao0(
投资收益 Investment income )c*~Y=f
其他业务收入 Other operating income pGC`HTo|
营业外收入 Non-operating income wsARH>Vz
补贴收入 Subsidy income ]PFc8qv{
其他业务支出 Other operating expenses Mo/xEB/O
营业外支出 Non-operating expenses ;J:YNup
所得税 Income tax >wn&+%i&
_MR2,mC