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 。 a
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现金 Cash in hand
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银行存款 Cash in bank F'^?s= QX
其他货币资金-外埠存款Other monetary assets - cash in other cities Pe?b#
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其他货币资金-银行本票 Other monetary assets - cashier‘s check BVv{:m{w
其他货币资金-银行汇票 Other monetary assets - bank draft 1g_D
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其他货币资金-信用卡 Other monetary assets - credit cards i"
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit &\AW}xp
其他货币资金-存出投资款 Other monetary assets - cash for investment L'<.#(|
短期投资-股票投资 Investments - Short term - stocks @JpkG%eK
短期投资-债券投资 Investments - Short term - bonds _#TbOfu
短期投资-基金投资 Investments - Short term - funds rjL4t^rT
短期投资-其他投资 Investments - Short term - others lAo S 9w
短期投资跌价准备 Provision for short-term investment 6}GcMhU<r
长期股权投资-股票投资 Long term equity investment - stocks )cYbE1=u8>
长期股权投资-其他股权投资 Long term equity investment - others /%i: (Ny
长期债券投资-债券投资 Long term securities investemnt - bonds ?a'P;&@7
长期债券投资-其他债权投资 Long term securities investment - others O@sJ#i>
长期投资减值准备 Provision for long-term investment 6Wc'5t3
应收票据 Notes receivable (GbZt{.
应收股利 Dividends receivable JId|LHf*P
应收利息 Interest receivable lH%-#2]
应收帐款 Trade debtors &E`=pe/e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {Zrf>ST
预付帐款 Prepayment "UTAh6[3oD
应收补贴款 Allowance receivable KN"<f:u
其他应收款 Other debtors >2dF^cDE-3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d @>1m:p
其他流动资产 Other current assets MUvgmJsN
物资采购 Purchase g0A,VX:2
原材料 Raw materials R6-Z]Hu
包装物 Packing materials 3Tz~DdB
低值易耗品 Low value consumbles T/TMi&:?.
材料成本差异 Material cost difference )1o<}7
自制半成品 Self-manufactured goods y~;w`5;|
库存商品 Finished goods ::8c pUc`f
商品进销差价 Difference between purchase & sales of commodities s!WI:E7
委托加工物资 Consigned processiong material !MQVtn^C#
委托代销商品 Consignment-out *e
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受托代销商品 Consignment-in @&GfCg5Cb
分期收款发出商品 Goods on instalment sales 9\KMU@Ne
存货跌价准备 Provision for obsolete stocks >
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待摊费用 Prepaid expenses q,*([yX
待处理流动资产损益 Unsettled G/L on current assets U$^ $7g 3
待处理固定资产损益 Unsettled G/L on fixed assets 4-Cca
委托贷款-本金 Consignment loan - principle >^zbDU1wT
委托贷款-利息 Consignment loan - interest fQ_(2+FM
委托贷款-减值准备 Consignment loan - provision G~KYFNHr
固定资产-房屋建筑物 Fixed assets - Buildings fm&pxQjg
固定资产-机器设备 Fixed assets - Plant and machinery 0:qR,NW^#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6>j0geFyE2
固定资产-运输设备 Fixed assets - Automobiles pDM95.6
累计折旧 Accumulated depreciation T9&bY>f?
固定资产减值准备 Impairment of fixed assets (?lKedA>
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工程物资-专用材料 Project material - specific materials 2~RG\JWTA
工程物资-专用设备 Project material - specific equipment I#9q^,,F
工程物资-预付大型设备款 Project material - prepaid for equipment c`xgz#
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &20}64eW%
在建工程 Construction in progress ,'>O#kD
在建工程减值准备 Impairment of construction in progress &
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固定资产清理 Disposal of fixed assets &AhkP=Yw
无形资产-专利权 Intangible assets - patent Tb<}G
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无形资产-非专利技术 Intangible assets - industrial property and know-how QB L| n+
无形资产-商标权 Intangible assets - trademark rights zt/N)5\
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无形资产-土地使用权 Intangible assets - land use rights {`=k$1
无形资产-商誉 Intangible assets - goodwill J3,m{%EtNM
无形资产减值准备 Impairment of intangible assets s|d"2w6t
长期待摊费用 Deferred assets OGAC[s~V
未确认融资费用 Unrecognized finance fees 5Z
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其他长期资产 Other long term assets mk]8}+^.
