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 。 8UXjm_B^'
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现金 Cash in hand gQ o]
银行存款 Cash in bank m;H.#^b*
其他货币资金-外埠存款Other monetary assets - cash in other cities v0
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其他货币资金-银行本票 Other monetary assets - cashier‘s check X\`_3=
其他货币资金-银行汇票 Other monetary assets - bank draft ]9YJ,d@J
其他货币资金-信用卡 Other monetary assets - credit cards $Z!`Hb
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @GBxL*e
其他货币资金-存出投资款 Other monetary assets - cash for investment (X $=Q6
短期投资-股票投资 Investments - Short term - stocks m4TE5q% 3
短期投资-债券投资 Investments - Short term - bonds ujDd1Bxf?
短期投资-基金投资 Investments - Short term - funds 3*]eigi)
短期投资-其他投资 Investments - Short term - others H35S#+KX
短期投资跌价准备 Provision for short-term investment Y#!UPhg<
长期股权投资-股票投资 Long term equity investment - stocks 00G%gQXk,
长期股权投资-其他股权投资 Long term equity investment - others *EOdEFsR/
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others gD,1 06%
长期投资减值准备 Provision for long-term investment "oTHq]Ku
应收票据 Notes receivable 7FzA*
应收股利 Dividends receivable %j:]^vqFA
应收利息 Interest receivable bt"W(m&f
应收帐款 Trade debtors =+/eLKG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !Z`j2
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预付帐款 Prepayment
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应收补贴款 Allowance receivable '{a/2
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其他应收款 Other debtors udxFz2>_l$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xe#FUS
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其他流动资产 Other current assets )2pbpbWX>
物资采购 Purchase _4rFEYz$d
原材料 Raw materials $Wjww-mx
包装物 Packing materials VbJiZw(aR
低值易耗品 Low value consumbles I, -hf=-
材料成本差异 Material cost difference kjW+QT?T&
自制半成品 Self-manufactured goods iWei
库存商品 Finished goods ?{\nf7Y
商品进销差价 Difference between purchase & sales of commodities 1QqYQafA
委托加工物资 Consigned processiong material Wl;.%.]>
委托代销商品 Consignment-out `NnUyQ;T
受托代销商品 Consignment-in TMAJb+@l:
分期收款发出商品 Goods on instalment sales $56Z#'(D
存货跌价准备 Provision for obsolete stocks qHsUP;7
待摊费用 Prepaid expenses 6FUw"|\u{
待处理流动资产损益 Unsettled G/L on current assets +awW3^1Ed
待处理固定资产损益 Unsettled G/L on fixed assets y)F;zW<+
委托贷款-本金 Consignment loan - principle ~J5+i9T.
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委托贷款-利息 Consignment loan - interest @x9a?L.48
委托贷款-减值准备 Consignment loan - provision 03xa'Of>
固定资产-房屋建筑物 Fixed assets - Buildings wHsYF`
固定资产-机器设备 Fixed assets - Plant and machinery l]@&D#3ZM
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kQ4dwF~
固定资产-运输设备 Fixed assets - Automobiles r>dwDBE
累计折旧 Accumulated depreciation J cg,#@
固定资产减值准备 Impairment of fixed assets *"R|4"uy
工程物资-专用材料 Project material - specific materials CEXyrs<
工程物资-专用设备 Project material - specific equipment ,/YF-L$(t
工程物资-预付大型设备款 Project material - prepaid for equipment {n(b{ibl
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e`@ # *}A
在建工程 Construction in progress oE<`VY|
在建工程减值准备 Impairment of construction in progress w3#Wh|LQ-
固定资产清理 Disposal of fixed assets 7q?9Tj3
无形资产-专利权 Intangible assets - patent VOKZ dC-
无形资产-非专利技术 Intangible assets - industrial property and know-how L=c!:p|7)
无形资产-商标权 Intangible assets - trademark rights So{x]x:f
无形资产-土地使用权 Intangible assets - land use rights ?;KKw*
无形资产-商誉 Intangible assets - goodwill ]P#XVDn+;
无形资产减值准备 Impairment of intangible assets Cnnh7`
长期待摊费用 Deferred assets rJPb 3F
未确认融资费用 Unrecognized finance fees #?5 (o
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits qgE 73.!`6
