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 。 'V5^D<1P
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现金 Cash in hand jy] hP?QG
银行存款 Cash in bank 2>3gC_^go
其他货币资金-外埠存款Other monetary assets - cash in other cities Xp=Y<`dX
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3 G?^/nB
其他货币资金-银行汇票 Other monetary assets - bank draft yVyh'd:Ik
其他货币资金-信用卡 Other monetary assets - credit cards _G!lQ)1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *JX)q
其他货币资金-存出投资款 Other monetary assets - cash for investment *@q+A1P7@
短期投资-股票投资 Investments - Short term - stocks d))(hk:
短期投资-债券投资 Investments - Short term - bonds Hb3+$vJ^
短期投资-基金投资 Investments - Short term - funds n7"e 79
短期投资-其他投资 Investments - Short term - others FBM 73D@`
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks H V`{YuP
长期股权投资-其他股权投资 Long term equity investment - others 0(|BQ'4~H
长期债券投资-债券投资 Long term securities investemnt - bonds FKd5]am
长期债券投资-其他债权投资 Long term securities investment - others \]U@=w
长期投资减值准备 Provision for long-term investment .[hQ#3)W
应收票据 Notes receivable X3DXEeBEL
应收股利 Dividends receivable E/<[G?
应收利息 Interest receivable ,uD F#xjl,
应收帐款 Trade debtors {R7>-Y[4)2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z^Nnt
预付帐款 Prepayment <_02)6j
应收补贴款 Allowance receivable r3l}I6
其他应收款 Other debtors ,P ?TYk
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q!k
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其他流动资产 Other current assets ujZki.x
物资采购 Purchase URDb
原材料 Raw materials {}?s0U$5
包装物 Packing materials H(ht{.sjI
低值易耗品 Low value consumbles sQ/7Mc
材料成本差异 Material cost difference =z]&E 78Y
自制半成品 Self-manufactured goods ^lT$D8
库存商品 Finished goods Bo?uwi
商品进销差价 Difference between purchase & sales of commodities sB_o
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委托加工物资 Consigned processiong material V#1_jxP)Q
委托代销商品 Consignment-out .9Bimhc6K
受托代销商品 Consignment-in :4h4vp<
分期收款发出商品 Goods on instalment sales GA{>=Q_~
存货跌价准备 Provision for obsolete stocks 4:8#&eF
待摊费用 Prepaid expenses J.:"yK""
待处理流动资产损益 Unsettled G/L on current assets f)q\RJA)X
待处理固定资产损益 Unsettled G/L on fixed assets 5nr}5bum
委托贷款-本金 Consignment loan - principle +15j^ Az
委托贷款-利息 Consignment loan - interest 5M{N-L_eC
委托贷款-减值准备 Consignment loan - provision !W/O g 5n
固定资产-房屋建筑物 Fixed assets - Buildings v@;:aN
固定资产-机器设备 Fixed assets - Plant and machinery p2PD';"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FyYQ4ov0&o
固定资产-运输设备 Fixed assets - Automobiles -Q;5A;sr2
累计折旧 Accumulated depreciation R:B-4
固定资产减值准备 Impairment of fixed assets 1 ,o C:N
工程物资-专用材料 Project material - specific materials fcb:LPk;
工程物资-专用设备 Project material - specific equipment yw5MlZ4P=
工程物资-预付大型设备款 Project material - prepaid for equipment ={b/s31H:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h[3N/yP
在建工程 Construction in progress ?rWqFM:hb
在建工程减值准备 Impairment of construction in progress K;G1cFFyG
固定资产清理 Disposal of fixed assets bvn?wK
无形资产-专利权 Intangible assets - patent ?V#%^ 57p
无形资产-非专利技术 Intangible assets - industrial property and know-how 71cc6T
无形资产-商标权 Intangible assets - trademark rights 7|T<dfQk
无形资产-土地使用权 Intangible assets - land use rights 5Ga>qIM
无形资产-商誉 Intangible assets - goodwill 'g#Ml`cm
无形资产减值准备 Impairment of intangible assets $Ha?:jSc
长期待摊费用 Deferred assets 4QK([q
未确认融资费用 Unrecognized finance fees whoz^n3N E
其他长期资产 Other long term assets [9a0J):w{
递延税款借项 Deferred assets debits a@zKi;
应付票据 Notes payable nG$*[7<0u
应付帐款 Trade creditors A,M
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预收帐款 Adanvances from customers b,7:=-D
