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 。 s$ ?;C
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现金 Cash in hand C4gzg
银行存款 Cash in bank =:\5*
其他货币资金-外埠存款Other monetary assets - cash in other cities ,Uy;jk
其他货币资金-银行本票 Other monetary assets - cashier‘s check N\Ab0mDOV.
其他货币资金-银行汇票 Other monetary assets - bank draft y8dOx=c
其他货币资金-信用卡 Other monetary assets - credit cards @QF;m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit d"thM
其他货币资金-存出投资款 Other monetary assets - cash for investment j? Vs"d|
短期投资-股票投资 Investments - Short term - stocks \+k~p:d_8
短期投资-债券投资 Investments - Short term - bonds ^,`
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短期投资-基金投资 Investments - Short term - funds c!mMH~#
短期投资-其他投资 Investments - Short term - others q XB E3
短期投资跌价准备 Provision for short-term investment qf{HGn_9~1
长期股权投资-股票投资 Long term equity investment - stocks '30JJ0
长期股权投资-其他股权投资 Long term equity investment - others SZvC4lOn#
长期债券投资-债券投资 Long term securities investemnt - bonds kkXe= f%
长期债券投资-其他债权投资 Long term securities investment - others *pyC<4W
长期投资减值准备 Provision for long-term investment o Va[
应收票据 Notes receivable kH4m6p
应收股利 Dividends receivable !wKiMgLS
应收利息 Interest receivable QRwO v
应收帐款 Trade debtors LdnTdh?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mB%m<Zo\U
预付帐款 Prepayment yGH')TsjD
应收补贴款 Allowance receivable E CPSE{
其他应收款 Other debtors ZHCrKp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $9Gra#
其他流动资产 Other current assets B)
rBM
物资采购 Purchase V6'k\5| _
原材料 Raw materials }sp?@C,Z
包装物 Packing materials uxL3 8d]
低值易耗品 Low value consumbles ,q$2D,dz
材料成本差异 Material cost difference qos/pm$&i
自制半成品 Self-manufactured goods Fzz9BEw(i
库存商品 Finished goods Ii>#9>!F
商品进销差价 Difference between purchase & sales of commodities ?<^^.Si
委托加工物资 Consigned processiong material *p|->p6,u
委托代销商品 Consignment-out z2q!_ ~
受托代销商品 Consignment-in rw?wlBEG%
分期收款发出商品 Goods on instalment sales .ZM0
cwF
存货跌价准备 Provision for obsolete stocks ;Hi
aX<O!
待摊费用 Prepaid expenses {ea*dX872:
待处理流动资产损益 Unsettled G/L on current assets (@S9>z4s
待处理固定资产损益 Unsettled G/L on fixed assets KVoM\ttP
委托贷款-本金 Consignment loan - principle U\>k>|Jr{
委托贷款-利息 Consignment loan - interest !. :b}t
委托贷款-减值准备 Consignment loan - provision 3M>y.MS
固定资产-房屋建筑物 Fixed assets - Buildings GqgJ ]m
固定资产-机器设备 Fixed assets - Plant and machinery 2hTsjJ!'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures wd1>L) T
固定资产-运输设备 Fixed assets - Automobiles 5'_:>0}
累计折旧 Accumulated depreciation ;|f]e/El
固定资产减值准备 Impairment of fixed assets oUB9)C~
工程物资-专用材料 Project material - specific materials ^ tVIPH.R
工程物资-专用设备 Project material - specific equipment _,w*Rv5=
工程物资-预付大型设备款 Project material - prepaid for equipment ozA%u,\7k
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !k#N]
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在建工程 Construction in progress ;XXEvRk
在建工程减值准备 Impairment of construction in progress 4 &0MB>m
固定资产清理 Disposal of fixed assets )2r_EO@3HP
无形资产-专利权 Intangible assets - patent EdZNmL3cB
无形资产-非专利技术 Intangible assets - industrial property and know-how w<Iq:3
无形资产-商标权 Intangible assets - trademark rights i(xL-&{
无形资产-土地使用权 Intangible assets - land use rights 2(R{3E4.
