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 。 N?+eWY
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现金 Cash in hand gPUo25@pn*
银行存款 Cash in bank >tEK+Y|N}
其他货币资金-外埠存款Other monetary assets - cash in other cities <9\,QR)
其他货币资金-银行本票 Other monetary assets - cashier‘s check S'?fJ.
其他货币资金-银行汇票 Other monetary assets - bank draft hwDXm9
其他货币资金-信用卡 Other monetary assets - credit cards (zmNa}-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]-KV0H
其他货币资金-存出投资款 Other monetary assets - cash for investment b8HE."*t
短期投资-股票投资 Investments - Short term - stocks u0BMyH
短期投资-债券投资 Investments - Short term - bonds .M+v?Ad
短期投资-基金投资 Investments - Short term - funds 4OEKx|:5n
短期投资-其他投资 Investments - Short term - others (H[
短期投资跌价准备 Provision for short-term investment M1(9A>|nF
长期股权投资-股票投资 Long term equity investment - stocks !a4cjc(
长期股权投资-其他股权投资 Long term equity investment - others /=trj5h
长期债券投资-债券投资 Long term securities investemnt - bonds \=8=wQv
长期债券投资-其他债权投资 Long term securities investment - others kdBV1E+:C
长期投资减值准备 Provision for long-term investment (0g7-Ci
应收票据 Notes receivable WQ.i$ID/
应收股利 Dividends receivable +',^((o
应收利息 Interest receivable *N
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应收帐款 Trade debtors #
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w^U}|h"
预付帐款 Prepayment
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应收补贴款 Allowance receivable
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其他应收款 Other debtors H%cp^G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w~{| S7/
其他流动资产 Other current assets lJ'trYaq7
物资采购 Purchase U,38qKE
原材料 Raw materials '&)D>@g
包装物 Packing materials H1C%o0CPY
低值易耗品 Low value consumbles |f3U%2@
材料成本差异 Material cost difference u/#&0_
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自制半成品 Self-manufactured goods 4$F:NW,v:)
库存商品 Finished goods )"F5lOA6
商品进销差价 Difference between purchase & sales of commodities rd|crD3
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out J&
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受托代销商品 Consignment-in +h|K[=l
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分期收款发出商品 Goods on instalment sales )+*{Y$/U
存货跌价准备 Provision for obsolete stocks t5n2eOy~T
待摊费用 Prepaid expenses W8x[3,gT
待处理流动资产损益 Unsettled G/L on current assets %awVVt{aG
待处理固定资产损益 Unsettled G/L on fixed assets $^K]&Mf
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委托贷款-本金 Consignment loan - principle 2pjW,I!`
委托贷款-利息 Consignment loan - interest m'SmN{(t
委托贷款-减值准备 Consignment loan - provision d>;2,srUf
固定资产-房屋建筑物 Fixed assets - Buildings `LE^:a:8,
固定资产-机器设备 Fixed assets - Plant and machinery 9='=-;@/5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures joY1(Y
固定资产-运输设备 Fixed assets - Automobiles cP,;Qbe
累计折旧 Accumulated depreciation ^A- sS~w
固定资产减值准备 Impairment of fixed assets '1]+8E
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工程物资-专用材料 Project material - specific materials q`cEA<~S
工程物资-专用设备 Project material - specific equipment hc6.#~i
工程物资-预付大型设备款 Project material - prepaid for equipment Ogd8!
