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 。 %)o;2&aD
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现金 Cash in hand :M@#.
银行存款 Cash in bank (w%9?y4Q
其他货币资金-外埠存款Other monetary assets - cash in other cities gjB(Pwx
其他货币资金-银行本票 Other monetary assets - cashier‘s check jGDuKb@:
其他货币资金-银行汇票 Other monetary assets - bank draft CI|#,^
其他货币资金-信用卡 Other monetary assets - credit cards w!Ii
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ERfSJ
其他货币资金-存出投资款 Other monetary assets - cash for investment 5^N`~
短期投资-股票投资 Investments - Short term - stocks yM? jiy
短期投资-债券投资 Investments - Short term - bonds P#,g5
短期投资-基金投资 Investments - Short term - funds K/!>[d
短期投资-其他投资 Investments - Short term - others t2FA|UF
短期投资跌价准备 Provision for short-term investment I\=&
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长期股权投资-股票投资 Long term equity investment - stocks e8)8QmB{o
长期股权投资-其他股权投资 Long term equity investment - others cM=_i{c
长期债券投资-债券投资 Long term securities investemnt - bonds $$T a
长期债券投资-其他债权投资 Long term securities investment - others jf=90eJc
长期投资减值准备 Provision for long-term investment VB=jKMi
应收票据 Notes receivable CmtDfE
应收股利 Dividends receivable Gr~J-#a3~D
应收利息 Interest receivable Co:Rg@i(F
应收帐款 Trade debtors 2bOFH6g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment 0E
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应收补贴款 Allowance receivable X D\;|
其他应收款 Other debtors 7fW$jiw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z+j3j2
其他流动资产 Other current assets z[]8"C=
物资采购 Purchase vZ|Wj] ;o
原材料 Raw materials
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包装物 Packing materials "]yfx@)_
低值易耗品 Low value consumbles cXt]55"
材料成本差异 Material cost difference N{K[sXCW
自制半成品 Self-manufactured goods t'HrI-x
库存商品 Finished goods BHS8MV L@
商品进销差价 Difference between purchase & sales of commodities GOX2'N\h^
委托加工物资 Consigned processiong material .:Zb~
委托代销商品 Consignment-out mHc5NkvQC
受托代销商品 Consignment-in GAlM:>
分期收款发出商品 Goods on instalment sales Ots] y
存货跌价准备 Provision for obsolete stocks PLK;y
待摊费用 Prepaid expenses mzn#4;m$
待处理流动资产损益 Unsettled G/L on current assets |p*s:*TJp
待处理固定资产损益 Unsettled G/L on fixed assets |N5|B Q(y$
委托贷款-本金 Consignment loan - principle ]fU0;jzX
委托贷款-利息 Consignment loan - interest >2#F5c67
委托贷款-减值准备 Consignment loan - provision K^c%$n:}+
固定资产-房屋建筑物 Fixed assets - Buildings Q\z9\mMG-
固定资产-机器设备 Fixed assets - Plant and machinery Y58et9gRO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures DhiIKd9W
固定资产-运输设备 Fixed assets - Automobiles dK7BjZTJo
累计折旧 Accumulated depreciation wU&vkb)k
固定资产减值准备 Impairment of fixed assets WCg&*
工程物资-专用材料 Project material - specific materials 1j!{?t?
工程物资-专用设备 Project material - specific equipment 8/W2;>?wKc
工程物资-预付大型设备款 Project material - prepaid for equipment B{7hRk.5!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8LGNV&Edg
在建工程 Construction in progress q) y<\cEO
在建工程减值准备 Impairment of construction in progress TL: 6Pe
固定资产清理 Disposal of fixed assets G]gc*\4
无形资产-专利权 Intangible assets - patent N[sJ5oF
无形资产-非专利技术 Intangible assets - industrial property and know-how gO_d!x*
无形资产-商标权 Intangible assets - trademark rights Pq3|O
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无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill '-rRD\"q
无形资产减值准备 Impairment of intangible assets -~^sSLrbP
长期待摊费用 Deferred assets "Pzh#rYY~W
未确认融资费用 Unrecognized finance fees Z (C
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其他长期资产 Other long term assets \mNN ) K@
递延税款借项 Deferred assets debits R-
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应付票据 Notes payable BSyS
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应付帐款 Trade creditors 2@|,VN V6~
预收帐款 Adanvances from customers fD2)/5j1
代销商品款 Consignment-in payables q4Y7 HE|ym
其他应交款 Other payable to government G`,M?lmL
其他应付款 Other creditors SH6T\}X:
应付股利 Proposed dividends ulNMqz\.
