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 。 yx<WSgWZ[
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现金 Cash in hand Izv+i*(dl
银行存款 Cash in bank DS%\SrC
其他货币资金-外埠存款Other monetary assets - cash in other cities 5zIAhg@o:q
其他货币资金-银行本票 Other monetary assets - cashier‘s check I6s3+x;O
其他货币资金-银行汇票 Other monetary assets - bank draft H-xFiF
其他货币资金-信用卡 Other monetary assets - credit cards 6Kj'ZyVL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y&^ P"Dw
其他货币资金-存出投资款 Other monetary assets - cash for investment bI y sl
短期投资-股票投资 Investments - Short term - stocks G5,~Z&}YS
短期投资-债券投资 Investments - Short term - bonds 4
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短期投资-基金投资 Investments - Short term - funds \6 93kQ
短期投资-其他投资 Investments - Short term - others =SAU4xjo
短期投资跌价准备 Provision for short-term investment wHem5E
长期股权投资-股票投资 Long term equity investment - stocks `W-&0|%Ta
长期股权投资-其他股权投资 Long term equity investment - others )Y8",Ig
长期债券投资-债券投资 Long term securities investemnt - bonds ~6I)|^Z
长期债券投资-其他债权投资 Long term securities investment - others Bs
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长期投资减值准备 Provision for long-term investment 7lo|dg80
应收票据 Notes receivable wCHR7X0*b
应收股利 Dividends receivable {q3H5csFq
应收利息 Interest receivable N7s'6(`=X
应收帐款 Trade debtors rO:u6."_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %,iIpYx
预付帐款 Prepayment fof2
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应收补贴款 Allowance receivable 3F#+~^2
其他应收款 Other debtors 4A3nO<oMF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~kCwJ<E
其他流动资产 Other current assets ^o !O)D-q
物资采购 Purchase 7 ua6l[c
原材料 Raw materials t
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包装物 Packing materials 5
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低值易耗品 Low value consumbles Ijf
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材料成本差异 Material cost difference 1[*{(e
自制半成品 Self-manufactured goods P(>(K{v
库存商品 Finished goods (LtkA|:
商品进销差价 Difference between purchase & sales of commodities =5sF"L;
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委托加工物资 Consigned processiong material pfd#N[c
委托代销商品 Consignment-out b`_w])Y@
受托代销商品 Consignment-in -[Qvg49jy
分期收款发出商品 Goods on instalment sales $oLU; q%
存货跌价准备 Provision for obsolete stocks ?QA\G6i4
待摊费用 Prepaid expenses oR*=|B
待处理流动资产损益 Unsettled G/L on current assets Q#Y k?Kv~
待处理固定资产损益 Unsettled G/L on fixed assets v[lnw} =m9
委托贷款-本金 Consignment loan - principle 0~ &"
委托贷款-利息 Consignment loan - interest K+T.o6+
委托贷款-减值准备 Consignment loan - provision %o}(sShS
固定资产-房屋建筑物 Fixed assets - Buildings M/*NM= -a
固定资产-机器设备 Fixed assets - Plant and machinery - /c7nF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w^1Fi8+
固定资产-运输设备 Fixed assets - Automobiles 6TH!vuQ1(
累计折旧 Accumulated depreciation /i)Hb`(S
固定资产减值准备 Impairment of fixed assets I@l>w._.
工程物资-专用材料 Project material - specific materials ?_`0G/xl
工程物资-专用设备 Project material - specific equipment 5=KF!?
