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 。 $jzk4V
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现金 Cash in hand >N3{*W
银行存款 Cash in bank 9rid98~d
其他货币资金-外埠存款Other monetary assets - cash in other cities Z6*RIdD>
其他货币资金-银行本票 Other monetary assets - cashier‘s check zCQv:.0L
其他货币资金-银行汇票 Other monetary assets - bank draft '+eP%Y[W%
其他货币资金-信用卡 Other monetary assets - credit cards o j^U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !*cf}<Kmw
其他货币资金-存出投资款 Other monetary assets - cash for investment +X?jf.
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短期投资-股票投资 Investments - Short term - stocks ~ACB#D%
短期投资-债券投资 Investments - Short term - bonds z7K?rgH
短期投资-基金投资 Investments - Short term - funds \vT8
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短期投资-其他投资 Investments - Short term - others qJK^i.e
短期投资跌价准备 Provision for short-term investment 2MC\~"L<
长期股权投资-股票投资 Long term equity investment - stocks fSP~~YSeU
长期股权投资-其他股权投资 Long term equity investment - others mrbIoN==`
长期债券投资-债券投资 Long term securities investemnt - bonds dHu]wog
长期债券投资-其他债权投资 Long term securities investment - others rvG qUmSUs
长期投资减值准备 Provision for long-term investment Mfz5:'
应收票据 Notes receivable dn5v|[ dJ
应收股利 Dividends receivable
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应收利息 Interest receivable '|cuVxcE55
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f>'7~69
预付帐款 Prepayment p!691LI
应收补贴款 Allowance receivable cn#a/Hx
其他应收款 Other debtors *H$nydQ:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors X-duG*~
其他流动资产 Other current assets 9w(j2i
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物资采购 Purchase G]S E
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原材料 Raw materials PU>;4l
包装物 Packing materials lAGxE-B^a"
低值易耗品 Low value consumbles h}oQr0"c
材料成本差异 Material cost difference ::R^ w"
自制半成品 Self-manufactured goods jn7}jWA
库存商品 Finished goods }Q%>Fv
商品进销差价 Difference between purchase & sales of commodities :.~a[\C@V<
委托加工物资 Consigned processiong material ufJFS+?
委托代销商品 Consignment-out nqH^%/7)A@
受托代销商品 Consignment-in EW!$D
分期收款发出商品 Goods on instalment sales ~U1iB
存货跌价准备 Provision for obsolete stocks 8fN0"pymo
待摊费用 Prepaid expenses Vy9n3W"FB1
待处理流动资产损益 Unsettled G/L on current assets GW W@8GNI
待处理固定资产损益 Unsettled G/L on fixed assets YO
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委托贷款-本金 Consignment loan - principle ! $iR:ji
委托贷款-利息 Consignment loan - interest ;L[9[uQ[C
委托贷款-减值准备 Consignment loan - provision izKk@{Md
固定资产-房屋建筑物 Fixed assets - Buildings \w:u&6,0O
固定资产-机器设备 Fixed assets - Plant and machinery Z 0:2x(x9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kgI Wgk%
固定资产-运输设备 Fixed assets - Automobiles wv7jh~x(4
累计折旧 Accumulated depreciation OBl8kH(b>
固定资产减值准备 Impairment of fixed assets `~RV
工程物资-专用材料 Project material - specific materials -{wuF0f
工程物资-专用设备 Project material - specific equipment H>r-|*n
工程物资-预付大型设备款 Project material - prepaid for equipment KZE.}8^%D
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ArEpH"}@
在建工程 Construction in progress miKi$jC}vq
在建工程减值准备 Impairment of construction in progress <_>6a7ra
固定资产清理 Disposal of fixed assets J'EK5=H
无形资产-专利权 Intangible assets - patent d3$<|mG$
无形资产-非专利技术 Intangible assets - industrial property and know-how PHXP1)^}S
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill A)#sh)
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无形资产减值准备 Impairment of intangible assets w(U/(C7R
长期待摊费用 Deferred assets RmQt%a7\{
未确认融资费用 Unrecognized finance fees VB#31T#q?
