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 。
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现金 Cash in hand *d`KD64
银行存款 Cash in bank [(eX\kL
其他货币资金-外埠存款Other monetary assets - cash in other cities 5mS/,fs@
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4/%Y@Z5
其他货币资金-银行汇票 Other monetary assets - bank draft AGm=0Om
其他货币资金-信用卡 Other monetary assets - credit cards +#\7
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit )|_L?q#w!'
其他货币资金-存出投资款 Other monetary assets - cash for investment S*gm[ZLQ
短期投资-股票投资 Investments - Short term - stocks {Kf5a
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短期投资-债券投资 Investments - Short term - bonds TB-dV'w
短期投资-基金投资 Investments - Short term - funds S'\e"w
短期投资-其他投资 Investments - Short term - others \B^NdG5Y
短期投资跌价准备 Provision for short-term investment +u&[ j/
长期股权投资-股票投资 Long term equity investment - stocks na|sKE;{
长期股权投资-其他股权投资 Long term equity investment - others !FD d5CS
长期债券投资-债券投资 Long term securities investemnt - bonds li,rPUCt
长期债券投资-其他债权投资 Long term securities investment - others R$+p4
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长期投资减值准备 Provision for long-term investment jZC[_p;
应收票据 Notes receivable ANNVE},
应收股利 Dividends receivable &_u.q/~
应收利息 Interest receivable ^Ua6.RH8
应收帐款 Trade debtors >c Lh$;l
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #4JL
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预付帐款 Prepayment \|6VGh \Z
应收补贴款 Allowance receivable <MX
其他应收款 Other debtors f%i%QZP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,<Z,- 0S
其他流动资产 Other current assets M9""(`U
物资采购 Purchase U1HG{u,"y
原材料 Raw materials }Z{FPW.QK
包装物 Packing materials 8\^A;5
低值易耗品 Low value consumbles O@4 J=P=w
材料成本差异 Material cost difference gO)":!_n W
自制半成品 Self-manufactured goods C JER&"em7
库存商品 Finished goods % P E
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商品进销差价 Difference between purchase & sales of commodities %<x!mE x
委托加工物资 Consigned processiong material -jy0Kl/p
委托代销商品 Consignment-out ,wM4X']HR
受托代销商品 Consignment-in Sb> &m
分期收款发出商品 Goods on instalment sales %1:caa@_p
存货跌价准备 Provision for obsolete stocks :vX%0|
待摊费用 Prepaid expenses !><asaB]1
待处理流动资产损益 Unsettled G/L on current assets s5rD+g]E`
待处理固定资产损益 Unsettled G/L on fixed assets &^#u=w?^x
委托贷款-本金 Consignment loan - principle 'A^q)hpax
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision aWlIq(dU
固定资产-房屋建筑物 Fixed assets - Buildings WubV?NX;EF
固定资产-机器设备 Fixed assets - Plant and machinery ~D>pu%F
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bc4 V&
固定资产-运输设备 Fixed assets - Automobiles r uGeN
累计折旧 Accumulated depreciation * m^\&
固定资产减值准备 Impairment of fixed assets k}Q<#
工程物资-专用材料 Project material - specific materials PCHspe9!y
工程物资-专用设备 Project material - specific equipment jeJgDAUv
工程物资-预付大型设备款 Project material - prepaid for equipment v&'#Gg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [!yA#{xl,
在建工程 Construction in progress ~mARgv
在建工程减值准备 Impairment of construction in progress P!E2.K,
固定资产清理 Disposal of fixed assets 9aY8`
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无形资产-专利权 Intangible assets - patent (/N&_r4x
无形资产-非专利技术 Intangible assets - industrial property and know-how J-Tiw
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无形资产-商标权 Intangible assets - trademark rights e1LIk1`p
无形资产-土地使用权 Intangible assets - land use rights L/r_MtN
无形资产-商誉 Intangible assets - goodwill fO&`A:JY
无形资产减值准备 Impairment of intangible assets Dr
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长期待摊费用 Deferred assets giX[2`^NG
