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 。 a34'[R
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现金 Cash in hand I=hgfo
银行存款 Cash in bank ovCk:Vz
其他货币资金-外埠存款Other monetary assets - cash in other cities vII&v+C
其他货币资金-银行本票 Other monetary assets - cashier‘s check #;juZ*I
其他货币资金-银行汇票 Other monetary assets - bank draft w_^&X;0^
其他货币资金-信用卡 Other monetary assets - credit cards bl\44VK2'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :EyH'v
其他货币资金-存出投资款 Other monetary assets - cash for investment :5?ti
短期投资-股票投资 Investments - Short term - stocks !U]V?Jpi"
短期投资-债券投资 Investments - Short term - bonds kETA3(h'
短期投资-基金投资 Investments - Short term - funds \E.t=XBn
短期投资-其他投资 Investments - Short term - others L&ws[8-
短期投资跌价准备 Provision for short-term investment ]^gD@].
长期股权投资-股票投资 Long term equity investment - stocks p)tac*US
长期股权投资-其他股权投资 Long term equity investment - others c}mJ6Pt
长期债券投资-债券投资 Long term securities investemnt - bonds MCQ>BP
长期债券投资-其他债权投资 Long term securities investment - others d8M"vd
长期投资减值准备 Provision for long-term investment sVkR7
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应收票据 Notes receivable >4\V/
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应收股利 Dividends receivable U=XaI%ZM)
应收利息 Interest receivable #
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应收帐款 Trade debtors aEdFZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LH4
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预付帐款 Prepayment !U>"H8}dv
应收补贴款 Allowance receivable
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其他应收款 Other debtors 4PiN Q'*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |]A{8BBC
其他流动资产 Other current assets
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物资采购 Purchase w0S
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原材料 Raw materials E yNI]XEj
包装物 Packing materials zx-+u7qKH
低值易耗品 Low value consumbles /BT;Q)(&
材料成本差异 Material cost difference f'FY<ed<w
自制半成品 Self-manufactured goods QVn0!R{
库存商品 Finished goods ^&&dO*0{
商品进销差价 Difference between purchase & sales of commodities 8tA.d.8
委托加工物资 Consigned processiong material c7s4 g-
委托代销商品 Consignment-out j)-D.bY0
受托代销商品 Consignment-in RW(AjDM
分期收款发出商品 Goods on instalment sales 77i |a]Kd
存货跌价准备 Provision for obsolete stocks 8fM}UZI
待摊费用 Prepaid expenses }C*o;'o5G
待处理流动资产损益 Unsettled G/L on current assets 8<n8joO0
待处理固定资产损益 Unsettled G/L on fixed assets FZ=6x}QZ
委托贷款-本金 Consignment loan - principle ~n[LL)v
委托贷款-利息 Consignment loan - interest -(cm
委托贷款-减值准备 Consignment loan - provision qoZ* sV
固定资产-房屋建筑物 Fixed assets - Buildings iZMsN*9[
固定资产-机器设备 Fixed assets - Plant and machinery 1A E/ILGo
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 20?i4h_
固定资产-运输设备 Fixed assets - Automobiles NYP3uGH]
累计折旧 Accumulated depreciation :VN<,1s9p^
固定资产减值准备 Impairment of fixed assets m9G,%]4|
工程物资-专用材料 Project material - specific materials K+v 250J$-
工程物资-专用设备 Project material - specific equipment 2zFdKs,
工程物资-预付大型设备款 Project material - prepaid for equipment u~s'<c+8_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l7s=b4}c
在建工程 Construction in progress c+a f=ac
在建工程减值准备 Impairment of construction in progress 3]N}k|lb%
固定资产清理 Disposal of fixed assets h*MR5qa
无形资产-专利权 Intangible assets - patent VdeK~#k
无形资产-非专利技术 Intangible assets - industrial property and know-how +=k?Dp[
无形资产-商标权 Intangible assets - trademark rights /kw4":{]
无形资产-土地使用权 Intangible assets - land use rights >t D-kzN
无形资产-商誉 Intangible assets - goodwill o B6"D
无形资产减值准备 Impairment of intangible assets #
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长期待摊费用 Deferred assets s=%HT fw
未确认融资费用 Unrecognized finance fees pK'WJ
72U
其他长期资产 Other long term assets 3~cOQ%#]4
递延税款借项 Deferred assets debits ,xTbt4J
应付票据 Notes payable :/~vaCZ
应付帐款 Trade creditors 3$Is==>7
预收帐款 Adanvances from customers ]#BXaBVMY
代销商品款 Consignment-in payables MxdfuFss
其他应交款 Other payable to government DGd&x^C
其他应付款 Other creditors Y43#];
应付股利 Proposed dividends Ap!UX=HBb
待转资产价值 Donated assets ;~1r{kXxA"
预计负债 Accrued liabilities l4/TJ%`MG
应付短期债券 Short-term debentures payable _O!D*=I
其他流动负债 Other current liabilities h[Iu_#HMa
预提费用 Accrued expenses 'nT#3/rL
应付工资 Payroll payable c%Gz{':+
应付福利费 Welfare payable PzV(e)~7
短期借款-抵押借款 Bank loans - Short term - pledged }TF<C!]
