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 。 ?m}s4a
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现金 Cash in hand jh%Eq+#S
银行存款 Cash in bank Fn;SF4KOm
其他货币资金-外埠存款Other monetary assets - cash in other cities Ts[_u@
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^A$Zw+P
其他货币资金-银行汇票 Other monetary assets - bank draft ]d0BN`*U.
其他货币资金-信用卡 Other monetary assets - credit cards /<=u\e'rE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fI}to&qk
其他货币资金-存出投资款 Other monetary assets - cash for investment 36Zf^cFJ
短期投资-股票投资 Investments - Short term - stocks ^e _hLX\SW
短期投资-债券投资 Investments - Short term - bonds wedbx00o
短期投资-基金投资 Investments - Short term - funds t ;;U}
短期投资-其他投资 Investments - Short term - others HZC"nb}r4
短期投资跌价准备 Provision for short-term investment ]Kt6^|S$a
长期股权投资-股票投资 Long term equity investment - stocks {0wIR_dGX
长期股权投资-其他股权投资 Long term equity investment - others Z,
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长期债券投资-债券投资 Long term securities investemnt - bonds {j?FNOJn
长期债券投资-其他债权投资 Long term securities investment - others xQ-<WF1i
长期投资减值准备 Provision for long-term investment | `2RShu
应收票据 Notes receivable ?}tFN_X"
应收股利 Dividends receivable iAEbu&XG
应收利息 Interest receivable -hGk?_Nqa/
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Iby\$~V
预付帐款 Prepayment .\ULbN3Z
应收补贴款 Allowance receivable d9fC<Tp
其他应收款 Other debtors I(L,8n5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors S]e|"n~@
其他流动资产 Other current assets }(J}f)
物资采购 Purchase JxdDC^> 0
原材料 Raw materials {l1.2!
包装物 Packing materials A Ru2W1g
低值易耗品 Low value consumbles 1QcNp(MO
材料成本差异 Material cost difference o4F2%0gJ
自制半成品 Self-manufactured goods pHXm>gTd,J
库存商品 Finished goods |}s*E_/[
商品进销差价 Difference between purchase & sales of commodities 'j8:vq^d
委托加工物资 Consigned processiong material <e=#F-DE
委托代销商品 Consignment-out HSE!x_$
受托代销商品 Consignment-in }_M~2L?i
分期收款发出商品 Goods on instalment sales y
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存货跌价准备 Provision for obsolete stocks h,u,^ r
待摊费用 Prepaid expenses i/;\7n
待处理流动资产损益 Unsettled G/L on current assets 1y@i}<9F
待处理固定资产损益 Unsettled G/L on fixed assets ,i?nWlh+
委托贷款-本金 Consignment loan - principle Ct <udO
委托贷款-利息 Consignment loan - interest H7&8\FNa
委托贷款-减值准备 Consignment loan - provision 0y'H~(
固定资产-房屋建筑物 Fixed assets - Buildings :1.L}4"gg
固定资产-机器设备 Fixed assets - Plant and machinery ul6]!Iy
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures urs,34h
固定资产-运输设备 Fixed assets - Automobiles wY{-BuXv
累计折旧 Accumulated depreciation F3[T.sf
固定资产减值准备 Impairment of fixed assets w>s,"2
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工程物资-专用材料 Project material - specific materials ok"k*?Ov
工程物资-专用设备 Project material - specific equipment O'p9u@kc
工程物资-预付大型设备款 Project material - prepaid for equipment ios&n)W&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XSwl Tg
在建工程 Construction in progress 6EoMt@7g
在建工程减值准备 Impairment of construction in progress T9
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固定资产清理 Disposal of fixed assets 93)sk/j
无形资产-专利权 Intangible assets - patent 5FPM`hLT
无形资产-非专利技术 Intangible assets - industrial property and know-how B?gOHG*vd>
无形资产-商标权 Intangible assets - trademark rights lBLARz&c#
无形资产-土地使用权 Intangible assets - land use rights }#RakV4
无形资产-商誉 Intangible assets - goodwill ,GhS[VJjR
无形资产减值准备 Impairment of intangible assets iJ)_RSFK
长期待摊费用 Deferred assets 9IdA%RM~mH
未确认融资费用 Unrecognized finance fees Ytp(aE:
其他长期资产 Other long term assets Wq D4YGN
递延税款借项 Deferred assets debits lwxaMjaL4K
应付票据 Notes payable vFzRg5lH
应付帐款 Trade creditors D
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预收帐款 Adanvances from customers p}z<Fdu0
代销商品款 Consignment-in payables GE:vp>>}`
其他应交款 Other payable to government !3c
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其他应付款 Other creditors [x=s(:qy
应付股利 Proposed dividends e9Wa<i8
待转资产价值 Donated assets ,B*EVN
预计负债 Accrued liabilities 38Mv
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应付短期债券 Short-term debentures payable t9GR69v:?
