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 。 KT1/PW
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现金 Cash in hand , 'WhF-
银行存款 Cash in bank X0<qG
其他货币资金-外埠存款Other monetary assets - cash in other cities O;RsYs9
其他货币资金-银行本票 Other monetary assets - cashier‘s check v ~|~&Dwq
其他货币资金-银行汇票 Other monetary assets - bank draft 2xBIfmR^y
其他货币资金-信用卡 Other monetary assets - credit cards >TSPEvWc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wQR>S>p
其他货币资金-存出投资款 Other monetary assets - cash for investment H&K(,4u^
短期投资-股票投资 Investments - Short term - stocks S/YT
V
短期投资-债券投资 Investments - Short term - bonds @tQu3Rq@
短期投资-基金投资 Investments - Short term - funds I9S=VFhZ`
短期投资-其他投资 Investments - Short term - others }Ruj h4*
短期投资跌价准备 Provision for short-term investment j`JY3RDD
长期股权投资-股票投资 Long term equity investment - stocks RTN?[`
长期股权投资-其他股权投资 Long term equity investment - others p=F!)TnJN
长期债券投资-债券投资 Long term securities investemnt - bonds 5,/rh,?
长期债券投资-其他债权投资 Long term securities investment - others 2$=U#!OtU
长期投资减值准备 Provision for long-term investment Q]j[+
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应收票据 Notes receivable wf47Ulx
应收股利 Dividends receivable VyQ@. Lm
应收利息 Interest receivable >b2j j+8
应收帐款 Trade debtors eVL#3|=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors p,_,o3@~
预付帐款 Prepayment O@*7O~
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应收补贴款 Allowance receivable ^PwZP;On
其他应收款 Other debtors {Ju
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &PY~m<F
其他流动资产 Other current assets \G}02h
物资采购 Purchase l=EnK"aU
原材料 Raw materials |wF_CZ*1
包装物 Packing materials bf1Tky=/
低值易耗品 Low value consumbles CPJ8G}4
材料成本差异 Material cost difference GyU9,>|~T
自制半成品 Self-manufactured goods Ir%L%MuR]
库存商品 Finished goods ZJL8"(/R
商品进销差价 Difference between purchase & sales of commodities ?HD(EGdx
委托加工物资 Consigned processiong material MA}~bfB
委托代销商品 Consignment-out Y"Y%JJ.J
受托代销商品 Consignment-in "*08?KA
分期收款发出商品 Goods on instalment sales L`sg60z
存货跌价准备 Provision for obsolete stocks Be~__pd
待摊费用 Prepaid expenses i.QS(gM
待处理流动资产损益 Unsettled G/L on current assets 3y&N}'R(F
待处理固定资产损益 Unsettled G/L on fixed assets 6"3-8orj
委托贷款-本金 Consignment loan - principle ;<=Z\NX
委托贷款-利息 Consignment loan - interest I,[njlO:
委托贷款-减值准备 Consignment loan - provision Eb
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固定资产-房屋建筑物 Fixed assets - Buildings OS$
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固定资产-机器设备 Fixed assets - Plant and machinery *\#/4_yB}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @#HB6
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固定资产-运输设备 Fixed assets - Automobiles d|I_SI
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累计折旧 Accumulated depreciation #&v86
固定资产减值准备 Impairment of fixed assets k2bjBAT
工程物资-专用材料 Project material - specific materials Y-Iu&H+\
工程物资-专用设备 Project material - specific equipment y]3`U
UvXD
工程物资-预付大型设备款 Project material - prepaid for equipment Y.}"<{RQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production UCu0
Xqf
在建工程 Construction in progress E6 g]EE
在建工程减值准备 Impairment of construction in progress Whoqs_Mm{
固定资产清理 Disposal of fixed assets { XI 0KiE
无形资产-专利权 Intangible assets - patent *}F>c3x]
无形资产-非专利技术 Intangible assets - industrial property and know-how e
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无形资产-商标权 Intangible assets - trademark rights [z:.52@!