短期借款-信用借款 Bank loans - Short term - credit D~?kv
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短期借款-担保借款 Bank loans - Short term - guaranteed %eV`};9
一年内到期长期借款 Long term loans due within one year 6VE >$`m
一年内到期长期应付款 Long term payable due within one year vlPE8U
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长期借款 Bank loans - Long term W^Rb~b^?
应付债券-债券面值 Bond payable - Par value <GNOT"z
应付债券-债券溢价 Bond payable - Excess .|aSGvE
应付债券-债券折价 Bond payable - Discount v
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应付债券-应计利息 Bond payable - Accrued interest =TP>Y"
长期应付款 Long term payable +.N;h-'
专项应付款 Specific payable 6AwnmGL(;;
其他长期负债 Other long term liabilities #!5Nbe
应交税金-所得税 Tax payable - income tax Z~c7r n
应交税金-增值税 Tax payable - VAT {30<
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应交税金-营业税 Tax payable - business tax ; Q 6:#
应交税金-消费税 Tax payable - consumable tax PR'FSTg
应交税金-其他 Tax payable - others (mD]}{>
递延税款贷项 Deferred taxation credit sN g"JQ
股本 Share capital `UI)H*GA8
已归还投资 Investment returned v'>Yc#VJ
利润分配-其他转入 Profit appropriation - other transfer in ('lnQD.Hd
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R/wSGP`W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve As\5Ze9|
利润分配-提取储备基金 Profit appropriation - reserve fund 3LxJ}>]TO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X3-1)|g !z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 62_$O"
利润分配-利润归还投资 Profit appropriation - return investment by profit Orb(xLChJ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f2u2Ns0Ym
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YiJu48J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "J.jmR;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .Ep3~9TB
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期初未分配利润 Retained earnings, beginning of the year ~ZNhU;%YW
资本公积-股本溢价 Capital surplus - share premium wMUnZHd{|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JdRs=#X
资本公积-接受现金捐赠 Capital surplus - cash donation >ahj|pm
资本公积-股权投资准备 Capital surplus - investment reserve q
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资本公积-拨款转入 Capital surplus - subsidiary Sy'>JHx
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kb:C>Y8!sC
资本公积-其他 Capital surplus - others UQR"wUiiV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4eEs_R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -,;
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {
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盈余公积-储备基金 Surplus reserve - reserve fund L%0lX$2&\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %PS-nF7v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :acQK=fe
主营业务收入 Sales X^W>
"q
主营业务成本 Cost of sales ^pjez+
主营业务税金及附加 Sales tax 0/
6&2
营业费用 Operating expenses Hj\~sR$L-
管理费用 General and administrative expenses (FaT{W{
财务费用 Financial expenses J50 ~B3bj`
投资收益 Investment income 16>uD;G
其他业务收入 Other operating income X]fw9tZ
营业外收入 Non-operating income 3DHm9n+/:
补贴收入 Subsidy income k:TfE6JZ
其他业务支出 Other operating expenses PWMaB
营业外支出 Non-operating expenses 6a?y$+pr
所得税 Income tax nX~MoWH1
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