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 。 Yakrsi/jV}
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现金 Cash in hand .r&CIL>
银行存款 Cash in bank I+ 3qu=
其他货币资金-外埠存款Other monetary assets - cash in other cities OoRg:"9{#
其他货币资金-银行本票 Other monetary assets - cashier‘s check Fe+(+ S
其他货币资金-银行汇票 Other monetary assets - bank draft m:Rm(ga9
其他货币资金-信用卡 Other monetary assets - credit cards 8zcSh/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment L>&{<M_
短期投资-股票投资 Investments - Short term - stocks k {vd1,HZ
短期投资-债券投资 Investments - Short term - bonds IP-M)_I
短期投资-基金投资 Investments - Short term - funds 2yD ?f8P4
短期投资-其他投资 Investments - Short term - others Ao*:$:k
短期投资跌价准备 Provision for short-term investment HRQfT>"/
长期股权投资-股票投资 Long term equity investment - stocks I 9?X
长期股权投资-其他股权投资 Long term equity investment - others J5O/c
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长期债券投资-债券投资 Long term securities investemnt - bonds KY0<N9{
长期债券投资-其他债权投资 Long term securities investment - others XMykUr e|
长期投资减值准备 Provision for long-term investment U%Hcck'
应收票据 Notes receivable XbeT x
应收股利 Dividends receivable g;OR
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应收利息 Interest receivable YHke^Ind
应收帐款 Trade debtors &~x |w6M]J
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PR AP~P&^
预付帐款 Prepayment 3RI6+Cgmn
应收补贴款 Allowance receivable U#sv.r/L}3
其他应收款 Other debtors EP<{3fy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R#?atL$(
其他流动资产 Other current assets (&V)D?/hS
物资采购 Purchase ~BgYD)ov
原材料 Raw materials
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包装物 Packing materials oK<H/76x
低值易耗品 Low value consumbles L_+Fin
材料成本差异 Material cost difference W>c*\)Xk !
自制半成品 Self-manufactured goods [9}<N2,9z
库存商品 Finished goods ar'VoL}
商品进销差价 Difference between purchase & sales of commodities }5z!FXB
委托加工物资 Consigned processiong material tu@-+<*
委托代销商品 Consignment-out &oJ
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受托代销商品 Consignment-in ^5>W`vwp
分期收款发出商品 Goods on instalment sales Oml /;p
存货跌价准备 Provision for obsolete stocks :uqEGnEut
待摊费用 Prepaid expenses .b!HEi<F
待处理流动资产损益 Unsettled G/L on current assets _5b~3K/V
待处理固定资产损益 Unsettled G/L on fixed assets 7fd
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委托贷款-本金 Consignment loan - principle hYA1N&yz@
委托贷款-利息 Consignment loan - interest q1 BpE8
委托贷款-减值准备 Consignment loan - provision %kH,Rl\g
固定资产-房屋建筑物 Fixed assets - Buildings jaVx9FR+
固定资产-机器设备 Fixed assets - Plant and machinery gdh|X[d
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _j{)%%?r
固定资产-运输设备 Fixed assets - Automobiles }dqOE-"I"n
累计折旧 Accumulated depreciation U+(
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固定资产减值准备 Impairment of fixed assets *+2BZZwT
工程物资-专用材料 Project material - specific materials _W,?_"[R=
工程物资-专用设备 Project material - specific equipment uKJo5%>
工程物资-预付大型设备款 Project material - prepaid for equipment 1gvh6eE
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W>,D$
在建工程 Construction in progress JE@3 UXg
在建工程减值准备 Impairment of construction in progress mZ3Z8q}%P
固定资产清理 Disposal of fixed assets %x}Unk
无形资产-专利权 Intangible assets - patent *$JS}Pax
无形资产-非专利技术 Intangible assets - industrial property and know-how V,\}|_GY
无形资产-商标权 Intangible assets - trademark rights Y[m*
无形资产-土地使用权 Intangible assets - land use rights N[DKA1Ei
无形资产-商誉 Intangible assets - goodwill Lm0q/d2|\X
无形资产减值准备 Impairment of intangible assets Y9%zo~]-W'
长期待摊费用 Deferred assets yV6U<AP$3
未确认融资费用 Unrecognized finance fees o?3C -A|
其他长期资产 Other long term assets s(=@J?7As
递延税款借项 Deferred assets debits f,3K;S-he:
应付票据 Notes payable 62[_u]<Yub
应付帐款 Trade creditors G!Y7RjWD
预收帐款 Adanvances from customers K!-iDaVI
代销商品款 Consignment-in payables /"R{1
其他应交款 Other payable to government =~dX
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其他应付款 Other creditors YPw=iF]
应付股利 Proposed dividends bQu@.'O!k
待转资产价值 Donated assets 0f5)]
预计负债 Accrued liabilities + eZn
应付短期债券 Short-term debentures payable uw`J5TND
其他流动负债 Other current liabilities
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预提费用 Accrued expenses :&RpB^]
应付工资 Payroll payable :/fT8KCwo
应付福利费 Welfare payable cz$*6P<9J
短期借款-抵押借款 Bank loans - Short term - pledged )M56vyo
短期借款-信用借款 Bank loans - Short term - credit uL~.#Y_jQ
短期借款-担保借款 Bank loans - Short term - guaranteed w (ev=)7<
一年内到期长期借款 Long term loans due within one year :<1PCX2
一年内到期长期应付款 Long term payable due within one year Xc
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长期借款 Bank loans - Long term |4` ;G(ta
应付债券-债券面值 Bond payable - Par value ag
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应付债券-债券溢价 Bond payable - Excess ,twm)%caU
应付债券-债券折价 Bond payable - Discount f4|ir3oy
应付债券-应计利息 Bond payable - Accrued interest zWF[cf>'
长期应付款 Long term payable C
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专项应付款 Specific payable ~(^?M
其他长期负债 Other long term liabilities <*ME&cgh4
应交税金-所得税 Tax payable - income tax th{Ib@o
应交税金-增值税 Tax payable - VAT T
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应交税金-营业税 Tax payable - business tax U/\LOIs
应交税金-消费税 Tax payable - consumable tax cNl$
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应交税金-其他 Tax payable - others SMA' VU
递延税款贷项 Deferred taxation credit XIp>PcU^
股本 Share capital 9tCF m.m
已归还投资 Investment returned 7X .B
利润分配-其他转入 Profit appropriation - other transfer in buMST&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8Tp!b
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;\Pq
利润分配-提取储备基金 Profit appropriation - reserve fund AUr~b3< 6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [R/'hH5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d{]2Q9g
利润分配-利润归还投资 Profit appropriation - return investment by profit _Oc\hW
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aR%E"P-6l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OX{2@+f#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z3yAb"1Hg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xJ\>;$CY
期初未分配利润 Retained earnings, beginning of the year uCf _O~
资本公积-股本溢价 Capital surplus - share premium $~1~+s0$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1@^*tffL:
资本公积-接受现金捐赠 Capital surplus - cash donation T2XLP
资本公积-股权投资准备 Capital surplus - investment reserve L:UPS&)
资本公积-拨款转入 Capital surplus - subsidiary M#SGZ~=1r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <e-hR$
资本公积-其他 Capital surplus - others oJ0ZZu?{D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xG,L*3c{o
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -JXCO<~k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IoHYY:[-
盈余公积-储备基金 Surplus reserve - reserve fund Yj*!t1qm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %I%OHs
盈余公积-利润归还投资 Surplus reserve - reture investment by investment h09fU5l
主营业务收入 Sales jd}-&DN
主营业务成本 Cost of sales p+xjYU4^C
主营业务税金及附加 Sales tax "pQ)5/e
营业费用 Operating expenses +^|=MK%
管理费用 General and administrative expenses s-T#-
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财务费用 Financial expenses 5uL!Ae
投资收益 Investment income PO]c&}/
其他业务收入 Other operating income <USr$
营业外收入 Non-operating income }(w9[(K
补贴收入 Subsidy income e]3b0`E
其他业务支出 Other operating expenses RJ$x{$r[
营业外支出 Non-operating expenses N7dI}ju
所得税 Income tax VNxhv!w
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