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 。 X "7CN Td
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现金 Cash in hand ,pD sU @
银行存款 Cash in bank 0FcDO5ia
其他货币资金-外埠存款Other monetary assets - cash in other cities rtS cQ
其他货币资金-银行本票 Other monetary assets - cashier‘s check FXBmatBck
其他货币资金-银行汇票 Other monetary assets - bank draft 68z#9}
其他货币资金-信用卡 Other monetary assets - credit cards Nx.9)MjI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit h7+"*fN
其他货币资金-存出投资款 Other monetary assets - cash for investment bpBn3f`?*
短期投资-股票投资 Investments - Short term - stocks tAN!LI+w
短期投资-债券投资 Investments - Short term - bonds Xq$-&~
短期投资-基金投资 Investments - Short term - funds @}4>:\es
短期投资-其他投资 Investments - Short term - others w3(G!:
短期投资跌价准备 Provision for short-term investment ^rJTlh
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others GPHb-
长期债券投资-债券投资 Long term securities investemnt - bonds >`03EsU
长期债券投资-其他债权投资 Long term securities investment - others .F
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长期投资减值准备 Provision for long-term investment t}R!i-D|HB
应收票据 Notes receivable c)#7T<>*'
应收股利 Dividends receivable L!xFhVA<
应收利息 Interest receivable #[M^Q
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应收帐款 Trade debtors [ojL9.6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nqH[
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预付帐款 Prepayment ]z'L1vQl7
应收补贴款 Allowance receivable GbO j%
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其他应收款 Other debtors *}C%z(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :(XyiF<Ud
其他流动资产 Other current assets d\#yWY
物资采购 Purchase 8)8~c@
原材料 Raw materials s;bGg
包装物 Packing materials UUfM7gq
低值易耗品 Low value consumbles IB#
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材料成本差异 Material cost difference {oY"CZ2
自制半成品 Self-manufactured goods /4Wf\
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库存商品 Finished goods 3q4Zwv0z20
商品进销差价 Difference between purchase & sales of commodities 0\!Bh^++1
委托加工物资 Consigned processiong material }K 'A/]'
委托代销商品 Consignment-out qWW\d', .
受托代销商品 Consignment-in 6kp)'wz`
分期收款发出商品 Goods on instalment sales sd\}M{U
存货跌价准备 Provision for obsolete stocks 9c]$d
待摊费用 Prepaid expenses Q(<A
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待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets a.<XJ\
委托贷款-本金 Consignment loan - principle Kv*
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委托贷款-利息 Consignment loan - interest 4Vi*Qa_,y
委托贷款-减值准备 Consignment loan - provision \
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固定资产-房屋建筑物 Fixed assets - Buildings JYNnzgd
固定资产-机器设备 Fixed assets - Plant and machinery 0Lj;t/mG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {Yxvb**
固定资产-运输设备 Fixed assets - Automobiles 4e>f}u5
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets 10zM8<bl
工程物资-专用材料 Project material - specific materials ^?fsJ
工程物资-专用设备 Project material - specific equipment hub]M
工程物资-预付大型设备款 Project material - prepaid for equipment Po=:-Of:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production x=rMjz-`_
在建工程 Construction in progress -}TP)/!,*
在建工程减值准备 Impairment of construction in progress 4'D^>z!c
固定资产清理 Disposal of fixed assets B>E4,"
无形资产-专利权 Intangible assets - patent 7|=SZ+g
无形资产-非专利技术 Intangible assets - industrial property and know-how e6'0g=Y#
无形资产-商标权 Intangible assets - trademark rights g.Ur~5r
无形资产-土地使用权 Intangible assets - land use rights ds(X[7XGW
无形资产-商誉 Intangible assets - goodwill S".|j$
无形资产减值准备 Impairment of intangible assets !N+{X
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长期待摊费用 Deferred assets I;jH'._k#
未确认融资费用 Unrecognized finance fees 1sza\pR<
其他长期资产 Other long term assets ;PMPXN'z6
递延税款借项 Deferred assets debits +xIVlH9`Q
应付票据 Notes payable o!h::j0,~
应付帐款 Trade creditors ~uY5~Qs9G
预收帐款 Adanvances from customers "T /$K
代销商品款 Consignment-in payables R
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其他应交款 Other payable to government Wp
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其他应付款 Other creditors [i~@X2:Al
应付股利 Proposed dividends dj0
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待转资产价值 Donated assets sifj
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预计负债 Accrued liabilities YH^U"\}i
应付短期债券 Short-term debentures payable ?_{{iil
其他流动负债 Other current liabilities A\ mSS
预提费用 Accrued expenses w`boQ_Ir
应付工资 Payroll payable L7 FFa:#
应付福利费 Welfare payable 8B6(SQp%
短期借款-抵押借款 Bank loans - Short term - pledged {>9<H]cSP
短期借款-信用借款 Bank loans - Short term - credit um PN=0u6
短期借款-担保借款 Bank loans - Short term - guaranteed ^&F.T-( A
一年内到期长期借款 Long term loans due within one year vKoQ!7g
一年内到期长期应付款 Long term payable due within one year 6G4~-_
长期借款 Bank loans - Long term D_F1<q
应付债券-债券面值 Bond payable - Par value 0RdW.rZJ
应付债券-债券溢价 Bond payable - Excess *@lVesC2
应付债券-债券折价 Bond payable - Discount FFwu$S6e
应付债券-应计利息 Bond payable - Accrued interest c;b<z|}z
长期应付款 Long term payable 7zQGuGo(
专项应付款 Specific payable e#6H[t
其他长期负债 Other long term liabilities y1Br4K5C
应交税金-所得税 Tax payable - income tax } 5"Rj<
应交税金-增值税 Tax payable - VAT %j2 :W\g:
应交税金-营业税 Tax payable - business tax g>ke;SH%KY
应交税金-消费税 Tax payable - consumable tax J|V*g]#kP
应交税金-其他 Tax payable - others p&XuNk
递延税款贷项 Deferred taxation credit aAu%QRq
股本 Share capital !x-9A
已归还投资 Investment returned y\6C9%.
利润分配-其他转入 Profit appropriation - other transfer in NSRY(#3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,!AY
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9@h-q(-
利润分配-提取储备基金 Profit appropriation - reserve fund N
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 29@m:=-}7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ey&A\
利润分配-利润归还投资 Profit appropriation - return investment by profit t P'._0n0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F9_X^#%L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9Z2a
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v>hc\H1P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o9D#d\G
期初未分配利润 Retained earnings, beginning of the year JDpW7OrDc
资本公积-股本溢价 Capital surplus - share premium :d<F7`k
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *~#`LO
资本公积-接受现金捐赠 Capital surplus - cash donation tPJU,e)
资本公积-股权投资准备 Capital surplus - investment reserve $f"Ce,f
资本公积-拨款转入 Capital surplus - subsidiary r_^]5C\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation X=Y>9
资本公积-其他 Capital surplus - others a$11u.\q+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =6'D/| 3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w(%$~]h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \o?
盈余公积-储备基金 Surplus reserve - reserve fund sBN4:8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund XC[AJ!q`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >Co@K^'
主营业务收入 Sales 7bW''J*6
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax tdi}P/x
营业费用 Operating expenses q={3fm
管理费用 General and administrative expenses q>a/',m
财务费用 Financial expenses y9GaxW*&