无形资产-商誉 Intangible assets - goodwill >uE<-klv
无形资产减值准备 Impairment of intangible assets Ah
zV?6e
长期待摊费用 Deferred assets @"m+9ZY
未确认融资费用 Unrecognized finance fees @FN1o4&3
其他长期资产 Other long term assets 1h`# H:
递延税款借项 Deferred assets debits LtNspFoLb
应付票据 Notes payable
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应付帐款 Trade creditors +\J+?jOC4S
预收帐款 Adanvances from customers ")w~pZE&+
代销商品款 Consignment-in payables q2M%AvR
其他应交款 Other payable to government lNvxt6@s
其他应付款 Other creditors XO
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应付股利 Proposed dividends =E&1e;_xlE
待转资产价值 Donated assets %}{.
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预计负债 Accrued liabilities KCn#*[
应付短期债券 Short-term debentures payable s2
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其他流动负债 Other current liabilities -U@ycx|r
预提费用 Accrued expenses u#0EZ2>#
应付工资 Payroll payable I!.-}]k
应付福利费 Welfare payable oB+@05m8
短期借款-抵押借款 Bank loans - Short term - pledged `U{#;
短期借款-信用借款 Bank loans - Short term - credit 3GZrVhU?m
短期借款-担保借款 Bank loans - Short term - guaranteed _ sBFs.o
一年内到期长期借款 Long term loans due within one year &p=(0$0&-
一年内到期长期应付款 Long term payable due within one year i^eDM.#X
长期借款 Bank loans - Long term Y7`Dx'x
应付债券-债券面值 Bond payable - Par value z{qn|#}
应付债券-债券溢价 Bond payable - Excess QtOT'<2t]
应付债券-债券折价 Bond payable - Discount qtp-w\#S$
应付债券-应计利息 Bond payable - Accrued interest qx}*L'xB
长期应付款 Long term payable :kucDQE({?
专项应付款 Specific payable PH!rWR
其他长期负债 Other long term liabilities x8&~
应交税金-所得税 Tax payable - income tax ?#L5V'ZZ*
应交税金-增值税 Tax payable - VAT k
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应交税金-营业税 Tax payable - business tax 9A}nZ1Y
应交税金-消费税 Tax payable - consumable tax S|_lbMZM
应交税金-其他 Tax payable - others D*
8oFJub
递延税款贷项 Deferred taxation credit
0|?DA12Z
股本 Share capital "=0JYh)%_
已归还投资 Investment returned D+*_iM6[-
利润分配-其他转入 Profit appropriation - other transfer in AUR{O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wVUm!Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {!"lHM%
利润分配-提取储备基金 Profit appropriation - reserve fund dj3E20Ws
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2X=*;r"{J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vFK(Dx
利润分配-利润归还投资 Profit appropriation - return investment by profit 9bD ER
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xGX U7w:X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?gS~9jgcd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1@`mpm#Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }k6gO0z
期初未分配利润 Retained earnings, beginning of the year d C6t+
资本公积-股本溢价 Capital surplus - share premium 6Ou[t6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )eBCO~HS
资本公积-接受现金捐赠 Capital surplus - cash donation )(`,!s,8)
资本公积-股权投资准备 Capital surplus - investment reserve tEllkHyef
资本公积-拨款转入 Capital surplus - subsidiary {^Q1b.=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RaB%N$.9s
资本公积-其他 Capital surplus - others wdEQB-dA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YuzgR;Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1$uO%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7XiR)jYo*
盈余公积-储备基金 Surplus reserve - reserve fund wU5= '
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >\ PNKpn{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment C-VkXk
主营业务收入 Sales `wLMJ,@f.
主营业务成本 Cost of sales 5
~xv"S(E}
主营业务税金及附加 Sales tax h?&S*
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营业费用 Operating expenses {IQCA-AI
管理费用 General and administrative expenses 2@pEuB3$?!
财务费用 Financial expenses q6V\n:hKV
投资收益 Investment income XNB4KjT
其他业务收入 Other operating income MJ`BlE,Fmb
营业外收入 Non-operating income
oz\r0:
补贴收入 Subsidy income fvw&y+|y!
其他业务支出 Other operating expenses EN~ha:9
营业外支出 Non-operating expenses 1&JB@F9!
所得税 Income tax sTFRu
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