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 。 {yWL|:#K
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现金 Cash in hand ~{tO8
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银行存款 Cash in bank ){w{#
其他货币资金-外埠存款Other monetary assets - cash in other cities ?o?$HK
其他货币资金-银行本票 Other monetary assets - cashier‘s check H"8B4~*
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其他货币资金-银行汇票 Other monetary assets - bank draft +cqUp6x.
其他货币资金-信用卡 Other monetary assets - credit cards *
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit (0b\%;}
其他货币资金-存出投资款 Other monetary assets - cash for investment [B+F}Q^;
短期投资-股票投资 Investments - Short term - stocks R|M]mwa^w
短期投资-债券投资 Investments - Short term - bonds CYgokS\=,
短期投资-基金投资 Investments - Short term - funds rFpYlMct
短期投资-其他投资 Investments - Short term - others BJWlx*U]
短期投资跌价准备 Provision for short-term investment yzp#
长期股权投资-股票投资 Long term equity investment - stocks Ht(TYq
长期股权投资-其他股权投资 Long term equity investment - others xS t
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长期债券投资-债券投资 Long term securities investemnt - bonds n|&=6hiI
长期债券投资-其他债权投资 Long term securities investment - others #jg-q|nd
长期投资减值准备 Provision for long-term investment {qi#
应收票据 Notes receivable P>iZgv
应收股利 Dividends receivable .=J- !{z
应收利息 Interest receivable W j^@Zq#
应收帐款 Trade debtors g/!MEOVx
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &d2L9k
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预付帐款 Prepayment x0JW
应收补贴款 Allowance receivable xm1di@
其他应收款 Other debtors >_ZEQC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SA}Dkt&,
其他流动资产 Other current assets [znN'Fg:"
物资采购 Purchase PHqg~q;*
原材料 Raw materials qS@3:R
包装物 Packing materials TS9<uRO0
低值易耗品 Low value consumbles qzbW0AM[M
材料成本差异 Material cost difference ZAn @NA=
自制半成品 Self-manufactured goods {c9 fv H
库存商品 Finished goods 9X 4[Zk
商品进销差价 Difference between purchase & sales of commodities C0N}B1-MU
委托加工物资 Consigned processiong material wrgB =o
委托代销商品 Consignment-out
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受托代销商品 Consignment-in :G@z?ZJ[
分期收款发出商品 Goods on instalment sales F<g&t|@
存货跌价准备 Provision for obsolete stocks |YROxY"ML
待摊费用 Prepaid expenses B._YT
待处理流动资产损益 Unsettled G/L on current assets [(x*!,=
待处理固定资产损益 Unsettled G/L on fixed assets UzaAL9k
委托贷款-本金 Consignment loan - principle 1gkpK`u(B
委托贷款-利息 Consignment loan - interest 6R<+_e+v
委托贷款-减值准备 Consignment loan - provision >dJuk6J&c&
固定资产-房屋建筑物 Fixed assets - Buildings T^|k`
固定资产-机器设备 Fixed assets - Plant and machinery Gm:s;w-;v
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s=(q#Z
固定资产-运输设备 Fixed assets - Automobiles A1+:y,wXs
累计折旧 Accumulated depreciation IxCesh
固定资产减值准备 Impairment of fixed assets -`X
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工程物资-专用材料 Project material - specific materials =YgH-{
工程物资-专用设备 Project material - specific equipment N s0,Z#Z+
工程物资-预付大型设备款 Project material - prepaid for equipment !;|#=A9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4;Ucas6
在建工程 Construction in progress Y,0Z&6 <
在建工程减值准备 Impairment of construction in progress ;UTM9.o[
固定资产清理 Disposal of fixed assets /-FV1G,h
无形资产-专利权 Intangible assets - patent ]-X6Cl
无形资产-非专利技术 Intangible assets - industrial property and know-how ,Kj>F2{
无形资产-商标权 Intangible assets - trademark rights U&BCd$
无形资产-土地使用权 Intangible assets - land use rights PY7H0\S)
无形资产-商誉 Intangible assets - goodwill #;ObugY,
无形资产减值准备 Impairment of intangible assets w6!97x
长期待摊费用 Deferred assets fub04x)
未确认融资费用 Unrecognized finance fees r6uN6XCM
其他长期资产 Other long term assets }8tF.QjR|
递延税款借项 Deferred assets debits %Hd[,duwO
应付票据 Notes payable P1rjF:x[*
应付帐款 Trade creditors *w4#D:g
预收帐款 Adanvances from customers ;LP3
代销商品款 Consignment-in payables 9
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其他应交款 Other payable to government 9!X3Cv|+L
其他应付款 Other creditors tNr'@ls
应付股利 Proposed dividends lM4 Z7mT /
待转资产价值 Donated assets rIFW1`N}
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预计负债 Accrued liabilities p=nbsS~":
应付短期债券 Short-term debentures payable $aJ6i7C,j}
其他流动负债 Other current liabilities ,3_Sf?
