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 。 'LYN{
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现金 Cash in hand !m8T< LtMl
银行存款 Cash in bank (t5vBUj
其他货币资金-外埠存款Other monetary assets - cash in other cities 'EC0|IT)c
其他货币资金-银行本票 Other monetary assets - cashier‘s check |lN=q44I
其他货币资金-银行汇票 Other monetary assets - bank draft s9SUj^
其他货币资金-信用卡 Other monetary assets - credit cards +V;d^&S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit dF7`V J2
其他货币资金-存出投资款 Other monetary assets - cash for investment f.0HIc
短期投资-股票投资 Investments - Short term - stocks <Ok7-:OxA
短期投资-债券投资 Investments - Short term - bonds wb ^>/
短期投资-基金投资 Investments - Short term - funds Wr`<bLq1vs
短期投资-其他投资 Investments - Short term - others NjKC{L5S:
短期投资跌价准备 Provision for short-term investment 9Zr6 KA{
长期股权投资-股票投资 Long term equity investment - stocks x"A\Z-xxz
长期股权投资-其他股权投资 Long term equity investment - others `aSbGM
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长期债券投资-债券投资 Long term securities investemnt - bonds 4U3 `g
长期债券投资-其他债权投资 Long term securities investment - others GJ:oUi
长期投资减值准备 Provision for long-term investment xVTl
应收票据 Notes receivable ~:*V'/2k
应收股利 Dividends receivable OZ/"W)
应收利息 Interest receivable 6=96 ^o*
应收帐款 Trade debtors lQxEiDIL
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f# -\*
预付帐款 Prepayment DABV}@ K"
应收补贴款 Allowance receivable lo-VfKvy
其他应收款 Other debtors iD/+#UTY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P!gY&>EU
其他流动资产 Other current assets &%tW
物资采购 Purchase ),H1z`c&I
原材料 Raw materials =&PO_t5)z
包装物 Packing materials JOyM#g9-?
低值易耗品 Low value consumbles }!"Cvu
材料成本差异 Material cost difference [AYJ(H/
自制半成品 Self-manufactured goods Gn4XVzB`O
库存商品 Finished goods Pm QeO*f+
商品进销差价 Difference between purchase & sales of commodities {\X$vaF
委托加工物资 Consigned processiong material ZCA= n
委托代销商品 Consignment-out }{mS"
受托代销商品 Consignment-in Ym6v 4k!@O
分期收款发出商品 Goods on instalment sales %S^:5#9
存货跌价准备 Provision for obsolete stocks z\YLO%Mm
待摊费用 Prepaid expenses 5Rp mR
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets I8|"h8\
委托贷款-本金 Consignment loan - principle wbI1~/
委托贷款-利息 Consignment loan - interest HY;kV6g{P
委托贷款-减值准备 Consignment loan - provision '<'5BeU
固定资产-房屋建筑物 Fixed assets - Buildings "whs?^/
固定资产-机器设备 Fixed assets - Plant and machinery R
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Hs6Kki1
固定资产-运输设备 Fixed assets - Automobiles 9P*f
累计折旧 Accumulated depreciation @'y8* _
固定资产减值准备 Impairment of fixed assets ?1r<`o3l\
工程物资-专用材料 Project material - specific materials nRT]oAi
工程物资-专用设备 Project material - specific equipment "~KTLf
工程物资-预付大型设备款 Project material - prepaid for equipment (EH}lh}%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4UND;I&
在建工程 Construction in progress QB !%
在建工程减值准备 Impairment of construction in progress lq a~ZF*
固定资产清理 Disposal of fixed assets 40z1Qkmaey
无形资产-专利权 Intangible assets - patent W$W w/mcl+
无形资产-非专利技术 Intangible assets - industrial property and know-how SiJ{
无形资产-商标权 Intangible assets - trademark rights wk'&n^_br
无形资产-土地使用权 Intangible assets - land use rights K[x=knFO
无形资产-商誉 Intangible assets - goodwill ca5;Z@t$S
无形资产减值准备 Impairment of intangible assets o_5[}d
长期待摊费用 Deferred assets =J]M#6N0
未确认融资费用 Unrecognized finance fees i 1Kq(7
其他长期资产 Other long term assets wFjQ1<s=
递延税款借项 Deferred assets debits =5:S"WNj
应付票据 Notes payable riRG9c |
应付帐款 Trade creditors w
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预收帐款 Adanvances from customers ?y__ Vr
