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 。 gN/!w:
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现金 Cash in hand ^(;x-d3
银行存款 Cash in bank t!\aDkxo %
其他货币资金-外埠存款Other monetary assets - cash in other cities t=7Gfv
其他货币资金-银行本票 Other monetary assets - cashier‘s check EE'2<"M
其他货币资金-银行汇票 Other monetary assets - bank draft (U'n1s/X
其他货币资金-信用卡 Other monetary assets - credit cards (XOz_K6c%K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <J^5l0)q
其他货币资金-存出投资款 Other monetary assets - cash for investment NCk-[I?R
短期投资-股票投资 Investments - Short term - stocks 29:2Xu i
短期投资-债券投资 Investments - Short term - bonds ^JY {<
短期投资-基金投资 Investments - Short term - funds Pim
短期投资-其他投资 Investments - Short term - others |)7K(R)(=
短期投资跌价准备 Provision for short-term investment %E%=Za
长期股权投资-股票投资 Long term equity investment - stocks 0L>3i8'
长期股权投资-其他股权投资 Long term equity investment - others 'ON/WKJr|W
长期债券投资-债券投资 Long term securities investemnt - bonds Ny"9!3V
长期债券投资-其他债权投资 Long term securities investment - others 9'(_*KSH
长期投资减值准备 Provision for long-term investment x;[)#>.'
应收票据 Notes receivable *A9v8$
应收股利 Dividends receivable >9w^C1"
应收利息 Interest receivable `*U@d%a
应收帐款 Trade debtors Apu-9|oP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t3$ cX_
预付帐款 Prepayment $@VJ@JAe
应收补贴款 Allowance receivable w^L`"
其他应收款 Other debtors 2]
fTDKh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors M.H!dZ
其他流动资产 Other current assets _L8&.=4
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物资采购 Purchase }P2*MrkcHB
原材料 Raw materials yl>^QMmo
包装物 Packing materials g(P7CX+y
低值易耗品 Low value consumbles -(57C*#ap
材料成本差异 Material cost difference (lwV(M
自制半成品 Self-manufactured goods 6`9QGi,)
库存商品 Finished goods H'S~GP4D
商品进销差价 Difference between purchase & sales of commodities $U,]c
委托加工物资 Consigned processiong material 7UBW3{d/u5
委托代销商品 Consignment-out :/6:&7s
受托代销商品 Consignment-in yi^X?E{WnX
分期收款发出商品 Goods on instalment sales *`OXgkQ
存货跌价准备 Provision for obsolete stocks igOX 0
待摊费用 Prepaid expenses )-+tN>Bb
待处理流动资产损益 Unsettled G/L on current assets fPJc
待处理固定资产损益 Unsettled G/L on fixed assets qo9&e~Y<G
委托贷款-本金 Consignment loan - principle tic
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委托贷款-利息 Consignment loan - interest ;R
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委托贷款-减值准备 Consignment loan - provision K;/f
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固定资产-房屋建筑物 Fixed assets - Buildings Fz8& Jn!
固定资产-机器设备 Fixed assets - Plant and machinery e`+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tln}jpCw
固定资产-运输设备 Fixed assets - Automobiles z .lb(xQ
累计折旧 Accumulated depreciation +
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固定资产减值准备 Impairment of fixed assets SMvlEj^
工程物资-专用材料 Project material - specific materials djf8FNnn
工程物资-专用设备 Project material - specific equipment ^/2O_C
工程物资-预付大型设备款 Project material - prepaid for equipment |vi=h2*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +4t
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在建工程 Construction in progress UHY)+6qt]
在建工程减值准备 Impairment of construction in progress '1!%yKc0
固定资产清理 Disposal of fixed assets ~ DLxIe
无形资产-专利权 Intangible assets - patent G]l/L\{
无形资产-非专利技术 Intangible assets - industrial property and know-how }f>
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无形资产-商标权 Intangible assets - trademark rights :qXREF@h
无形资产-土地使用权 Intangible assets - land use rights lN.&46
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无形资产-商誉 Intangible assets - goodwill "QfF]/:
无形资产减值准备 Impairment of intangible assets \ bNDeA&l
长期待摊费用 Deferred assets "7alpjwb
未确认融资费用 Unrecognized finance fees lS;S:-
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其他长期资产 Other long term assets [9EL[}
递延税款借项 Deferred assets debits #)D$\0ag
应付票据 Notes payable $LR~c)}1I
应付帐款 Trade creditors 'o]}vyz;
预收帐款 Adanvances from customers K0*er
代销商品款 Consignment-in payables Uwiy@T Z
其他应交款 Other payable to government 0Q%I[f8
其他应付款 Other creditors k="wEZ;Q
应付股利 Proposed dividends <c`,fd8
待转资产价值 Donated assets OwC{ Ad{
预计负债 Accrued liabilities '&/Y}]
应付短期债券 Short-term debentures payable q+YK NXI
其他流动负债 Other current liabilities oz'jt} ?
