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 。 ,{itnKJC
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现金 Cash in hand sx8mba(
银行存款 Cash in bank |IH-a"
其他货币资金-外埠存款Other monetary assets - cash in other cities )rhKWg
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?`\<t$M
其他货币资金-银行汇票 Other monetary assets - bank draft +Qu~UK\
其他货币资金-信用卡 Other monetary assets - credit cards jb)z[!FbM
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6
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其他货币资金-存出投资款 Other monetary assets - cash for investment Qo?"hgjlqm
短期投资-股票投资 Investments - Short term - stocks &4"(bZ:LO
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds 4,FkA_k
短期投资-其他投资 Investments - Short term - others zo@>~G3$9
短期投资跌价准备 Provision for short-term investment XnWr~h{b
长期股权投资-股票投资 Long term equity investment - stocks DXKk1u?Tq
长期股权投资-其他股权投资 Long term equity investment - others ]ZO^@sH
长期债券投资-债券投资 Long term securities investemnt - bonds |\?-k
长期债券投资-其他债权投资 Long term securities investment - others p(nC9NGB
长期投资减值准备 Provision for long-term investment /RmLV
应收票据 Notes receivable ZH_ J+
应收股利 Dividends receivable 8XX,(k_b
应收利息 Interest receivable Podm 3b
应收帐款 Trade debtors G7%Nwe~Y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9]|[z{v'>l
预付帐款 Prepayment PKdM-R'Z
应收补贴款 Allowance receivable
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其他应收款 Other debtors !SiZA"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]t0?,q.
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其他流动资产 Other current assets D6bCC;
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物资采购 Purchase F8b*Mt}p
原材料 Raw materials "TtK!>!.
包装物 Packing materials Ow//#:
低值易耗品 Low value consumbles AP3SOT3I
材料成本差异 Material cost difference 3m7$$N|
自制半成品 Self-manufactured goods ?Dd2k%o
库存商品 Finished goods zCO5`%14
商品进销差价 Difference between purchase & sales of commodities |[!xLqG
委托加工物资 Consigned processiong material FD_0FMZ9,
委托代销商品 Consignment-out 4CX *
受托代销商品 Consignment-in 8Mws?]\/q
分期收款发出商品 Goods on instalment sales %PlPXoG=
存货跌价准备 Provision for obsolete stocks ?3KI}'}EM
待摊费用 Prepaid expenses w^R5/#F_r
待处理流动资产损益 Unsettled G/L on current assets J9poqp@`MG
待处理固定资产损益 Unsettled G/L on fixed assets nkN]z
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委托贷款-本金 Consignment loan - principle B+zq!+ HJ
委托贷款-利息 Consignment loan - interest 6EX:qp^`
委托贷款-减值准备 Consignment loan - provision N@Slc
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固定资产-房屋建筑物 Fixed assets - Buildings .s7/bF
固定资产-机器设备 Fixed assets - Plant and machinery .fo.mC@a
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &lI.N~Ao
固定资产-运输设备 Fixed assets - Automobiles qf2
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累计折旧 Accumulated depreciation 7
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固定资产减值准备 Impairment of fixed assets webT
工程物资-专用材料 Project material - specific materials >)#*}JI
工程物资-专用设备 Project material - specific equipment /"iYEr%_
工程物资-预付大型设备款 Project material - prepaid for equipment 6_zL#7E'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cO(|>&tJ
在建工程 Construction in progress qViky=/-
在建工程减值准备 Impairment of construction in progress dqF--)Nb
固定资产清理 Disposal of fixed assets b;soMilz
无形资产-专利权 Intangible assets - patent ]BAF
无形资产-非专利技术 Intangible assets - industrial property and know-how / d6mlQS
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 3kYUO-qw
无形资产-商誉 Intangible assets - goodwill X/gh>MJJ<
无形资产减值准备 Impairment of intangible assets 9QY)<K~a
长期待摊费用 Deferred assets +h
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未确认融资费用 Unrecognized finance fees {R1jysGtD
其他长期资产 Other long term assets 6"_FjS3Sl
递延税款借项 Deferred assets debits n4Q!lJ
应付票据 Notes payable !xe<@$
应付帐款 Trade creditors |_O; U=2
预收帐款 Adanvances from customers *"9b?`E
代销商品款 Consignment-in payables mGL%<4R,
其他应交款 Other payable to government qQpR gzw
其他应付款 Other creditors _V8pDcY
应付股利 Proposed dividends W4>8
待转资产价值 Donated assets h+Dg"j<[
预计负债 Accrued liabilities B*D`KA
应付短期债券 Short-term debentures payable ;Rwr5
其他流动负债 Other current liabilities MHxv@1)K|Y
预提费用 Accrued expenses H%faRUonz
应付工资 Payroll payable Y/@4|9!
