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 。 Qis/'9a
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现金 Cash in hand LZ1)zoJ
银行存款 Cash in bank '
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其他货币资金-外埠存款Other monetary assets - cash in other cities Xny{8Oo<1?
其他货币资金-银行本票 Other monetary assets - cashier‘s check mBg$eiGTB
其他货币资金-银行汇票 Other monetary assets - bank draft t'e5!Ma
其他货币资金-信用卡 Other monetary assets - credit cards eDS,}Z'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (cm8x
其他货币资金-存出投资款 Other monetary assets - cash for investment cPPTGpqw
短期投资-股票投资 Investments - Short term - stocks +
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短期投资-债券投资 Investments - Short term - bonds cP>[H:\Xc
短期投资-基金投资 Investments - Short term - funds CjUYwAy$k
短期投资-其他投资 Investments - Short term - others E8b:MY
短期投资跌价准备 Provision for short-term investment ]YKxJ''u
长期股权投资-股票投资 Long term equity investment - stocks }o@Dsx5
长期股权投资-其他股权投资 Long term equity investment - others A\)~y{9bQ
长期债券投资-债券投资 Long term securities investemnt - bonds ({WV<T&
长期债券投资-其他债权投资 Long term securities investment - others `]wk)50BVp
长期投资减值准备 Provision for long-term investment (A\\s$fE/1
应收票据 Notes receivable ^.
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应收股利 Dividends receivable
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应收利息 Interest receivable IQQ QB
应收帐款 Trade debtors V ^hR%*i'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wg]VG,
预付帐款 Prepayment #7p!xf^
应收补贴款 Allowance receivable Z90]I<a~
其他应收款 Other debtors aQglA
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ibh,d.*~g
其他流动资产 Other current assets :HkXsZ
物资采购 Purchase b
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原材料 Raw materials L4or*C^3
包装物 Packing materials 2[g kDZ
低值易耗品 Low value consumbles 80 ckh
材料成本差异 Material cost difference q:u,)6
自制半成品 Self-manufactured goods :*WiswMFm
库存商品 Finished goods <j:@ iP
商品进销差价 Difference between purchase & sales of commodities WGHf?G/s
委托加工物资 Consigned processiong material _[$,WuG1
委托代销商品 Consignment-out EjP9/VG@=
受托代销商品 Consignment-in uFn?U)
分期收款发出商品 Goods on instalment sales 3U%kf<m=
存货跌价准备 Provision for obsolete stocks !TLJk]7uC
待摊费用 Prepaid expenses y'm5Z-@o6
待处理流动资产损益 Unsettled G/L on current assets V{n7KhN~Y!
待处理固定资产损益 Unsettled G/L on fixed assets qpV"ii
委托贷款-本金 Consignment loan - principle 59BB-R,V
委托贷款-利息 Consignment loan - interest s%^@@Dk
委托贷款-减值准备 Consignment loan - provision #O^%u,mJj
固定资产-房屋建筑物 Fixed assets - Buildings jR>`Xz
固定资产-机器设备 Fixed assets - Plant and machinery 1x^Vv;K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w/csLi.O
固定资产-运输设备 Fixed assets - Automobiles K>G.HN@
累计折旧 Accumulated depreciation %F13*hOu
固定资产减值准备 Impairment of fixed assets }Dx.;0*:
工程物资-专用材料 Project material - specific materials O2"5\@HfE
工程物资-专用设备 Project material - specific equipment "w3%BbI x
工程物资-预付大型设备款 Project material - prepaid for equipment DqHJ *x4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cc 0Tb
在建工程 Construction in progress L5r02VzbD
在建工程减值准备 Impairment of construction in progress a]
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固定资产清理 Disposal of fixed assets 'zOB!QqA`v
无形资产-专利权 Intangible assets - patent k{D0&
无形资产-非专利技术 Intangible assets - industrial property and know-how 8&3KVd`
无形资产-商标权 Intangible assets - trademark rights yX/{eX5dr
无形资产-土地使用权 Intangible assets - land use rights b*1yvkX5
无形资产-商誉 Intangible assets - goodwill 8^sh@j2L
无形资产减值准备 Impairment of intangible assets P|t2%:_
长期待摊费用 Deferred assets B_
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未确认融资费用 Unrecognized finance fees ;.=]Ar}
其他长期资产 Other long term assets CV)K=Br5&_
递延税款借项 Deferred assets debits $i%#fN
