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 。 5)NBM7h
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现金 Cash in hand G%jJ>T4
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities u!k<sd_8B
其他货币资金-银行本票 Other monetary assets - cashier‘s check kQl cT"R
其他货币资金-银行汇票 Other monetary assets - bank draft !BuJC$
其他货币资金-信用卡 Other monetary assets - credit cards 'OW"*b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l]y%cJ~$'D
其他货币资金-存出投资款 Other monetary assets - cash for investment igj@{FN
短期投资-股票投资 Investments - Short term - stocks 6_K#,_oZ
短期投资-债券投资 Investments - Short term - bonds 0a6z"K}
短期投资-基金投资 Investments - Short term - funds YPDsE&,J)
短期投资-其他投资 Investments - Short term - others 59BHGvaF
短期投资跌价准备 Provision for short-term investment n12c075
长期股权投资-股票投资 Long term equity investment - stocks "gajBY
长期股权投资-其他股权投资 Long term equity investment - others aq/Y}s?
长期债券投资-债券投资 Long term securities investemnt - bonds KqUSTR1e[
长期债券投资-其他债权投资 Long term securities investment - others "d>g)rvOc
长期投资减值准备 Provision for long-term investment OVSq8?L
应收票据 Notes receivable Mv`L F
应收股利 Dividends receivable 4qXRDsbCf
应收利息 Interest receivable XfK.Fj~-
应收帐款 Trade debtors 0+y~RTAVB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LNxE-Dp
预付帐款 Prepayment )K%O/H
应收补贴款 Allowance receivable wK`ieHmp
其他应收款 Other debtors 02#Iip3t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vek:/'sj3p
其他流动资产 Other current assets T1!Gr!=
物资采购 Purchase y{I[}$k
原材料 Raw materials seU^IC<
包装物 Packing materials a{Hb7&
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference bok 74U]
自制半成品 Self-manufactured goods @&xaaqQ-
库存商品 Finished goods ~nc([%!=
商品进销差价 Difference between purchase & sales of commodities UQ?OD~7
委托加工物资 Consigned processiong material qq7X",s
委托代销商品 Consignment-out >AX~c
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受托代销商品 Consignment-in (s@tU>4U
分期收款发出商品 Goods on instalment sales 7O9hn2?e
存货跌价准备 Provision for obsolete stocks C
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待摊费用 Prepaid expenses C9Z\G 3
待处理流动资产损益 Unsettled G/L on current assets pH l2!{z
待处理固定资产损益 Unsettled G/L on fixed assets agU!D[M_G
委托贷款-本金 Consignment loan - principle DcR}pQ(e
委托贷款-利息 Consignment loan - interest >g"M.gW
委托贷款-减值准备 Consignment loan - provision ck_fEF
固定资产-房屋建筑物 Fixed assets - Buildings OC>_=i$'
固定资产-机器设备 Fixed assets - Plant and machinery tvH\iS #V
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QUZQY`'@
固定资产-运输设备 Fixed assets - Automobiles z>p`!-'ID
累计折旧 Accumulated depreciation ?-:: {2O)
固定资产减值准备 Impairment of fixed assets sqpOS!]
工程物资-专用材料 Project material - specific materials PWN'.HQ
工程物资-专用设备 Project material - specific equipment dJ%Rk#?;A
工程物资-预付大型设备款 Project material - prepaid for equipment 1mVVPt^6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 27 145
在建工程 Construction in progress [aM'
在建工程减值准备 Impairment of construction in progress TFYT vUn
固定资产清理 Disposal of fixed assets LUDJPIk
无形资产-专利权 Intangible assets - patent _X2EBpZp
无形资产-非专利技术 Intangible assets - industrial property and know-how 5+/b$mHZX
无形资产-商标权 Intangible assets - trademark rights 'Ywpdzz[
无形资产-土地使用权 Intangible assets - land use rights o|;eMO-
无形资产-商誉 Intangible assets - goodwill !MJe+.