工程物资-预付大型设备款 Project material - prepaid for equipment !Do,>gO
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M3zDtN
在建工程 Construction in progress )nu~9km3
在建工程减值准备 Impairment of construction in progress a9~"3y
固定资产清理 Disposal of fixed assets jv
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无形资产-专利权 Intangible assets - patent IB|]fzy
无形资产-非专利技术 Intangible assets - industrial property and know-how OSzjK7:
无形资产-商标权 Intangible assets - trademark rights =raA?Bp3;(
无形资产-土地使用权 Intangible assets - land use rights T!Sj<,r+j
无形资产-商誉 Intangible assets - goodwill CT d|`
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets +@VYs*&&
未确认融资费用 Unrecognized finance fees G*\h\@
其他长期资产 Other long term assets XV'fW~j\
递延税款借项 Deferred assets debits cywg[
应付票据 Notes payable jK8'T_Pah
应付帐款 Trade creditors 5%
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预收帐款 Adanvances from customers yZJ*dadAr
代销商品款 Consignment-in payables ~k'V*ERNSj
其他应交款 Other payable to government NfE.N&vI_c
其他应付款 Other creditors iS@\ =CK
应付股利 Proposed dividends ^^(<c,NX#M
待转资产价值 Donated assets *(cU]NUH_
预计负债 Accrued liabilities v.
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应付短期债券 Short-term debentures payable TD04/ ISHT
其他流动负债 Other current liabilities A6ewdT?>,
预提费用 Accrued expenses Y(GN4@`S
应付工资 Payroll payable :k46S<RE
应付福利费 Welfare payable AH.9A_dG
短期借款-抵押借款 Bank loans - Short term - pledged LEh)g[
短期借款-信用借款 Bank loans - Short term - credit 3z{S}~
短期借款-担保借款 Bank loans - Short term - guaranteed v@G4G*x\
一年内到期长期借款 Long term loans due within one year zL s^,x
一年内到期长期应付款 Long term payable due within one year 9e<Zgr?N
长期借款 Bank loans - Long term PdY>#Cyh
应付债券-债券面值 Bond payable - Par value {4ptu~8
应付债券-债券溢价 Bond payable - Excess r9ke,7?
应付债券-债券折价 Bond payable - Discount GoE#Mxh xo
应付债券-应计利息 Bond payable - Accrued interest =:h3w#_c
长期应付款 Long term payable {@M14)-x>_
专项应付款 Specific payable ~hURs;Sb
其他长期负债 Other long term liabilities v5T9Y-{`
应交税金-所得税 Tax payable - income tax SZVV40w
应交税金-增值税 Tax payable - VAT xKp0r1}
应交税金-营业税 Tax payable - business tax Rq7p29w
应交税金-消费税 Tax payable - consumable tax #Y
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应交税金-其他 Tax payable - others !Y;<:zx5
递延税款贷项 Deferred taxation credit
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股本 Share capital jeDlH6X'
已归还投资 Investment returned F>:%Cyo0!
利润分配-其他转入 Profit appropriation - other transfer in ]5|z3<K^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I{dl% z73
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BV9 *s
利润分配-提取储备基金 Profit appropriation - reserve fund 2ALj}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xyv8LB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7;HUE!5,^l
利润分配-利润归还投资 Profit appropriation - return investment by profit N4 [E~-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PI7I
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oA3d^%(c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;]&-MFv#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X*Z5 P
期初未分配利润 Retained earnings, beginning of the year L+Pc<U)T+
资本公积-股本溢价 Capital surplus - share premium 3kLOoL?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R}J-nJlb
资本公积-接受现金捐赠 Capital surplus - cash donation b*9e1/]
资本公积-股权投资准备 Capital surplus - investment reserve umDtp\
资本公积-拨款转入 Capital surplus - subsidiary Js}tZ\+P75
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n0.8)=;2
资本公积-其他 Capital surplus - others WbzA Jx 5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [:i sZG*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?@a$!_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w67xl
盈余公积-储备基金 Surplus reserve - reserve fund T|f_~#?eV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a!.!2a&t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vug-n 8
主营业务收入 Sales )b (X
主营业务成本 Cost of sales K|~AA"I;
主营业务税金及附加 Sales tax g!`BXmW
营业费用 Operating expenses !'PlDGD
管理费用 General and administrative expenses LO>8 j:
财务费用 Financial expenses )GCLK<,swu
投资收益 Investment income |
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其他业务收入 Other operating income _&mc8ftT
营业外收入 Non-operating income Fs9W>*(
补贴收入 Subsidy income %jgg59
其他业务支出 Other operating expenses /T#o<D
营业外支出 Non-operating expenses o?=fh
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所得税 Income tax #x|VfN5f
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