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 。 ?FMHK\
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现金 Cash in hand l'3NiIX
银行存款 Cash in bank t}'Oh}CG
其他货币资金-外埠存款Other monetary assets - cash in other cities cHJ
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 2^UFP+Yw
其他货币资金-银行汇票 Other monetary assets - bank draft Yj0Ss{Ep
其他货币资金-信用卡 Other monetary assets - credit cards u:m]-'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -u{k
其他货币资金-存出投资款 Other monetary assets - cash for investment j/^0q90QO
短期投资-股票投资 Investments - Short term - stocks (V e[FhA
短期投资-债券投资 Investments - Short term - bonds /3+7a\|mKr
短期投资-基金投资 Investments - Short term - funds @.CPZT
短期投资-其他投资 Investments - Short term - others 25YJH1x
短期投资跌价准备 Provision for short-term investment bcj7.rh]'h
长期股权投资-股票投资 Long term equity investment - stocks CiPD+I
长期股权投资-其他股权投资 Long term equity investment - others ]MB^0:F-
长期债券投资-债券投资 Long term securities investemnt - bonds eU{=x$o6S
长期债券投资-其他债权投资 Long term securities investment - others vhhsOga
长期投资减值准备 Provision for long-term investment YO-O-NEP
应收票据 Notes receivable IOIGLtB
应收股利 Dividends receivable xQJdt$]U@
应收利息 Interest receivable z@iY(;Qo
应收帐款 Trade debtors ~Dkje
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z),l&7
预付帐款 Prepayment M:C*?;K:
应收补贴款 Allowance receivable p=7kFv
其他应收款 Other debtors :&TOQ<vM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors i[jAAr$
其他流动资产 Other current assets L"('gc!W
物资采购 Purchase U 2\{(y
原材料 Raw materials g~Q#U;]
包装物 Packing materials < ^J!*>
低值易耗品 Low value consumbles $> #PhOC
材料成本差异 Material cost difference ADHe![6q
自制半成品 Self-manufactured goods 6o,,w^
库存商品 Finished goods a(BC(^1!
商品进销差价 Difference between purchase & sales of commodities k`TEA?RfQ
委托加工物资 Consigned processiong material J-I7K!B
委托代销商品 Consignment-out JBjz2$ZM
受托代销商品 Consignment-in 0BVMLRB
分期收款发出商品 Goods on instalment sales !_V*VD
存货跌价准备 Provision for obsolete stocks /wvA]
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待摊费用 Prepaid expenses A?6b)B/e?
待处理流动资产损益 Unsettled G/L on current assets 0HG*KW
待处理固定资产损益 Unsettled G/L on fixed assets =ohdL_6
委托贷款-本金 Consignment loan - principle Vr5a:u'
委托贷款-利息 Consignment loan - interest ]>`Q"g~0
委托贷款-减值准备 Consignment loan - provision v3aiX
固定资产-房屋建筑物 Fixed assets - Buildings \6@}HFH
固定资产-机器设备 Fixed assets - Plant and machinery GH:Au
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1 k
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固定资产-运输设备 Fixed assets - Automobiles nre8 F
累计折旧 Accumulated depreciation nC`=quM9
固定资产减值准备 Impairment of fixed assets F /t
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工程物资-专用材料 Project material - specific materials fh,Y#. V`
工程物资-专用设备 Project material - specific equipment Hj2P|;2S
工程物资-预付大型设备款 Project material - prepaid for equipment 9$d (`-&9p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production oA42?I ^
在建工程 Construction in progress I98wMV8
在建工程减值准备 Impairment of construction in progress !)&-\!M>
固定资产清理 Disposal of fixed assets du47la 3
无形资产-专利权 Intangible assets - patent v8wN2[fC
无形资产-非专利技术 Intangible assets - industrial property and know-how hr)TC-
无形资产-商标权 Intangible assets - trademark rights )ns;S
无形资产-土地使用权 Intangible assets - land use rights Y
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无形资产-商誉 Intangible assets - goodwill kW/ksz0)
无形资产减值准备 Impairment of intangible assets ,cbP yg
长期待摊费用 Deferred assets \3Xt\1qN4
未确认融资费用 Unrecognized finance fees rfCoi>{<
其他长期资产 Other long term assets *!nS4[d
递延税款借项 Deferred assets debits 9`vse>,-hg
应付票据 Notes payable s]=kD
应付帐款 Trade creditors B"{CWH O
预收帐款 Adanvances from customers 2f~s$I&l#
代销商品款 Consignment-in payables /+66y=`UJ
其他应交款 Other payable to government cLB"<mG
其他应付款 Other creditors -pLb%f0?
