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 。 :tT6V(-W
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现金 Cash in hand Bn5$TiTcl
银行存款 Cash in bank l [
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其他货币资金-外埠存款Other monetary assets - cash in other cities ,XYtoZa
其他货币资金-银行本票 Other monetary assets - cashier‘s check gJ?Vk<hp
其他货币资金-银行汇票 Other monetary assets - bank draft ;fZ9:WB
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 E&>=
其他货币资金-存出投资款 Other monetary assets - cash for investment i7foZ\btFc
短期投资-股票投资 Investments - Short term - stocks M5c~-}Ay
短期投资-债券投资 Investments - Short term - bonds m!Fx#
短期投资-基金投资 Investments - Short term - funds 7(B"3qF8|
短期投资-其他投资 Investments - Short term - others |WsB0R
短期投资跌价准备 Provision for short-term investment 6HRr4NDcj
长期股权投资-股票投资 Long term equity investment - stocks lR0WDJv
长期股权投资-其他股权投资 Long term equity investment - others u9D#5NvGs
长期债券投资-债券投资 Long term securities investemnt - bonds /7uAf{
长期债券投资-其他债权投资 Long term securities investment - others V2IurDE
长期投资减值准备 Provision for long-term investment O^sOv!!RH/
应收票据 Notes receivable |%12Vr]J
应收股利 Dividends receivable 52q<|MW%
应收利息 Interest receivable T[eb<
应收帐款 Trade debtors UBM:.*wN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?+?`Jso(
预付帐款 Prepayment [6f(3|"
应收补贴款 Allowance receivable p
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其他应收款 Other debtors !+T29QYK8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors hv#|dI=kZR
其他流动资产 Other current assets 1[ 40\ sM
物资采购 Purchase @h!nVf%fe
原材料 Raw materials FwqaWEk
包装物 Packing materials ?k+>~k{}a
低值易耗品 Low value consumbles Q[MWzsx
材料成本差异 Material cost difference ;ji["b
自制半成品 Self-manufactured goods S94S[j0D
库存商品 Finished goods 8 EUc
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商品进销差价 Difference between purchase & sales of commodities Ms14]M[\
委托加工物资 Consigned processiong material "RLv{D<)J,
委托代销商品 Consignment-out R>R8LIZZc
受托代销商品 Consignment-in (X~JTH:e/
分期收款发出商品 Goods on instalment sales :Hq#co
存货跌价准备 Provision for obsolete stocks ]B3f$
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待摊费用 Prepaid expenses i2X%xYv ^
待处理流动资产损益 Unsettled G/L on current assets Sq[LwJ
待处理固定资产损益 Unsettled G/L on fixed assets UB,:won
委托贷款-本金 Consignment loan - principle ~;yP{F8?
委托贷款-利息 Consignment loan - interest 1)hO!%
委托贷款-减值准备 Consignment loan - provision Y|~+bK
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固定资产-房屋建筑物 Fixed assets - Buildings u_jhmKr~
固定资产-机器设备 Fixed assets - Plant and machinery ~ ^*;#[<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $HP<C>^Z8
固定资产-运输设备 Fixed assets - Automobiles -d_7 q
累计折旧 Accumulated depreciation mY&(&'2T"
固定资产减值准备 Impairment of fixed assets Qz`v0"'w
工程物资-专用材料 Project material - specific materials GEtzLaq<
工程物资-专用设备 Project material - specific equipment f]48>LRE8
工程物资-预付大型设备款 Project material - prepaid for equipment ]? %*3I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =H;F{J"
在建工程 Construction in progress jP}Ix8vc=
在建工程减值准备 Impairment of construction in progress GL'l "L
固定资产清理 Disposal of fixed assets dzs(sM=
无形资产-专利权 Intangible assets - patent X{ f#kB]w
无形资产-非专利技术 Intangible assets - industrial property and know-how s5J?,xu
无形资产-商标权 Intangible assets - trademark rights 0F
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无形资产-土地使用权 Intangible assets - land use rights %![3?|8~
无形资产-商誉 Intangible assets - goodwill )6*)u/x:
无形资产减值准备 Impairment of intangible assets 1h#e-Oyff
长期待摊费用 Deferred assets S(PU"}vZy
未确认融资费用 Unrecognized finance fees lw=!v%L
其他长期资产 Other long term assets ?g9oiOhnG
递延税款借项 Deferred assets debits PauF)p
应付票据 Notes payable 'nN'bVl/
