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 。 5q
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现金 Cash in hand q*7:L
银行存款 Cash in bank >(C5&3^
其他货币资金-外埠存款Other monetary assets - cash in other cities A@)ou0[n@
其他货币资金-银行本票 Other monetary assets - cashier‘s check y;=/S?L.:
其他货币资金-银行汇票 Other monetary assets - bank draft !XQ)>T^G5
其他货币资金-信用卡 Other monetary assets - credit cards ,"?xy-6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5v"S v
其他货币资金-存出投资款 Other monetary assets - cash for investment .0
5x=28n%
短期投资-股票投资 Investments - Short term - stocks S#N4!"
短期投资-债券投资 Investments - Short term - bonds Ypwn@?xeP
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others )}1S
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短期投资跌价准备 Provision for short-term investment S3gd'Bahq
长期股权投资-股票投资 Long term equity investment - stocks 2-beq<I
长期股权投资-其他股权投资 Long term equity investment - others ?<U">8cP
长期债券投资-债券投资 Long term securities investemnt - bonds x P$\
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长期债券投资-其他债权投资 Long term securities investment - others {!xDJnF;
长期投资减值准备 Provision for long-term investment Zb$P`~(%
应收票据 Notes receivable TnJJ& "~3b
应收股利 Dividends receivable 5U6b\jxX
应收利息 Interest receivable E(Zm6~
应收帐款 Trade debtors zj2l&)N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors O6n]l
预付帐款 Prepayment >r.W \
应收补贴款 Allowance receivable ='Yg^:n
其他应收款 Other debtors PGhYkj2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3 uJ?;
其他流动资产 Other current assets La
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物资采购 Purchase =DwY-Ex
原材料 Raw materials Lc_cB`
包装物 Packing materials B~2M/&rM\
低值易耗品 Low value consumbles o ^""=Z
材料成本差异 Material cost difference 0gH;y+\=*
自制半成品 Self-manufactured goods +
lZvj=gW
库存商品 Finished goods p{[(4}ql
商品进销差价 Difference between purchase & sales of commodities xM**n3SZ`
委托加工物资 Consigned processiong material y\ax?(z
委托代销商品 Consignment-out mT,#"k8
受托代销商品 Consignment-in qv3% v3\4
分期收款发出商品 Goods on instalment sales ;&$f~P Q
存货跌价准备 Provision for obsolete stocks d$:LUxM#
待摊费用 Prepaid expenses i= jYl
待处理流动资产损益 Unsettled G/L on current assets PLRMW2
待处理固定资产损益 Unsettled G/L on fixed assets 3ICM H
委托贷款-本金 Consignment loan - principle ^CW{`eBwk
委托贷款-利息 Consignment loan - interest mZ~f?{
委托贷款-减值准备 Consignment loan - provision Ca
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固定资产-房屋建筑物 Fixed assets - Buildings ?<1~KLPMhY
固定资产-机器设备 Fixed assets - Plant and machinery &{g y{npQ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mq+<2 S
固定资产-运输设备 Fixed assets - Automobiles x+EEMv3u:
累计折旧 Accumulated depreciation .q|k459oi
固定资产减值准备 Impairment of fixed assets ._TN;tR~'
工程物资-专用材料 Project material - specific materials +!$]a^3l
工程物资-专用设备 Project material - specific equipment ^y[- e9O|
工程物资-预付大型设备款 Project material - prepaid for equipment w#{S=^`}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production O3tw@ &k
在建工程 Construction in progress </D )i
在建工程减值准备 Impairment of construction in progress GrI<w.9X
固定资产清理 Disposal of fixed assets czT]X
F
无形资产-专利权 Intangible assets - patent q_Z6s5O
无形资产-非专利技术 Intangible assets - industrial property and know-how LvNulMEK
无形资产-商标权 Intangible assets - trademark rights ^u> fW["[
无形资产-土地使用权 Intangible assets - land use rights \`R8s_S
无形资产-商誉 Intangible assets - goodwill dP=,<H#]m
无形资产减值准备 Impairment of intangible assets GQDW}b8
长期待摊费用 Deferred assets 3,1HD_
未确认融资费用 Unrecognized finance fees {'yr)(:2M
其他长期资产 Other long term assets #@J{ )
递延税款借项 Deferred assets debits a?@lX>Z
应付票据 Notes payable gjk;An
