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 。 t lpTq\;
^H~g7&f9?N
现金 Cash in hand 2dJP|T9H
银行存款 Cash in bank NM0s*s42
其他货币资金-外埠存款Other monetary assets - cash in other cities U~q2j#pJ
其他货币资金-银行本票 Other monetary assets - cashier‘s check IT:8k5(L5j
其他货币资金-银行汇票 Other monetary assets - bank draft BL1d=%2R
其他货币资金-信用卡 Other monetary assets - credit cards )h`8</#m{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4{CeV7
其他货币资金-存出投资款 Other monetary assets - cash for investment [SU;U['7
短期投资-股票投资 Investments - Short term - stocks yGvBQ2kY
b
短期投资-债券投资 Investments - Short term - bonds KK,
t !a
短期投资-基金投资 Investments - Short term - funds 57[tUO
短期投资-其他投资 Investments - Short term - others s|!lw
短期投资跌价准备 Provision for short-term investment A#8J6xcSrL
长期股权投资-股票投资 Long term equity investment - stocks -SUK [<=X
长期股权投资-其他股权投资 Long term equity investment - others %abc-q
长期债券投资-债券投资 Long term securities investemnt - bonds FqXE6^
长期债券投资-其他债权投资 Long term securities investment - others >.&E-1[
+:
长期投资减值准备 Provision for long-term investment SGK
5
应收票据 Notes receivable W}'l8z]
应收股利 Dividends receivable g<g$c<sm
应收利息 Interest receivable {wvBs87
应收帐款 Trade debtors usR+ZQaA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors tX~*.W:
预付帐款 Prepayment =2e{T J/
应收补贴款 Allowance receivable 3wN{k\n
s
其他应收款 Other debtors W?<<al*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |./{,",
其他流动资产 Other current assets (CInt_dBw~
物资采购 Purchase e5#?@}?
原材料 Raw materials YT'olk
包装物 Packing materials 4)?
s?+
低值易耗品 Low value consumbles rVZl v3
材料成本差异 Material cost difference *=X
61`0
自制半成品 Self-manufactured goods REWW(.3o
库存商品 Finished goods /p$+oA+
商品进销差价 Difference between purchase & sales of commodities k|`Qk!tr
委托加工物资 Consigned processiong material H @5dj}
委托代销商品 Consignment-out m,V"S(A
受托代销商品 Consignment-in @]7s`?
分期收款发出商品 Goods on instalment sales X8y :=k,E
存货跌价准备 Provision for obsolete stocks OM?FpRVU8
待摊费用 Prepaid expenses \1<8'at
待处理流动资产损益 Unsettled G/L on current assets |cgc^S/~H
待处理固定资产损益 Unsettled G/L on fixed assets _o? I=UN2:
委托贷款-本金 Consignment loan - principle epgAfx-_OH
委托贷款-利息 Consignment loan - interest rqz48~\lJ
委托贷款-减值准备 Consignment loan - provision QXEz[R
固定资产-房屋建筑物 Fixed assets - Buildings {LBL8sG
固定资产-机器设备 Fixed assets - Plant and machinery rlY n"3%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S/dj])g
固定资产-运输设备 Fixed assets - Automobiles
E8L\3V4
累计折旧 Accumulated depreciation Qt>Bvu Q
固定资产减值准备 Impairment of fixed assets ;$3epP
工程物资-专用材料 Project material - specific materials U#:N/ts*(
工程物资-专用设备 Project material - specific equipment }kSP p
工程物资-预付大型设备款 Project material - prepaid for equipment F
},kfCFF
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pgPm0+N
在建工程 Construction in progress |?
rO
在建工程减值准备 Impairment of construction in progress 49=
K]X
固定资产清理 Disposal of fixed assets )j!%`g
无形资产-专利权 Intangible assets - patent |lN=q44I
无形资产-非专利技术 Intangible assets - industrial property and know-how (-xV
W#39
无形资产-商标权 Intangible assets - trademark rights w|f@sB>j
无形资产-土地使用权 Intangible assets - land use rights 39A|6>-?
