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 。 y %k`
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现金 Cash in hand KAg<s}gQJ
银行存款 Cash in bank 9iQcK&D
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其他货币资金-外埠存款Other monetary assets - cash in other cities %;.|?gR
其他货币资金-银行本票 Other monetary assets - cashier‘s check }G8RJxy
其他货币资金-银行汇票 Other monetary assets - bank draft GXEOgf#i
其他货币资金-信用卡 Other monetary assets - credit cards ,x+_/kqx
其他货币资金-信用证保证金 Other monetary assets - L/C deposit NRS!Ox
其他货币资金-存出投资款 Other monetary assets - cash for investment x*#F|N4~',
短期投资-股票投资 Investments - Short term - stocks lA4Bq
短期投资-债券投资 Investments - Short term - bonds 3q:-98DT
短期投资-基金投资 Investments - Short term - funds 5k`[a93T
短期投资-其他投资 Investments - Short term - others lPS A
短期投资跌价准备 Provision for short-term investment g~L1e5C]z
长期股权投资-股票投资 Long term equity investment - stocks y*M,&,$
长期股权投资-其他股权投资 Long term equity investment - others `p&ko$i2
长期债券投资-债券投资 Long term securities investemnt - bonds ]|q\^k)JU
长期债券投资-其他债权投资 Long term securities investment - others VA _O0y2
长期投资减值准备 Provision for long-term investment c;w~ -7Q*|
应收票据 Notes receivable
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应收股利 Dividends receivable .P=uR8
应收利息 Interest receivable @= c{GAj
应收帐款 Trade debtors #lyvb.;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %*.;3;m
预付帐款 Prepayment @o+T<}kW X
应收补贴款 Allowance receivable PL8
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其他应收款 Other debtors ~Exd_c9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors XM/P2=;
其他流动资产 Other current assets 5eC5oX>
物资采购 Purchase DA
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原材料 Raw materials %r5&CUE5?
包装物 Packing materials `4cs.ab
低值易耗品 Low value consumbles oHmU|
材料成本差异 Material cost difference #K7i<Bf
自制半成品 Self-manufactured goods W%09.bF
库存商品 Finished goods O.=~/!(
商品进销差价 Difference between purchase & sales of commodities do{#y*B/g!
委托加工物资 Consigned processiong material k@5,6s:
委托代销商品 Consignment-out
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受托代销商品 Consignment-in `n:IXD5'
分期收款发出商品 Goods on instalment sales v@k62@;
存货跌价准备 Provision for obsolete stocks n@BE*I<"
待摊费用 Prepaid expenses ^(8 i``V
待处理流动资产损益 Unsettled G/L on current assets [pbX_
待处理固定资产损益 Unsettled G/L on fixed assets J`O4]XRY
委托贷款-本金 Consignment loan - principle 8\8uXOS
委托贷款-利息 Consignment loan - interest yXNE2K
委托贷款-减值准备 Consignment loan - provision Q8M&nf
固定资产-房屋建筑物 Fixed assets - Buildings ',0~ \V
固定资产-机器设备 Fixed assets - Plant and machinery ?ZS
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dUn8Xqj1
固定资产-运输设备 Fixed assets - Automobiles i^uC4S~
累计折旧 Accumulated depreciation N_L&!%s
固定资产减值准备 Impairment of fixed assets !23W=N}82
工程物资-专用材料 Project material - specific materials TE*$NxQ 2
工程物资-专用设备 Project material - specific equipment >qx~m>2|8]
工程物资-预付大型设备款 Project material - prepaid for equipment #hd<5+$U}l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t1B0M4x9
在建工程 Construction in progress 3WJ> T1we
在建工程减值准备 Impairment of construction in progress O6;>]/`
固定资产清理 Disposal of fixed assets VzpPopD,QW
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how rK~362|mo
无形资产-商标权 Intangible assets - trademark rights 1
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无形资产-土地使用权 Intangible assets - land use rights N)RWC7th{
无形资产-商誉 Intangible assets - goodwill %>i7A?L
无形资产减值准备 Impairment of intangible assets i TD}gC
长期待摊费用 Deferred assets ;FZ\PxN
未确认融资费用 Unrecognized finance fees d"XS;;l%<
其他长期资产 Other long term assets `Dh %c%j)
递延税款借项 Deferred assets debits 5DyN=[b
应付票据 Notes payable `+B+RQl}[
应付帐款 Trade creditors q
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预收帐款 Adanvances from customers z.Y7 u3K.8
