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 。 t`%Xxxu
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现金 Cash in hand iX
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银行存款 Cash in bank e,V @t%
其他货币资金-外埠存款Other monetary assets - cash in other cities 0KT^V R
其他货币资金-银行本票 Other monetary assets - cashier‘s check *,az`U
其他货币资金-银行汇票 Other monetary assets - bank draft lW6$v*
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其他货币资金-信用卡 Other monetary assets - credit cards (+aU ,E
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit aq,Ab~V]
其他货币资金-存出投资款 Other monetary assets - cash for investment f(SK[+aqW
短期投资-股票投资 Investments - Short term - stocks oyC5M+shP9
短期投资-债券投资 Investments - Short term - bonds Z /G`8|A
短期投资-基金投资 Investments - Short term - funds -}:;
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短期投资-其他投资 Investments - Short term - others rD_\NgVAs
短期投资跌价准备 Provision for short-term investment w{+G/Ea
长期股权投资-股票投资 Long term equity investment - stocks h
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长期股权投资-其他股权投资 Long term equity investment - others XSOSy2:
长期债券投资-债券投资 Long term securities investemnt - bonds j3=%J5<
长期债券投资-其他债权投资 Long term securities investment - others {wJ8%
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长期投资减值准备 Provision for long-term investment HAKB@h)
应收票据 Notes receivable E!"N}v
应收股利 Dividends receivable e)BU6m%
应收利息 Interest receivable +YD_ L
应收帐款 Trade debtors ag02=}Q'r
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N1!O8"Q|*3
预付帐款 Prepayment 1Y+g^Z;G
应收补贴款 Allowance receivable IEmjWw4
其他应收款 Other debtors cZR9rnZT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (p
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其他流动资产 Other current assets qe[P'\]L
物资采购 Purchase Ah:d2*SR4
原材料 Raw materials OrPi ("/
包装物 Packing materials h[(.
低值易耗品 Low value consumbles 6N<
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材料成本差异 Material cost difference W @
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自制半成品 Self-manufactured goods y?P4EVknM3
库存商品 Finished goods 8{4SaT.-Rm
商品进销差价 Difference between purchase & sales of commodities (/$a*$
委托加工物资 Consigned processiong material 3Z_\.Z1R@
委托代销商品 Consignment-out a1dkB"Zp.p
受托代销商品 Consignment-in WJU[+|J
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks %LjhK,'h
待摊费用 Prepaid expenses s:zz8oN
待处理流动资产损益 Unsettled G/L on current assets F a+#bX7
待处理固定资产损益 Unsettled G/L on fixed assets Xte"tf9(C
委托贷款-本金 Consignment loan - principle X+KQ%
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委托贷款-利息 Consignment loan - interest q=x1:^rVH
委托贷款-减值准备 Consignment loan - provision XMlcY;W
固定资产-房屋建筑物 Fixed assets - Buildings p N+1/m,
固定资产-机器设备 Fixed assets - Plant and machinery nnZM{<!hF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;%^T*?t
固定资产-运输设备 Fixed assets - Automobiles Lj2Au_5
累计折旧 Accumulated depreciation tRYi q
固定资产减值准备 Impairment of fixed assets BTnrgs#[
工程物资-专用材料 Project material - specific materials Lq#$q>!K
工程物资-专用设备 Project material - specific equipment ~0V,B1a
工程物资-预付大型设备款 Project material - prepaid for equipment k#"}oI{<
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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 UPcx xtC
在建工程 Construction in progress #`qP7E w
在建工程减值准备 Impairment of construction in progress A
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固定资产清理 Disposal of fixed assets mO^)k
无形资产-专利权 Intangible assets - patent Nhrh>x[wJ
无形资产-非专利技术 Intangible assets - industrial property and know-how m{?uR.O
无形资产-商标权 Intangible assets - trademark rights "w&G1kw5I
无形资产-土地使用权 Intangible assets - land use rights jrN"en
无形资产-商誉 Intangible assets - goodwill <IwfiI3y
无形资产减值准备 Impairment of intangible assets eh /QFm
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长期待摊费用 Deferred assets ~{$5JIpCm
未确认融资费用 Unrecognized finance fees 3?r?)$Jk
其他长期资产 Other long term assets oi\e[qE
递延税款借项 Deferred assets debits q[5&
应付票据 Notes payable 94'0X
应付帐款 Trade creditors
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预收帐款 Adanvances from customers n-x%<j(Xf
代销商品款 Consignment-in payables O m5+j:YM
其他应交款 Other payable to government {GhM,-%e
其他应付款 Other creditors ;@s'JSPt
应付股利 Proposed dividends ss'`[QhR2
待转资产价值 Donated assets ?bw1zYP
预计负债 Accrued liabilities b
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应付短期债券 Short-term debentures payable )^]1j$N=3
其他流动负债 Other current liabilities Zp_vv@s
预提费用 Accrued expenses |#J!oBS!
应付工资 Payroll payable R
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应付福利费 Welfare payable %y[
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短期借款-抵押借款 Bank loans - Short term - pledged '[
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短期借款-信用借款 Bank loans - Short term - credit fBZR
短期借款-担保借款 Bank loans - Short term - guaranteed V[fcP;
一年内到期长期借款 Long term loans due within one year !_pryNcb
一年内到期长期应付款 Long term payable due within one year %dDwus
长期借款 Bank loans - Long term pa2cM%48
应付债券-债券面值 Bond payable - Par value xO<Uz"R
应付债券-债券溢价 Bond payable - Excess *Ry{}|_8
应付债券-债券折价 Bond payable - Discount b Fwc >
应付债券-应计利息 Bond payable - Accrued interest %Kc 2n9W
长期应付款 Long term payable &!KW[]i%9}
专项应付款 Specific payable a[A*9%a
其他长期负债 Other long term liabilities .TKKjS%8
应交税金-所得税 Tax payable - income tax =plU3D2
应交税金-增值税 Tax payable - VAT @DniYt /
应交税金-营业税 Tax payable - business tax rF)[ Sed:T
应交税金-消费税 Tax payable - consumable tax a6 epew!2
应交税金-其他 Tax payable - others 6+
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递延税款贷项 Deferred taxation credit {3){f;b
股本 Share capital #7"*Pxb#A
已归还投资 Investment returned 'bx$}w N
利润分配-其他转入 Profit appropriation - other transfer in G !;<#|a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N3?@CM^hHw
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y)D7!s
利润分配-提取储备基金 Profit appropriation - reserve fund ^gd[U C-"w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f,WAl\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,-.a! a
利润分配-利润归还投资 Profit appropriation - return investment by profit {n-6e[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q&0I7OV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d,*#yzO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9vw0box
期初未分配利润 Retained earnings, beginning of the year Hribk[99
资本公积-股本溢价 Capital surplus - share premium 0PT\/imgN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Dfl%Knl@J
资本公积-接受现金捐赠 Capital surplus - cash donation yp\sJc`
资本公积-股权投资准备 Capital surplus - investment reserve V>:ubl8j0l
资本公积-拨款转入 Capital surplus - subsidiary =x^b
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZhYOz
资本公积-其他 Capital surplus - others I+g[
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E'wJ+X9 +
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FCPiU3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x/^,{RrPk
盈余公积-储备基金 Surplus reserve - reserve fund PHv0^l]B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1k?k{Ri
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9Netnzv%
主营业务收入 Sales /.<2I
主营业务成本 Cost of sales zD%@3NA41
主营业务税金及附加 Sales tax <