应付帐款 Trade creditors Y6m:d&p=}
预收帐款 Adanvances from customers +h8`8k'}-2
代销商品款 Consignment-in payables '<x
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其他应交款 Other payable to government p#6tKY;N
其他应付款 Other creditors +!)_[ zo
应付股利 Proposed dividends rp=Y }
待转资产价值 Donated assets avW33owb@
预计负债 Accrued liabilities -Eoq#ULvR
应付短期债券 Short-term debentures payable WWT1_&0
其他流动负债 Other current liabilities K9ek
预提费用 Accrued expenses gv,1 CK
应付工资 Payroll payable yw >Frb5p
应付福利费 Welfare payable o8~<t]Ejw
短期借款-抵押借款 Bank loans - Short term - pledged l OiZ2
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短期借款-信用借款 Bank loans - Short term - credit >L433qR
短期借款-担保借款 Bank loans - Short term - guaranteed Sl'{rol'
一年内到期长期借款 Long term loans due within one year CW
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一年内到期长期应付款 Long term payable due within one year !\!j?z=O8
长期借款 Bank loans - Long term (XEJd4r
应付债券-债券面值 Bond payable - Par value TQth"Cv2:
应付债券-债券溢价 Bond payable - Excess vbfQy2q
应付债券-债券折价 Bond payable - Discount 38GZ_z}r
应付债券-应计利息 Bond payable - Accrued interest t\-|J SZ
长期应付款 Long term payable a|z@5r%
专项应付款 Specific payable &r2\P6J
其他长期负债 Other long term liabilities tGF3Hw^mS
应交税金-所得税 Tax payable - income tax E6zPN?\ <
应交税金-增值税 Tax payable - VAT A2SDEVU
应交税金-营业税 Tax payable - business tax <GLn!~Px@5
应交税金-消费税 Tax payable - consumable tax ^Hz1z_[X@
应交税金-其他 Tax payable - others Ey%KbvNv
递延税款贷项 Deferred taxation credit Hyi'z 1
股本 Share capital d>V#?1$h
已归还投资 Investment returned ?in)kL
利润分配-其他转入 Profit appropriation - other transfer in 4hzdc]
a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )KOIf{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~_
u3_d.
利润分配-提取储备基金 Profit appropriation - reserve fund LCW}1H:Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G&08Qb ,N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f{2I2kJr
利润分配-利润归还投资 Profit appropriation - return investment by profit ""
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends BZ(I]:oDL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U$;UW3-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,&L}
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {nw.bKq7
期初未分配利润 Retained earnings, beginning of the year r1 b"ta
资本公积-股本溢价 Capital surplus - share premium +!ZfJZls
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zbgGK7
资本公积-接受现金捐赠 Capital surplus - cash donation UG[r /w5(F
资本公积-股权投资准备 Capital surplus - investment reserve !t}yoN
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资本公积-拨款转入 Capital surplus - subsidiary !j}L-1*{ l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ss_}@p ^
资本公积-其他 Capital surplus - others @9R78Zra
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qae|?z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P3nBxw"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i! gS]?*DH
盈余公积-储备基金 Surplus reserve - reserve fund HiBI0)N}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >dgz/n?:v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment P#D|CP/Cu
主营业务收入 Sales X4{<{D`0t8
主营业务成本 Cost of sales VfUHqdg-
主营业务税金及附加 Sales tax ]LEaoOecu
营业费用 Operating expenses `YqXF=-
管理费用 General and administrative expenses )?pnV":2Y
财务费用 Financial expenses <@Vf:`a!P>
投资收益 Investment income )sNPWn8<Uy
其他业务收入 Other operating income lQEsa45
营业外收入 Non-operating income .h\Py[h<^
补贴收入 Subsidy income D$@2H>.-
其他业务支出 Other operating expenses M8/:PmR<
营业外支出 Non-operating expenses Dt{WRe\#
所得税 Income tax tG ZMIG_
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