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 。 9M7(_E;)B
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现金 Cash in hand #L IsL
银行存款 Cash in bank =Z>V}`n
其他货币资金-外埠存款Other monetary assets - cash in other cities X-N$+[#
其他货币资金-银行本票 Other monetary assets - cashier‘s check Rn~Xu)@e
其他货币资金-银行汇票 Other monetary assets - bank draft R,5$ 0_]|+
其他货币资金-信用卡 Other monetary assets - credit cards o?O,nD
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit /jn3'q_,
其他货币资金-存出投资款 Other monetary assets - cash for investment SX=0f^
短期投资-股票投资 Investments - Short term - stocks ,nChwEn
短期投资-债券投资 Investments - Short term - bonds >wS:3$Q
短期投资-基金投资 Investments - Short term - funds FvNSu"O~K1
短期投资-其他投资 Investments - Short term - others !
7*_Z=
短期投资跌价准备 Provision for short-term investment (jE:Q2"
长期股权投资-股票投资 Long term equity investment - stocks FPUR0myCU
长期股权投资-其他股权投资 Long term equity investment - others B%g :Z
长期债券投资-债券投资 Long term securities investemnt - bonds Qhr]e
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长期债券投资-其他债权投资 Long term securities investment - others 'iISbOM
长期投资减值准备 Provision for long-term investment O"^a.`27
应收票据 Notes receivable nC!^,c
应收股利 Dividends receivable .SV3<)
应收利息 Interest receivable HFx"fT
应收帐款 Trade debtors AB&wn>q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !4,xQ^
预付帐款 Prepayment n`T[eb~
应收补贴款 Allowance receivable =O'%)Y&
其他应收款 Other debtors .yfqS|(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors YG1`%,OW`
其他流动资产 Other current assets S}[:;p?F`
物资采购 Purchase . n
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原材料 Raw materials ?M-8Fp3 +
包装物 Packing materials >fj
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低值易耗品 Low value consumbles -%V-'X5
材料成本差异 Material cost difference OZ14-}Lr5
自制半成品 Self-manufactured goods s>``-
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库存商品 Finished goods U8$dG)PhA
商品进销差价 Difference between purchase & sales of commodities 7RFkHME
委托加工物资 Consigned processiong material sAN:C{
委托代销商品 Consignment-out V\`="
受托代销商品 Consignment-in cTaD{!zm5
分期收款发出商品 Goods on instalment sales @gjdyz
存货跌价准备 Provision for obsolete stocks 8Gg/M%wq9U
待摊费用 Prepaid expenses t{s*3k/
待处理流动资产损益 Unsettled G/L on current assets 9c %
Tv
待处理固定资产损益 Unsettled G/L on fixed assets 1LIV/l^}f
委托贷款-本金 Consignment loan - principle <$6'Mzf
委托贷款-利息 Consignment loan - interest <.(/#=2
委托贷款-减值准备 Consignment loan - provision wBHDof
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固定资产-房屋建筑物 Fixed assets - Buildings EM
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固定资产-机器设备 Fixed assets - Plant and machinery eL?si!ZL^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qq_,"~
固定资产-运输设备 Fixed assets - Automobiles 5_C#_=E
累计折旧 Accumulated depreciation gI5nWEM0{
固定资产减值准备 Impairment of fixed assets N&h!14]{Z
工程物资-专用材料 Project material - specific materials jh&vq=PH
工程物资-专用设备 Project material - specific equipment pvU oed\
工程物资-预付大型设备款 Project material - prepaid for equipment ?[B[ F
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Bg0cC
在建工程 Construction in progress G( \1{"!
在建工程减值准备 Impairment of construction in progress ,wo"(E!4e
固定资产清理 Disposal of fixed assets +vSE}
无形资产-专利权 Intangible assets - patent .)