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代销商品款 Consignment-in payables h iK}&
其他应交款 Other payable to government F{_,IQ]U
其他应付款 Other creditors ~Q5]?ZNX
应付股利 Proposed dividends e_g&L)
待转资产价值 Donated assets t_Rj1U
预计负债 Accrued liabilities oFT1d
应付短期债券 Short-term debentures payable M#Q"h5l
其他流动负债 Other current liabilities yo%Nz"
预提费用 Accrued expenses [
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应付工资 Payroll payable b
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应付福利费 Welfare payable @Vy Ne(U
短期借款-抵押借款 Bank loans - Short term - pledged )*Wz5x
短期借款-信用借款 Bank loans - Short term - credit wA6E7vi'
短期借款-担保借款 Bank loans - Short term - guaranteed 3o"l
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一年内到期长期借款 Long term loans due within one year ej1WkaR8
一年内到期长期应付款 Long term payable due within one year EQX<<x"
长期借款 Bank loans - Long term B\qy:nr j
应付债券-债券面值 Bond payable - Par value sbFIKq]
应付债券-债券溢价 Bond payable - Excess ^:,wk7
应付债券-债券折价 Bond payable - Discount W|(<z'S
应付债券-应计利息 Bond payable - Accrued interest jhBfy|Ftu
长期应付款 Long term payable 8 qZbsZi4
专项应付款 Specific payable B\l 0kiNT
其他长期负债 Other long term liabilities E`{DX
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应交税金-所得税 Tax payable - income tax 7Jd&9&O U
应交税金-增值税 Tax payable - VAT /LtbmV
应交税金-营业税 Tax payable - business tax )-Z*/uF^
应交税金-消费税 Tax payable - consumable tax ="PFCxi
应交税金-其他 Tax payable - others [Z&<# -
递延税款贷项 Deferred taxation credit e2g`T{6M
股本 Share capital k_?~@G[I
已归还投资 Investment returned 66$hdT$
利润分配-其他转入 Profit appropriation - other transfer in C~'.3Q6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 73_-7'^mQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qz_4Ms<o
利润分配-提取储备基金 Profit appropriation - reserve fund .[1@wW&L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P"Z1K5>2L
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ePxAZg$ `>
利润分配-利润归还投资 Profit appropriation - return investment by profit .ud&$-[a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "L8Hgwg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gvL*]U7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :LC3>x`:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q'IMt7}
期初未分配利润 Retained earnings, beginning of the year ~=<uYv?0s
资本公积-股本溢价 Capital surplus - share premium WP=
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }_H\75Iv
资本公积-接受现金捐赠 Capital surplus - cash donation "?FBbJ
资本公积-股权投资准备 Capital surplus - investment reserve 6&L;Sw#Dg
资本公积-拨款转入 Capital surplus - subsidiary hzpl;Mj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NLUO{'uUW
资本公积-其他 Capital surplus - others OYb:);o,iE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2L51H(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CkNh3'<wg
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dxH
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盈余公积-储备基金 Surplus reserve - reserve fund z
sR5"Vi=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund i [Wxu M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,f<J4U:Y
主营业务收入 Sales ?crK613 t
主营业务成本 Cost of sales g_?Q3
主营业务税金及附加 Sales tax uD[T l
营业费用 Operating expenses 9E4^hkD&
管理费用 General and administrative expenses
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财务费用 Financial expenses 8:0,jnS
投资收益 Investment income QjYw^[o
其他业务收入 Other operating income OI3j!L2f
营业外收入 Non-operating income B@ msGb C
补贴收入 Subsidy income Y##lFEt
其他业务支出 Other operating expenses H^vA}F`
营业外支出 Non-operating expenses bQ&%6'ck
所得税 Income tax 'MNCJ;A@V
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