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 。 PVhik@Yoh
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现金 Cash in hand ^,LtEwd~Y
银行存款 Cash in bank Xj%,xm>}!u
其他货币资金-外埠存款Other monetary assets - cash in other cities cbfDB^_
其他货币资金-银行本票 Other monetary assets - cashier‘s check L"4]Tm>zq
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards k<!<<,Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ha?G=X
其他货币资金-存出投资款 Other monetary assets - cash for investment 2_wvC
短期投资-股票投资 Investments - Short term - stocks w:v=se"U
短期投资-债券投资 Investments - Short term - bonds ~)_K"h.DY
短期投资-基金投资 Investments - Short term - funds emA.{cVr!
短期投资-其他投资 Investments - Short term - others V- /YNRV
短期投资跌价准备 Provision for short-term investment DjY8nePyE
长期股权投资-股票投资 Long term equity investment - stocks ,}KwP*:Z
长期股权投资-其他股权投资 Long term equity investment - others 0fA=_=A,
长期债券投资-债券投资 Long term securities investemnt - bonds axtb<5&
长期债券投资-其他债权投资 Long term securities investment - others lVP |W:~K
长期投资减值准备 Provision for long-term investment eap8*ONl
应收票据 Notes receivable .wP/ai>}
应收股利 Dividends receivable ;ed#+$Na
应收利息 Interest receivable ^}hJL7O'
应收帐款 Trade debtors @'
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zOL;"/R
预付帐款 Prepayment Y|_O8[
应收补贴款 Allowance receivable X
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其他应收款 Other debtors cu)U7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bf1)M>g,O
其他流动资产 Other current assets lirN YJ]tO
物资采购 Purchase x7HA722w
原材料 Raw materials &f"T,4Oh
包装物 Packing materials
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低值易耗品 Low value consumbles mzz$`M1
材料成本差异 Material cost difference oXdel
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自制半成品 Self-manufactured goods Zb"jB$58
库存商品 Finished goods VNO'="U
商品进销差价 Difference between purchase & sales of commodities *Z; r
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委托加工物资 Consigned processiong material Je 31".
委托代销商品 Consignment-out !j0_
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受托代销商品 Consignment-in TU%bOAKF\
分期收款发出商品 Goods on instalment sales S@Iw;V
存货跌价准备 Provision for obsolete stocks b4)k &*dfR
待摊费用 Prepaid expenses Q,~x#
待处理流动资产损益 Unsettled G/L on current assets "b`7[ ;a
待处理固定资产损益 Unsettled G/L on fixed assets L:pUvcAc?
委托贷款-本金 Consignment loan - principle @y5= J`@=
委托贷款-利息 Consignment loan - interest |
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委托贷款-减值准备 Consignment loan - provision D#ZPq,f
固定资产-房屋建筑物 Fixed assets - Buildings sBU_Ft
固定资产-机器设备 Fixed assets - Plant and machinery l~D\;F
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e8-ehs>
固定资产-运输设备 Fixed assets - Automobiles ]+ZM/'X
累计折旧 Accumulated depreciation p31oL{D
固定资产减值准备 Impairment of fixed assets }vY.EEy!
工程物资-专用材料 Project material - specific materials Gc'M[9Mh
工程物资-专用设备 Project material - specific equipment TM-Fu([LMV
工程物资-预付大型设备款 Project material - prepaid for equipment lm*g Gy1i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (0R2T"/
在建工程 Construction in progress H{%H^t>
在建工程减值准备 Impairment of construction in progress j`9Qzi1
固定资产清理 Disposal of fixed assets 7h`^N5H.q
无形资产-专利权 Intangible assets - patent ^KbL
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无形资产-非专利技术 Intangible assets - industrial property and know-how *Q
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无形资产-商标权 Intangible assets - trademark rights X$^JAZ09
无形资产-土地使用权 Intangible assets - land use rights M*(H)i;s:w
无形资产-商誉 Intangible assets - goodwill 7&foEJ3q
无形资产减值准备 Impairment of intangible assets CdL.?^
长期待摊费用 Deferred assets ]Jn2Ra"j
未确认融资费用 Unrecognized finance fees I0_Ecp
其他长期资产 Other long term assets #)]E8=}
递延税款借项 Deferred assets debits (hN?:q?'
