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 。 ^EiU>
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现金 Cash in hand OxDqLX
银行存款 Cash in bank Hc\C0V<
其他货币资金-外埠存款Other monetary assets - cash in other cities #b/L~Bw[
其他货币资金-银行本票 Other monetary assets - cashier‘s check mrr]{K
其他货币资金-银行汇票 Other monetary assets - bank draft [.4{s
其他货币资金-信用卡 Other monetary assets - credit cards (zFqb,P
其他货币资金-信用证保证金 Other monetary assets - L/C deposit s,r|p@^
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks U;/2\Ii
短期投资-债券投资 Investments - Short term - bonds L ~'98C
短期投资-基金投资 Investments - Short term - funds 6D
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短期投资-其他投资 Investments - Short term - others Gtaa^mnxD
短期投资跌价准备 Provision for short-term investment 6=n|Ha
长期股权投资-股票投资 Long term equity investment - stocks CNb(\]
长期股权投资-其他股权投资 Long term equity investment - others ^mn!;nu
长期债券投资-债券投资 Long term securities investemnt - bonds 46]BRL2 G
长期债券投资-其他债权投资 Long term securities investment - others ]y.V#,6
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长期投资减值准备 Provision for long-term investment FD[*Q2fU
应收票据 Notes receivable `(H
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应收股利 Dividends receivable =Rx4ZqTI|
应收利息 Interest receivable 9287&+,0r
应收帐款 Trade debtors _cvX$(Sg
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {U2AAQSa
预付帐款 Prepayment |kK5:\H
应收补贴款 Allowance receivable $F^VtCx2&
其他应收款 Other debtors H?O5 "4a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Zb2pZhkW
其他流动资产 Other current assets 2*Qi4%s#
物资采购 Purchase 5IUdA?
原材料 Raw materials :+6W%B
包装物 Packing materials A
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低值易耗品 Low value consumbles pMT7 /y-
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods IDn<5#
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities zHA::6OgPN
委托加工物资 Consigned processiong material I'*,<BPG
委托代销商品 Consignment-out \}4Y]xjV2
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales Xuu&`U~%
存货跌价准备 Provision for obsolete stocks "LlQl3"=
待摊费用 Prepaid expenses P!Fykg
待处理流动资产损益 Unsettled G/L on current assets _^Q!cB'~/`
待处理固定资产损益 Unsettled G/L on fixed assets 7zCJ3p
委托贷款-本金 Consignment loan - principle ^85Eveu
委托贷款-利息 Consignment loan - interest )1!<<;@0
委托贷款-减值准备 Consignment loan - provision R_B0CM<!
固定资产-房屋建筑物 Fixed assets - Buildings )qb'tZz/g_
固定资产-机器设备 Fixed assets - Plant and machinery UstUPO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hy~[7:/<I&
固定资产-运输设备 Fixed assets - Automobiles <L8|Wz
累计折旧 Accumulated depreciation +# 'w}
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固定资产减值准备 Impairment of fixed assets rl7up
工程物资-专用材料 Project material - specific materials w[d8#U
工程物资-专用设备 Project material - specific equipment 7(]F+\A3
工程物资-预付大型设备款 Project material - prepaid for equipment qdI%v#'M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :se$<d%
在建工程 Construction in progress D(ItNMcKu
在建工程减值准备 Impairment of construction in progress ,V,mz?d^9
固定资产清理 Disposal of fixed assets ?Fx~_GT
无形资产-专利权 Intangible assets - patent :0:Tl/)
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无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights s1Acl\l-uF
无形资产-土地使用权 Intangible assets - land use rights qr4 lr!#t
无形资产-商誉 Intangible assets - goodwill ZN#b5I2Pf
无形资产减值准备 Impairment of intangible assets Lo'pNJH;$
长期待摊费用 Deferred assets >I
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未确认融资费用 Unrecognized finance fees Ez~5ax7x
其他长期资产 Other long term assets A0Nx?
