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 。 p;'vOb
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现金 Cash in hand IAtZ-cM<
银行存款 Cash in bank _\1(7 ?0D
其他货币资金-外埠存款Other monetary assets - cash in other cities X)|%[aX}q
其他货币资金-银行本票 Other monetary assets - cashier‘s check c1z5t]d
其他货币资金-银行汇票 Other monetary assets - bank draft 9R E;50h
其他货币资金-信用卡 Other monetary assets - credit cards {vU '>pp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3b_#xr-
其他货币资金-存出投资款 Other monetary assets - cash for investment A+dY~@*a
短期投资-股票投资 Investments - Short term - stocks J5\> 8I,a
短期投资-债券投资 Investments - Short term - bonds 4@VX%5uy
短期投资-基金投资 Investments - Short term - funds Nd0Wt4=
短期投资-其他投资 Investments - Short term - others 4$;fj1!Z:
短期投资跌价准备 Provision for short-term investment )-sEm`(`I9
长期股权投资-股票投资 Long term equity investment - stocks n^A=ar.
长期股权投资-其他股权投资 Long term equity investment - others 2ru6bIb;
长期债券投资-债券投资 Long term securities investemnt - bonds !7w-?1?D
长期债券投资-其他债权投资 Long term securities investment - others oL~Yrb%R
长期投资减值准备 Provision for long-term investment X31k HK5F_
应收票据 Notes receivable $M><K
应收股利 Dividends receivable ?@u
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应收利息 Interest receivable .5T7O_%FP
应收帐款 Trade debtors >Te{a*`"m:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E6G^?k~q
预付帐款 Prepayment K}zw%!ex
应收补贴款 Allowance receivable `ybZE+S.
其他应收款 Other debtors ,CdI.kV>o2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kj[[78
其他流动资产 Other current assets Tu"yoF
物资采购 Purchase Ky=&C8b<
原材料 Raw materials 5|/vc*m_0'
包装物 Packing materials [R~HhM
低值易耗品 Low value consumbles Hnaq+ _]
材料成本差异 Material cost difference Ne4A
自制半成品 Self-manufactured goods 4SOj>(a#
库存商品 Finished goods S !e0:
商品进销差价 Difference between purchase & sales of commodities MRa>@Jn??A
委托加工物资 Consigned processiong material ''(T3;^ +
委托代销商品 Consignment-out }Jc^p
受托代销商品 Consignment-in 4bKZ@r%
分期收款发出商品 Goods on instalment sales 6?`py}:
存货跌价准备 Provision for obsolete stocks Zw3|HV(so
待摊费用 Prepaid expenses qR1ez-#K
待处理流动资产损益 Unsettled G/L on current assets c]O4l2nCL
待处理固定资产损益 Unsettled G/L on fixed assets (2{1m#o
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest duM>(y
委托贷款-减值准备 Consignment loan - provision FkS{Z s
固定资产-房屋建筑物 Fixed assets - Buildings ePF9Vzq
固定资产-机器设备 Fixed assets - Plant and machinery UOwj"#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles &oR&NKk
累计折旧 Accumulated depreciation =l\D7s
固定资产减值准备 Impairment of fixed assets qv<VKJTi6]
工程物资-专用材料 Project material - specific materials ND`~|6yb
工程物资-专用设备 Project material - specific equipment p&q&Fr-
工程物资-预付大型设备款 Project material - prepaid for equipment |_A35"v
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f&,.h"bS
在建工程 Construction in progress Ufk7%`
在建工程减值准备 Impairment of construction in progress `Ffn:=Do
固定资产清理 Disposal of fixed assets +Y\#'KrA
无形资产-专利权 Intangible assets - patent R{WG>c
无形资产-非专利技术 Intangible assets - industrial property and know-how Av
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无形资产-商标权 Intangible assets - trademark rights HH]LvK
无形资产-土地使用权 Intangible assets - land use rights 7<)
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无形资产-商誉 Intangible assets - goodwill p'R}z|d)
无形资产减值准备 Impairment of intangible assets ?$gEX@5h
长期待摊费用 Deferred assets :8rqTBa`
未确认融资费用 Unrecognized finance fees SA
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其他长期资产 Other long term assets E0*81PS
递延税款借项 Deferred assets debits @hCGV'4
应付票据 Notes payable Y/4B*>kl
应付帐款 Trade creditors )cvC9gt
