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 。 cD'HQ3+
(<bm4MPf
现金 Cash in hand |2
YubAIZ(
银行存款 Cash in bank F}6DB*
其他货币资金-外埠存款Other monetary assets - cash in other cities o
[bE
其他货币资金-银行本票 Other monetary assets - cashier‘s check t
g
KG&
其他货币资金-银行汇票 Other monetary assets - bank draft 9lZAa8Rx i
其他货币资金-信用卡 Other monetary assets - credit cards "wnpiB}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S'
(cqO}=F
其他货币资金-存出投资款 Other monetary assets - cash for investment M('s|>\l
短期投资-股票投资 Investments - Short term - stocks yyY~ *
Le
短期投资-债券投资 Investments - Short term - bonds M#
\ <
短期投资-基金投资 Investments - Short term - funds |+Hp+9J
短期投资-其他投资 Investments - Short term - others :mXGIRi
短期投资跌价准备 Provision for short-term investment b!'l\~`{i
长期股权投资-股票投资 Long term equity investment - stocks AfbB~Ll Bq
长期股权投资-其他股权投资 Long term equity investment - others T3USNc51
长期债券投资-债券投资 Long term securities investemnt - bonds &=F-moDD
长期债券投资-其他债权投资 Long term securities investment - others &v5G92
长期投资减值准备 Provision for long-term investment e2]4a3
应收票据 Notes receivable ,:#,}w_HyO
应收股利 Dividends receivable m,W) N9 M
应收利息 Interest receivable }}^,7npU
应收帐款 Trade debtors DS#cm3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /9x{^
预付帐款 Prepayment z-EwXE
应收补贴款 Allowance receivable EJf #f
其他应收款 Other debtors ./'~];&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }xAie(
其他流动资产 Other current assets b]!9eV
$
物资采购 Purchase S~@r
原材料 Raw materials h>}ax\h
包装物 Packing materials 1R0ffP]
低值易耗品 Low value consumbles ?M *7@t@
材料成本差异 Material cost difference "w}-?:# j
自制半成品 Self-manufactured goods )E'Fke
库存商品 Finished goods ,HFs.9#&B
商品进销差价 Difference between purchase & sales of commodities "+=Pp
委托加工物资 Consigned processiong material )y9 ;OA
委托代销商品 Consignment-out
BdN8
^W
受托代销商品 Consignment-in yXJ]U
\ %
分期收款发出商品 Goods on instalment sales z]^+^c_
存货跌价准备 Provision for obsolete stocks c |>=S)|
待摊费用 Prepaid expenses Ye9Y^+-
待处理流动资产损益 Unsettled G/L on current assets 63W{U/*aao
待处理固定资产损益 Unsettled G/L on fixed assets _fcS>/<a
委托贷款-本金 Consignment loan - principle ?b||Cr
委托贷款-利息 Consignment loan - interest #SKfE
委托贷款-减值准备 Consignment loan - provision ""co6qo#>
固定资产-房屋建筑物 Fixed assets - Buildings 9ky7r;?
固定资产-机器设备 Fixed assets - Plant and machinery `/#f?Hk=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '.?^uM
固定资产-运输设备 Fixed assets - Automobiles 7;&(}
累计折旧 Accumulated depreciation rh@r\H@j
固定资产减值准备 Impairment of fixed assets rwiw
Rh
工程物资-专用材料 Project material - specific materials 7ftR4
工程物资-专用设备 Project material - specific equipment KQ&Y2l1*>>
工程物资-预付大型设备款 Project material - prepaid for equipment "`pNH'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |xn#\epy@
在建工程 Construction in progress w/ TKRCO3
在建工程减值准备 Impairment of construction in progress B[r<m J
固定资产清理 Disposal of fixed assets QV7,G9
无形资产-专利权 Intangible assets - patent $@_{p*q
无形资产-非专利技术 Intangible assets - industrial property and know-how 3KSpB;HX
无形资产-商标权 Intangible assets - trademark rights JIzY,%`\
无形资产-土地使用权 Intangible assets - land use rights !O|ql6^;
无形资产-商誉 Intangible assets - goodwill zj<ahg%z
无形资产减值准备 Impairment of intangible assets [ `7%sn]$
长期待摊费用 Deferred assets &VDl/qnaL
未确认融资费用 Unrecognized finance fees ipobr7G.SD
其他长期资产 Other long term assets +R!zs
递延税款借项 Deferred assets debits *h$&0w
y
应付票据 Notes payable dL-i)F
应付帐款 Trade creditors NUCiY\td
预收帐款 Adanvances from customers I,b9t\(6
代销商品款 Consignment-in payables *i^`Dw^~y
其他应交款 Other payable to government 4o<*PPA1
其他应付款 Other creditors l3.
