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 。 pRWEBd1U
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现金 Cash in hand Fa<>2KkOr
银行存款 Cash in bank &.XlXihnt
其他货币资金-外埠存款Other monetary assets - cash in other cities Q6blX6DWU
其他货币资金-银行本票 Other monetary assets - cashier‘s check vUm#^/#I
其他货币资金-银行汇票 Other monetary assets - bank draft R=
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其他货币资金-信用卡 Other monetary assets - credit cards )3K# ${p
其他货币资金-信用证保证金 Other monetary assets - L/C deposit OAJGwm
其他货币资金-存出投资款 Other monetary assets - cash for investment mN^
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短期投资-股票投资 Investments - Short term - stocks I@Cq<:+(3
短期投资-债券投资 Investments - Short term - bonds ~tK4C |
短期投资-基金投资 Investments - Short term - funds rPhx^
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短期投资-其他投资 Investments - Short term - others 8Na.H::cZ
短期投资跌价准备 Provision for short-term investment sZe$?k|
长期股权投资-股票投资 Long term equity investment - stocks v:\8
长期股权投资-其他股权投资 Long term equity investment - others !dnCrR
长期债券投资-债券投资 Long term securities investemnt - bonds er@"4R0
长期债券投资-其他债权投资 Long term securities investment - others 21NGsG
长期投资减值准备 Provision for long-term investment q^!_jMN5
应收票据 Notes receivable I(^pIe-
应收股利 Dividends receivable 7egE."
应收利息 Interest receivable _y>mmE
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (LiS9|J!
预付帐款 Prepayment 5k:SD7^b
应收补贴款 Allowance receivable o\/&05rp]
其他应收款 Other debtors &T.d"i
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {!RDb'Zp
其他流动资产 Other current assets ~6{iQZa1Y
物资采购 Purchase OBb m?`[
原材料 Raw materials Z9
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包装物 Packing materials \c')9g@
低值易耗品 Low value consumbles G^r`)ND
材料成本差异 Material cost difference @JW HG1qJ
自制半成品 Self-manufactured goods 7bV(eV
库存商品 Finished goods 1O#]qZS}]
商品进销差价 Difference between purchase & sales of commodities SjosbdD
委托加工物资 Consigned processiong material G)|Xj70
委托代销商品 Consignment-out sNaLz
受托代销商品 Consignment-in /esdtH$=
分期收款发出商品 Goods on instalment sales e
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存货跌价准备 Provision for obsolete stocks m}UcF oaO
待摊费用 Prepaid expenses F
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待处理流动资产损益 Unsettled G/L on current assets (Q5rOrA"
待处理固定资产损益 Unsettled G/L on fixed assets Q};n%&n&
委托贷款-本金 Consignment loan - principle {c
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委托贷款-利息 Consignment loan - interest uzoI*aqk-s
委托贷款-减值准备 Consignment loan - provision -L-#-dK'
固定资产-房屋建筑物 Fixed assets - Buildings m+UWvUB)
固定资产-机器设备 Fixed assets - Plant and machinery 1Kjqs)p^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (@DqKB
固定资产-运输设备 Fixed assets - Automobiles 1NAGGr00
累计折旧 Accumulated depreciation ai7R@~O:_k
固定资产减值准备 Impairment of fixed assets z`"*60b
工程物资-专用材料 Project material - specific materials ZLjEH7
工程物资-专用设备 Project material - specific equipment r` B(ucE
工程物资-预付大型设备款 Project material - prepaid for equipment ol0i^d*9F
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L<XAvg
在建工程 Construction in progress /^]/ iTg
在建工程减值准备 Impairment of construction in progress sYEh>%mo^C
固定资产清理 Disposal of fixed assets i)iK0g"2
无形资产-专利权 Intangible assets - patent HLe/|x\@<
无形资产-非专利技术 Intangible assets - industrial property and know-how Iuyq!R4:7
无形资产-商标权 Intangible assets - trademark rights nND;
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无形资产-土地使用权 Intangible assets - land use rights Pz^C3h$5_
无形资产-商誉 Intangible assets - goodwill /!#A'#Z
无形资产减值准备 Impairment of intangible assets |}7!'f\M
长期待摊费用 Deferred assets 0
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未确认融资费用 Unrecognized finance fees /Nc)bF%gX
其他长期资产 Other long term assets 5cvvdO*C0
递延税款借项 Deferred assets debits y
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应付票据 Notes payable $:?Dyu(Il
应付帐款 Trade creditors (*M*muk
预收帐款 Adanvances from customers oE.Ckz~*d
代销商品款 Consignment-in payables 8(Cs<C!
