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 。 !i>&z?
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现金 Cash in hand {y5v"GR{YM
银行存款 Cash in bank L5
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其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check }e/#dMEi
其他货币资金-银行汇票 Other monetary assets - bank draft %N jRD|
其他货币资金-信用卡 Other monetary assets - credit cards j#}wg`P"A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit I4[sf
其他货币资金-存出投资款 Other monetary assets - cash for investment 'o D31\@I
短期投资-股票投资 Investments - Short term - stocks M]FA
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短期投资-债券投资 Investments - Short term - bonds iME)Jl&
短期投资-基金投资 Investments - Short term - funds ?8ZOiY(
短期投资-其他投资 Investments - Short term - others \<cs:C\h7
短期投资跌价准备 Provision for short-term investment ORVFp]gG
长期股权投资-股票投资 Long term equity investment - stocks Z7\}x"hk
长期股权投资-其他股权投资 Long term equity investment - others K fM6(f:
长期债券投资-债券投资 Long term securities investemnt - bonds K]~! =j)v
长期债券投资-其他债权投资 Long term securities investment - others BHmmvbM#Qm
长期投资减值准备 Provision for long-term investment ]]sy+$@~
应收票据 Notes receivable gLm ]*
应收股利 Dividends receivable T0:%,o
应收利息 Interest receivable +JyD W%a:L
应收帐款 Trade debtors yf >
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (8JL/S
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预付帐款 Prepayment "!-
应收补贴款 Allowance receivable r;>2L'
其他应收款 Other debtors !p:kEIZ)y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C?xah?Sk
其他流动资产 Other current assets HP
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物资采购 Purchase mP!=&u fcU
原材料 Raw materials x9QUo*MT
包装物 Packing materials ,, 8hU7P
低值易耗品 Low value consumbles &c?q#-^)\+
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods %4bGI/\/
库存商品 Finished goods 9i6z p'
商品进销差价 Difference between purchase & sales of commodities H0!LiazA>
委托加工物资 Consigned processiong material c0I;8z`b
委托代销商品 Consignment-out /nPNHO>U
受托代销商品 Consignment-in o\
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分期收款发出商品 Goods on instalment sales hSl6X3W
存货跌价准备 Provision for obsolete stocks `_MRf[Z}
待摊费用 Prepaid expenses 3^jkd)xw
待处理流动资产损益 Unsettled G/L on current assets `, lnBP3D"
待处理固定资产损益 Unsettled G/L on fixed assets 4Nb&(p
委托贷款-本金 Consignment loan - principle `\p5!Iq
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委托贷款-利息 Consignment loan - interest +69[06F
委托贷款-减值准备 Consignment loan - provision hFW{qWP
固定资产-房屋建筑物 Fixed assets - Buildings [:hTwBRF
固定资产-机器设备 Fixed assets - Plant and machinery !iNN6-v%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =pT}]
固定资产-运输设备 Fixed assets - Automobiles K2Z]MpLD
累计折旧 Accumulated depreciation \!51I./Q/
固定资产减值准备 Impairment of fixed assets \GF9;N}V
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment eN
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工程物资-预付大型设备款 Project material - prepaid for equipment &c AFKYt
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _?}[7K!~d
在建工程 Construction in progress zfsGf'U
在建工程减值准备 Impairment of construction in progress ydZS^BqG
固定资产清理 Disposal of fixed assets pW7#&@AR
无形资产-专利权 Intangible assets - patent jqzG=/0~{
无形资产-非专利技术 Intangible assets - industrial property and know-how IPVD^a?