递延税款借项 Deferred assets debits feG#*m2g
应付票据 Notes payable H/N4tWk"
应付帐款 Trade creditors wi@Qf6(mn
预收帐款 Adanvances from customers "]ZDs^7
代销商品款 Consignment-in payables <zt124y-6
其他应交款 Other payable to government EiCEB;*z|d
其他应付款 Other creditors -
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应付股利 Proposed dividends W+u-M>Cj6
待转资产价值 Donated assets "ot#g"
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable *5d6Q
其他流动负债 Other current liabilities ky=h7#wdv-
预提费用 Accrued expenses i:\|G^h
应付工资 Payroll payable p}K.-S`MQ
应付福利费 Welfare payable {
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短期借款-抵押借款 Bank loans - Short term - pledged #8@o%%Fd
短期借款-信用借款 Bank loans - Short term - credit `PS>"-AY2
短期借款-担保借款 Bank loans - Short term - guaranteed /nB|Fo_&Q
一年内到期长期借款 Long term loans due within one year = ow=3Ku
一年内到期长期应付款 Long term payable due within one year 8ib%CYR
长期借款 Bank loans - Long term *^[j6
应付债券-债券面值 Bond payable - Par value }0idFotck
应付债券-债券溢价 Bond payable - Excess ]..7t|^b&
应付债券-债券折价 Bond payable - Discount SaSj9\o
应付债券-应计利息 Bond payable - Accrued interest Er@OmNT
长期应付款 Long term payable +a0` ,Jc
专项应付款 Specific payable #dDM
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其他长期负债 Other long term liabilities Hp5.jor(k
应交税金-所得税 Tax payable - income tax O#?@'1
应交税金-增值税 Tax payable - VAT !Z<=PdI1Ys
应交税金-营业税 Tax payable - business tax 5[Uv%A?H#_
应交税金-消费税 Tax payable - consumable tax :s>x~t8g#n
应交税金-其他 Tax payable - others oMHTB!A=2
递延税款贷项 Deferred taxation credit 2(H-q(
股本 Share capital t[o_!fmxZ
已归还投资 Investment returned JasA
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利润分配-其他转入 Profit appropriation - other transfer in D`3`5.b
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D";@)\jN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~Xz?H=}U+
利润分配-提取储备基金 Profit appropriation - reserve fund M.\V/OX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y3OF+;E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v"-K-AQjB
利润分配-利润归还投资 Profit appropriation - return investment by profit hGJANA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t ^~Qv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K/M2L&C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CaR-Yk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :*Y2na)qQ
期初未分配利润 Retained earnings, beginning of the year 2]=`^rC*
资本公积-股本溢价 Capital surplus - share premium bX>R9i$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xSq{pxX
资本公积-接受现金捐赠 Capital surplus - cash donation '^M.;Giz
资本公积-股权投资准备 Capital surplus - investment reserve qKTzigjj
资本公积-拨款转入 Capital surplus - subsidiary LB`{35b-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation vUhgM'
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E8BIb 'b;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iFnD`l6)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %~L"TK`?
盈余公积-储备基金 Surplus reserve - reserve fund B>g(i=E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rqr>B(|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales < n/ 2
主营业务成本 Cost of sales HI7w@V8Ed
主营业务税金及附加 Sales tax IKV!0-={!z
营业费用 Operating expenses _!,Ees=b
管理费用 General and administrative expenses */2nh%>$
财务费用 Financial expenses d,toU I
投资收益 Investment income c(aykIVOo
其他业务收入 Other operating income N&