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 。 9ni1f{k
Ae^~Cz1qz
现金 Cash in hand sw oQ'
银行存款 Cash in bank @= Uh',F
其他货币资金-外埠存款Other monetary assets - cash in other cities -.@r#d/
其他货币资金-银行本票 Other monetary assets - cashier‘s check eRstD>r
其他货币资金-银行汇票 Other monetary assets - bank draft }b"yU#`Q\
其他货币资金-信用卡 Other monetary assets - credit cards v
~?qz5:K~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "3"V3w
其他货币资金-存出投资款 Other monetary assets - cash for investment n
QtWvT
短期投资-股票投资 Investments - Short term - stocks Lpz>>}
短期投资-债券投资 Investments - Short term - bonds c|B('3h
短期投资-基金投资 Investments - Short term - funds <X^@*79m
短期投资-其他投资 Investments - Short term - others 4qbBc1,7y
短期投资跌价准备 Provision for short-term investment
4*#18<u5
长期股权投资-股票投资 Long term equity investment - stocks W$;,CU.v
长期股权投资-其他股权投资 Long term equity investment - others IH&|Tcf\
长期债券投资-债券投资 Long term securities investemnt - bonds f#"J]p
长期债券投资-其他债权投资 Long term securities investment - others 9r<J"%*Q
长期投资减值准备 Provision for long-term investment x8\?}UnB
应收票据 Notes receivable DE8n+Rm
应收股利 Dividends receivable SC!RbW@3
应收利息 Interest receivable TG?brgW
应收帐款 Trade debtors !bx;Ta.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Y;Dp3v!
预付帐款 Prepayment G1tY) _-8[
应收补贴款 Allowance receivable 0c]/bs{}
其他应收款 Other debtors
z}9(x.I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {n.PF8A5X
其他流动资产 Other current assets ww3-^v
物资采购 Purchase KVaiugQ
原材料 Raw materials o]_dJB
包装物 Packing materials <C iSK!
低值易耗品 Low value consumbles SrJGTuXg
材料成本差异 Material cost difference cN6
X#D
自制半成品 Self-manufactured goods uc\Kg
1{
库存商品 Finished goods 7~p@0)''
商品进销差价 Difference between purchase & sales of commodities {.|CdqwY
委托加工物资 Consigned processiong material glxsa8
委托代销商品 Consignment-out JPUW6e07o
受托代销商品 Consignment-in ^j7Vt2-
分期收款发出商品 Goods on instalment sales ({)+3]x
存货跌价准备 Provision for obsolete stocks e4_rC'=
待摊费用 Prepaid expenses |O+H[;TB6
待处理流动资产损益 Unsettled G/L on current assets yNo0ubY
待处理固定资产损益 Unsettled G/L on fixed assets rJTa
委托贷款-本金 Consignment loan - principle o4,6.1}
委托贷款-利息 Consignment loan - interest 9};8?mucr
委托贷款-减值准备 Consignment loan - provision
,WYPU
固定资产-房屋建筑物 Fixed assets - Buildings LEf^cM=>
固定资产-机器设备 Fixed assets - Plant and machinery L,`L
N>
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]Sz:|%JP1
固定资产-运输设备 Fixed assets - Automobiles gzT*-
累计折旧 Accumulated depreciation RJ&RTo
固定资产减值准备 Impairment of fixed assets @%uUiP0
工程物资-专用材料 Project material - specific materials (gU!=F?#m
工程物资-专用设备 Project material - specific equipment g%I"U>!2
工程物资-预付大型设备款 Project material - prepaid for equipment $6 9&O
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y('#jU
在建工程 Construction in progress ]^7@}Ce_
在建工程减值准备 Impairment of construction in progress 9>/4W.