待转资产价值 Donated assets 4&G
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预计负债 Accrued liabilities Dn+hI_"#_
应付短期债券 Short-term debentures payable \y+@mJWa
其他流动负债 Other current liabilities J{PNB{v
预提费用 Accrued expenses 8]xYE19=
应付工资 Payroll payable i?'|}tK
应付福利费 Welfare payable W]M Fq5.
短期借款-抵押借款 Bank loans - Short term - pledged B<&g
短期借款-信用借款 Bank loans - Short term - credit Tvd: P^C
短期借款-担保借款 Bank loans - Short term - guaranteed 4Xe8j55
一年内到期长期借款 Long term loans due within one year *JiI>[
一年内到期长期应付款 Long term payable due within one year 2X 0<-Y#'
长期借款 Bank loans - Long term h|OWtf4
应付债券-债券面值 Bond payable - Par value \ 9#X]H
应付债券-债券溢价 Bond payable - Excess .:B;%*
应付债券-债券折价 Bond payable - Discount a[NR%Xq
应付债券-应计利息 Bond payable - Accrued interest E[c6*I
长期应付款 Long term payable C{]1+eL
专项应付款 Specific payable O+ xzM[[
其他长期负债 Other long term liabilities :O]US)VSj
应交税金-所得税 Tax payable - income tax Fq'Ds[wd5
应交税金-增值税 Tax payable - VAT gm7 [m}
应交税金-营业税 Tax payable - business tax xtzkgb,0[
应交税金-消费税 Tax payable - consumable tax SL?YU(a
应交税金-其他 Tax payable - others QNGp+xUHJ9
递延税款贷项 Deferred taxation credit pSodTG$E
股本 Share capital N;i\.oY
已归还投资 Investment returned rYrvd[/*&(
利润分配-其他转入 Profit appropriation - other transfer in R ^@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OZQN&7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ln_[@K[oX
利润分配-提取储备基金 Profit appropriation - reserve fund C(2kx4 n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund - 9a4ej5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xx ou1l!
利润分配-利润归还投资 Profit appropriation - return investment by profit #E#Fk3-ljQ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u0nIr9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2Wr^#PY60
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W:O p\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M# cJ&+rP
期初未分配利润 Retained earnings, beginning of the year +nL#c{
资本公积-股本溢价 Capital surplus - share premium "pc
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aq- |
资本公积-接受现金捐赠 Capital surplus - cash donation T%w5%{dqJ
资本公积-股权投资准备 Capital surplus - investment reserve ,iXQ"):!OB
资本公积-拨款转入 Capital surplus - subsidiary >O~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,91 n
资本公积-其他 Capital surplus - others gpogv
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #{@qC2!2/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =A(Az
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +QeA*L$~
盈余公积-储备基金 Surplus reserve - reserve fund \Yh*ywwP#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^;wz+u4^l
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O"J"H2}S
主营业务收入 Sales >tm4Rg~y
主营业务成本 Cost of sales v[O?7Np
主营业务税金及附加 Sales tax r(JP&
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营业费用 Operating expenses H{1'- wB
管理费用 General and administrative expenses z-h?Q4;
财务费用 Financial expenses \4>& zb4
投资收益 Investment income hP$5>G(3
其他业务收入 Other operating income @ ?bY,
营业外收入 Non-operating income ^7YZ>^
补贴收入 Subsidy income 'l_F@ZO{(
其他业务支出 Other operating expenses P 2)/!+`a
营业外支出 Non-operating expenses ?*'0;K13
所得税 Income tax A[m<xtm5K
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