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 。 N|3a(mtiZ'
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现金 Cash in hand _, r6t
银行存款 Cash in bank kZK1{
其他货币资金-外埠存款Other monetary assets - cash in other cities mb?r{WCi
其他货币资金-银行本票 Other monetary assets - cashier‘s check sDZ
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其他货币资金-银行汇票 Other monetary assets - bank draft 5L 0w!q'W
其他货币资金-信用卡 Other monetary assets - credit cards r}4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?Z2_y-
其他货币资金-存出投资款 Other monetary assets - cash for investment n_/;j$h
短期投资-股票投资 Investments - Short term - stocks 9}|t`V"
短期投资-债券投资 Investments - Short term - bonds T!2gOe
短期投资-基金投资 Investments - Short term - funds !<UdG+iV
短期投资-其他投资 Investments - Short term - others m:W+s4!E
短期投资跌价准备 Provision for short-term investment 5M?
I-m
长期股权投资-股票投资 Long term equity investment - stocks xFj<KvV[
长期股权投资-其他股权投资 Long term equity investment - others ,opS)C$
长期债券投资-债券投资 Long term securities investemnt - bonds WX&0;Kr
长期债券投资-其他债权投资 Long term securities investment - others 9&"wfN N
长期投资减值准备 Provision for long-term investment 6[3>[ej:x
应收票据 Notes receivable @M)"
应收股利 Dividends receivable W5(.Hub}
应收利息 Interest receivable 5`FPv4
应收帐款 Trade debtors R/\ qDY,@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p1']+4r%
预付帐款 Prepayment (r-8*)Qh8
应收补贴款 Allowance receivable G\B:iyKl
其他应收款 Other debtors ehV}}1>O
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !a7YM4D
其他流动资产 Other current assets A(1WQUu j
物资采购 Purchase `s\E"QeZN
原材料 Raw materials zxrbEE Q
包装物 Packing materials wqF_hs(O
低值易耗品 Low value consumbles P0l.sVqL
材料成本差异 Material cost difference *XkgwJq
自制半成品 Self-manufactured goods >l =;6QL
库存商品 Finished goods R,8460e7
商品进销差价 Difference between purchase & sales of commodities 2Xqa?ay0>
委托加工物资 Consigned processiong material u
a_(wBipy
委托代销商品 Consignment-out ,xg(F0q
受托代销商品 Consignment-in [u;>b?[{
分期收款发出商品 Goods on instalment sales n*m
"yp
存货跌价准备 Provision for obsolete stocks W0LJXp-v
待摊费用 Prepaid expenses ?#|
in}
待处理流动资产损益 Unsettled G/L on current assets F
@uOXNz)
待处理固定资产损益 Unsettled G/L on fixed assets bb!cZ>Z
委托贷款-本金 Consignment loan - principle a/gr1
委托贷款-利息 Consignment loan - interest feT.d +Fd
委托贷款-减值准备 Consignment loan - provision 5iZ;7
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固定资产-房屋建筑物 Fixed assets - Buildings XSktbk
固定资产-机器设备 Fixed assets - Plant and machinery 7xfN}iHG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?Vc/mO2X
固定资产-运输设备 Fixed assets - Automobiles t|v_[Za}Z
累计折旧 Accumulated depreciation {KqERS&
g
固定资产减值准备 Impairment of fixed assets K
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工程物资-专用材料 Project material - specific materials "64D.c(r$
工程物资-专用设备 Project material - specific equipment g)=-%n'RoE
工程物资-预付大型设备款 Project material - prepaid for equipment POb2U1Sj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xX\A&9m
在建工程 Construction in progress VcORRUp
在建工程减值准备 Impairment of construction in progress uE&2M>2
固定资产清理 Disposal of fixed assets _MzdbUb5,
无形资产-专利权 Intangible assets - patent wQrD(Dv(yA
无形资产-非专利技术 Intangible assets - industrial property and know-how f=Kt[|%'e
无形资产-商标权 Intangible assets - trademark rights N3|aNQ=X0
无形资产-土地使用权 Intangible assets - land use rights BF(Kaf;<t.