固定资产清理 Disposal of fixed assets `25yE/
无形资产-专利权 Intangible assets - patent ! E5HN :#
无形资产-非专利技术 Intangible assets - industrial property and know-how ]|ag
无形资产-商标权 Intangible assets - trademark rights
A,<E\
无形资产-土地使用权 Intangible assets - land use rights WDD%Q8ejV&
无形资产-商誉 Intangible assets - goodwill 2- h{N
无形资产减值准备 Impairment of intangible assets
gPO}d
长期待摊费用 Deferred assets 'KL0@l
未确认融资费用 Unrecognized finance fees $GcqBg-Hi
其他长期资产 Other long term assets HM1Fz\Sf
递延税款借项 Deferred assets debits 'sKk"bi;0
应付票据 Notes payable tw/dD +
应付帐款 Trade creditors ,^< R{{{-A
预收帐款 Adanvances from customers P|E| $)m
代销商品款 Consignment-in payables "Gzz4D
其他应交款 Other payable to government v{N`.~,^
其他应付款 Other creditors ]Q1yNtN
应付股利 Proposed dividends %)1?TU
待转资产价值 Donated assets #p&qUw
预计负债 Accrued liabilities 1n8/r}q'H
应付短期债券 Short-term debentures payable NwvC[4
其他流动负债 Other current liabilities P3=G1=47U
预提费用 Accrued expenses Iyn(?w
应付工资 Payroll payable
ltSU fI
应付福利费 Welfare payable /C:gKy4
短期借款-抵押借款 Bank loans - Short term - pledged yx[/|nZDC4
短期借款-信用借款 Bank loans - Short term - credit 7xlkZF
短期借款-担保借款 Bank loans - Short term - guaranteed ;ef}}K
一年内到期长期借款 Long term loans due within one year my1@41
H
一年内到期长期应付款 Long term payable due within one year ET*SB
长期借款 Bank loans - Long term )2o?#8J
应付债券-债券面值 Bond payable - Par value {dlXLx!B
应付债券-债券溢价 Bond payable - Excess !9e=_mY
应付债券-债券折价 Bond payable - Discount eM6<%?b
应付债券-应计利息 Bond payable - Accrued interest SKN`2[ahD
长期应付款 Long term payable adcE'fA<_
专项应付款 Specific payable Wvh#:Z
其他长期负债 Other long term liabilities d7y[0<xM
应交税金-所得税 Tax payable - income tax RbnVL$c
应交税金-增值税 Tax payable - VAT YkSl^j[DHs
应交税金-营业税 Tax payable - business tax t{9GVLZ
应交税金-消费税 Tax payable - consumable tax <'Eme
应交税金-其他 Tax payable - others K5h
递延税款贷项 Deferred taxation credit FD
#8mg
股本 Share capital F/
{!tx
已归还投资 Investment returned %[TR^Th6
利润分配-其他转入 Profit appropriation - other transfer in 5C]x!>kX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~ .g@hS8>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1CZgb
利润分配-提取储备基金 Profit appropriation - reserve fund @,+5y\]C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H*R"ntI?w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q54]1
TQ
利润分配-利润归还投资 Profit appropriation - return investment by profit cuIT
Y^6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ED gag
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JH9J5%sp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rhs/3O8k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dZ@63a>>@
期初未分配利润 Retained earnings, beginning of the year .L~AL|2_
资本公积-股本溢价 Capital surplus - share premium 7JH6A'&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q]-r@yF
资本公积-接受现金捐赠 Capital surplus - cash donation \M^bD4';>
资本公积-股权投资准备 Capital surplus - investment reserve Ld~/u]K%V
资本公积-拨款转入 Capital surplus - subsidiary $6 f3F?y7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ui W>J
资本公积-其他 Capital surplus - others tyFzSrfc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XpHrt XD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %tGO?JMkd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $UWZDD
盈余公积-储备基金 Surplus reserve - reserve fund v
k^xT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund SqpaFWr
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZY+qA
主营业务收入 Sales
v!5 `|\
主营业务成本 Cost of sales Jnov<+
主营业务税金及附加 Sales tax Q197mN+0
营业费用 Operating expenses NX
rlk
管理费用 General and administrative expenses *GPiOA
a
财务费用 Financial expenses }Sv:`9=
投资收益 Investment income W|mo5qrLS2
其他业务收入 Other operating income U5
de@Y
营业外收入 Non-operating income DvvK^+-~
补贴收入 Subsidy income TC*g|d @b
其他业务支出 Other operating expenses
f]CXu3w(J
营业外支出 Non-operating expenses
wIt}dc
所得税 Income tax F JyT+
57c8xk[.2