应付股利 Proposed dividends zM)o^Fn2
待转资产价值 Donated assets tc#
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预计负债 Accrued liabilities ~}TVM%0RTq
应付短期债券 Short-term debentures payable I@x*>
其他流动负债 Other current liabilities 3EzI~Zsx
预提费用 Accrued expenses
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应付工资 Payroll payable l?#([(WM
应付福利费 Welfare payable E7j]"\~ i
短期借款-抵押借款 Bank loans - Short term - pledged q 2=^l
短期借款-信用借款 Bank loans - Short term - credit ^TB%| yZ _
短期借款-担保借款 Bank loans - Short term - guaranteed *Jp>)>
一年内到期长期借款 Long term loans due within one year JbG+ysn
一年内到期长期应付款 Long term payable due within one year 8BWLi5R[
长期借款 Bank loans - Long term c.d*DM}W
应付债券-债券面值 Bond payable - Par value ."=Bx2
应付债券-债券溢价 Bond payable - Excess irrQ$N}
应付债券-债券折价 Bond payable - Discount m4kmJaM
应付债券-应计利息 Bond payable - Accrued interest 7eu7ie6
长期应付款 Long term payable 7]
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专项应付款 Specific payable a0.)zgWr
其他长期负债 Other long term liabilities $r_z""eOc
应交税金-所得税 Tax payable - income tax NEK;'"~
应交税金-增值税 Tax payable - VAT WxIP~
应交税金-营业税 Tax payable - business tax Bv/v4(G5g
应交税金-消费税 Tax payable - consumable tax #<l;YT8
应交税金-其他 Tax payable - others ,9q5jOnk
递延税款贷项 Deferred taxation credit PRf2@0ZV
股本 Share capital !5p01]7
已归还投资 Investment returned TNiF
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利润分配-其他转入 Profit appropriation - other transfer in Na[bCt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !f"@pR6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R#Ss_y
利润分配-提取储备基金 Profit appropriation - reserve fund !QC->
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q?\3m3
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v`nodI
利润分配-利润归还投资 Profit appropriation - return investment by profit (8{h I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tohYwXN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r)h+pga5^E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IWKQU/l!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]k >S0
期初未分配利润 Retained earnings, beginning of the year "rkP@ja9n
资本公积-股本溢价 Capital surplus - share premium 6``!DMDt/P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9n44 *sZ
资本公积-接受现金捐赠 Capital surplus - cash donation -S9$C*t
资本公积-股权投资准备 Capital surplus - investment reserve /S P^fB*y
资本公积-拨款转入 Capital surplus - subsidiary 5qUyOkI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6i>xCb
资本公积-其他 Capital surplus - others My=p>{s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T4w`I;&v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z`{Ld9W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ue~M.LZb
盈余公积-储备基金 Surplus reserve - reserve fund r=s2wjk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment =[vT=sHz7
主营业务收入 Sales b+3{ bE
主营业务成本 Cost of sales "EhA _ =i
主营业务税金及附加 Sales tax +FyG{1?<
营业费用 Operating expenses g6r3V.X
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管理费用 General and administrative expenses [% YCupr#
财务费用 Financial expenses 'KM@$2tK^q
投资收益 Investment income s6!aGZ
其他业务收入 Other operating income kg9ZSkJr
营业外收入 Non-operating income qfG
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补贴收入 Subsidy income M(SH3~
其他业务支出 Other operating expenses \>M3E
营业外支出 Non-operating expenses J`V7FlM
所得税 Income tax P(qUx9
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