应付股利 Proposed dividends vA=Z=8
待转资产价值 Donated assets .20V
3
预计负债 Accrued liabilities # ly@;!M
应付短期债券 Short-term debentures payable WmeKl
其他流动负债 Other current liabilities @Br
{!#Wf
预提费用 Accrued expenses OOnX`
应付工资 Payroll payable ^T:gb]i'Qa
应付福利费 Welfare payable 8'A72*dhX
短期借款-抵押借款 Bank loans - Short term - pledged FZF @
短期借款-信用借款 Bank loans - Short term - credit 4WC9US-k
短期借款-担保借款 Bank loans - Short term - guaranteed jNA1O68N
一年内到期长期借款 Long term loans due within one year %Tv^GP{}
一年内到期长期应付款 Long term payable due within one year `1Zhq+s
长期借款 Bank loans - Long term !^e =P%S
应付债券-债券面值 Bond payable - Par value {CtR+4KD
应付债券-债券溢价 Bond payable - Excess p~&BChBl!=
应付债券-债券折价 Bond payable - Discount `9Yn0B.
应付债券-应计利息 Bond payable - Accrued interest v!9i"@<!
长期应付款 Long term payable dH\XO-Z7v
专项应付款 Specific payable XM/vDdR
其他长期负债 Other long term liabilities "X04mQn15
应交税金-所得税 Tax payable - income tax MPIlSMe
应交税金-增值税 Tax payable - VAT ZtK\HDdp
应交税金-营业税 Tax payable - business tax EF#QH
_X
应交税金-消费税 Tax payable - consumable tax YuQ~AE'i
应交税金-其他 Tax payable - others Pao%pA.<
递延税款贷项 Deferred taxation credit &fwS{n;U
股本 Share capital
<xo-Fv
已归还投资 Investment returned (CJ.BHu]
利润分配-其他转入 Profit appropriation - other transfer in DIaYo4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bUZ_UW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve G,XPT,:%
利润分配-提取储备基金 Profit appropriation - reserve fund {^}0 G^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S|em[D[Y^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V5mlJml2(
利润分配-利润归还投资 Profit appropriation - return investment by profit BQ
/PGY>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends kkS~4?-*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t9^A(Vh"-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S QY"OBo<e
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4nqoZk^R
期初未分配利润 Retained earnings, beginning of the year fY,|o3#
资本公积-股本溢价 Capital surplus - share premium x[Im%k
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c+kU o$
资本公积-接受现金捐赠 Capital surplus - cash donation RO&H5m r%@
资本公积-股权投资准备 Capital surplus - investment reserve kL>d"w
资本公积-拨款转入 Capital surplus - subsidiary ?kTWpXx"=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jjzA .8?(7
资本公积-其他 Capital surplus - others g5Z#xszj+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a.@qGsIH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WGu%7e]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B=Ym x2A9]
盈余公积-储备基金 Surplus reserve - reserve fund w%y\dIeI'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !ABiy6d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t<j^q`;@v
主营业务收入 Sales J=W0Xi!
主营业务成本 Cost of sales .]x2K-Sf
主营业务税金及附加 Sales tax w Q+8\ s=
营业费用 Operating expenses {Qv>q$Q
管理费用 General and administrative expenses 5fJ[}~
财务费用 Financial expenses )IL
#>2n?
投资收益 Investment income ememce,Np
其他业务收入 Other operating income =1p8i
营业外收入 Non-operating income 52_#
补贴收入 Subsidy income MZ>6o5K|
其他业务支出 Other operating expenses <#M`5X.
营业外支出 Non-operating expenses IA&L]
所得税 Income tax (u3s"I
d
bFS>)