其他流动负债 Other current liabilities v|_K/|
预提费用 Accrued expenses kr^P6}'
应付工资 Payroll payable :".ARCg
应付福利费 Welfare payable Y!aSs3c
短期借款-抵押借款 Bank loans - Short term - pledged pGP7nw_g
短期借款-信用借款 Bank loans - Short term - credit ;>U2|>5V
短期借款-担保借款 Bank loans - Short term - guaranteed ?8H8O %Z8
一年内到期长期借款 Long term loans due within one year > ym,{EHK
一年内到期长期应付款 Long term payable due within one year z}77Eh<
长期借款 Bank loans - Long term 0I-9nuw,^;
应付债券-债券面值 Bond payable - Par value ^&9zw\x;z
应付债券-债券溢价 Bond payable - Excess /e5O"@
应付债券-债券折价 Bond payable - Discount T8?Ghbn
应付债券-应计利息 Bond payable - Accrued interest imhwY#D
长期应付款 Long term payable j1Y~_
专项应付款 Specific payable .Bl\Z
其他长期负债 Other long term liabilities :_
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应交税金-所得税 Tax payable - income tax p}}R-D&K
应交税金-增值税 Tax payable - VAT )W,aN)1)
应交税金-营业税 Tax payable - business tax n K1Slg#U
应交税金-消费税 Tax payable - consumable tax ANAVn
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应交税金-其他 Tax payable - others XAD- 'i
递延税款贷项 Deferred taxation credit t4."/.=+
股本 Share capital IkL
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已归还投资 Investment returned *?@?f&E/
利润分配-其他转入 Profit appropriation - other transfer in $8)+XmsCr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F>SRs =_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund T=
8 0,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h"
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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 B-
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利润分配-利润归还投资 Profit appropriation - return investment by profit %Bj\W'V&p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k&M;,e3v6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `z}?"BW|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;}I:\P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S3C]AhW;
期初未分配利润 Retained earnings, beginning of the year g i3F`
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资本公积-股本溢价 Capital surplus - share premium >F|>cc>_E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aL\PGdgO
资本公积-接受现金捐赠 Capital surplus - cash donation F>
Ah0U0
资本公积-股权投资准备 Capital surplus - investment reserve ^x ]r`b
资本公积-拨款转入 Capital surplus - subsidiary C#.->\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~p6 V,Q
资本公积-其他 Capital surplus - others EgEa1l!NSQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;DQ ZT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \{_q.;}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R3f89
盈余公积-储备基金 Surplus reserve - reserve fund B&M%I:i
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mX"oW_EK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +uF>2b6'
主营业务收入 Sales f#>,1,S
主营业务成本 Cost of sales (!u~
CZ;
主营业务税金及附加 Sales tax I.(,hFx;
营业费用 Operating expenses @-07F,'W,
管理费用 General and administrative expenses etDk35!h~,
财务费用 Financial expenses BiLY(1,
投资收益 Investment income /s&9SYF
其他业务收入 Other operating income Df-DRi
营业外收入 Non-operating income b}$+H/V
补贴收入 Subsidy income G6Axs1a
其他业务支出 Other operating expenses |u% )gk
营业外支出 Non-operating expenses ;J( 8
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所得税 Income tax .<0ye_S'y
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