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 。 6#6Ve$Vl]
h1G]w/.ws
现金 Cash in hand hE-`N,i}
银行存款 Cash in bank #*,Jqr2f
其他货币资金-外埠存款Other monetary assets - cash in other cities z|F>+6l"Y7
其他货币资金-银行本票 Other monetary assets - cashier‘s check b*qkox;j
其他货币资金-银行汇票 Other monetary assets - bank draft Yi&;4vC
其他货币资金-信用卡 Other monetary assets - credit cards FyJI@PZdI-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?(>7v[=iT
其他货币资金-存出投资款 Other monetary assets - cash for investment F}<
&@ 7kF
短期投资-股票投资 Investments - Short term - stocks 2:MB u5**
短期投资-债券投资 Investments - Short term - bonds I(P|
`"
短期投资-基金投资 Investments - Short term - funds W!.UMmw`
短期投资-其他投资 Investments - Short term - others Hs~M!eK
短期投资跌价准备 Provision for short-term investment G{}E~jDi?
长期股权投资-股票投资 Long term equity investment - stocks F*>:~'%
长期股权投资-其他股权投资 Long term equity investment - others 26>e0hBh&
长期债券投资-债券投资 Long term securities investemnt - bonds aoz+g,1
//
长期债券投资-其他债权投资 Long term securities investment - others @5\OM#WT~&
长期投资减值准备 Provision for long-term investment Q{b Z D*
应收票据 Notes receivable ?,]%V1(@V`
应收股利 Dividends receivable 6g29!F`y
应收利息 Interest receivable >pO[S
[
应收帐款 Trade debtors ?`AzgM[I
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qi`*4cas*A
预付帐款 Prepayment 39S}/S)
应收补贴款 Allowance receivable 1%^U=[#2`
其他应收款 Other debtors 9 }|Bs=q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /#20`;~F)
其他流动资产 Other current assets Thn-8DT
物资采购 Purchase N'Ywn}!js
原材料 Raw materials $%`OJf*k
包装物 Packing materials r.xGvo{iY
低值易耗品 Low value consumbles ] $$ciFM
材料成本差异 Material cost difference ].pz
自制半成品 Self-manufactured goods n7
4?W
库存商品 Finished goods ss T o?WL|
商品进销差价 Difference between purchase & sales of commodities 4o9#B:N]J
委托加工物资 Consigned processiong material 4?><x[l2{
委托代销商品 Consignment-out i|Lir{vW
受托代销商品 Consignment-in &E.0!BuqV
分期收款发出商品 Goods on instalment sales f?#:@ zcL
存货跌价准备 Provision for obsolete stocks T5B~CC'6
待摊费用 Prepaid expenses yx3M0Qo
待处理流动资产损益 Unsettled G/L on current assets QB#f'X
待处理固定资产损益 Unsettled G/L on fixed assets mV@.JFXKP
委托贷款-本金 Consignment loan - principle kGc;j8>."
委托贷款-利息 Consignment loan - interest @7 &rDZ
委托贷款-减值准备 Consignment loan - provision ^USj9HTK
固定资产-房屋建筑物 Fixed assets - Buildings W
>
K2d
固定资产-机器设备 Fixed assets - Plant and machinery D@^ r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8II-'%S6q
固定资产-运输设备 Fixed assets - Automobiles DGO_fR5L
累计折旧 Accumulated depreciation YUfuS3sX}
固定资产减值准备 Impairment of fixed assets Z$X2*k6PK
工程物资-专用材料 Project material - specific materials 6aK'%K
工程物资-专用设备 Project material - specific equipment }/x `w
工程物资-预付大型设备款 Project material - prepaid for equipment FfI$3:9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,8;;#XR3
在建工程 Construction in progress jeN_
sm81b
在建工程减值准备 Impairment of construction in progress q-/A_5>!;f
固定资产清理 Disposal of fixed assets 3*CF !Y%
无形资产-专利权 Intangible assets - patent @{@x2
'-A
无形资产-非专利技术 Intangible assets - industrial property and know-how ?#ndMv!$
无形资产-商标权 Intangible assets - trademark rights <'v?WV_
无形资产-土地使用权 Intangible assets - land use rights ;.V5:,&
无形资产-商誉 Intangible assets - goodwill QL-((d
Z<
无形资产减值准备 Impairment of intangible assets } !pC}m
长期待摊费用 Deferred assets E+dr\Xhv
未确认融资费用 Unrecognized finance fees =4\|'V15
其他长期资产 Other long term assets cm%QV?