代销商品款 Consignment-in payables g8mVjM\B;
其他应交款 Other payable to government a9"x_IVU
其他应付款 Other creditors Gu~y/CE'
应付股利 Proposed dividends ][ :6En}
待转资产价值 Donated assets 4XQ v
预计负债 Accrued liabilities 9M~EH?>+[
应付短期债券 Short-term debentures payable a<sEd p
其他流动负债 Other current liabilities QY-P!JD
预提费用 Accrued expenses AZorz Q]s
应付工资 Payroll payable J @"wJEF
应付福利费 Welfare payable )rz4IfE
短期借款-抵押借款 Bank loans - Short term - pledged z]Z>+|
短期借款-信用借款 Bank loans - Short term - credit A2Rr*e
短期借款-担保借款 Bank loans - Short term - guaranteed DyG3|5s1R
一年内到期长期借款 Long term loans due within one year y ']>J+b0
一年内到期长期应付款 Long term payable due within one year V>@NkQ<|y
长期借款 Bank loans - Long term kJ>l,AD/
应付债券-债券面值 Bond payable - Par value 6YrkS;_HS
应付债券-债券溢价 Bond payable - Excess !y'LKze+G
应付债券-债券折价 Bond payable - Discount B c*Rn3i@
应付债券-应计利息 Bond payable - Accrued interest 9fvy)kX;s
长期应付款 Long term payable (p68Qe%OuG
专项应付款 Specific payable f`p`c*
其他长期负债 Other long term liabilities %S$`cp
应交税金-所得税 Tax payable - income tax @pY AqX2
应交税金-增值税 Tax payable - VAT VGM8&J{o'
应交税金-营业税 Tax payable - business tax &B#HgWud
应交税金-消费税 Tax payable - consumable tax e<l Wel
应交税金-其他 Tax payable - others k5xzC&
递延税款贷项 Deferred taxation credit HvK<>9
股本 Share capital rcq(p(!
已归还投资 Investment returned zkI\ji
利润分配-其他转入 Profit appropriation - other transfer in ?nB).fc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dq*>+1eW2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :Py/d6KK
利润分配-提取储备基金 Profit appropriation - reserve fund Cq u/(=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rgB`<[:b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YQ4;X8I`r
利润分配-利润归还投资 Profit appropriation - return investment by profit Q)C#)|S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -#Yg B5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zbx,qctYo$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W&}R7a@:<~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P00d#6hPJ
期初未分配利润 Retained earnings, beginning of the year pJVzT,poh
资本公积-股本溢价 Capital surplus - share premium WHvN6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p44d&9
资本公积-接受现金捐赠 Capital surplus - cash donation ~ra2Xyl
资本公积-股权投资准备 Capital surplus - investment reserve j?+FS`a!
资本公积-拨款转入 Capital surplus - subsidiary _z)G!_7.>\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C
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资本公积-其他 Capital surplus - others +0.$w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5(%+8<2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +T
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cA`R~o"
盈余公积-储备基金 Surplus reserve - reserve fund {w(6Tc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E%3WJ%A
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z%N{Y x(
主营业务收入 Sales w1rB"rB?
主营业务成本 Cost of sales C
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主营业务税金及附加 Sales tax Od>Ta_
营业费用 Operating expenses E6NkuBQ((
管理费用 General and administrative expenses ,@/b7BVv
财务费用 Financial expenses +yVz)
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投资收益 Investment income hp%|n
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其他业务收入 Other operating income Zu_m
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营业外收入 Non-operating income uz&CUvos
补贴收入 Subsidy income \Z
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其他业务支出 Other operating expenses oS/<)>\Gv
营业外支出 Non-operating expenses z\oq b)a
所得税 Income tax 'vhgR2/
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