递延税款借项 Deferred assets debits &*>.u8:r
应付票据 Notes payable H;4QuB'^
应付帐款 Trade creditors ]O@iT= *3
预收帐款 Adanvances from customers iH4LZ
代销商品款 Consignment-in payables FA*$ dwp
其他应交款 Other payable to government 60^j<O
其他应付款 Other creditors DAb/B
应付股利 Proposed dividends LH2B*8=^2
待转资产价值 Donated assets iOg4(SPci
预计负债 Accrued liabilities zQulPU
应付短期债券 Short-term debentures payable `{:Nt#7
其他流动负债 Other current liabilities KxK,en4)+
预提费用 Accrued expenses qZ^
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应付工资 Payroll payable AMjr[!44 @
应付福利费 Welfare payable 2pdeJ
短期借款-抵押借款 Bank loans - Short term - pledged _l9fNf!@
短期借款-信用借款 Bank loans - Short term - credit Q//
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短期借款-担保借款 Bank loans - Short term - guaranteed ~g/"p`2-N
一年内到期长期借款 Long term loans due within one year 6=]Gom&S
一年内到期长期应付款 Long term payable due within one year N\*oL*[j
长期借款 Bank loans - Long term v|(]u3=1_
应付债券-债券面值 Bond payable - Par value ~BuzI9~7P
应付债券-债券溢价 Bond payable - Excess ?d3K:|g
应付债券-债券折价 Bond payable - Discount ?)-6~p 4N
应付债券-应计利息 Bond payable - Accrued interest boEQI=!j\+
长期应付款 Long term payable 0\XWdTj{
专项应付款 Specific payable lo>9 \ Po
其他长期负债 Other long term liabilities N_NN0
应交税金-所得税 Tax payable - income tax [tkx84M8
应交税金-增值税 Tax payable - VAT 9k ~8n9
应交税金-营业税 Tax payable - business tax c`;oV-
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应交税金-消费税 Tax payable - consumable tax je^VJ&ac
应交税金-其他 Tax payable - others :|s;2Y
递延税款贷项 Deferred taxation credit ={%'tv`
股本 Share capital F2}Fuupb.
已归还投资 Investment returned ?@4Mt2Z\
利润分配-其他转入 Profit appropriation - other transfer in <VhmtT%7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7FoX)54"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^(^P#EEG
利润分配-提取储备基金 Profit appropriation - reserve fund %TQ4ZFD3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xR0*w7YE
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S'34](9n6
利润分配-利润归还投资 Profit appropriation - return investment by profit tV(iC~/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8c.>6
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [<@T%yq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +8zACs{p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P}8hK
期初未分配利润 Retained earnings, beginning of the year [T_[QU:A
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 1rZ E2
资本公积-接受现金捐赠 Capital surplus - cash donation ,;}
资本公积-股权投资准备 Capital surplus - investment reserve +pqbl*W;1
资本公积-拨款转入 Capital surplus - subsidiary ^WB[uFt-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f4 S:L&
资本公积-其他 Capital surplus - others !6-t_S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .zZfP+Q]8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CmBPCjh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VYb,Hmm>kC
盈余公积-储备基金 Surplus reserve - reserve fund E>QS^)ih
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5z0Sns
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a?+C]u?_D
主营业务收入 Sales zgjgEhnvU
主营业务成本 Cost of sales KX~
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主营业务税金及附加 Sales tax 0bh
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营业费用 Operating expenses NW6;7nWb
管理费用 General and administrative expenses B0b|+5WhR
财务费用 Financial expenses _m?i$5
投资收益 Investment income e=VSO!(rY
其他业务收入 Other operating income \@Cz 32wg
营业外收入 Non-operating income ?MFC(Wsh
补贴收入 Subsidy income
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其他业务支出 Other operating expenses OE(y$+L3_I
营业外支出 Non-operating expenses @@\qso
所得税 Income tax _DSDY$Ec
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