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^W5>i[
在建工程 Construction in progress Pf{`/UlD
在建工程减值准备 Impairment of construction in progress [4ee <J
固定资产清理 Disposal of fixed assets y%2%^wF
无形资产-专利权 Intangible assets - patent 8i["
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无形资产-非专利技术 Intangible assets - industrial property and know-how z;ULQ
无形资产-商标权 Intangible assets - trademark rights D9,e3.?p
无形资产-土地使用权 Intangible assets - land use rights g%X &f_@
无形资产-商誉 Intangible assets - goodwill ([[)Ub$U
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets 'N*!>mZ<
未确认融资费用 Unrecognized finance fees 9^(HXH_f
其他长期资产 Other long term assets >1m)%zt
递延税款借项 Deferred assets debits )-)ss"\+Ju
应付票据 Notes payable W0C{~|e
应付帐款 Trade creditors fVG$8tB
预收帐款 Adanvances from customers Sy4
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代销商品款 Consignment-in payables ss/h[4h4h
其他应交款 Other payable to government DakLD~H;
其他应付款 Other creditors yLjV[qP
应付股利 Proposed dividends tF<^9stM
待转资产价值 Donated assets \>4v?\8o
预计负债 Accrued liabilities t3pZjdLJd
应付短期债券 Short-term debentures payable bd,Uz%o_
其他流动负债 Other current liabilities 1% asx'^
预提费用 Accrued expenses Xg,0 /P~
应付工资 Payroll payable yI3Q |731)
应付福利费 Welfare payable GSC{F#:z
短期借款-抵押借款 Bank loans - Short term - pledged +{5JDyh0
短期借款-信用借款 Bank loans - Short term - credit &fCP2]hj'
短期借款-担保借款 Bank loans - Short term - guaranteed 3%_
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一年内到期长期借款 Long term loans due within one year uE"5 cq'B/
一年内到期长期应付款 Long term payable due within one year $K+4C0wX`
长期借款 Bank loans - Long term Y||yzJdC
应付债券-债券面值 Bond payable - Par value N[0
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应付债券-债券溢价 Bond payable - Excess j?Cr31
应付债券-债券折价 Bond payable - Discount umZlIH[7
应付债券-应计利息 Bond payable - Accrued interest ?@3#c
长期应付款 Long term payable zhuyePn
专项应付款 Specific payable \s.1R/TyD
其他长期负债 Other long term liabilities fEHh]%GT`
应交税金-所得税 Tax payable - income tax c9\B[@-q
应交税金-增值税 Tax payable - VAT 8$2l^
应交税金-营业税 Tax payable - business tax \d `dV0X
应交税金-消费税 Tax payable - consumable tax |P^]@om
应交税金-其他 Tax payable - others <Gn8B^~$
递延税款贷项 Deferred taxation credit \Y51KB\
股本 Share capital p.@0=)
已归还投资 Investment returned Ko1AaX(I'+
利润分配-其他转入 Profit appropriation - other transfer in [u/zrpTk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =''mpIg(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3DxZ#/!
利润分配-提取储备基金 Profit appropriation - reserve fund _L?v6MTj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6W)xj6<@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =@Q#dDnFu%
利润分配-利润归还投资 Profit appropriation - return investment by profit }V\P,ck
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z0T`5NG@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &?KPu?9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QN)/,=#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8|w5QvCU?3
期初未分配利润 Retained earnings, beginning of the year \K
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资本公积-股本溢价 Capital surplus - share premium +L^A:}L(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \?bwm&6+r
资本公积-接受现金捐赠 Capital surplus - cash donation l4iuu
资本公积-股权投资准备 Capital surplus - investment reserve [>b
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资本公积-拨款转入 Capital surplus - subsidiary }s`jl``PM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &_<VZS
资本公积-其他 Capital surplus - others Am>_4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve % MfGVx}nG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e*Uz#w:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @J~lV\
盈余公积-储备基金 Surplus reserve - reserve fund iifc;6 2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o>xxmyW|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &/B2)l6a
主营业务收入 Sales >/7KL2*
主营业务成本 Cost of sales D}zOuB,S
主营业务税金及附加 Sales tax LL|_c4$Ky
营业费用 Operating expenses X@6zI-Y%
管理费用 General and administrative expenses {toyQ)C7
财务费用 Financial expenses Jo6~r-
投资收益 Investment income * 23m-
其他业务收入 Other operating income %k/
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营业外收入 Non-operating income tb-OKZq
补贴收入 Subsidy income Q3B'-BZe
其他业务支出 Other operating expenses j[$B\H
营业外支出 Non-operating expenses _Vdb?
所得税 Income tax K$MJ#Zx^
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