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 。 JsS-n'gF'
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现金 Cash in hand &,)&%Sg[
银行存款 Cash in bank onV>.7sG
其他货币资金-外埠存款Other monetary assets - cash in other cities (QiAisE
其他货币资金-银行本票 Other monetary assets - cashier‘s check 51.%;aY~z
其他货币资金-银行汇票 Other monetary assets - bank draft fd9k?,
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其他货币资金-信用卡 Other monetary assets - credit cards J,6yYIq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;9'OOz|+1
其他货币资金-存出投资款 Other monetary assets - cash for investment Zgb!E]V[
短期投资-股票投资 Investments - Short term - stocks N)Z?Z+}
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短期投资-债券投资 Investments - Short term - bonds *n"{J(Jt`
短期投资-基金投资 Investments - Short term - funds d0 /#nz
短期投资-其他投资 Investments - Short term - others aQI(Y^&%3
短期投资跌价准备 Provision for short-term investment -%4,@
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长期股权投资-股票投资 Long term equity investment - stocks +W+|%qM,\
长期股权投资-其他股权投资 Long term equity investment - others U`s{
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长期债券投资-债券投资 Long term securities investemnt - bonds #Rr%:\*
长期债券投资-其他债权投资 Long term securities investment - others ]]Ufas9
长期投资减值准备 Provision for long-term investment &Hnz8
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应收票据 Notes receivable (uidNq
应收股利 Dividends receivable hFBe,'3M
应收利息 Interest receivable e8b:)"R
应收帐款 Trade debtors Dum9lj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S5EK~#-L[
预付帐款 Prepayment wI "U7vr
应收补贴款 Allowance receivable AT|3:]3E
其他应收款 Other debtors Z5]>pJFq,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QSf|nNT
其他流动资产 Other current assets II=79$n`G
物资采购 Purchase Uoix
原材料 Raw materials >c}u>]D
包装物 Packing materials '/%
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低值易耗品 Low value consumbles z([</D?
材料成本差异 Material cost difference 9-m=*|p
自制半成品 Self-manufactured goods Oa>Ppldeg
库存商品 Finished goods l}M!8:UzU
商品进销差价 Difference between purchase & sales of commodities a"u0Q5J
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out T&7qC=E#5
受托代销商品 Consignment-in E&:,oG2M
分期收款发出商品 Goods on instalment sales |
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存货跌价准备 Provision for obsolete stocks % %UE+u@J
待摊费用 Prepaid expenses q-d:TMkc
待处理流动资产损益 Unsettled G/L on current assets IEvdV6{K
待处理固定资产损益 Unsettled G/L on fixed assets bi;1s'Y<D
委托贷款-本金 Consignment loan - principle Ilm^G}G
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委托贷款-利息 Consignment loan - interest UJ6v(:z<
委托贷款-减值准备 Consignment loan - provision lqpp)Cq
固定资产-房屋建筑物 Fixed assets - Buildings /;
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固定资产-机器设备 Fixed assets - Plant and machinery ~4cC/"q$X
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R0-j5&^jju
固定资产-运输设备 Fixed assets - Automobiles KJZ4AWH`
累计折旧 Accumulated depreciation 7"D.L-H
固定资产减值准备 Impairment of fixed assets cj5+NM"
工程物资-专用材料 Project material - specific materials ;i+#fQO7Q
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment \Y}8S/]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^5
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在建工程 Construction in progress d m%8K6|
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 Aq7osU1B
无形资产-专利权 Intangible assets - patent 9=2$8JN=(l
无形资产-非专利技术 Intangible assets - industrial property and know-how m&yJzMW|
无形资产-商标权 Intangible assets - trademark rights uY'HT|@:{
无形资产-土地使用权 Intangible assets - land use rights "C`Ub
无形资产-商誉 Intangible assets - goodwill D.XvG _
无形资产减值准备 Impairment of intangible assets |LKXOU
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长期待摊费用 Deferred assets ;sFF+^~L
未确认融资费用 Unrecognized finance fees g
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其他长期资产 Other long term assets FaJ &GOM,
递延税款借项 Deferred assets debits xKp4*[}m
应付票据 Notes payable UW
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应付帐款 Trade creditors Ooy7*W';
预收帐款 Adanvances from customers v|2T%y_
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代销商品款 Consignment-in payables <Q?F?.^
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其他应交款 Other payable to government du^J2m{f
其他应付款 Other creditors 8)I^ t81
应付股利 Proposed dividends GR32S=\
待转资产价值 Donated assets {Y9q[D'g .