预收帐款 Adanvances from customers v3[
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代销商品款 Consignment-in payables p3-sEIw}Ru
其他应交款 Other payable to government =A,i9Z&
其他应付款 Other creditors [3\}Ca1
应付股利 Proposed dividends i#eb %9Mn
待转资产价值 Donated assets r..Rh9v/=E
预计负债 Accrued liabilities eQNYfWR
应付短期债券 Short-term debentures payable f6z[k_lLN
其他流动负债 Other current liabilities Dl7#h,GTc<
预提费用 Accrued expenses _|#)tWy}
应付工资 Payroll payable zIlQqyOQ8
应付福利费 Welfare payable PB`94W
短期借款-抵押借款 Bank loans - Short term - pledged +4@EJRC
短期借款-信用借款 Bank loans - Short term - credit ?{+}gS^
短期借款-担保借款 Bank loans - Short term - guaranteed 9iGJYMWf
一年内到期长期借款 Long term loans due within one year }3QEclZr
一年内到期长期应付款 Long term payable due within one year "d{ |_Cf
长期借款 Bank loans - Long term WyO10yvR
应付债券-债券面值 Bond payable - Par value x=9drKIw>
应付债券-债券溢价 Bond payable - Excess 6 s*#y[$
应付债券-债券折价 Bond payable - Discount +H+OYQ>^
应付债券-应计利息 Bond payable - Accrued interest zEa3a
长期应付款 Long term payable [t>}M6?R:
专项应付款 Specific payable Of-l<Ks\
其他长期负债 Other long term liabilities pvcD
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应交税金-所得税 Tax payable - income tax LB-4/G$
应交税金-增值税 Tax payable - VAT x|1OG
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应交税金-营业税 Tax payable - business tax [X;yJ $
应交税金-消费税 Tax payable - consumable tax IY+P Yad
应交税金-其他 Tax payable - others c!j$-Ovm
递延税款贷项 Deferred taxation credit {wK98
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股本 Share capital {&m^*YN/
已归还投资 Investment returned 0>>tdd7
利润分配-其他转入 Profit appropriation - other transfer in 3!#d&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7hQrL+%q8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =r#of|`Q
利润分配-提取储备基金 Profit appropriation - reserve fund "*<9)vQ6|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qWy(f|:hYi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ss.wX~I
利润分配-利润归还投资 Profit appropriation - return investment by profit /wKL"
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends M"1}"ex#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6"z:s-V
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K&\xbT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vDqmD{%4N
期初未分配利润 Retained earnings, beginning of the year e'p'{]r<w
资本公积-股本溢价 Capital surplus - share premium '
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3+0$=ef
资本公积-接受现金捐赠 Capital surplus - cash donation Qv|A^%Ub!
资本公积-股权投资准备 Capital surplus - investment reserve iJT_*,P^
资本公积-拨款转入 Capital surplus - subsidiary 1d"g$i4e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others DFcgUEq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;&oS=6$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0p)
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B!4chxzUZ
盈余公积-储备基金 Surplus reserve - reserve fund Mnc9l ^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund RNiFLD%5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w9G (^jS6
主营业务收入 Sales ~ep-XO
主营业务成本 Cost of sales >
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主营业务税金及附加 Sales tax `8/K+ e`
营业费用 Operating expenses 0NL~2Qf_4
管理费用 General and administrative expenses N8#wQ*MM>
财务费用 Financial expenses V9mqJRFJ:
投资收益 Investment income
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其他业务收入 Other operating income jb|al[p\
营业外收入 Non-operating income N2#Wyt8MC
补贴收入 Subsidy income +`}QIp0
其他业务支出 Other operating expenses 5_ !s\ 5
营业外支出 Non-operating expenses F0(P2j
所得税 Income tax HRn
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