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 。 $\h-F8|JMX
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现金 Cash in hand H,L{N'[Xph
银行存款 Cash in bank `e
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其他货币资金-外埠存款Other monetary assets - cash in other cities `L`+`B
其他货币资金-银行本票 Other monetary assets - cashier‘s check ? /z[Jx.
其他货币资金-银行汇票 Other monetary assets - bank draft ?$109wZ:9
其他货币资金-信用卡 Other monetary assets - credit cards kaekH*m~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |{YN3"qN
其他货币资金-存出投资款 Other monetary assets - cash for investment D;V[9E=g/
短期投资-股票投资 Investments - Short term - stocks R*D<M3
短期投资-债券投资 Investments - Short term - bonds )Q
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短期投资-基金投资 Investments - Short term - funds (8h4\utA
短期投资-其他投资 Investments - Short term - others H/*ol^X7
短期投资跌价准备 Provision for short-term investment NgGMsE\C}
长期股权投资-股票投资 Long term equity investment - stocks !="q"X/*
长期股权投资-其他股权投资 Long term equity investment - others ~SQxFAto
长期债券投资-债券投资 Long term securities investemnt - bonds N~O3KG q
长期债券投资-其他债权投资 Long term securities investment - others lfcGi3
长期投资减值准备 Provision for long-term investment (4L/I
应收票据 Notes receivable "g"a-{8
应收股利 Dividends receivable >Dr(%z6CN
应收利息 Interest receivable %DKFF4k
应收帐款 Trade debtors TSP%5v;
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8-nf4=ll
预付帐款 Prepayment tr,W)5O@L
应收补贴款 Allowance receivable *pJGp:{6V?
其他应收款 Other debtors fx_#3=bXi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b/z-W`gw
其他流动资产 Other current assets `sCaGCp
物资采购 Purchase 4Lt9Dx1
原材料 Raw materials MMFwT(l<1
包装物 Packing materials tf~B,?
低值易耗品 Low value consumbles kKSGC?d
材料成本差异 Material cost difference f"5O'QHGQK
自制半成品 Self-manufactured goods :'Qiwf&
库存商品 Finished goods ,D+ydr
商品进销差价 Difference between purchase & sales of commodities {\[ Gl
委托加工物资 Consigned processiong material I1E9E$m5\<
委托代销商品 Consignment-out ?N<My&E
受托代销商品 Consignment-in SO0\d0?u
分期收款发出商品 Goods on instalment sales luf5-XT
存货跌价准备 Provision for obsolete stocks "17)
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待摊费用 Prepaid expenses &ry*~"xoh
待处理流动资产损益 Unsettled G/L on current assets Zok{ndO@|f
待处理固定资产损益 Unsettled G/L on fixed assets fkzSX8a9}
委托贷款-本金 Consignment loan - principle ?J\&yJ_B
委托贷款-利息 Consignment loan - interest :x\[aG9
委托贷款-减值准备 Consignment loan - provision >q:%?mi
固定资产-房屋建筑物 Fixed assets - Buildings dM
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固定资产-机器设备 Fixed assets - Plant and machinery {q0+PzgP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !uEEuD#
固定资产-运输设备 Fixed assets - Automobiles k5S;G"iJ
累计折旧 Accumulated depreciation 8 c8`"i
固定资产减值准备 Impairment of fixed assets &n k)F<
工程物资-专用材料 Project material - specific materials '8X>,un
工程物资-专用设备 Project material - specific equipment 3^o(\=-JX
工程物资-预付大型设备款 Project material - prepaid for equipment 15g!Q
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~$HB}/
在建工程 Construction in progress X1|
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在建工程减值准备 Impairment of construction in progress *DF3juf~
固定资产清理 Disposal of fixed assets 9* )&hhBs,
无形资产-专利权 Intangible assets - patent g<:Lcg"u
无形资产-非专利技术 Intangible assets - industrial property and know-how Uk?G1]$mL
无形资产-商标权 Intangible assets - trademark rights dDa V2:4E
无形资产-土地使用权 Intangible assets - land use rights .{1$;K @
无形资产-商誉 Intangible assets - goodwill h&<"jCjL
无形资产减值准备 Impairment of intangible assets >
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长期待摊费用 Deferred assets J6Z[c*W
未确认融资费用 Unrecognized finance fees ;t&q|}x"
其他长期资产 Other long term assets ;>J!$B?,
递延税款借项 Deferred assets debits (u,)v_Oo]a
应付票据 Notes payable ?,vLRq.