递延税款借项 Deferred assets debits @Q!f^
应付票据 Notes payable ~/!Zh
应付帐款 Trade creditors A~\:}PN
预收帐款 Adanvances from customers 7Nh6 `
代销商品款 Consignment-in payables L=D
d`
其他应交款 Other payable to government Q pz01x
其他应付款 Other creditors D4}WJMQ7s
应付股利 Proposed dividends A{: a kK
待转资产价值 Donated assets <uU AAHi
预计负债 Accrued liabilities kR%CSLOVy
应付短期债券 Short-term debentures payable <#7}'@
其他流动负债 Other current liabilities nrUrMnlg
预提费用 Accrued expenses y,DK@X
应付工资 Payroll payable `dMOBYV
应付福利费 Welfare payable \x(J vDt
短期借款-抵押借款 Bank loans - Short term - pledged 0jrcXN~
短期借款-信用借款 Bank loans - Short term - credit 1zGEf&rv:
短期借款-担保借款 Bank loans - Short term - guaranteed j
{7_p$JM
一年内到期长期借款 Long term loans due within one year # h/-
一年内到期长期应付款 Long term payable due within one year ``1#^ `
长期借款 Bank loans - Long term
M)Yu^
应付债券-债券面值 Bond payable - Par value %~4R)bsJ'
应付债券-债券溢价 Bond payable - Excess +&O[}%W
应付债券-债券折价 Bond payable - Discount ?%JH4I2
应付债券-应计利息 Bond payable - Accrued interest @_FL,AC&m
长期应付款 Long term payable A_{QY&%m
专项应付款 Specific payable U2ecvq[T
其他长期负债 Other long term liabilities uCNQ.Nbf C
应交税金-所得税 Tax payable - income tax x,2+9CCU
应交税金-增值税 Tax payable - VAT
?T$i
应交税金-营业税 Tax payable - business tax H[*.Jd
应交税金-消费税 Tax payable - consumable tax )cUc}Avg}
应交税金-其他 Tax payable - others Z2PLm0%:
递延税款贷项 Deferred taxation credit Fng":28o
股本 Share capital er+m:XuV
已归还投资 Investment returned 6^mO<nB
利润分配-其他转入 Profit appropriation - other transfer in '@AK0No\W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +C/K@:p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve EqUiC*u8{I
利润分配-提取储备基金 Profit appropriation - reserve fund _:c8YJEG{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wI
#_r_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hs2f3;)
利润分配-利润归还投资 Profit appropriation - return investment by profit ]0ouJY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nDiD7:e7=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '|J-8"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A8e b{qv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >>(2ZJ
期初未分配利润 Retained earnings, beginning of the year w/d9S(
资本公积-股本溢价 Capital surplus - share premium GaSk&'n$Y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |I^\|5
资本公积-接受现金捐赠 Capital surplus - cash donation KVtnz
资本公积-股权投资准备 Capital surplus - investment reserve @-kzSm
资本公积-拨款转入 Capital surplus - subsidiary G&/}
P$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9H1R0iWW
资本公积-其他 Capital surplus - others 5EFow-AH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %a8'6^k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f3y_&I+zl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m1]rLeeEt
盈余公积-储备基金 Surplus reserve - reserve fund G/
Kz_Y,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /w_Sc{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lLmVat(
主营业务收入 Sales 7xwS
.|
主营业务成本 Cost of sales ^5 F-7R8Q
主营业务税金及附加 Sales tax 67 7p9{:
营业费用 Operating expenses ]o6yU#zn~e
管理费用 General and administrative expenses WB6g i2
财务费用 Financial expenses qq[2h~6P]
投资收益 Investment income Toy~\
其他业务收入 Other operating income 9{70l539
营业外收入 Non-operating income O7s0M?4
补贴收入 Subsidy income a}M7"v9
其他业务支出 Other operating expenses .{5)$w>
营业外支出 Non-operating expenses gBYL.^H^l
所得税 Income tax >|6[uKrO
K&BlWXT