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 。 9qc1^Fs~
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现金 Cash in hand [9u/x%f(
银行存款 Cash in bank d7g/s'ZHt6
其他货币资金-外埠存款Other monetary assets - cash in other cities xC9^x7%3O
其他货币资金-银行本票 Other monetary assets - cashier‘s check _Z~wpO}/
其他货币资金-银行汇票 Other monetary assets - bank draft ?<YtlqL
其他货币资金-信用卡 Other monetary assets - credit cards 2[}^ zTtA
其他货币资金-信用证保证金 Other monetary assets - L/C deposit U59uP
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其他货币资金-存出投资款 Other monetary assets - cash for investment 43W>4fsc
短期投资-股票投资 Investments - Short term - stocks IvTtQq
短期投资-债券投资 Investments - Short term - bonds Ro*$7j0!Hf
短期投资-基金投资 Investments - Short term - funds HWxk>F0
短期投资-其他投资 Investments - Short term - others X4>c(1e
短期投资跌价准备 Provision for short-term investment |{k;pfPV
长期股权投资-股票投资 Long term equity investment - stocks %np b.C|+
长期股权投资-其他股权投资 Long term equity investment - others ?D/r1%Z
长期债券投资-债券投资 Long term securities investemnt - bonds h6}oRz9=g
长期债券投资-其他债权投资 Long term securities investment - others pM9Hav@iWU
长期投资减值准备 Provision for long-term investment .L0pS.=LT
应收票据 Notes receivable YES!?^}
应收股利 Dividends receivable a5{CkM&,(
应收利息 Interest receivable 7uFM)b@.P
应收帐款 Trade debtors 2mP|
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [-f0s;F1%
预付帐款 Prepayment 'm# -)R!
应收补贴款 Allowance receivable #\"8sY,j
其他应收款 Other debtors !!E_WDZ#9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +V4BJ/H
其他流动资产 Other current assets 41>Bm*if
物资采购 Purchase X&0m$x
原材料 Raw materials ICo_O]
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包装物 Packing materials Z`v6DfK}
低值易耗品 Low value consumbles u`$,S&Er
材料成本差异 Material cost difference Fl>v9%A
自制半成品 Self-manufactured goods 9Xmb_@7b}
库存商品 Finished goods HdGAE1eU]}
商品进销差价 Difference between purchase & sales of commodities <~!7? ak
委托加工物资 Consigned processiong material I&3L1rl3{*
委托代销商品 Consignment-out
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受托代销商品 Consignment-in )p4o4aM
分期收款发出商品 Goods on instalment sales #dE#w#=r
存货跌价准备 Provision for obsolete stocks D "j
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待摊费用 Prepaid expenses aD8cqVhM3&
待处理流动资产损益 Unsettled G/L on current assets Z7"8dlb
待处理固定资产损益 Unsettled G/L on fixed assets ?q1&(g]qO
委托贷款-本金 Consignment loan - principle }P#%aE&-
委托贷款-利息 Consignment loan - interest VV)PSo db
委托贷款-减值准备 Consignment loan - provision n=MdbY/k(
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery E&}r"rbI
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures T/p}Us
固定资产-运输设备 Fixed assets - Automobiles .q
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累计折旧 Accumulated depreciation H@bra~k-
固定资产减值准备 Impairment of fixed assets .+]e9mV
工程物资-专用材料 Project material - specific materials [Tby+pC
工程物资-专用设备 Project material - specific equipment zLc.4k
工程物资-预付大型设备款 Project material - prepaid for equipment ePa:_?(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .21%~"dxJ
在建工程 Construction in progress RQWVjF#
在建工程减值准备 Impairment of construction in progress nS"K
dPM
固定资产清理 Disposal of fixed assets 'Sppm;?
无形资产-专利权 Intangible assets - patent p/
pVMR
无形资产-非专利技术 Intangible assets - industrial property and know-how [@U8&W
无形资产-商标权 Intangible assets - trademark rights ~`
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无形资产-土地使用权 Intangible assets - land use rights ji?0;2Y
无形资产-商誉 Intangible assets - goodwill 9m0`;~!