应付帐款 Trade creditors ,vB~9
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预收帐款 Adanvances from customers KZGy&u
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代销商品款 Consignment-in payables Y+ !z]S/x
其他应交款 Other payable to government Wgb L9'}B
其他应付款 Other creditors `Jn2(+
应付股利 Proposed dividends wyB
待转资产价值 Donated assets z
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预计负债 Accrued liabilities cf,^7,-`"
应付短期债券 Short-term debentures payable N"A`tc5&
其他流动负债 Other current liabilities "P a y2
预提费用 Accrued expenses >hO9b;F}
应付工资 Payroll payable }~Ir&
应付福利费 Welfare payable eXi}-~o
短期借款-抵押借款 Bank loans - Short term - pledged w5;d/r<q
短期借款-信用借款 Bank loans - Short term - credit pvhN.z
短期借款-担保借款 Bank loans - Short term - guaranteed Ynl Zyw!
一年内到期长期借款 Long term loans due within one year rIeOli:<
一年内到期长期应付款 Long term payable due within one year yq12"Rs
长期借款 Bank loans - Long term s9,Z}]Th
应付债券-债券面值 Bond payable - Par value wL[{6wL
应付债券-债券溢价 Bond payable - Excess ={\9-JJhE
应付债券-债券折价 Bond payable - Discount T
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应付债券-应计利息 Bond payable - Accrued interest ?*&
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长期应付款 Long term payable "'~&D/7
专项应付款 Specific payable Y_/w}HB
其他长期负债 Other long term liabilities 7X <#
应交税金-所得税 Tax payable - income tax xM?tdQ~VHY
应交税金-增值税 Tax payable - VAT /_r` A
应交税金-营业税 Tax payable - business tax x:+]^?}r
应交税金-消费税 Tax payable - consumable tax Lum5Va%0
应交税金-其他 Tax payable - others ~p
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递延税款贷项 Deferred taxation credit up2wkc8
股本 Share capital yH0vESgv
已归还投资 Investment returned w%$J<Z^-?
利润分配-其他转入 Profit appropriation - other transfer in IQQ>0^Q~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S5[}kfe
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K_%gda|l+
利润分配-提取储备基金 Profit appropriation - reserve fund V^< Zs//7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P52qt N<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H@'u$qr$:
利润分配-利润归还投资 Profit appropriation - return investment by profit bzh:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @PV3G
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cToT_Mk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EZ[e
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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 ?8YbTn1f)
期初未分配利润 Retained earnings, beginning of the year \7G.a
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资本公积-股本溢价 Capital surplus - share premium 0E#?H0<OeG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {T 3~js
资本公积-接受现金捐赠 Capital surplus - cash donation nnCz!:9p
资本公积-股权投资准备 Capital surplus - investment reserve QObHW[:F
资本公积-拨款转入 Capital surplus - subsidiary W4=A
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation EP{/]T
资本公积-其他 Capital surplus - others M:oZk&cs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @[bFlqsE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e?:1wU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 's$/-AV
盈余公积-储备基金 Surplus reserve - reserve fund ;
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund m}'!W`<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r |2{(+
主营业务收入 Sales DK1{Z;Z
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax @ssT$#)$!
营业费用 Operating expenses ($t;Xab
管理费用 General and administrative expenses fa!8+kfi
财务费用 Financial expenses [X ]XH
投资收益 Investment income ]3uj~la
其他业务收入 Other operating income }brBhe8a
营业外收入 Non-operating income {}P~nP
补贴收入 Subsidy income 3\K;y>NK
其他业务支出 Other operating expenses B^C5?
营业外支出 Non-operating expenses r ?z}TtDp
所得税 Income tax "p[3^<~uQ
)gV @6w