未确认融资费用 Unrecognized finance fees |Ia9bg'1U
其他长期资产 Other long term assets UUlz3"`
递延税款借项 Deferred assets debits 1*Pxndt&
应付票据 Notes payable j&oRj6;Ha+
应付帐款 Trade creditors w\YS5!P,V
预收帐款 Adanvances from customers %ACW"2#(
代销商品款 Consignment-in payables @;tfHoXD
其他应交款 Other payable to government Tk4>Jb
其他应付款 Other creditors "mf$E|
应付股利 Proposed dividends *>KBDFI
待转资产价值 Donated assets p>;@]!YWQ
预计负债 Accrued liabilities xNf}f 9l
应付短期债券 Short-term debentures payable a
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其他流动负债 Other current liabilities f4b9o[,s2e
预提费用 Accrued expenses v={{$=/t
应付工资 Payroll payable T5."3i
应付福利费 Welfare payable LK~aLa5wG
短期借款-抵押借款 Bank loans - Short term - pledged v62_VT2v
短期借款-信用借款 Bank loans - Short term - credit YE{ [f@i0
短期借款-担保借款 Bank loans - Short term - guaranteed fk5'v
一年内到期长期借款 Long term loans due within one year AtG~!)hG
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term WC`h+SC`.
应付债券-债券面值 Bond payable - Par value KU/r"lMNlU
应付债券-债券溢价 Bond payable - Excess 3W%6n-*u
应付债券-债券折价 Bond payable - Discount p>`rTaeZg
应付债券-应计利息 Bond payable - Accrued interest oT):#,s
长期应付款 Long term payable 2URGd#{VQ
专项应付款 Specific payable Giv,%3'
其他长期负债 Other long term liabilities uLS]=:BT
应交税金-所得税 Tax payable - income tax 05q760I+
应交税金-增值税 Tax payable - VAT + U5Q/g
应交税金-营业税 Tax payable - business tax j#n ]q{s4
应交税金-消费税 Tax payable - consumable tax \D? '.Wo%
应交税金-其他 Tax payable - others |(3y09
递延税款贷项 Deferred taxation credit MO8}i?u=z
股本 Share capital Ig`q[o
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in Ak9{P`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hpF_@n
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v'@gUgC
利润分配-提取储备基金 Profit appropriation - reserve fund WzN c=@[W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rF-SvSj}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j2MA['{
利润分配-利润归还投资 Profit appropriation - return investment by profit (@+pz/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vn^O m-\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DQQ]grU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends })/P[^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @|anu&Hm
期初未分配利润 Retained earnings, beginning of the year G;G*!nlWf
资本公积-股本溢价 Capital surplus - share premium 0!\C@wnH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lPR=C0h}@
资本公积-接受现金捐赠 Capital surplus - cash donation 0+FPAqX
资本公积-股权投资准备 Capital surplus - investment reserve )4
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资本公积-拨款转入 Capital surplus - subsidiary |q*yuK/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @ep.wW
资本公积-其他 Capital surplus - others ?% 24M\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sN[}B{+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j~-N2b6z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L7C ;l,ot
盈余公积-储备基金 Surplus reserve - reserve fund ?s^
qWA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund SsZC g#i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "`49m7q1H
主营业务收入 Sales *(OG+OkC
主营业务成本 Cost of sales Zd[rn:9\
主营业务税金及附加 Sales tax =GX5T(P8k
营业费用 Operating expenses q`c!!Lg
管理费用 General and administrative expenses 5~[7|Y
财务费用 Financial expenses U#[&(
投资收益 Investment income Te+(7
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其他业务收入 Other operating income PXMd=,}
营业外收入 Non-operating income E )_n?>Ar
补贴收入 Subsidy income 6nW)2LV
其他业务支出 Other operating expenses /4an@5.\C
营业外支出 Non-operating expenses og}Ri!^
所得税 Income tax M}\h?s
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