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 。 <`oCz Q1
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现金 Cash in hand |V5 $'/Y
银行存款 Cash in bank ]+^;vc 1r
其他货币资金-外埠存款Other monetary assets - cash in other cities OqEg{o5 a&
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft Qs}/x[I
其他货币资金-信用卡 Other monetary assets - credit cards :t2 9`x
其他货币资金-信用证保证金 Other monetary assets - L/C deposit gaLEhf^
其他货币资金-存出投资款 Other monetary assets - cash for investment Verbmeg&n
短期投资-股票投资 Investments - Short term - stocks m;;0 Cl
短期投资-债券投资 Investments - Short term - bonds aF;]7i@
短期投资-基金投资 Investments - Short term - funds z5|e\Z
短期投资-其他投资 Investments - Short term - others 3i@ "D
短期投资跌价准备 Provision for short-term investment ]7XkijNb
长期股权投资-股票投资 Long term equity investment - stocks I_"H
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长期股权投资-其他股权投资 Long term equity investment - others dv1x78xG>
长期债券投资-债券投资 Long term securities investemnt - bonds 8`L#1ybMO
长期债券投资-其他债权投资 Long term securities investment - others ~8KF<2c
长期投资减值准备 Provision for long-term investment 3{2^G@j
应收票据 Notes receivable [H6X2yjj|
应收股利 Dividends receivable *G2)@0
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应收利息 Interest receivable y(aAp.
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应收帐款 Trade debtors RTg Q#<W8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +d6Aw}*
预付帐款 Prepayment fg>B
应收补贴款 Allowance receivable I,C AFq
其他应收款 Other debtors (<d&BV- "
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4~m.#6MT
其他流动资产 Other current assets
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物资采购 Purchase imJ[:E
原材料 Raw materials B9m>H=8a
包装物 Packing materials #Lhj0M;a
低值易耗品 Low value consumbles .BYKdxa
材料成本差异 Material cost difference uu
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自制半成品 Self-manufactured goods d'lr:=GQ
库存商品 Finished goods RpmBP[
商品进销差价 Difference between purchase & sales of commodities uv~qK:Nw(
委托加工物资 Consigned processiong material [
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委托代销商品 Consignment-out ] dm1Qm
受托代销商品 Consignment-in ]<\;d
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分期收款发出商品 Goods on instalment sales |dB1R%
存货跌价准备 Provision for obsolete stocks oUKBb&&O
待摊费用 Prepaid expenses K#JabT
待处理流动资产损益 Unsettled G/L on current assets tn:/pPap
待处理固定资产损益 Unsettled G/L on fixed assets lgv-)5|O+H
委托贷款-本金 Consignment loan - principle `PQ?8z|
委托贷款-利息 Consignment loan - interest E&s'uE=w+
委托贷款-减值准备 Consignment loan - provision (_i
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固定资产-房屋建筑物 Fixed assets - Buildings He0N
固定资产-机器设备 Fixed assets - Plant and machinery z'\}/k+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6`s%%v
固定资产-运输设备 Fixed assets - Automobiles $tt0D?$4
累计折旧 Accumulated depreciation +s/N@]5nW
固定资产减值准备 Impairment of fixed assets w$(0V$l_
工程物资-专用材料 Project material - specific materials 9J2q`/6~e
工程物资-专用设备 Project material - specific equipment ^ sf[dr;BA
工程物资-预付大型设备款 Project material - prepaid for equipment xZ S\#{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 23(E3:.