代销商品款 Consignment-in payables N jq#@*>[p
其他应交款 Other payable to government {L$b$u$7:
其他应付款 Other creditors .2
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应付股利 Proposed dividends yixW>W}
待转资产价值 Donated assets ynM{hN.+ H
预计负债 Accrued liabilities K;6K!6J:[
应付短期债券 Short-term debentures payable #jr;.;8sQ
其他流动负债 Other current liabilities v.6"<nT2
预提费用 Accrued expenses 4>Uo0NfL
应付工资 Payroll payable ~c?yHpZx%
应付福利费 Welfare payable I6y&6g
短期借款-抵押借款 Bank loans - Short term - pledged 9z'</tJ`
短期借款-信用借款 Bank loans - Short term - credit Q(k$HP
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year b
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一年内到期长期应付款 Long term payable due within one year {, APZ`q|
长期借款 Bank loans - Long term D{'Na5(
应付债券-债券面值 Bond payable - Par value ~8pf.^,fi
应付债券-债券溢价 Bond payable - Excess pJa FPO..|
应付债券-债券折价 Bond payable - Discount }~QB2&3
应付债券-应计利息 Bond payable - Accrued interest {K3\S
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长期应付款 Long term payable tsfOPth$*
专项应付款 Specific payable $o]zNW;X
其他长期负债 Other long term liabilities Y[s
应交税金-所得税 Tax payable - income tax 0A?w,A`"
应交税金-增值税 Tax payable - VAT B"KsYB79t
应交税金-营业税 Tax payable - business tax ts?b[v
应交税金-消费税 Tax payable - consumable tax `Q(ac|
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应交税金-其他 Tax payable - others $Q{1^
递延税款贷项 Deferred taxation credit D<++6HN
股本 Share capital
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已归还投资 Investment returned wmo'Pl
利润分配-其他转入 Profit appropriation - other transfer in @z/]!n\~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i+&="Z@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'R]Z9h
利润分配-提取储备基金 Profit appropriation - reserve fund {]D!@87
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1v2wP2]|;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bq(*r:`"
利润分配-利润归还投资 Profit appropriation - return investment by profit p+8]H
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends (sqS(xIY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P< WD_W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pHg8(ru|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (
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期初未分配利润 Retained earnings, beginning of the year ['R=@.
资本公积-股本溢价 Capital surplus - share premium -S,dG|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /$eEj
资本公积-接受现金捐赠 Capital surplus - cash donation 3gabk/
资本公积-股权投资准备 Capital surplus - investment reserve =JVRm
2#*
资本公积-拨款转入 Capital surplus - subsidiary 5\4>H6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4uftx1o
资本公积-其他 Capital surplus - others EL}v>sC
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3&y
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nr-mf]W&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cF(9[8c{
盈余公积-储备基金 Surplus reserve - reserve fund X! 2|_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~36c0 =
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (B$FX<K3
主营业务收入 Sales 8V|-BP5^
主营业务成本 Cost of sales vq5I 2
主营业务税金及附加 Sales tax \clWrK
营业费用 Operating expenses FBY~Z$o0
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管理费用 General and administrative expenses /Hx0=
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财务费用 Financial expenses "V^jAPDXb
投资收益 Investment income X^.r@tT
其他业务收入 Other operating income |Q I3H]T7
营业外收入 Non-operating income sQ
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补贴收入 Subsidy income wcL0#[
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其他业务支出 Other operating expenses \!^o<$s.G
营业外支出 Non-operating expenses D$mrnm4d
所得税 Income tax f:UN~z'yr
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