应付帐款 Trade creditors p/h\QG1
预收帐款 Adanvances from customers Z,).)y#B
代销商品款 Consignment-in payables 6R6Ub
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其他应交款 Other payable to government \H] |5fp*
其他应付款 Other creditors gmL~n7m:K
应付股利 Proposed dividends 8MJJ w;
待转资产价值 Donated assets Q]k<Y
预计负债 Accrued liabilities Y=mr=]q
应付短期债券 Short-term debentures payable r6DLShP-Ur
其他流动负债 Other current liabilities OdzeHpH3g
预提费用 Accrued expenses f@OH~4FG
应付工资 Payroll payable 66v,/#K
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged ]EiM~n
短期借款-信用借款 Bank loans - Short term - credit ;KL7SM%g4
短期借款-担保借款 Bank loans - Short term - guaranteed F5o8@ Ib]:
一年内到期长期借款 Long term loans due within one year NdXHpq;
一年内到期长期应付款 Long term payable due within one year I\@r~]+y
长期借款 Bank loans - Long term Ebnb-Lze,
应付债券-债券面值 Bond payable - Par value k%.v`H!
应付债券-债券溢价 Bond payable - Excess ewMVUq*:
应付债券-债券折价 Bond payable - Discount %F*9D3^h
应付债券-应计利息 Bond payable - Accrued interest I5Vn#_q+b
长期应付款 Long term payable (t4i&7-
专项应付款 Specific payable S,&LH-ps
其他长期负债 Other long term liabilities E)v~kC}7.
应交税金-所得税 Tax payable - income tax voa)V1A/]
应交税金-增值税 Tax payable - VAT _jQ:9,;
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应交税金-营业税 Tax payable - business tax 'oa.-g 5
应交税金-消费税 Tax payable - consumable tax Y 6a`{'
应交税金-其他 Tax payable - others x5lVb$!G
递延税款贷项 Deferred taxation credit }a]`"_i;[
股本 Share capital B>2=IZ
已归还投资 Investment returned q*hn5 K*
利润分配-其他转入 Profit appropriation - other transfer in C;BO6$*_e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "#d$$ 8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >^Nnhnr
利润分配-提取储备基金 Profit appropriation - reserve fund bxXp
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +:KZEFY?<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )PYPlSQ*V
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends f1
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JX59n%$@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V3,C5KKk&z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VUP|j/qD
期初未分配利润 Retained earnings, beginning of the year N*IroT3
资本公积-股本溢价 Capital surplus - share premium W|PAI[N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o@Ye_aM~?Y
资本公积-接受现金捐赠 Capital surplus - cash donation P;5)Net1X
资本公积-股权投资准备 Capital surplus - investment reserve R`j"iC2
资本公积-拨款转入 Capital surplus - subsidiary RD`|Z~:q:K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +t7HlAXB#
资本公积-其他 Capital surplus - others g\aO::
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z
g7Q`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {cdICWy(F3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uLdHE5vr
盈余公积-储备基金 Surplus reserve - reserve fund ZU\$x<,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund WIWo4[(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Kw fd
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主营业务收入 Sales (:iMs)
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主营业务成本 Cost of sales Q2fxsa[
主营业务税金及附加 Sales tax H1N@E}> |
营业费用 Operating expenses e~vO
管理费用 General and administrative expenses g@H<Q('fJ
财务费用 Financial expenses @&*TGU
投资收益 Investment income lxn/97rA
其他业务收入 Other operating income Q& [!+s:2J
营业外收入 Non-operating income
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补贴收入 Subsidy income KloX.y)q
其他业务支出 Other operating expenses iM .yen_vp
营业外支出 Non-operating expenses |!o C7!+0^
所得税 Income tax a~KtH;7<
+w0Wg.4V