其他长期资产 Other long term assets <It
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递延税款借项 Deferred assets debits oD7H6\_
应付票据 Notes payable Id*^H:]C#
应付帐款 Trade creditors 9e&#;6l
预收帐款 Adanvances from customers v;Dcq
代销商品款 Consignment-in payables Fs|;>Up0
其他应交款 Other payable to government &>jkfG
其他应付款 Other creditors a(~YrA%~
应付股利 Proposed dividends Z)A+ wM
待转资产价值 Donated assets rrWk&;?
预计负债 Accrued liabilities {XX Nl)%
应付短期债券 Short-term debentures payable =s]{
其他流动负债 Other current liabilities gB(W`:[
预提费用 Accrued expenses J9FNjM[qe
应付工资 Payroll payable HH#i.s2
应付福利费 Welfare payable @e,Zmx
短期借款-抵押借款 Bank loans - Short term - pledged xdM#>z`;
短期借款-信用借款 Bank loans - Short term - credit _e_%U<\4
短期借款-担保借款 Bank loans - Short term - guaranteed -X[[
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一年内到期长期借款 Long term loans due within one year Ltw7b
一年内到期长期应付款 Long term payable due within one year E,fp=.
长期借款 Bank loans - Long term C6M/$_l&a
应付债券-债券面值 Bond payable - Par value b1u'ukDP\
应付债券-债券溢价 Bond payable - Excess Zsogx}i-
应付债券-债券折价 Bond payable - Discount 3R*@m
应付债券-应计利息 Bond payable - Accrued interest -9I%
长期应付款 Long term payable gJxVU41
专项应付款 Specific payable fB96Q
其他长期负债 Other long term liabilities fti|3c
应交税金-所得税 Tax payable - income tax Nj_sU0Dt
应交税金-增值税 Tax payable - VAT X@&uu0JJ
应交税金-营业税 Tax payable - business tax 3x0wk9lND
应交税金-消费税 Tax payable - consumable tax F\R}no5C
应交税金-其他 Tax payable - others grdyiBSV
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递延税款贷项 Deferred taxation credit /A.i5=k
股本 Share capital `_A?
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已归还投资 Investment returned {\/nUbo[
利润分配-其他转入 Profit appropriation - other transfer in $-?5Q~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {l&2Kd*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X9A[
利润分配-提取储备基金 Profit appropriation - reserve fund @!/fvP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YiuOu(X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rOH
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利润分配-利润归还投资 Profit appropriation - return investment by profit 0r ;
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends K!K"}%/_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,M&0<k\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends idS
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares } !<cph
期初未分配利润 Retained earnings, beginning of the year T;r];Y(b*
资本公积-股本溢价 Capital surplus - share premium yO;
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2 `h!:0
资本公积-接受现金捐赠 Capital surplus - cash donation R(83E
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资本公积-股权投资准备 Capital surplus - investment reserve rY
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资本公积-拨款转入 Capital surplus - subsidiary F]A~~P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {dx /p-Tv
资本公积-其他 Capital surplus - others v6-~fcX0G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w1#jVcUQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E9B*K2l^{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z) i1?#
盈余公积-储备基金 Surplus reserve - reserve fund :KP'xf.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d3G{0PX
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `vxrC&,As
主营业务收入 Sales E:4P1,%01+
主营业务成本 Cost of sales UxcDDa/j2T
主营业务税金及附加 Sales tax o-=d|dWG
营业费用 Operating expenses )g:,_ 1s)|
管理费用 General and administrative expenses MupW=3.38
财务费用 Financial expenses EKd3$(^
投资收益 Investment income )cKtc
其他业务收入 Other operating income iQzX-a|4]
营业外收入 Non-operating income sp
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补贴收入 Subsidy income Eh@T W%9*
其他业务支出 Other operating expenses oUvk2]H
营业外支出 Non-operating expenses 27],O@2?L
所得税 Income tax +:]Aqyc\
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