应付票据 Notes payable F ESl#.}
应付帐款 Trade creditors /[E2+g
预收帐款 Adanvances from customers +QP(ATdM
代销商品款 Consignment-in payables R]3j6\
其他应交款 Other payable to government _ Y7Um
其他应付款 Other creditors k~)@D|
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应付股利 Proposed dividends nf1O8FwRb
待转资产价值 Donated assets G|u)eW
预计负债 Accrued liabilities [,(+r7
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应付短期债券 Short-term debentures payable #_WkV
其他流动负债 Other current liabilities i6<uj
预提费用 Accrued expenses }46Zfg\T6n
应付工资 Payroll payable 6Ta+f3V
应付福利费 Welfare payable hbEqb{#}@
短期借款-抵押借款 Bank loans - Short term - pledged 'I$kDM mwh
短期借款-信用借款 Bank loans - Short term - credit YdyTt5-
短期借款-担保借款 Bank loans - Short term - guaranteed RAWzQE}
一年内到期长期借款 Long term loans due within one year 8:[ l1d86
一年内到期长期应付款 Long term payable due within one year z_Hkw3?
长期借款 Bank loans - Long term e$/y~!
应付债券-债券面值 Bond payable - Par value FC
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应付债券-债券溢价 Bond payable - Excess 29
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应付债券-债券折价 Bond payable - Discount YQb503W"d~
应付债券-应计利息 Bond payable - Accrued interest %xr'96d
长期应付款 Long term payable 'x5p ?m
专项应付款 Specific payable o`G6!
其他长期负债 Other long term liabilities }B_?7+
应交税金-所得税 Tax payable - income tax d0R;|p''Z
应交税金-增值税 Tax payable - VAT %7 QSBL
应交税金-营业税 Tax payable - business tax e=3C*+lq\
应交税金-消费税 Tax payable - consumable tax 5zh6l+S[
应交税金-其他 Tax payable - others 0!oqP1
递延税款贷项 Deferred taxation credit "!CVm{7[
股本 Share capital &XCP@@T
已归还投资 Investment returned wY ??#pS
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Uz~B`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -*Tf.c
利润分配-提取储备基金 Profit appropriation - reserve fund LcB+L](
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \iaZV.#f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8!YQ9T [
利润分配-利润归还投资 Profit appropriation - return investment by profit [ r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /:ZwGyT;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hQ(^;QcSu
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vG7Mk8mIr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h?v8b+:0
期初未分配利润 Retained earnings, beginning of the year iJj!-a:z.
资本公积-股本溢价 Capital surplus - share premium ?8/r=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y4l-o
资本公积-接受现金捐赠 Capital surplus - cash donation EV-sEl8ki
资本公积-股权投资准备 Capital surplus - investment reserve P(DEf
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资本公积-拨款转入 Capital surplus - subsidiary HEAW](s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &
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资本公积-其他 Capital surplus - others J5n6K$.d
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pL!,1D!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mln4Vl(l2M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZjY
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盈余公积-储备基金 Surplus reserve - reserve fund `JY+3d,Ui
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bI|{TKKN&P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q*5L"
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主营业务收入 Sales $gN\%X/n"1
主营业务成本 Cost of sales _iCrQJ0"T
主营业务税金及附加 Sales tax QmSMDWkh
营业费用 Operating expenses \ 4^zY'
管理费用 General and administrative expenses ]uF7HX7F
财务费用 Financial expenses }EYmz/nN
投资收益 Investment income $${3I4
其他业务收入 Other operating income [PB73q8
营业外收入 Non-operating income V8nQ/9R;
补贴收入 Subsidy income v#d(Kj
其他业务支出 Other operating expenses ](v,2(}=
营业外支出 Non-operating expenses kZo#Ny
所得税 Income tax U<;{_!]
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