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 。 aji~brq
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现金 Cash in hand dVmAMQk.g
银行存款 Cash in bank eR*
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其他货币资金-外埠存款Other monetary assets - cash in other cities b1,T!xL
其他货币资金-银行本票 Other monetary assets - cashier‘s check }PIGj} F/
其他货币资金-银行汇票 Other monetary assets - bank draft c7nk~K[6
其他货币资金-信用卡 Other monetary assets - credit cards fkv{\zN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #PLB
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其他货币资金-存出投资款 Other monetary assets - cash for investment l3 pW{p
短期投资-股票投资 Investments - Short term - stocks q=0{E0@9({
短期投资-债券投资 Investments - Short term - bonds sO4}kxZ
短期投资-基金投资 Investments - Short term - funds NX{-D}1X=
短期投资-其他投资 Investments - Short term - others /DG`Hg
短期投资跌价准备 Provision for short-term investment Tk#&Ux{ZJ
长期股权投资-股票投资 Long term equity investment - stocks C"` 'Re5)
长期股权投资-其他股权投资 Long term equity investment - others KlqJEtO_
长期债券投资-债券投资 Long term securities investemnt - bonds 7E75s)KH
长期债券投资-其他债权投资 Long term securities investment - others UVBw;V
长期投资减值准备 Provision for long-term investment a9EI7pnq
应收票据 Notes receivable 'ZZWH
应收股利 Dividends receivable #&2N,M!Q
应收利息 Interest receivable <#x%A0
应收帐款 Trade debtors >yT@?!/Q>'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6$vh qg}f
预付帐款 Prepayment *sIG&
应收补贴款 Allowance receivable GwpBDMk
其他应收款 Other debtors HxqV[|}0u
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WWs[]zr
其他流动资产 Other current assets 6!Ji>h.Ak
物资采购 Purchase .'2gJ"?,
原材料 Raw materials Lz>{FOR
包装物 Packing materials +i_f.Ipp
低值易耗品 Low value consumbles L+ETMk0
材料成本差异 Material cost difference gJFpEA {
自制半成品 Self-manufactured goods -^xKG'uth
库存商品 Finished goods [U7,\o4w
商品进销差价 Difference between purchase & sales of commodities _BLSI8!N@
委托加工物资 Consigned processiong material rIWN!@.J
委托代销商品 Consignment-out -MW(={#
受托代销商品 Consignment-in ;7`um
分期收款发出商品 Goods on instalment sales [qD<U %Hi
存货跌价准备 Provision for obsolete stocks f
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待摊费用 Prepaid expenses "O1*uwm
待处理流动资产损益 Unsettled G/L on current assets a~eLkWnh<k
待处理固定资产损益 Unsettled G/L on fixed assets Qbt>}?-
委托贷款-本金 Consignment loan - principle aU8Ti8A>
委托贷款-利息 Consignment loan - interest f`]E]5?
委托贷款-减值准备 Consignment loan - provision |e;z"-3
固定资产-房屋建筑物 Fixed assets - Buildings {f-/,g~
固定资产-机器设备 Fixed assets - Plant and machinery 'W2$wN+P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2#A9D.- h
固定资产-运输设备 Fixed assets - Automobiles p6l@O3
累计折旧 Accumulated depreciation ${6
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固定资产减值准备 Impairment of fixed assets B|$13dHfa
工程物资-专用材料 Project material - specific materials o@` E.4
工程物资-专用设备 Project material - specific equipment glX2L~
工程物资-预付大型设备款 Project material - prepaid for equipment =y]b|"s~2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^Ro
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在建工程 Construction in progress m+^;\DFJ,
在建工程减值准备 Impairment of construction in progress NITx;iC
固定资产清理 Disposal of fixed assets T9<nD"=:
无形资产-专利权 Intangible assets - patent 2m_M9e\
无形资产-非专利技术 Intangible assets - industrial property and know-how ~dr1Qi#j?
无形资产-商标权 Intangible assets - trademark rights .%b_3s".
无形资产-土地使用权 Intangible assets - land use rights ~#km0<r?