无形资产减值准备 Impairment of intangible assets 9+8!xwR:
长期待摊费用 Deferred assets 6;[/9
未确认融资费用 Unrecognized finance fees =e!l=d|/
其他长期资产 Other long term assets H9san5{
递延税款借项 Deferred assets debits uJam
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应付票据 Notes payable G>w?9:V}
应付帐款 Trade creditors lHKf#|
预收帐款 Adanvances from customers r -q3+c^+
代销商品款 Consignment-in payables w0j/\XN2s
其他应交款 Other payable to government l/png:
其他应付款 Other creditors 8lWH=kA\
应付股利 Proposed dividends ImV]}M~_
待转资产价值 Donated assets K%(XgXb(</
预计负债 Accrued liabilities 95^i/6Gl!P
应付短期债券 Short-term debentures payable $ ~,}yh;
其他流动负债 Other current liabilities %t~SOkx
预提费用 Accrued expenses 7{An@hNh
应付工资 Payroll payable hP1
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应付福利费 Welfare payable oO#xx)b
短期借款-抵押借款 Bank loans - Short term - pledged "rx^M*"
短期借款-信用借款 Bank loans - Short term - credit S'!q}|7X3
短期借款-担保借款 Bank loans - Short term - guaranteed [l':G ]
一年内到期长期借款 Long term loans due within one year QOV}5 0
一年内到期长期应付款 Long term payable due within one year N=T.l*8
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value ! FR%QGn1
应付债券-债券溢价 Bond payable - Excess 4g7ja
应付债券-债券折价 Bond payable - Discount *j/S4qG
应付债券-应计利息 Bond payable - Accrued interest Z6^QB@moj
长期应付款 Long term payable {+"g':><
专项应付款 Specific payable .5Knb c
其他长期负债 Other long term liabilities !0ce kSesr
应交税金-所得税 Tax payable - income tax ?AnjD8i
应交税金-增值税 Tax payable - VAT wMz-U- z
应交税金-营业税 Tax payable - business tax a;"Uz|rz
应交税金-消费税 Tax payable - consumable tax gE@$~Q
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应交税金-其他 Tax payable - others /BMtcCPG!
递延税款贷项 Deferred taxation credit x*h?%egB!p
股本 Share capital @q&|MMLt
已归还投资 Investment returned .~q)eV
利润分配-其他转入 Profit appropriation - other transfer in WgA`kT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3$c
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @n7t?9Bx
利润分配-提取储备基金 Profit appropriation - reserve fund Z6Nj<2u2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w{3Q( =&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,{?q^"
利润分配-利润归还投资 Profit appropriation - return investment by profit kG)2%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tx0Go'{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /Fv/oY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mG831v?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I#U>5"%\a
期初未分配利润 Retained earnings, beginning of the year wfxOx$]zK
资本公积-股本溢价 Capital surplus - share premium 2yln7[a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |e*Gz D
资本公积-接受现金捐赠 Capital surplus - cash donation {J~(#i
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资本公积-股权投资准备 Capital surplus - investment reserve =
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资本公积-拨款转入 Capital surplus - subsidiary 4E=0qbt8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7L=T]W
资本公积-其他 Capital surplus - others K1T1@ j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &P
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~->Hlxze'K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JbE?a[Eg?
盈余公积-储备基金 Surplus reserve - reserve fund ~{L.f94N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'h-3V8m^e
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lDW!Fg
主营业务收入 Sales 3{<R5wUo"
主营业务成本 Cost of sales i`prv&
主营业务税金及附加 Sales tax YywEZ?X
营业费用 Operating expenses 3{N\A5~
管理费用 General and administrative expenses aje^Z=]
财务费用 Financial expenses [@m[V1D
投资收益 Investment income cYGRy,'gH
其他业务收入 Other operating income &*B>P>x
营业外收入 Non-operating income ?75\>NiR
补贴收入 Subsidy income *FV0Vy
其他业务支出 Other operating expenses 31~hlp;
营业外支出 Non-operating expenses l8z%\p5cR
所得税 Income tax v&xKi>Ail
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