预提费用 Accrued expenses cCtd\/ \
应付工资 Payroll payable g[2[
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应付福利费 Welfare payable C/"Wh=h6
短期借款-抵押借款 Bank loans - Short term - pledged Z_<Wr7D
短期借款-信用借款 Bank loans - Short term - credit 1\f8-:C
短期借款-担保借款 Bank loans - Short term - guaranteed NnZ_x>R
一年内到期长期借款 Long term loans due within one year <D nv=)Rq
一年内到期长期应付款 Long term payable due within one year =Oh/4TbW[
长期借款 Bank loans - Long term 0/+TQD!L
应付债券-债券面值 Bond payable - Par value ng2yZ @$
应付债券-债券溢价 Bond payable - Excess K
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应付债券-债券折价 Bond payable - Discount #"-w;T%b
应付债券-应计利息 Bond payable - Accrued interest x@@k_'~t%
长期应付款 Long term payable XK
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专项应付款 Specific payable mpCKF=KL.
其他长期负债 Other long term liabilities P>6
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应交税金-所得税 Tax payable - income tax +]Bx4r?p
应交税金-增值税 Tax payable - VAT o AS 'Z|
应交税金-营业税 Tax payable - business tax nRZ T~S4
应交税金-消费税 Tax payable - consumable tax <CP't[
应交税金-其他 Tax payable - others 9NC6q-2
递延税款贷项 Deferred taxation credit YF");it
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股本 Share capital e3&.RrA
已归还投资 Investment returned ]kkH|b$[T
利润分配-其他转入 Profit appropriation - other transfer in Xo4K!U>TzZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )vur$RX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1K$8F ~%Z
利润分配-提取储备基金 Profit appropriation - reserve fund BYDOTy/%nJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
- zEQ/6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9%Ftln6
利润分配-利润归还投资 Profit appropriation - return investment by profit <
uzDuBN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W{'tS{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pzBd(d^*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0wl31k{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g60rm1b
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium nIP*yb}5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m>?{
flO
资本公积-接受现金捐赠 Capital surplus - cash donation s2+s1%^Ll
资本公积-股权投资准备 Capital surplus - investment reserve tTrue
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资本公积-拨款转入 Capital surplus - subsidiary {wfe!f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r`'n3#O*
资本公积-其他 Capital surplus - others HQ8;d9cGir
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4[]4KKO3Q2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;lo!o9`<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T%:W6fH7
盈余公积-储备基金 Surplus reserve - reserve fund \xaK?_hv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Pd<>E*>}c.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A0Hs d
主营业务收入 Sales a)8M'f_z
主营业务成本 Cost of sales =:
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主营业务税金及附加 Sales tax [<{+tAdn)
营业费用 Operating expenses ny~~xQ"
管理费用 General and administrative expenses bc|DC,n?
财务费用 Financial expenses Q|o~\h<
投资收益 Investment income "(d7:!%
其他业务收入 Other operating income >H?{=H+/#
营业外收入 Non-operating income :u53zX[v
补贴收入 Subsidy income J4ltHk.|
其他业务支出 Other operating expenses 2V#(1Hc!
营业外支出 Non-operating expenses Ey;uaqt
所得税 Income tax f~? MNJ2
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