无形资产减值准备 Impairment of intangible assets 25BW/23}e
长期待摊费用 Deferred assets SJoQaR,)>
未确认融资费用 Unrecognized finance fees NoO>CjeFb
其他长期资产 Other long term assets R[LVx-e7'
递延税款借项 Deferred assets debits 9vWKyzMi
应付票据 Notes payable %E?:9. :NJ
应付帐款 Trade creditors 7s;<5xc
预收帐款 Adanvances from customers xr&wV0O'
代销商品款 Consignment-in payables L
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其他应交款 Other payable to government #x1AZwC
其他应付款 Other creditors pRx^O
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应付股利 Proposed dividends 2hEB?ZAQZ
待转资产价值 Donated assets R?qV FMQ
预计负债 Accrued liabilities Ziuf<X{
应付短期债券 Short-term debentures payable /_@S*=T5
其他流动负债 Other current liabilities '!Ps4ZTn_
预提费用 Accrued expenses NLyvi,svS
应付工资 Payroll payable >9a%"<(2#
应付福利费 Welfare payable -}%'I]R=
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 |xZDc6HDW
短期借款-担保借款 Bank loans - Short term - guaranteed C, n]9
一年内到期长期借款 Long term loans due within one year |w- tkkS
一年内到期长期应付款 Long term payable due within one year 7loCb4Hv
长期借款 Bank loans - Long term Ky|Hi3?
应付债券-债券面值 Bond payable - Par value Qc;`nck
应付债券-债券溢价 Bond payable - Excess r
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应付债券-债券折价 Bond payable - Discount 7IBm(#
应付债券-应计利息 Bond payable - Accrued interest &UP@Sr0D7
长期应付款 Long term payable a[\,K4l
专项应付款 Specific payable HB{-^9{E
其他长期负债 Other long term liabilities #jd?ocoY
应交税金-所得税 Tax payable - income tax to[EA6J8l
应交税金-增值税 Tax payable - VAT ($E(^p% O
应交税金-营业税 Tax payable - business tax )~_!u}+:(
应交税金-消费税 Tax payable - consumable tax LnZ*,>1Z
应交税金-其他 Tax payable - others Tr)a6Cf
递延税款贷项 Deferred taxation credit KD$ P\(5#
股本 Share capital [
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已归还投资 Investment returned .!KlN% As
利润分配-其他转入 Profit appropriation - other transfer in }E]`ly<Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H|0B*i@81
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y((z9-`
利润分配-提取储备基金 Profit appropriation - reserve fund E?y0UD[8J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -}{\C]%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }CsUZ&* &
利润分配-利润归还投资 Profit appropriation - return investment by profit ^wb -s
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yZxgUF&`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wC!(STu
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?8-e@/E#x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S#jH2fRo
期初未分配利润 Retained earnings, beginning of the year ]WN{8
资本公积-股本溢价 Capital surplus - share premium X^_,`H@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bsM`C]h&
资本公积-接受现金捐赠 Capital surplus - cash donation aP8Im1<A
资本公积-股权投资准备 Capital surplus - investment reserve -ud~'<k
资本公积-拨款转入 Capital surplus - subsidiary :eQ@I+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hrZ~7 0r
资本公积-其他 Capital surplus - others da\K>An>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >gFF>L>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }w8h^(+B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j0=`Jf
盈余公积-储备基金 Surplus reserve - reserve fund i= ~HXr}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @WhcY*R2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )K@ 20Q+0K
主营业务收入 Sales 85"DS-+e
主营业务成本 Cost of sales ~l CG37
主营业务税金及附加 Sales tax
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营业费用 Operating expenses Cd7jG
管理费用 General and administrative expenses BTjF^&`
财务费用 Financial expenses /nb(F h|{T
投资收益 Investment income eX?o4>
其他业务收入 Other operating income XZd !c Ff
营业外收入 Non-operating income k49CS*I
补贴收入 Subsidy income s<:"rw`
其他业务支出 Other operating expenses Fj 1/B0acS
营业外支出 Non-operating expenses
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所得税 Income tax 8C,?Ai<ro
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