无形资产-商誉 Intangible assets - goodwill x}jiHV@=
无形资产减值准备 Impairment of intangible assets f= 33+8I
长期待摊费用 Deferred assets P+(Y
s[J3
未确认融资费用 Unrecognized finance fees \)+s)&JLb
其他长期资产 Other long term assets T#=&oy7
递延税款借项 Deferred assets debits `YK%I8
应付票据 Notes payable V w5@)l*f
应付帐款 Trade creditors M%N_4j.
预收帐款 Adanvances from customers rE4qPzL
代销商品款 Consignment-in payables H 2UR
其他应交款 Other payable to government 1w|u
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其他应付款 Other creditors
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应付股利 Proposed dividends m.>y(TI
待转资产价值 Donated assets 0r ilg
预计负债 Accrued liabilities g?e-D.pSF
应付短期债券 Short-term debentures payable 'Q4V(.
其他流动负债 Other current liabilities ^A;(#5A]7
预提费用 Accrued expenses
4d )Q
应付工资 Payroll payable d<>jhp5el
应付福利费 Welfare payable ul ag$ge
短期借款-抵押借款 Bank loans - Short term - pledged 42 &m)
短期借款-信用借款 Bank loans - Short term - credit zXT[}J VV
短期借款-担保借款 Bank loans - Short term - guaranteed .6y(ox|LL
一年内到期长期借款 Long term loans due within one year E@S5|CM
一年内到期长期应付款 Long term payable due within one year :~B'6b
长期借款 Bank loans - Long term "(^1Dm$(
应付债券-债券面值 Bond payable - Par value =f-.aq(G/
应付债券-债券溢价 Bond payable - Excess mx")cGGQ
应付债券-债券折价 Bond payable - Discount P:tl)ob
应付债券-应计利息 Bond payable - Accrued interest u
f}Q{@Ab
长期应付款 Long term payable D>I|(B!.p8
专项应付款 Specific payable w\Bx=a>vc
其他长期负债 Other long term liabilities UZ3oc[#D=]
应交税金-所得税 Tax payable - income tax te8lF{R
应交税金-增值税 Tax payable - VAT U\`H0'
应交税金-营业税 Tax payable - business tax zoO9N oUHW
应交税金-消费税 Tax payable - consumable tax h2fTG
应交税金-其他 Tax payable - others x#&%lJT
递延税款贷项 Deferred taxation credit b}5hqIy
股本 Share capital 8CN0Q&|
已归还投资 Investment returned 7d'gG[Z^^
利润分配-其他转入 Profit appropriation - other transfer in ,L,?xvWG
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `B7
1 `
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U{~R39
利润分配-提取储备基金 Profit appropriation - reserve fund D"+xF&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :Y
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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 ]Qb85;0)
利润分配-利润归还投资 Profit appropriation - return investment by profit -~
5|_G2Y"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qra5&Fvb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aBx8wl*Vm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tx01*2]pX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L?p,Sy<RI
期初未分配利润 Retained earnings, beginning of the year OBJk\j+Wi
资本公积-股本溢价 Capital surplus - share premium z4[S02s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )4/227b/(
资本公积-接受现金捐赠 Capital surplus - cash donation =#ls<Zo:
资本公积-股权投资准备 Capital surplus - investment reserve 4'ymPPY
资本公积-拨款转入 Capital surplus - subsidiary
< &~KYu\r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [MVG\6Up(
资本公积-其他 Capital surplus - others I%fz^:[#<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,c\3b)ax
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cWG?`6xU&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :D !}jN/)
盈余公积-储备基金 Surplus reserve - reserve fund #
{u>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _&
qM^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d
%Z+.O
主营业务收入 Sales K,\Bj/V(
主营业务成本 Cost of sales qC?\i['`
主营业务税金及附加 Sales tax ]$gBX=
营业费用 Operating expenses `:fc*n,*
管理费用 General and administrative expenses h%T$m_
财务费用 Financial expenses A(>kp=~
投资收益 Investment income 9e:}qO5)
其他业务收入 Other operating income q[w
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营业外收入 Non-operating income p|b&hgA
补贴收入 Subsidy income |p7k2wzN
其他业务支出 Other operating expenses 7JI&tlR4\c
营业外支出 Non-operating expenses E6NrBPm
所得税 Income tax R^=)Ucj
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