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 。 \@OKB<ra
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现金 Cash in hand F>A-+]X3o
银行存款 Cash in bank G`|mP:T:o
其他货币资金-外埠存款Other monetary assets - cash in other cities 7Yj\*N
其他货币资金-银行本票 Other monetary assets - cashier‘s check x)#k$QU
其他货币资金-银行汇票 Other monetary assets - bank draft @oYq.baHX
其他货币资金-信用卡 Other monetary assets - credit cards \ox:/-[c\<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit uK(+WA
其他货币资金-存出投资款 Other monetary assets - cash for investment >!? f6
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短期投资-股票投资 Investments - Short term - stocks 8qBRO[
短期投资-债券投资 Investments - Short term - bonds #_7}O0?c3
短期投资-基金投资 Investments - Short term - funds vR1%&(f{
短期投资-其他投资 Investments - Short term - others jy@}$g{
短期投资跌价准备 Provision for short-term investment /q='~t
长期股权投资-股票投资 Long term equity investment - stocks R52q6y:<x
长期股权投资-其他股权投资 Long term equity investment - others f<|8NQ2y.
长期债券投资-债券投资 Long term securities investemnt - bonds XfbkK )d
长期债券投资-其他债权投资 Long term securities investment - others 0]>p|m9K^<
长期投资减值准备 Provision for long-term investment FG#E?G
应收票据 Notes receivable +$},Hu69j
应收股利 Dividends receivable oL}FD !}
应收利息 Interest receivable G=Ka{J
应收帐款 Trade debtors ^r;
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !c1
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预付帐款 Prepayment 6xz&Qi7w
应收补贴款 Allowance receivable FIU(2
其他应收款 Other debtors x6Z$lhZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]iLfe&f
其他流动资产 Other current assets BzWmV.5
物资采购 Purchase RSmxwx^
原材料 Raw materials -ZihEyG?V
包装物 Packing materials HTx7._b
低值易耗品 Low value consumbles %_tL}m{?
材料成本差异 Material cost difference !2&h=;i~V
自制半成品 Self-manufactured goods 9@D,ZSi
库存商品 Finished goods $#Ji=JX
商品进销差价 Difference between purchase & sales of commodities TqbKH08i/
委托加工物资 Consigned processiong material \UB<'~z6!
委托代销商品 Consignment-out fvNGGn!
受托代销商品 Consignment-in I[t)V*L9
分期收款发出商品 Goods on instalment sales 8a?V h^
存货跌价准备 Provision for obsolete stocks 5QmF0z)wR
待摊费用 Prepaid expenses a.8 nWs^
待处理流动资产损益 Unsettled G/L on current assets ;oR-\;]/.
待处理固定资产损益 Unsettled G/L on fixed assets 3'&
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委托贷款-本金 Consignment loan - principle <j,7Z>Rk\x
委托贷款-利息 Consignment loan - interest 7^Onq0ym T
委托贷款-减值准备 Consignment loan - provision TR)'I
固定资产-房屋建筑物 Fixed assets - Buildings c1n? @L
固定资产-机器设备 Fixed assets - Plant and machinery O4$:
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m5d;lrk@&/
固定资产-运输设备 Fixed assets - Automobiles )XO2DY1/&
累计折旧 Accumulated depreciation ?'_iqg3
固定资产减值准备 Impairment of fixed assets >656if O
工程物资-专用材料 Project material - specific materials GB[W'QGiq
工程物资-专用设备 Project material - specific equipment T
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工程物资-预付大型设备款 Project material - prepaid for equipment OH=Ffy F,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t9P` nfY
在建工程 Construction in progress b|fq63ar;
在建工程减值准备 Impairment of construction in progress ;UPw;'
固定资产清理 Disposal of fixed assets l_f"}l
无形资产-专利权 Intangible assets - patent i!cz
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无形资产-非专利技术 Intangible assets - industrial property and know-how QT-rb~
无形资产-商标权 Intangible assets - trademark rights [|F.*06SK
无形资产-土地使用权 Intangible assets - land use rights <,cD EN7
无形资产-商誉 Intangible assets - goodwill 9U;) [R Mb
无形资产减值准备 Impairment of intangible assets 5Vvy:<.la
长期待摊费用 Deferred assets !EKF^n6
未确认融资费用 Unrecognized finance fees F`?p
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其他长期资产 Other long term assets g" M1HxlV
