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 。 H[>klzh6
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现金 Cash in hand {s9y@c*15.
银行存款 Cash in bank -MVNXAKnZ
其他货币资金-外埠存款Other monetary assets - cash in other cities \9&YV;Ct
其他货币资金-银行本票 Other monetary assets - cashier‘s check WM~J,`]J
其他货币资金-银行汇票 Other monetary assets - bank draft sa\|"IkD2
其他货币资金-信用卡 Other monetary assets - credit cards '[7C~r{%
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wz*)L
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其他货币资金-存出投资款 Other monetary assets - cash for investment `?Y_0Nh>
短期投资-股票投资 Investments - Short term - stocks 3j[w
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短期投资-债券投资 Investments - Short term - bonds EZgxSQaPH
短期投资-基金投资 Investments - Short term - funds T%N~oa
短期投资-其他投资 Investments - Short term - others Rx@%cuP*
短期投资跌价准备 Provision for short-term investment X^?|Sz<^E
长期股权投资-股票投资 Long term equity investment - stocks ,"v)vTt
长期股权投资-其他股权投资 Long term equity investment - others uIVTs9\
长期债券投资-债券投资 Long term securities investemnt - bonds F$"MFdc[
长期债券投资-其他债权投资 Long term securities investment - others i-K"9z|)
长期投资减值准备 Provision for long-term investment E@\d<c.
应收票据 Notes receivable \4]zNV ~x
应收股利 Dividends receivable .(gT+5[
应收利息 Interest receivable 8AC.2v?_
应收帐款 Trade debtors s$2l"|h>B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q]2sj:
预付帐款 Prepayment Tye$na&$}
应收补贴款 Allowance receivable /ej/&x15
其他应收款 Other debtors UIm[DYMS
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gKm@B{rC
其他流动资产 Other current assets $Hl+iF4j<
物资采购 Purchase hPEp0("
原材料 Raw materials YI? C-,
包装物 Packing materials HL}sqcp
低值易耗品 Low value consumbles >yPFL'
材料成本差异 Material cost difference 1OfSq1G>v$
自制半成品 Self-manufactured goods T9U2j-lA?
库存商品 Finished goods 5;sQ@
商品进销差价 Difference between purchase & sales of commodities Cnc\sMDJ\B
委托加工物资 Consigned processiong material b}}1TnS)
委托代销商品 Consignment-out 'Z(
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受托代销商品 Consignment-in O[5_9W
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分期收款发出商品 Goods on instalment sales kL2Zr
存货跌价准备 Provision for obsolete stocks q|Pt>4c5?
待摊费用 Prepaid expenses jU3;jm.)
待处理流动资产损益 Unsettled G/L on current assets 7am/X.
待处理固定资产损益 Unsettled G/L on fixed assets I!soV0VU]
委托贷款-本金 Consignment loan - principle fa*H cz
委托贷款-利息 Consignment loan - interest fW4cHB9|
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 [Q.4]K2
固定资产-机器设备 Fixed assets - Plant and machinery N8MlT \+r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "Wn?8vR
固定资产-运输设备 Fixed assets - Automobiles 0F0Q
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累计折旧 Accumulated depreciation foP>w4pB
固定资产减值准备 Impairment of fixed assets n.)[MC}
工程物资-专用材料 Project material - specific materials /v;)H#;
工程物资-专用设备 Project material - specific equipment H-\{w
工程物资-预付大型设备款 Project material - prepaid for equipment f2w=ln
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress hB GGs
在建工程减值准备 Impairment of construction in progress 9,EaN{GM
固定资产清理 Disposal of fixed assets HC;I0&v>
无形资产-专利权 Intangible assets - patent VM V]TPks>
无形资产-非专利技术 Intangible assets - industrial property and know-how E23 Yk?"