应付票据 Notes payable '/`= R
应付帐款 Trade creditors cYFiJJLG]
预收帐款 Adanvances from customers ]NjX?XdX<
代销商品款 Consignment-in payables VK}fsOnj0
其他应交款 Other payable to government =2[7
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其他应付款 Other creditors lFa02p0
应付股利 Proposed dividends `%CtWJ(e
待转资产价值 Donated assets :Nu^
预计负债 Accrued liabilities M>DaQ`b
应付短期债券 Short-term debentures payable Ks=>K(V6
其他流动负债 Other current liabilities 0*%Z's\M"
预提费用 Accrued expenses aJYgzr,
应付工资 Payroll payable q+P|l5_
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应付福利费 Welfare payable UH]l9Aq$P
短期借款-抵押借款 Bank loans - Short term - pledged xG}(5Tt
短期借款-信用借款 Bank loans - Short term - credit AP
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短期借款-担保借款 Bank loans - Short term - guaranteed M9EfU
一年内到期长期借款 Long term loans due within one year +cIUGFp}
一年内到期长期应付款 Long term payable due within one year , 3,gG"
长期借款 Bank loans - Long term '#s05hr
应付债券-债券面值 Bond payable - Par value g$HwxA9Gp/
应付债券-债券溢价 Bond payable - Excess thV>j9'
应付债券-债券折价 Bond payable - Discount HkQ*y$$
应付债券-应计利息 Bond payable - Accrued interest }xBc0gr
长期应付款 Long term payable #~SP)Ukp
专项应付款 Specific payable szsk;a
其他长期负债 Other long term liabilities ElS 9?Q+
应交税金-所得税 Tax payable - income tax Xg<*@4RD8
应交税金-增值税 Tax payable - VAT lCAIK
应交税金-营业税 Tax payable - business tax 5Ycco,x
应交税金-消费税 Tax payable - consumable tax TftHwe):V
应交税金-其他 Tax payable - others `jzTmt
递延税款贷项 Deferred taxation credit m0LTx\w!
股本 Share capital =g/{%;
已归还投资 Investment returned /E
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利润分配-其他转入 Profit appropriation - other transfer in +u!0rLb
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n9@ of
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jZh';M8"
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 20vXSYa~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bA=
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利润分配-利润归还投资 Profit appropriation - return investment by profit G:<`moKgL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7nHF@Y|*"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J\d3N7_d
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )E6;-rD0^+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :/:.Kb
期初未分配利润 Retained earnings, beginning of the year $rz=6h
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =:D aS`~V
资本公积-接受现金捐赠 Capital surplus - cash donation =0^Ruh
资本公积-股权投资准备 Capital surplus - investment reserve _7IKzUn9g[
资本公积-拨款转入 Capital surplus - subsidiary \cC%!4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation { T4
资本公积-其他 Capital surplus - others &C_'p {G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !,[C]Q1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YGv<VOWG2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QFg sq{
盈余公积-储备基金 Surplus reserve - reserve fund V6t,BJjS
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dY@WI[yog
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *GxTX3i}vc
主营业务收入 Sales 0@G")L
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主营业务成本 Cost of sales {Z3dF)>
主营业务税金及附加 Sales tax RE=`
营业费用 Operating expenses j'%$XvI
管理费用 General and administrative expenses rFaF
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财务费用 Financial expenses PH?#)lD
投资收益 Investment income @fs`=lL/
其他业务收入 Other operating income
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营业外收入 Non-operating income Np'2}6P
补贴收入 Subsidy income ?_"+^R z
其他业务支出 Other operating expenses Y2d;E.DH8
营业外支出 Non-operating expenses }b=}uiR#
所得税 Income tax w=LP"bqlI
f 1w~!O9