在建工程 Construction in progress #pDGaqeX
在建工程减值准备 Impairment of construction in progress -hU>1ux&V
固定资产清理 Disposal of fixed assets 8f{}ce'E*
无形资产-专利权 Intangible assets - patent :EQme0OW
无形资产-非专利技术 Intangible assets - industrial property and know-how }Pm(oR'KTJ
无形资产-商标权 Intangible assets - trademark rights w.T=Lzp
无形资产-土地使用权 Intangible assets - land use rights mNnw G)
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无形资产-商誉 Intangible assets - goodwill k8x&aH
无形资产减值准备 Impairment of intangible assets O yH!V&w
长期待摊费用 Deferred assets )v!lP pe8
未确认融资费用 Unrecognized finance fees Tk v
其他长期资产 Other long term assets iw~V_y4
递延税款借项 Deferred assets debits ].<sAmL^
应付票据 Notes payable HgS
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应付帐款 Trade creditors U>plv
预收帐款 Adanvances from customers pw<q?q%
代销商品款 Consignment-in payables $ )TF,-#x
其他应交款 Other payable to government \@}$Wjsl
其他应付款 Other creditors CyK$XDHa
应付股利 Proposed dividends YPff)0Nh
待转资产价值 Donated assets ?lET45'
预计负债 Accrued liabilities "k6IV&0
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应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities B0 oY]r6
预提费用 Accrued expenses mBpsgm:g^
应付工资 Payroll payable n6!Ihip$
应付福利费 Welfare payable FbCZV3Y
短期借款-抵押借款 Bank loans - Short term - pledged SJ~I
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短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed ev
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一年内到期长期借款 Long term loans due within one year Lx:N!RDw
一年内到期长期应付款 Long term payable due within one year {DXZ}7w:v
长期借款 Bank loans - Long term B[0,\>
应付债券-债券面值 Bond payable - Par value ,m?UFRi
应付债券-债券溢价 Bond payable - Excess R
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应付债券-债券折价 Bond payable - Discount = C'e1=]
应付债券-应计利息 Bond payable - Accrued interest I_6` Z 0
长期应付款 Long term payable j]?0}Z*
专项应付款 Specific payable )[M<72
其他长期负债 Other long term liabilities X+gz+V/
应交税金-所得税 Tax payable - income tax !^w\$cw&
应交税金-增值税 Tax payable - VAT 7f\^VG
应交税金-营业税 Tax payable - business tax Qqhb]<z
应交税金-消费税 Tax payable - consumable tax =<'iLQb1
应交税金-其他 Tax payable - others u<y\iZ[
递延税款贷项 Deferred taxation credit ;~@PYIp
股本 Share capital +|"n4iZ!)
已归还投资 Investment returned {!g.255+
利润分配-其他转入 Profit appropriation - other transfer in ^qus `6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nog\,NT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )p^jsv.
利润分配-提取储备基金 Profit appropriation - reserve fund ,^IZ[D>u)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hv:Z%D |S
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NX""?"q
利润分配-利润归还投资 Profit appropriation - return investment by profit B
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends K!:
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g/X=#!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]qza*ba
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {5tEs
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期初未分配利润 Retained earnings, beginning of the year wIR
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资本公积-股本溢价 Capital surplus - share premium O+o%C*`K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5B.??;xtaV
资本公积-接受现金捐赠 Capital surplus - cash donation ])wMUJWg2
资本公积-股权投资准备 Capital surplus - investment reserve ]>4Qs
资本公积-拨款转入 Capital surplus - subsidiary ,/b/O4`;y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8Y0<lfG
资本公积-其他 Capital surplus - others x>9EVa
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yzNX2u1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m',_kY3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IM5^E#-g7
盈余公积-储备基金 Surplus reserve - reserve fund 8m[L]6F(-z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :kx#];2i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4e#K.HU_
主营业务收入 Sales >)A
主营业务成本 Cost of sales 4"X>_Nt6
主营业务税金及附加 Sales tax >(6\ C
营业费用 Operating expenses k`~br249
管理费用 General and administrative expenses (l P4D:X
财务费用 Financial expenses 0(g MR
投资收益 Investment income v8k^=A:
其他业务收入 Other operating income pH:|G
营业外收入 Non-operating income 2[YD&
补贴收入 Subsidy income |ShRxE3@'
其他业务支出 Other operating expenses lg
营业外支出 Non-operating expenses {uM{5GSL
所得税 Income tax q
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