无形资产-商标权 Intangible assets - trademark rights *|,ykb>
无形资产-土地使用权 Intangible assets - land use rights 4htSwK+
无形资产-商誉 Intangible assets - goodwill 2dd:5L,
无形资产减值准备 Impairment of intangible assets ;MR
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长期待摊费用 Deferred assets l
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未确认融资费用 Unrecognized finance fees $ DZQdhv
其他长期资产 Other long term assets gt t$O
递延税款借项 Deferred assets debits N;`[R>Z~
应付票据 Notes payable cLyuCaH>c
应付帐款 Trade creditors N5 rG.6K
预收帐款 Adanvances from customers =`\,2Nb
代销商品款 Consignment-in payables c!u}KVH
其他应交款 Other payable to government VgZaDd
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其他应付款 Other creditors 4xpWO6Q
应付股利 Proposed dividends :kiO
待转资产价值 Donated assets )`+@j.75
预计负债 Accrued liabilities ?#EXG
应付短期债券 Short-term debentures payable D>7_P7]y
其他流动负债 Other current liabilities 1={Tcq\]
预提费用 Accrued expenses <Ec)m69P
应付工资 Payroll payable q[|`&6B
应付福利费 Welfare payable zyp"*0zUr
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit 2bn@:71`
短期借款-担保借款 Bank loans - Short term - guaranteed /E4 }d=5L
一年内到期长期借款 Long term loans due within one year L5 k>;|SA
一年内到期长期应付款 Long term payable due within one year };|PFWs
长期借款 Bank loans - Long term _hyxKrm'
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应付债券-债券面值 Bond payable - Par value ~~:8Yv[(
应付债券-债券溢价 Bond payable - Excess !|:q@|-
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应付债券-债券折价 Bond payable - Discount gUszMhHX
应付债券-应计利息 Bond payable - Accrued interest `)C`_g3Ew
长期应付款 Long term payable $H:h(ia:
专项应付款 Specific payable GWqY$YT
其他长期负债 Other long term liabilities J_[[BJ&}x
应交税金-所得税 Tax payable - income tax ~q T1<k
应交税金-增值税 Tax payable - VAT -^jLU
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应交税金-营业税 Tax payable - business tax FqUt uN
应交税金-消费税 Tax payable - consumable tax eZod}~J8
应交税金-其他 Tax payable - others Gxa.<E^k
递延税款贷项 Deferred taxation credit &P{p\ v2Y
股本 Share capital v{{2<,l
已归还投资 Investment returned @ Rb1)$~#
利润分配-其他转入 Profit appropriation - other transfer in 7@cvy?
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^YJ^+:D(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oJJk
利润分配-提取储备基金 Profit appropriation - reserve fund E e\-q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U:4Og8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i`nw"8
利润分配-利润归还投资 Profit appropriation - return investment by profit r=H\4%P4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (DMnwqr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kq.h\[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j _9<=Vu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JX0_UU
期初未分配利润 Retained earnings, beginning of the year I.0P7eA-
资本公积-股本溢价 Capital surplus - share premium c)!s[o L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U8$dG)PhA
资本公积-接受现金捐赠 Capital surplus - cash donation zcWxyLifl0
资本公积-股权投资准备 Capital surplus - investment reserve PW//8lsR
资本公积-拨款转入 Capital surplus - subsidiary p+sPCF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F4<
2.V)#-
资本公积-其他 Capital surplus - others Ww
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L8tLW09
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G{Enh<V
盈余公积-储备基金 Surplus reserve - reserve fund UG'U
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund y^46z(I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S=amj cC
主营业务收入 Sales =egi?Ne
主营业务成本 Cost of sales N_k6UA9
主营业务税金及附加 Sales tax Ahbu >LPk
营业费用 Operating expenses u\geD
管理费用 General and administrative expenses @d^h/w
财务费用 Financial expenses ;
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投资收益 Investment income MVd
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其他业务收入 Other operating income
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营业外收入 Non-operating income ^QQNJ
补贴收入 Subsidy income PQ"%Z.F"
其他业务支出 Other operating expenses [=F
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营业外支出 Non-operating expenses Z:$b)+2:\
所得税 Income tax }~'Wz*Gm
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