预提费用 Accrued expenses 2YZ>nqy
应付工资 Payroll payable !hq*WtIk
应付福利费 Welfare payable L#K`F8Wi=
短期借款-抵押借款 Bank loans - Short term - pledged ph5{i2U0
短期借款-信用借款 Bank loans - Short term - credit ;]grbqXVE
短期借款-担保借款 Bank loans - Short term - guaranteed Fdhgm{Y2s
一年内到期长期借款 Long term loans due within one year _"@:+f,
一年内到期长期应付款 Long term payable due within one year *z69ti/
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长期借款 Bank loans - Long term e7"T37
应付债券-债券面值 Bond payable - Par value q}L`8(a
应付债券-债券溢价 Bond payable - Excess xD&n'M]
应付债券-债券折价 Bond payable - Discount e&ysj:W5
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应付债券-应计利息 Bond payable - Accrued interest ]Pe>T&
长期应付款 Long term payable WC<[<uI*
专项应付款 Specific payable j8Z;}P
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其他长期负债 Other long term liabilities vc"!3x-G*
应交税金-所得税 Tax payable - income tax RN-gZ{AW
应交税金-增值税 Tax payable - VAT ``jNj1t{}
应交税金-营业税 Tax payable - business tax gC2}?nq*
应交税金-消费税 Tax payable - consumable tax *V',@NH#Os
应交税金-其他 Tax payable - others uT,i&
递延税款贷项 Deferred taxation credit B@M9oNWHu
股本 Share capital (CIcM3|9C
已归还投资 Investment returned \ZADY.ha
利润分配-其他转入 Profit appropriation - other transfer in L
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e%)iDt\j
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [(x<2MTj
利润分配-提取储备基金 Profit appropriation - reserve fund ZAfuW^r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .%n_{ab1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZS=H1
利润分配-利润归还投资 Profit appropriation - return investment by profit b]z_2h~`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /jJD
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fdKE1,;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <!RkkU&
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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 '(B -{}l
期初未分配利润 Retained earnings, beginning of the year kll!tT-N-
资本公积-股本溢价 Capital surplus - share premium QG?!XWz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vxap+<m
资本公积-接受现金捐赠 Capital surplus - cash donation J.h` 0$!
资本公积-股权投资准备 Capital surplus - investment reserve %Ve@DF8G
资本公积-拨款转入 Capital surplus - subsidiary bT 42G[x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8WQ#)
资本公积-其他 Capital surplus - others lfDd%.:q4S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GalSqtbmDt
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xP'0a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E<+ G5j
盈余公积-储备基金 Surplus reserve - reserve fund ^
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund bgBvzV&'8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~xxq.rL"
主营业务收入 Sales 5&Yt=)c\
主营业务成本 Cost of sales }nPt[77U_7
主营业务税金及附加 Sales tax hOk9 y=
营业费用 Operating expenses 69r%b7#
管理费用 General and administrative expenses \0 h>!u
财务费用 Financial expenses Vv+nq_
投资收益 Investment income ^/E'Rf3[A
其他业务收入 Other operating income *B!Ox}CI.L
营业外收入 Non-operating income u=InE|SH
补贴收入 Subsidy income &T, ,fz$
其他业务支出 Other operating expenses 'e]>lRZ
营业外支出 Non-operating expenses n~yHt/T
所得税 Income tax VC/n}7p
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