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 。 >IjLFM+U
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现金 Cash in hand QGy=JHb
银行存款 Cash in bank "|SE#k
其他货币资金-外埠存款Other monetary assets - cash in other cities &J:)*EjVl5
其他货币资金-银行本票 Other monetary assets - cashier‘s check nDy=ZsK
其他货币资金-银行汇票 Other monetary assets - bank draft 7!;/w;C
其他货币资金-信用卡 Other monetary assets - credit cards edx'p`%d5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [^~9wFNtd
其他货币资金-存出投资款 Other monetary assets - cash for investment I_7EfAqg(
短期投资-股票投资 Investments - Short term - stocks pN_!|+$
短期投资-债券投资 Investments - Short term - bonds p ]=;t"
短期投资-基金投资 Investments - Short term - funds GR
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短期投资-其他投资 Investments - Short term - others s#ZH.z@J
短期投资跌价准备 Provision for short-term investment =i?,y +<
长期股权投资-股票投资 Long term equity investment - stocks zX`RN)C
长期股权投资-其他股权投资 Long term equity investment - others 0 +LloB
长期债券投资-债券投资 Long term securities investemnt - bonds /
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长期债券投资-其他债权投资 Long term securities investment - others 0
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长期投资减值准备 Provision for long-term investment 1A-EP@#
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应收票据 Notes receivable
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应收股利 Dividends receivable _<Yo2,1^
应收利息 Interest receivable k1zt|
应收帐款 Trade debtors +to9].O7y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /GGu` f
预付帐款 Prepayment Ya 4$7|(
应收补贴款 Allowance receivable \-w s[
其他应收款 Other debtors ifZNl,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors A8GlE
其他流动资产 Other current assets U:hC!t:
物资采购 Purchase |Eu~=J7@
原材料 Raw materials }j*/>m
包装物 Packing materials WEAXqDjM
低值易耗品 Low value consumbles y: [] +
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ;tiUOixJ
库存商品 Finished goods w[YbL
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material X{9o8
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委托代销商品 Consignment-out 1Z8oN3
受托代销商品 Consignment-in ZY$@_D OB}
分期收款发出商品 Goods on instalment sales ' PYqp&gJ
存货跌价准备 Provision for obsolete stocks @$K q<P
待摊费用 Prepaid expenses J5( D7rp#
待处理流动资产损益 Unsettled G/L on current assets l?_!e
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待处理固定资产损益 Unsettled G/L on fixed assets q.km>XRk~
委托贷款-本金 Consignment loan - principle ?Zp!AV
委托贷款-利息 Consignment loan - interest @6'E8NFl
委托贷款-减值准备 Consignment loan - provision /,$\H
固定资产-房屋建筑物 Fixed assets - Buildings *r$.1nke
固定资产-机器设备 Fixed assets - Plant and machinery [;YBX]t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BM~niW;k
固定资产-运输设备 Fixed assets - Automobiles =c^=Yvc7U
累计折旧 Accumulated depreciation ;I71_>m
固定资产减值准备 Impairment of fixed assets {bqKb=nyZ
工程物资-专用材料 Project material - specific materials Go7hDmu
工程物资-专用设备 Project material - specific equipment w*}yw"gP*0
工程物资-预付大型设备款 Project material - prepaid for equipment K(f
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cY'To<v
在建工程 Construction in progress _x1[$A,GuB
在建工程减值准备 Impairment of construction in progress q'@Ei4
固定资产清理 Disposal of fixed assets ~U6YN_
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无形资产-专利权 Intangible assets - patent YKOO(?lv
无形资产-非专利技术 Intangible assets - industrial property and know-how NVWeJ+w
无形资产-商标权 Intangible assets - trademark rights \+Ln~\Sv
无形资产-土地使用权 Intangible assets - land use rights >=:T
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无形资产-商誉 Intangible assets - goodwill fYM6wYJ
无形资产减值准备 Impairment of intangible assets - :z5m+
长期待摊费用 Deferred assets z
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未确认融资费用 Unrecognized finance fees C_ZD<UPA\
其他长期资产 Other long term assets Q4LlToHn
递延税款借项 Deferred assets debits e -]c
应付票据 Notes payable }Rxg E~F
应付帐款 Trade creditors 7 P^{*!
预收帐款 Adanvances from customers 3b\8907
代销商品款 Consignment-in payables l~!fQ$~
其他应交款 Other payable to government Q1\k`J
其他应付款 Other creditors x$J.SbW
应付股利 Proposed dividends |$?Ux,(6
待转资产价值 Donated assets 'Mx K
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预计负债 Accrued liabilities >VUQTg
应付短期债券 Short-term debentures payable 7h#faOP
其他流动负债 Other current liabilities C2=iZ`Z>
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预提费用 Accrued expenses n!eqzr{
应付工资 Payroll payable Etc?; Z[F#
应付福利费 Welfare payable ^!p<zZ
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit <kX
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短期借款-担保借款 Bank loans - Short term - guaranteed hN:F8r+DG
一年内到期长期借款 Long term loans due within one year kbp(
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一年内到期长期应付款 Long term payable due within one year %X,B-h^
长期借款 Bank loans - Long term cov#Z
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应付债券-债券面值 Bond payable - Par value Tb0;Mbr
应付债券-债券溢价 Bond payable - Excess ^A"lkV7
应付债券-债券折价 Bond payable - Discount feI[M;7u
应付债券-应计利息 Bond payable - Accrued interest y.*=Ww+
长期应付款 Long term payable [[0bhmG)
专项应付款 Specific payable g
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其他长期负债 Other long term liabilities ')u5 l
应交税金-所得税 Tax payable - income tax ?%xhe
应交税金-增值税 Tax payable - VAT }L$Xb2^l
应交税金-营业税 Tax payable - business tax Q
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应交税金-消费税 Tax payable - consumable tax bxhg*A
应交税金-其他 Tax payable - others 2}Z4a\YX
递延税款贷项 Deferred taxation credit x*R8^BA]pR
股本 Share capital YD='M.n\
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;]&~D
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m/<F 5R
利润分配-提取储备基金 Profit appropriation - reserve fund \>Ga-gv6/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O@r.>
利润分配-利润归还投资 Profit appropriation - return investment by profit ovDJ{3L6O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q$3\ /mz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4z9#M;qT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~3'RW0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vcw>v={x
期初未分配利润 Retained earnings, beginning of the year p2Dh3)&
资本公积-股本溢价 Capital surplus - share premium . Z*j!{@c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f8LrDR
资本公积-接受现金捐赠 Capital surplus - cash donation +^4BO`
资本公积-股权投资准备 Capital surplus - investment reserve \o:ELa HY
资本公积-拨款转入 Capital surplus - subsidiary bB:r]*_
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation -Wlp=#9
资本公积-其他 Capital surplus - others f2O*8^^Y{Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y^f94s:2S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >~5lYD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b W=.K>|
盈余公积-储备基金 Surplus reserve - reserve fund G`]v_`>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &2io^AP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >bfYy
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主营业务收入 Sales UCn*UX
主营业务成本 Cost of sales 29Gwv
主营业务税金及附加 Sales tax axK6sIxx
营业费用 Operating expenses PPoI>J
管理费用 General and administrative expenses 9;0V
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财务费用 Financial expenses qIbg
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投资收益 Investment income }W:*aU
其他业务收入 Other operating income jl.okWuiY
营业外收入 Non-operating income nT.L}1@
补贴收入 Subsidy income bJQ5- *F
其他业务支出 Other operating expenses R^J.?>0
营业外支出 Non-operating expenses U1,~bO9
所得税 Income tax bQ-Gp;]
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