无形资产-商标权 Intangible assets - trademark rights F
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无形资产-土地使用权 Intangible assets - land use rights G?,b51"
无形资产-商誉 Intangible assets - goodwill cv=H6j]h|
无形资产减值准备 Impairment of intangible assets tM:%{az
长期待摊费用 Deferred assets h,*-V 'X.k
未确认融资费用 Unrecognized finance fees FQlY
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其他长期资产 Other long term assets P&snIJ
递延税款借项 Deferred assets debits j}`XF?2D
应付票据 Notes payable iBXS
应付帐款 Trade creditors r|ID]}w
预收帐款 Adanvances from customers 2Wx~+@1y
代销商品款 Consignment-in payables MnPk+eNJm
其他应交款 Other payable to government j^T
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其他应付款 Other creditors O0Pb"ou_h.
应付股利 Proposed dividends V*I2
待转资产价值 Donated assets WV8vDv1jt
预计负债 Accrued liabilities n>XfX
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应付短期债券 Short-term debentures payable } %bP9
其他流动负债 Other current liabilities 3oQ?VP
预提费用 Accrued expenses _O$7*k
应付工资 Payroll payable Hob n{E
应付福利费 Welfare payable -V F*h.'
短期借款-抵押借款 Bank loans - Short term - pledged %wQE
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短期借款-信用借款 Bank loans - Short term - credit -;Ij ,
短期借款-担保借款 Bank loans - Short term - guaranteed 9F"^MzZ
一年内到期长期借款 Long term loans due within one year oc>N| ww:
一年内到期长期应付款 Long term payable due within one year Z.%0yS_T
长期借款 Bank loans - Long term %7v!aJ40
应付债券-债券面值 Bond payable - Par value U)Jwo
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应付债券-债券溢价 Bond payable - Excess +HSKFp
应付债券-债券折价 Bond payable - Discount bH Nf>
应付债券-应计利息 Bond payable - Accrued interest Q/%]%d
长期应付款 Long term payable L!LhH
专项应付款 Specific payable B.#.gB#C
其他长期负债 Other long term liabilities =M ."^X
应交税金-所得税 Tax payable - income tax PNB E
应交税金-增值税 Tax payable - VAT &~&oB;uR
应交税金-营业税 Tax payable - business tax jr2wK?LbB
应交税金-消费税 Tax payable - consumable tax >mW*K _~
应交税金-其他 Tax payable - others [Te"|K ':
递延税款贷项 Deferred taxation credit PLueH/gC .
股本 Share capital DyCnL@
已归还投资 Investment returned \"|7o8
利润分配-其他转入 Profit appropriation - other transfer in d "%6S*dL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c>b{/92%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oU/{<gs
利润分配-提取储备基金 Profit appropriation - reserve fund 2hf7F";Af
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yt{?+|tXU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V$fn$=
利润分配-利润归还投资 Profit appropriation - return investment by profit 5_[we1$P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3y}8|ML
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fA"9eUu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &Vy.)0
期初未分配利润 Retained earnings, beginning of the year aflBDo1c
资本公积-股本溢价 Capital surplus - share premium zF@/8#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X<<FS%:+
资本公积-接受现金捐赠 Capital surplus - cash donation `6\u!#
资本公积-股权投资准备 Capital surplus - investment reserve ?_j]w%Hz
资本公积-拨款转入 Capital surplus - subsidiary A(D3wctdr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bWg!/K55
资本公积-其他 Capital surplus - others sEHA?UP$<F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4XgzNwm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >c=-uI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f taa~h*
盈余公积-储备基金 Surplus reserve - reserve fund /wPW2<|"X.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?#lHQT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Vs9]Gm
主营业务收入 Sales ;$g?W"
主营业务成本 Cost of sales ^ pNA_s!S
主营业务税金及附加 Sales tax V$g!#V
营业费用 Operating expenses NJmyp!8
管理费用 General and administrative expenses Wg=q lux-
财务费用 Financial expenses f/670Acv
投资收益 Investment income dYZB>
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其他业务收入 Other operating income W.^R/s8O%5
营业外收入 Non-operating income ?D+H2[n\a
补贴收入 Subsidy income 5"&=BD~D
其他业务支出 Other operating expenses o]aMhSol
营业外支出 Non-operating expenses ke19(r Ch
所得税 Income tax l9z{pZ\KM
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