无形资产-商誉 Intangible assets - goodwill B.L _EIw
无形资产减值准备 Impairment of intangible assets 6Ev+!!znu
长期待摊费用 Deferred assets ;
W$.>*O
未确认融资费用 Unrecognized finance fees .Hg{$SAC(w
其他长期资产 Other long term assets ,/Q`gRBh"
递延税款借项 Deferred assets debits I#;.;%u
应付票据 Notes payable h{ZK;(u$
应付帐款 Trade creditors r`i.h ^2De
预收帐款 Adanvances from customers k ~4
o`eA
代销商品款 Consignment-in payables {LT2^gy=
其他应交款 Other payable to government >M^:x-mib
其他应付款 Other creditors lo-VfKvy
应付股利 Proposed dividends E:;MI{;7
待转资产价值 Donated assets }!"Cvu
预计负债 Accrued liabilities 2OjU3z<J
应付短期债券 Short-term debentures payable fi%lN_Ev?
其他流动负债 Other current liabilities ^4xl4nbx
预提费用 Accrued expenses V P(JV
应付工资 Payroll payable yv: Op\;R
应付福利费 Welfare payable !wC(
]Y
短期借款-抵押借款 Bank loans - Short term - pledged \eAV: qV
短期借款-信用借款 Bank loans - Short term - credit }"[/BT5t
短期借款-担保借款 Bank loans - Short term - guaranteed l;@bs
一年内到期长期借款 Long term loans due within one year }GHCu
一年内到期长期应付款 Long term payable due within one year PKd'lo
长期借款 Bank loans - Long term R
G~GVf
应付债券-债券面值 Bond payable - Par value ~du U& \
应付债券-债券溢价 Bond payable - Excess Pa"Kk9!o36
应付债券-债券折价 Bond payable - Discount +pQ3bX
应付债券-应计利息 Bond payable - Accrued interest `aA)n;{/2u
长期应付款 Long term payable uX%$3k
专项应付款 Specific payable 4UND;I&
其他长期负债 Other long term liabilities B~b
='jN
应交税金-所得税 Tax payable - income tax yqR]9"a
应交税金-增值税 Tax payable - VAT iiWpmE<,
应交税金-营业税 Tax payable - business tax 7 0EH~
应交税金-消费税 Tax payable - consumable tax U }I#;*F
应交税金-其他 Tax payable - others $LcMG,8%_
递延税款贷项 Deferred taxation credit n/e ,jw
股本 Share capital ;f=.SJF
已归还投资 Investment returned h8-uI.RZ
利润分配-其他转入 Profit appropriation - other transfer in 1=e(g#Ajn\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aj=-^iGG
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >/NegJh'F}
利润分配-提取储备基金 Profit appropriation - reserve fund vsQvJDna~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D&p
X0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P>$+XrTE
利润分配-利润归还投资 Profit appropriation - return investment by profit PWquu`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7Jd&9&O U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K<%8
.mZ7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
kKY,&Fn-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XqwP<5Z
期初未分配利润 Retained earnings, beginning of the year nZG
zez
资本公积-股本溢价 Capital surplus - share premium h
cu\c+ A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hlz/TIP^N3
资本公积-接受现金捐赠 Capital surplus - cash donation 7|"$YV'DM
资本公积-股权投资准备 Capital surplus - investment reserve ;%cW[*Dw
资本公积-拨款转入 Capital surplus - subsidiary 8@|{n`n]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *)oBE{6D
资本公积-其他 Capital surplus - others !89hO4 0r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !DV0u)k(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /gex0w
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1/6}E]-F
盈余公积-储备基金 Surplus reserve - reserve fund /b/ 6*&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _1WA:7$C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J aJ/|N
主营业务收入 Sales 0}|%pmY`
主营业务成本 Cost of sales t**d{P+
主营业务税金及附加 Sales tax |`fuu2W!
营业费用 Operating expenses I1s$\NZ~]
管理费用 General and administrative expenses ZS`Kj(D
财务费用 Financial expenses MmFtG-
投资收益 Investment income 8Z)wot
其他业务收入 Other operating income "v0SvV<7
营业外收入 Non-operating income bQPO'S4
补贴收入 Subsidy income 6\.LG4@LO
其他业务支出 Other operating expenses '+'h^
营业外支出 Non-operating expenses "|R75m,Id
所得税 Income tax L|;sB=$'{
Lf%}\0: