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 。 b w!;ZRK
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现金 Cash in hand Uu{I4ls6B
银行存款 Cash in bank 'D8WNZ8Q
其他货币资金-外埠存款Other monetary assets - cash in other cities Y25S:XHk9
其他货币资金-银行本票 Other monetary assets - cashier‘s check "
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其他货币资金-银行汇票 Other monetary assets - bank draft 8*3<Er
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其他货币资金-信用卡 Other monetary assets - credit cards 3qPj
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~AxA ,
其他货币资金-存出投资款 Other monetary assets - cash for investment Mf%0Cx `
短期投资-股票投资 Investments - Short term - stocks Qwb=N
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 gmy$_4+6o
短期投资-其他投资 Investments - Short term - others zR(}X8fP
短期投资跌价准备 Provision for short-term investment 9D:p~_"g
长期股权投资-股票投资 Long term equity investment - stocks ahA21W`k
长期股权投资-其他股权投资 Long term equity investment - others 4
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长期债券投资-债券投资 Long term securities investemnt - bonds bR6.Xdt.n
长期债券投资-其他债权投资 Long term securities investment - others Y"~I(,nx!
长期投资减值准备 Provision for long-term investment v!T%xUb0
应收票据 Notes receivable 2e zQX2q
应收股利 Dividends receivable 3>%rm%ffE
应收利息 Interest receivable EAU6z(X$
应收帐款 Trade debtors Y 9]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z:W6@j-~
预付帐款 Prepayment Iodk1Y;
应收补贴款 Allowance receivable VS<E?JnbFV
其他应收款 Other debtors bB'iK4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @FKNB.>
其他流动资产 Other current assets xz5 Jli
物资采购 Purchase W}bed],l
原材料 Raw materials "tB"C6b
包装物 Packing materials ULqnr@/FbK
低值易耗品 Low value consumbles W/9dT^1y4'
材料成本差异 Material cost difference 7OX5"u!2
自制半成品 Self-manufactured goods K O "U5v
库存商品 Finished goods $Zp\^cIE+
商品进销差价 Difference between purchase & sales of commodities BpZE
委托加工物资 Consigned processiong material IlJ6&9
委托代销商品 Consignment-out U7O~ch[,
受托代销商品 Consignment-in "Q6oPDX(
分期收款发出商品 Goods on instalment sales a}ogNx
存货跌价准备 Provision for obsolete stocks %4Cs
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待摊费用 Prepaid expenses Aa-L<wZVPt
待处理流动资产损益 Unsettled G/L on current assets }z1aKa9
待处理固定资产损益 Unsettled G/L on fixed assets f4)fa yAVp
委托贷款-本金 Consignment loan - principle ya3A^&:
委托贷款-利息 Consignment loan - interest (:Rj:8{
委托贷款-减值准备 Consignment loan - provision ]#;;)K}>
固定资产-房屋建筑物 Fixed assets - Buildings B}8xA}<
固定资产-机器设备 Fixed assets - Plant and machinery %719h>$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ql^I$5&
固定资产-运输设备 Fixed assets - Automobiles Yo3my>N&g
累计折旧 Accumulated depreciation 2{Nv&ZX?
固定资产减值准备 Impairment of fixed assets K>X#,lE-
工程物资-专用材料 Project material - specific materials j'FSd*5m
工程物资-专用设备 Project material - specific equipment 1@sy:{
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工程物资-预付大型设备款 Project material - prepaid for equipment `"zXf -qeE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +<7~yZ[Z8
在建工程 Construction in progress #qY`xH'>
在建工程减值准备 Impairment of construction in progress P2pdXNV
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent b?eIFI&w^l
无形资产-非专利技术 Intangible assets - industrial property and know-how n@ lf+
无形资产-商标权 Intangible assets - trademark rights .Nz2K[
无形资产-土地使用权 Intangible assets - land use rights S
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无形资产-商誉 Intangible assets - goodwill :["iBrFp
无形资产减值准备 Impairment of intangible assets Aon
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长期待摊费用 Deferred assets ,%7>%*nhk
未确认融资费用 Unrecognized finance fees lYldq)qB{
其他长期资产 Other long term assets ~``oKiPg@
递延税款借项 Deferred assets debits ZN#mu
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应付票据 Notes payable T#kPn#|
应付帐款 Trade creditors #'[4k:
预收帐款 Adanvances from customers V:HxRMF2X
代销商品款 Consignment-in payables =i[ _C>U
其他应交款 Other payable to government QG
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其他应付款 Other creditors H<41H;m
应付股利 Proposed dividends TG9 a1q
待转资产价值 Donated assets w%F~4|F
预计负债 Accrued liabilities UngDXD )
应付短期债券 Short-term debentures payable @v&hr
其他流动负债 Other current liabilities Q`-JRY-
预提费用 Accrued expenses y "6;O 0
应付工资 Payroll payable {7swE(N
应付福利费 Welfare payable +.^BM/z^O
短期借款-抵押借款 Bank loans - Short term - pledged @=JOAo
短期借款-信用借款 Bank loans - Short term - credit C$?gt-tJ'
短期借款-担保借款 Bank loans - Short term - guaranteed 0Cd)w4C
一年内到期长期借款 Long term loans due within one year |8^53*f ?
一年内到期长期应付款 Long term payable due within one year Ahl-EVIr<
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value _wMx KM
应付债券-债券溢价 Bond payable - Excess &$$KC?!w
应付债券-债券折价 Bond payable - Discount ZLm?8g6-
应付债券-应计利息 Bond payable - Accrued interest ]S!:p>R
长期应付款 Long term payable FyleK+D?
专项应付款 Specific payable &[71~.Od
其他长期负债 Other long term liabilities c"HB7
应交税金-所得税 Tax payable - income tax 8Ld{Xg
应交税金-增值税 Tax payable - VAT WOBLgM,|
应交税金-营业税 Tax payable - business tax tDw(k[aK@
应交税金-消费税 Tax payable - consumable tax q,S[[{("
应交税金-其他 Tax payable - others Xc8r[dX
递延税款贷项 Deferred taxation credit {jdtNtw
股本 Share capital khFr%u ?S
已归还投资 Investment returned pUbf]3 t
利润分配-其他转入 Profit appropriation - other transfer in 8i$quHd&x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *i LlBE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \tR](, /
利润分配-提取储备基金 Profit appropriation - reserve fund ) 0NKL:u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund })#VO-J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u NmbR8Mx
利润分配-利润归还投资 Profit appropriation - return investment by profit 0F48T<i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =Q+i(UGHi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K|^PHe
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U-^qVlw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }-` N^
期初未分配利润 Retained earnings, beginning of the year `Xs3^FJt
资本公积-股本溢价 Capital surplus - share premium \vg(@)$q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b$@vJ7V!
资本公积-接受现金捐赠 Capital surplus - cash donation jGm`Qg{<
资本公积-股权投资准备 Capital surplus - investment reserve QjT$.pUd
资本公积-拨款转入 Capital surplus - subsidiary Uk1|y\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hSAdD!
资本公积-其他 Capital surplus - others ~l {*XM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (U_`Q1Jo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1`6kc9f.
盈余公积-储备基金 Surplus reserve - reserve fund ws/e~ T<c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xE>jlr?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~,YxUn8@
主营业务收入 Sales 3{:AG,G
主营业务成本 Cost of sales y~ 2C2'7
主营业务税金及附加 Sales tax ov3
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营业费用 Operating expenses yP<ngi^s=
管理费用 General and administrative expenses ]S
财务费用 Financial expenses ) |t;nK,
投资收益 Investment income DUrfC[jpv
其他业务收入 Other operating income Ga<Uvr%+
营业外收入 Non-operating income =Ff _)k
补贴收入 Subsidy income hw5NHZ I'
其他业务支出 Other operating expenses I8x,8}o>V
营业外支出 Non-operating expenses nu(;yIRP
所得税 Income tax 8n&Gn%DvX
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