递延税款借项 Deferred assets debits a<\m`
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应付票据 Notes payable Jn:GqO
应付帐款 Trade creditors AMO{?:8Y;
预收帐款 Adanvances from customers iWtWT1n8n
代销商品款 Consignment-in payables kF\QO
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其他应交款 Other payable to government ~sA}.7
其他应付款 Other creditors Bq$bxuhV
应付股利 Proposed dividends xSLN
待转资产价值 Donated assets m$O@+;>l
预计负债 Accrued liabilities v.Q)Obyn
应付短期债券 Short-term debentures payable 1[}VyP6 e
其他流动负债 Other current liabilities 8Ipyr%l
预提费用 Accrued expenses 8\ :T*u3
应付工资 Payroll payable '{Ywb@Bc
应付福利费 Welfare payable K):)bL(B
短期借款-抵押借款 Bank loans - Short term - pledged ) I5f`r=Ry
短期借款-信用借款 Bank loans - Short term - credit n
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短期借款-担保借款 Bank loans - Short term - guaranteed xwz2N5
一年内到期长期借款 Long term loans due within one year cPtP?)38.
一年内到期长期应付款 Long term payable due within one year L:%h]-
长期借款 Bank loans - Long term %F{@DN`
应付债券-债券面值 Bond payable - Par value WS,p}:yPZG
应付债券-债券溢价 Bond payable - Excess 4lz9z>J.V
应付债券-债券折价 Bond payable - Discount m$$U%=r>@
应付债券-应计利息 Bond payable - Accrued interest n7Re@'N<
长期应付款 Long term payable LL:B
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专项应付款 Specific payable jNB-FVaT
其他长期负债 Other long term liabilities Xt$?Kx_,
应交税金-所得税 Tax payable - income tax Z?^AX&F
应交税金-增值税 Tax payable - VAT rgOB0[
应交税金-营业税 Tax payable - business tax W;hI[9
应交税金-消费税 Tax payable - consumable tax .-<o[(s
应交税金-其他 Tax payable - others ousoG$Pc
递延税款贷项 Deferred taxation credit W}T$ Z
股本 Share capital #&$4tTl
已归还投资 Investment returned o{ U
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利润分配-其他转入 Profit appropriation - other transfer in -o=qYkyLK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /)v X|qtIY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iXXgPapz
利润分配-提取储备基金 Profit appropriation - reserve fund .Z9Bbab:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $@DXS~UQA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RX#:27:
利润分配-利润归还投资 Profit appropriation - return investment by profit 1tfm\/V}ho
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AC
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k2O==IG]6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ! 5 ]
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gl HHr
期初未分配利润 Retained earnings, beginning of the year H!7/U_AH
资本公积-股本溢价 Capital surplus - share premium [x9eamJ,H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !v$hqNt7
资本公积-接受现金捐赠 Capital surplus - cash donation HbV[L)zYG
资本公积-股权投资准备 Capital surplus - investment reserve %/~Sq?f-9@
资本公积-拨款转入 Capital surplus - subsidiary bY]aADv\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S{&;
资本公积-其他 Capital surplus - others ]BX|G`CCc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hoPCbjkov
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d)9=hp;,V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 91[(K'=&
盈余公积-储备基金 Surplus reserve - reserve fund z${DW@o3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment dTS7l02
主营业务收入 Sales td{$c6
主营业务成本 Cost of sales SmC91XO
主营业务税金及附加 Sales tax dd_n|x1
营业费用 Operating expenses rr9N(AoxW
管理费用 General and administrative expenses MT}9T
财务费用 Financial expenses iCa#OQ
投资收益 Investment income rVkRU5
其他业务收入 Other operating income 51l :
营业外收入 Non-operating income =(
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补贴收入 Subsidy income _l9fNf!@
其他业务支出 Other operating expenses g0j)k6<6(Y
营业外支出 Non-operating expenses KV$&qM.
所得税 Income tax A]!0Z:{h%
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