应付票据 Notes payable 0 sh~I
应付帐款 Trade creditors N&m_e)E5c
预收帐款 Adanvances from customers Zi*%*
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代销商品款 Consignment-in payables PS}73Y#
其他应交款 Other payable to government d@ (vg
其他应付款 Other creditors Du!._
应付股利 Proposed dividends ^1 ;BiQ
待转资产价值 Donated assets i?-Y
预计负债 Accrued liabilities 0>FE
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应付短期债券 Short-term debentures payable 95LyYg
其他流动负债 Other current liabilities vxVOcO9<
预提费用 Accrued expenses S3y246|4
应付工资 Payroll payable CmHyAw(
应付福利费 Welfare payable fEwifSp.
短期借款-抵押借款 Bank loans - Short term - pledged Sc_5FX\Yx
短期借款-信用借款 Bank loans - Short term - credit L~&" aF/b
短期借款-担保借款 Bank loans - Short term - guaranteed G~!C=l
一年内到期长期借款 Long term loans due within one year l$M +.GB<
一年内到期长期应付款 Long term payable due within one year AC4 l<:Yh
长期借款 Bank loans - Long term 0( //D
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应付债券-债券面值 Bond payable - Par value 6fGK(r
应付债券-债券溢价 Bond payable - Excess ^yVl"/
应付债券-债券折价 Bond payable - Discount zP nC=h|g
应付债券-应计利息 Bond payable - Accrued interest kUbnVF5'
长期应付款 Long term payable vgThK9{m;
专项应付款 Specific payable 9@y3IiZ"}
其他长期负债 Other long term liabilities '5rUe\k
应交税金-所得税 Tax payable - income tax ,8##OB(
应交税金-增值税 Tax payable - VAT sfI N)jh
应交税金-营业税 Tax payable - business tax Ac\W\=QvB
应交税金-消费税 Tax payable - consumable tax ~L'nzquF
应交税金-其他 Tax payable - others $E.XOpl&I
递延税款贷项 Deferred taxation credit ?\Q0kr.T%
股本 Share capital [ {cC
已归还投资 Investment returned E474l
利润分配-其他转入 Profit appropriation - other transfer in VMHC/jlX@r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %wL,v.}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xw^X&Pp
利润分配-提取储备基金 Profit appropriation - reserve fund *Hunp Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ug&92Hdvy3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d+5:Qrr
利润分配-利润归还投资 Profit appropriation - return investment by profit D^$OCj\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ef,Cd[]b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k?j Fh6%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &yLc1#H
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /^4"Qv\@/
期初未分配利润 Retained earnings, beginning of the year asz?p\k:bC
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 f:vD`Fz1
资本公积-接受现金捐赠 Capital surplus - cash donation aQ|hi F}
资本公积-股权投资准备 Capital surplus - investment reserve JIV8q HC
资本公积-拨款转入 Capital surplus - subsidiary (\vXA4Oa,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L
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资本公积-其他 Capital surplus - others 'vlrc[|/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tcOnM w
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E em
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ) b:4uK
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盈余公积-储备基金 Surplus reserve - reserve fund X9~p4ys9{
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 @?a4i
主营业务收入 Sales x'i0KF
主营业务成本 Cost of sales MaErx\
主营业务税金及附加 Sales tax P)1EA;
营业费用 Operating expenses H,|YLKg-|
管理费用 General and administrative expenses DL4iXULNY
财务费用 Financial expenses #r}uin*jD
投资收益 Investment income kzi|$Gs<