无形资产-土地使用权 Intangible assets - land use rights n*gr(S
无形资产-商誉 Intangible assets - goodwill "|N58%
无形资产减值准备 Impairment of intangible assets I{bDa'rX
长期待摊费用 Deferred assets Za[?CA
未确认融资费用 Unrecognized finance fees Uu_g_b:z
其他长期资产 Other long term assets H1bHQB
递延税款借项 Deferred assets debits Y"{L&H `
应付票据 Notes payable m!22tpb
应付帐款 Trade creditors {^J/S}L
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预收帐款 Adanvances from customers WdWMZh
代销商品款 Consignment-in payables Zr(4Q9fDo
其他应交款 Other payable to government vl`Qz"Xy
其他应付款 Other creditors lw\+!}8(
应付股利 Proposed dividends HZASIsl
待转资产价值 Donated assets
ddTsR
预计负债 Accrued liabilities ?xa70Pb{;
应付短期债券 Short-term debentures payable 5taR[ukM
其他流动负债 Other current liabilities R"wBDWs
预提费用 Accrued expenses %>p[;>jW
应付工资 Payroll payable hD>]\u
应付福利费 Welfare payable HbI'n,+
短期借款-抵押借款 Bank loans - Short term - pledged
saRYd{%+
短期借款-信用借款 Bank loans - Short term - credit N>TmaUk
短期借款-担保借款 Bank loans - Short term - guaranteed FmtgH1u:=
一年内到期长期借款 Long term loans due within one year |2Vhj
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一年内到期长期应付款 Long term payable due within one year 3 as~yF
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长期借款 Bank loans - Long term #O
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应付债券-债券面值 Bond payable - Par value .B+Bl/
应付债券-债券溢价 Bond payable - Excess k
~0#Iy_{M
应付债券-债券折价 Bond payable - Discount bIWSNNV0F
应付债券-应计利息 Bond payable - Accrued interest OXxgnn>W'
长期应付款 Long term payable [S~/lm
专项应付款 Specific payable +TZVx(Z&A
其他长期负债 Other long term liabilities "[QQ(]={
应交税金-所得税 Tax payable - income tax J9%I&lu/
应交税金-增值税 Tax payable - VAT *b}/fG)XZ
应交税金-营业税 Tax payable - business tax BS.5g<E2q
应交税金-消费税 Tax payable - consumable tax k/Z]zZC
应交税金-其他 Tax payable - others }WA=
递延税款贷项 Deferred taxation credit P5JE = &M
股本 Share capital ptc.JB
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已归还投资 Investment returned _4f=\
利润分配-其他转入 Profit appropriation - other transfer in |EGC1x]j=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *g*~+B
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,Y&7` m
利润分配-提取储备基金 Profit appropriation - reserve fund 4<j7F4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D03QisH=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B,q)<z6<
利润分配-利润归还投资 Profit appropriation - return investment by profit ]+k]Gbty6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >"q?P^f/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <Fi*wV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w
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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 BvLC%
期初未分配利润 Retained earnings, beginning of the year */APe#
资本公积-股本溢价 Capital surplus - share premium uv&4
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `t>A~.f
资本公积-接受现金捐赠 Capital surplus - cash donation {/|tVc63
资本公积-股权投资准备 Capital surplus - investment reserve OcE,E6LD
资本公积-拨款转入 Capital surplus - subsidiary x
MFo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation dHkI9;
资本公积-其他 Capital surplus - others dw-o71(1d
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X:/7#fcG8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rb_%vOM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p[K!.vOt+
盈余公积-储备基金 Surplus reserve - reserve fund kz"QS.${
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [w*]\x'S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -l~+cI \2
主营业务收入 Sales V"|`Z}XW
主营业务成本 Cost of sales <^w4+5sT/
主营业务税金及附加 Sales tax DC~ 1}|B"
营业费用 Operating expenses lt("yqBu
管理费用 General and administrative expenses arc{:u.K
财务费用 Financial expenses m@y<wk(
投资收益 Investment income +w2 `
其他业务收入 Other operating income _]zH4o<p
营业外收入 Non-operating income ydTd.`
补贴收入 Subsidy income -uNM_|MO
其他业务支出 Other operating expenses V6bjVd9|Z
营业外支出 Non-operating expenses 0iV~MQZ(
所得税 Income tax ;LC?3.
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