预计负债 Accrued liabilities Hj,A5#|=J
应付短期债券 Short-term debentures payable #Mw8^FST
其他流动负债 Other current liabilities 2jhxQL
预提费用 Accrued expenses cYt!n5w~W
应付工资 Payroll payable `PH{syz
应付福利费 Welfare payable pyvSwD5t
短期借款-抵押借款 Bank loans - Short term - pledged C;urBsC
短期借款-信用借款 Bank loans - Short term - credit *;*r8[U}q
短期借款-担保借款 Bank loans - Short term - guaranteed PwLZkr@4^
一年内到期长期借款 Long term loans due within one year !C:$?oU
一年内到期长期应付款 Long term payable due within one year M =r)I~
长期借款 Bank loans - Long term s->^=dy
应付债券-债券面值 Bond payable - Par value V "h
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应付债券-债券溢价 Bond payable - Excess XpJ7o=?W3
应付债券-债券折价 Bond payable - Discount gB'6`'
应付债券-应计利息 Bond payable - Accrued interest DR<9#RRD
长期应付款 Long term payable sON|w86B
专项应付款 Specific payable d>C$+v>
其他长期负债 Other long term liabilities I2 P@L?h
应交税金-所得税 Tax payable - income tax <UQbt N-B\
应交税金-增值税 Tax payable - VAT [hj6N*4
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应交税金-营业税 Tax payable - business tax CzEd8jeh7
应交税金-消费税 Tax payable - consumable tax lU8`F(Mn
应交税金-其他 Tax payable - others ^r,=vO
递延税款贷项 Deferred taxation credit pIX`MlBdF
股本 Share capital @I!0-OjL
已归还投资 Investment returned B&uz;L3
利润分配-其他转入 Profit appropriation - other transfer in Jz e:[MYS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mL: sJf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [HZv8HU|
利润分配-提取储备基金 Profit appropriation - reserve fund .0]<k,JZZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k+pr \d ~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c\ l kD-\
利润分配-利润归还投资 Profit appropriation - return investment by profit N//KPh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t{vJM!kdlQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #4 pB@_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TbW38\>.R
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >I&5j/&}+
期初未分配利润 Retained earnings, beginning of the year @6
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资本公积-股本溢价 Capital surplus - share premium kpN)zxfk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7O-x<P;
资本公积-接受现金捐赠 Capital surplus - cash donation dNeVo|Y~h
资本公积-股权投资准备 Capital surplus - investment reserve }Kbb4]t|"
资本公积-拨款转入 Capital surplus - subsidiary q5)O%l !
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5]Y?m'
资本公积-其他 Capital surplus - others ^3L0w}#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SKsKPqz
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N5b!.B x-w
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ._{H~R|
盈余公积-储备基金 Surplus reserve - reserve fund VS8Rx.?
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 +!.^zp21
主营业务收入 Sales _>X+ZlpU:
主营业务成本 Cost of sales j\^CV?}sm'
主营业务税金及附加 Sales tax UrEs4R1#
营业费用 Operating expenses :^B1~p(?sK
管理费用 General and administrative expenses RdRp.pb8
财务费用 Financial expenses M:B=\&.O
投资收益 Investment income 5taT5?n2
其他业务收入 Other operating income {[?(9u7R
营业外收入 Non-operating income (M.&^w;`,
补贴收入 Subsidy income %aVq+kC h
其他业务支出 Other operating expenses -4{<=y?"a
营业外支出 Non-operating expenses CdjI`
所得税 Income tax Fyatd
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