其他应交款 Other payable to government
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其他应付款 Other creditors S$O5jX 0
应付股利 Proposed dividends tj ?%{L
待转资产价值 Donated assets o;9 G{Xj3@
预计负债 Accrued liabilities DPlDuUOd
应付短期债券 Short-term debentures payable 9u6VN]divB
其他流动负债 Other current liabilities D6dliU?k
预提费用 Accrued expenses 5tI#UBha
应付工资 Payroll payable CnpQdI
应付福利费 Welfare payable BM~6P|&qD
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 EI9;J-c
短期借款-担保借款 Bank loans - Short term - guaranteed iT;Ld $!{f
一年内到期长期借款 Long term loans due within one year 28LBvJVq@
一年内到期长期应付款 Long term payable due within one year ;reBJk
长期借款 Bank loans - Long term d5>EvK U
应付债券-债券面值 Bond payable - Par value k|czQ"vaI
应付债券-债券溢价 Bond payable - Excess DfU]+;AE
应付债券-债券折价 Bond payable - Discount O14\_eAu6
应付债券-应计利息 Bond payable - Accrued interest \@Gcx}Y8h
长期应付款 Long term payable e-Oz`qW~
专项应付款 Specific payable v.-r %j{I
其他长期负债 Other long term liabilities =9V
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应交税金-所得税 Tax payable - income tax NQGa=kXeJ
应交税金-增值税 Tax payable - VAT YQ@2p?4m
应交税金-营业税 Tax payable - business tax q;lR|NOh
应交税金-消费税 Tax payable - consumable tax Q:j~
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应交税金-其他 Tax payable - others MgP&9
递延税款贷项 Deferred taxation credit `W >Sss
股本 Share capital S0Ur{!9\#^
已归还投资 Investment returned Ge @qvP_
利润分配-其他转入 Profit appropriation - other transfer in ZC%;5O`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]h#QA;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .l hS
利润分配-提取储备基金 Profit appropriation - reserve fund ny%$BQM=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]
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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 F [Lg,}
利润分配-利润归还投资 Profit appropriation - return investment by profit 7|o!v);uR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lUaJC'~p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve joDqv,iW8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q 5hOVD%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b9ud8wLE[
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium ]61Si~Z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ek. @ 0c
资本公积-接受现金捐赠 Capital surplus - cash donation Q_Br{
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资本公积-股权投资准备 Capital surplus - investment reserve `rXb:P7m{j
资本公积-拨款转入 Capital surplus - subsidiary t-5K
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation c|d,:u#
资本公积-其他 Capital surplus - others wMw}3qX$j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y]_$+Si:NK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x#5vdBf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fJP *RVz
盈余公积-储备基金 Surplus reserve - reserve fund cRMyYd J o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u|Oc+qA(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment LXWI'nxV
主营业务收入 Sales ${E^OE
主营业务成本 Cost of sales (/0dtJ
主营业务税金及附加 Sales tax tot~\
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营业费用 Operating expenses 6O/c%1VHA3
管理费用 General and administrative expenses &S`g&
财务费用 Financial expenses j74hWz+p4
投资收益 Investment income m ?; ?I]`
其他业务收入 Other operating income :5['V#(o
营业外收入 Non-operating income eM
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补贴收入 Subsidy income ZW9OPwV
其他业务支出 Other operating expenses B;F~6i
营业外支出 Non-operating expenses 2y \ogF
所得税 Income tax qo$ls\[X
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