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无形资产-非专利技术 Intangible assets - industrial property and know-how 4^ 6L ])y
无形资产-商标权 Intangible assets - trademark rights fToI,FA
无形资产-土地使用权 Intangible assets - land use rights \\Tp40m+
无形资产-商誉 Intangible assets - goodwill }Y ];ccT
无形资产减值准备 Impairment of intangible assets -86:PL(I"
长期待摊费用 Deferred assets l4reG:uYG
未确认融资费用 Unrecognized finance fees l{o{=]x1
其他长期资产 Other long term assets {1DYXKe
递延税款借项 Deferred assets debits rK
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应付票据 Notes payable 5@%-=87S
应付帐款 Trade creditors ly%B!P|
预收帐款 Adanvances from customers }V;]c~Q/H
代销商品款 Consignment-in payables * .VZ(wX
其他应交款 Other payable to government V>92/w.fe
其他应付款 Other creditors
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应付股利 Proposed dividends 2vQ^519
待转资产价值 Donated assets m e{SVG{
预计负债 Accrued liabilities O9)}:++T
应付短期债券 Short-term debentures payable &)jZ|Q~
其他流动负债 Other current liabilities jUSr t)o03
预提费用 Accrued expenses T@Z{KV"S
应付工资 Payroll payable u*N8s[s'
应付福利费 Welfare payable t+J6P)=
短期借款-抵押借款 Bank loans - Short term - pledged p=gUcO8
短期借款-信用借款 Bank loans - Short term - credit 4yv31QG$
短期借款-担保借款 Bank loans - Short term - guaranteed E2kRt'~N
一年内到期长期借款 Long term loans due within one year A_|FsQ6$P
一年内到期长期应付款 Long term payable due within one year @\}36y
长期借款 Bank loans - Long term 1tz .e\
应付债券-债券面值 Bond payable - Par value 3*2pacHpE
应付债券-债券溢价 Bond payable - Excess U/o}{,$A
应付债券-债券折价 Bond payable - Discount Yb{t!KL
应付债券-应计利息 Bond payable - Accrued interest Hvo27THLo
长期应付款 Long term payable @0'|Uygn
专项应付款 Specific payable ACltV"dB^
其他长期负债 Other long term liabilities S]/+n>
应交税金-所得税 Tax payable - income tax ITlkw~'G
应交税金-增值税 Tax payable - VAT (k&aD2PH
应交税金-营业税 Tax payable - business tax M6#(F7hB
应交税金-消费税 Tax payable - consumable tax J3+8s[oJ>
应交税金-其他 Tax payable - others 7b2<,
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递延税款贷项 Deferred taxation credit |R/50axI
股本 Share capital ]_8 \g`"u
已归还投资 Investment returned yo?Q%w'Nh
利润分配-其他转入 Profit appropriation - other transfer in ~U+'3.Wo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lXKZNCL
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _/ZY&5N
利润分配-提取储备基金 Profit appropriation - reserve fund 9(j!#`O7&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cpnwx1q@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %WN2 xCSf
利润分配-利润归还投资 Profit appropriation - return investment by profit uK5x[m
利润分配-应付优先股股利 Profit appropriation - preference shares dividends eCd?.e0@j
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rtE,SN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G3?z.5,Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c$fM6M
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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 zUqDX{I8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5-^twXC&
资本公积-接受现金捐赠 Capital surplus - cash donation ayp}
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资本公积-股权投资准备 Capital surplus - investment reserve A,qG*lv
资本公积-拨款转入 Capital surplus - subsidiary =C)1NJx&~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'VEpVo/
资本公积-其他 Capital surplus - others lej{VcG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >O~5s.1u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T<)z2Bi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 54w-yY
盈余公积-储备基金 Surplus reserve - reserve fund \/v$$1p2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m.1BLN[9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 063;D+
主营业务收入 Sales I r~X#$Upc
主营业务成本 Cost of sales KL4/"$l]
主营业务税金及附加 Sales tax idy:Jei}
营业费用 Operating expenses I&Y(]S,cU
管理费用 General and administrative expenses |3m%d2V*hF
财务费用 Financial expenses Z]BRMx
投资收益 Investment income +)SX
其他业务收入 Other operating income 7<D_ h/WV
营业外收入 Non-operating income qE{S'XyM,
补贴收入 Subsidy income ;zDc0qpw
其他业务支出 Other operating expenses YyIt-fPZ
营业外支出 Non-operating expenses A4' aB0^
所得税 Income tax =C|^C
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