应付福利费 Welfare payable ,HMB`vF
短期借款-抵押借款 Bank loans - Short term - pledged eKStt|M'
短期借款-信用借款 Bank loans - Short term - credit N{Is
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短期借款-担保借款 Bank loans - Short term - guaranteed BT#'<!7!
一年内到期长期借款 Long term loans due within one year Pi+,y
一年内到期长期应付款 Long term payable due within one year N@j|I* y|
长期借款 Bank loans - Long term Z#4? /'
应付债券-债券面值 Bond payable - Par value PkG+`N
应付债券-债券溢价 Bond payable - Excess evszfCH'J
应付债券-债券折价 Bond payable - Discount b,318R8+G
应付债券-应计利息 Bond payable - Accrued interest 5%4:)s{4|
长期应付款 Long term payable vV=$N"bT~
专项应付款 Specific payable 9 .%{M#j
其他长期负债 Other long term liabilities /ebYk-c
应交税金-所得税 Tax payable - income tax E}1[&
应交税金-增值税 Tax payable - VAT MWhFNfS8=
应交税金-营业税 Tax payable - business tax ^$x^JM ]/
应交税金-消费税 Tax payable - consumable tax 39m#
应交税金-其他 Tax payable - others .`,YUr$.
递延税款贷项 Deferred taxation credit
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股本 Share capital B~~rLo:a
已归还投资 Investment returned \".3x
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利润分配-其他转入 Profit appropriation - other transfer in iY*Xm,#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wb*d`hzQ}
利润分配-提取储备基金 Profit appropriation - reserve fund ld2\/9+n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \:"s*-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .6.oqb
利润分配-利润归还投资 Profit appropriation - return investment by profit @~a52'\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gL}K84T$S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^PWZ1.T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pu `|HaQaE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vx-u+/\
期初未分配利润 Retained earnings, beginning of the year ^QFjBQ-Hai
资本公积-股本溢价 Capital surplus - share premium {}lw%d?A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <'B`b
资本公积-接受现金捐赠 Capital surplus - cash donation Qiw Zk<rb
资本公积-股权投资准备 Capital surplus - investment reserve \=83#*KK
资本公积-拨款转入 Capital surplus - subsidiary ;J?!D x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cQ+V4cW
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资本公积-其他 Capital surplus - others [_H9l)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^M?uv{354
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *M KVm)Iv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .GS|H d
盈余公积-储备基金 Surplus reserve - reserve fund ulVHsWg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q:nYUW o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +F67g00T|
主营业务收入 Sales KQr=;O\T
主营业务成本 Cost of sales ikm4Y`c
主营业务税金及附加 Sales tax !})+WSs'"s
营业费用 Operating expenses ]HCt%5
管理费用 General and administrative expenses lYy0
财务费用 Financial expenses l}<s~ip
投资收益 Investment income |t.WPp5,
其他业务收入 Other operating income Q$RP2&
营业外收入 Non-operating income +%>L;'L
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补贴收入 Subsidy income q .?D{[2
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses AY *
所得税 Income tax :Eob"WH
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