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 。 B4`2.yRis
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现金 Cash in hand fv|]= e
银行存款 Cash in bank aXMv(e+
其他货币资金-外埠存款Other monetary assets - cash in other cities iV5}U2Vh
其他货币资金-银行本票 Other monetary assets - cashier‘s check wk" l[cH>
其他货币资金-银行汇票 Other monetary assets - bank draft $aB/
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其他货币资金-信用卡 Other monetary assets - credit cards *6:v}#b[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8]S,u:E:N
其他货币资金-存出投资款 Other monetary assets - cash for investment !n|#|.0m
短期投资-股票投资 Investments - Short term - stocks YTQ5sFuGM
短期投资-债券投资 Investments - Short term - bonds +T9Q_e*
短期投资-基金投资 Investments - Short term - funds ?#d6i$
短期投资-其他投资 Investments - Short term - others z8IPhE@
短期投资跌价准备 Provision for short-term investment 59V#FWe-
长期股权投资-股票投资 Long term equity investment - stocks js~tKUvg
长期股权投资-其他股权投资 Long term equity investment - others Ve)ClH/DW
长期债券投资-债券投资 Long term securities investemnt - bonds N? M
长期债券投资-其他债权投资 Long term securities investment - others b)N[[sOt
长期投资减值准备 Provision for long-term investment G 0hYFc u
应收票据 Notes receivable +}P%HH]E/p
应收股利 Dividends receivable W7t
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应收利息 Interest receivable *'6s63)I2
应收帐款 Trade debtors 5?Bc
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~e{H#*f&1/
预付帐款 Prepayment f0vJm
应收补贴款 Allowance receivable >QXzMN}o
其他应收款 Other debtors LIF|bE9kd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +#4]o
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其他流动资产 Other current assets C;9t">prk
物资采购 Purchase ;(7-WnU8N
原材料 Raw materials g+/0DO_F3
包装物 Packing materials yf!,4SUkU
低值易耗品 Low value consumbles %dc3z
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材料成本差异 Material cost difference nP<S6:s:
自制半成品 Self-manufactured goods ]nQ+nH
库存商品 Finished goods 9 CB\n
商品进销差价 Difference between purchase & sales of commodities ]bm
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委托加工物资 Consigned processiong material Jm4#V~w
委托代销商品 Consignment-out {3LA%xO
受托代销商品 Consignment-in o]<jZ_|gB
分期收款发出商品 Goods on instalment sales ^5>s7SGB"
存货跌价准备 Provision for obsolete stocks JBz}|MD
待摊费用 Prepaid expenses 8!&nKy<Y
待处理流动资产损益 Unsettled G/L on current assets ygN>"eP
待处理固定资产损益 Unsettled G/L on fixed assets qe?Qeh(!X
委托贷款-本金 Consignment loan - principle K1OkZ6kl
委托贷款-利息 Consignment loan - interest ,of]J|
委托贷款-减值准备 Consignment loan - provision 61} i5o
固定资产-房屋建筑物 Fixed assets - Buildings !siWEzw
固定资产-机器设备 Fixed assets - Plant and machinery &f-hG3/M
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures UP2}q?4
固定资产-运输设备 Fixed assets - Automobiles Ql8bt77eI-
累计折旧 Accumulated depreciation 3Hw[s0[$
固定资产减值准备 Impairment of fixed assets eJHp6)2
工程物资-专用材料 Project material - specific materials ~h!
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工程物资-专用设备 Project material - specific equipment *:g_'K"+
工程物资-预付大型设备款 Project material - prepaid for equipment \7Qb229?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S/.^7R7{f
在建工程 Construction in progress ~M5:=zKQ
在建工程减值准备 Impairment of construction in progress FbAW_Am(
固定资产清理 Disposal of fixed assets OUI6
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无形资产-专利权 Intangible assets - patent XV>@B $hu
无形资产-非专利技术 Intangible assets - industrial property and know-how z<B CLP
无形资产-商标权 Intangible assets - trademark rights EiWd+v,QJQ
无形资产-土地使用权 Intangible assets - land use rights CQgcC-)ns]
无形资产-商誉 Intangible assets - goodwill %?9Ok
无形资产减值准备 Impairment of intangible assets yS!(Ap
长期待摊费用 Deferred assets :HRT 2I
未确认融资费用 Unrecognized finance fees Ja|{1&J.