无形资产-商誉 Intangible assets - goodwill i[^lJ)[>N
无形资产减值准备 Impairment of intangible assets 7b%Cl
长期待摊费用 Deferred assets +4nR&1z$
未确认融资费用 Unrecognized finance fees ~@?-|xLqQ
其他长期资产 Other long term assets v]SE?xF{U
递延税款借项 Deferred assets debits Z=[a 8CU
应付票据 Notes payable M`fXH 3D
应付帐款 Trade creditors qFChZ+3>
预收帐款 Adanvances from customers ko> O~@r
代销商品款 Consignment-in payables O36r
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其他应交款 Other payable to government d
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其他应付款 Other creditors ]hVXFHrR
应付股利 Proposed dividends +F&]BZ
待转资产价值 Donated assets z\d2T%^:g(
预计负债 Accrued liabilities 9<c4y4#y
应付短期债券 Short-term debentures payable TZyQOjUu
其他流动负债 Other current liabilities g*.(!
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预提费用 Accrued expenses :bDn.`KG#
应付工资 Payroll payable R
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应付福利费 Welfare payable u0hbM9U>
短期借款-抵押借款 Bank loans - Short term - pledged ?,DbV|3_\
短期借款-信用借款 Bank loans - Short term - credit >d
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短期借款-担保借款 Bank loans - Short term - guaranteed }lpm Hvs
一年内到期长期借款 Long term loans due within one year W@C tF U9
一年内到期长期应付款 Long term payable due within one year 6="&K_Q7
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value VCRv(Ek
应付债券-债券溢价 Bond payable - Excess FtDAk?
应付债券-债券折价 Bond payable - Discount ioCkPj
应付债券-应计利息 Bond payable - Accrued interest CyDf[C)=
长期应付款 Long term payable 2]*~1d
专项应付款 Specific payable oySM?ZE
其他长期负债 Other long term liabilities m1i$>
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应交税金-所得税 Tax payable - income tax Y[?Wt/O;
应交税金-增值税 Tax payable - VAT Cbvl( (
应交税金-营业税 Tax payable - business tax -" K:ve(K
应交税金-消费税 Tax payable - consumable tax ;iNx@tz
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应交税金-其他 Tax payable - others !Y(q
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递延税款贷项 Deferred taxation credit L([ >yQZ
股本 Share capital pAmI ](
已归还投资 Investment returned /O9EI'40)
利润分配-其他转入 Profit appropriation - other transfer in (gB=!1/|G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #h|< >
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ayt!a+J
利润分配-提取储备基金 Profit appropriation - reserve fund :.df( 1(RL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d'fpaLV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IjAity.Xrq
利润分配-利润归还投资 Profit appropriation - return investment by profit f_XCO=8'v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }AYSQ~:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6dp_R2zH~o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M=_CqK*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f(o`=% k8
期初未分配利润 Retained earnings, beginning of the year Jo+C!kc
资本公积-股本溢价 Capital surplus - share premium ;#yz i2f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =@XR$Uud6
资本公积-接受现金捐赠 Capital surplus - cash donation e91d~
资本公积-股权投资准备 Capital surplus - investment reserve Lb 4!N`l
资本公积-拨款转入 Capital surplus - subsidiary d's`~HOU2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nDw
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资本公积-其他 Capital surplus - others Y
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve --)[>6)I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y2&6x
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V@-GQP1
盈余公积-储备基金 Surplus reserve - reserve fund &2pM3re/f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E|3aiC,5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dsuW4^l
主营业务收入 Sales YU(x!<Z
主营业务成本 Cost of sales p:%E>K1<
主营业务税金及附加 Sales tax wuQkeWxJ
营业费用 Operating expenses TY?io@
管理费用 General and administrative expenses L-dKZ8Q
财务费用 Financial expenses '#6DI"vJ
投资收益 Investment income )\G#[Pc7
其他业务收入 Other operating income Ooy96M~_G
营业外收入 Non-operating income $dw;Kj'\
补贴收入 Subsidy income -;z\BW5y
其他业务支出 Other operating expenses q)zvePO#
营业外支出 Non-operating expenses Q NEaj\
所得税 Income tax r :-WfDz.
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