其他长期资产 Other long term assets 0}]SUe^
递延税款借项 Deferred assets debits zT[6eZ8m
应付票据 Notes payable bAEg$A
应付帐款 Trade creditors 9 |{%i$
预收帐款 Adanvances from customers [ ny6W9
代销商品款 Consignment-in payables Z(e^ iH
其他应交款 Other payable to government +BL{@,zr
其他应付款 Other creditors ~}'F887 f
应付股利 Proposed dividends E"qFXA>
待转资产价值 Donated assets X:EEPGE
预计负债 Accrued liabilities ut_pHj@
应付短期债券 Short-term debentures payable Y/fJQ6DY
其他流动负债 Other current liabilities &eQJfc\a
预提费用 Accrued expenses 'c %S!$P
应付工资 Payroll payable .TpsJXF
应付福利费 Welfare payable U]R~ gy}#
短期借款-抵押借款 Bank loans - Short term - pledged <{Q'&T
短期借款-信用借款 Bank loans - Short term - credit I4=Xb^Ux
短期借款-担保借款 Bank loans - Short term - guaranteed QA?oJ_}y
一年内到期长期借款 Long term loans due within one year \+m$
一年内到期长期应付款 Long term payable due within one year N|K4{Frm
长期借款 Bank loans - Long term vWjnI*6T#
应付债券-债券面值 Bond payable - Par value `s"d]/85VW
应付债券-债券溢价 Bond payable - Excess z-r2!^q27
应付债券-债券折价 Bond payable - Discount jVWK0Zba
应付债券-应计利息 Bond payable - Accrued interest "35A/V
长期应付款 Long term payable G$bJ+
专项应付款 Specific payable "& 25D
其他长期负债 Other long term liabilities ZVih =Y-w
应交税金-所得税 Tax payable - income tax ?X9UTOx
应交税金-增值税 Tax payable - VAT #_JYh?
应交税金-营业税 Tax payable - business tax UzG[:ic%
应交税金-消费税 Tax payable - consumable tax eE(b4RCM
应交税金-其他 Tax payable - others [X
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递延税款贷项 Deferred taxation credit fjG&`m#"
股本 Share capital 2g-` ]Vqb
已归还投资 Investment returned *[}^[J
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利润分配-其他转入 Profit appropriation - other transfer in h8{(KRa 6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F<|t\KOW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5,)vJ,fs
利润分配-提取储备基金 Profit appropriation - reserve fund M4yI`dr6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C!
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -ijC_`>
利润分配-利润归还投资 Profit appropriation - return investment by profit "ju'UOcS/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [?0d~Q(R#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0~Gle:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j;0vAf
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6 %Mt
期初未分配利润 Retained earnings, beginning of the year mtAE
资本公积-股本溢价 Capital surplus - share premium /F)H\*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u<xo/=Z
资本公积-接受现金捐赠 Capital surplus - cash donation ]?+{aS-]?k
资本公积-股权投资准备 Capital surplus - investment reserve 3gEMRy*+
资本公积-拨款转入 Capital surplus - subsidiary g}LAks
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
% Zjdl
资本公积-其他 Capital surplus - others L%"LlSg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O`[aU%4b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H`9Uf)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sD;M
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盈余公积-储备基金 Surplus reserve - reserve fund &@FhR#pUQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }H> ^o9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~`ny@WD9
主营业务收入 Sales
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主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax (V:E2WR
营业费用 Operating expenses X{xBYZv4
管理费用 General and administrative expenses W/$Zvl
财务费用 Financial expenses Lh.b5Q|
投资收益 Investment income ]`g@UtD9`
其他业务收入 Other operating income =q7Z
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营业外收入 Non-operating income , t5 '
补贴收入 Subsidy income Yr.sm!xA
其他业务支出 Other operating expenses yw-
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营业外支出 Non-operating expenses H,unpZ(
所得税 Income tax V~G`kkNy
: 18KR*;p