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 。 ~s HdOMw
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现金 Cash in hand Y"8@\73(R
银行存款 Cash in bank 2ak]&ll+h
其他货币资金-外埠存款Other monetary assets - cash in other cities }'x)e
其他货币资金-银行本票 Other monetary assets - cashier‘s check d
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其他货币资金-银行汇票 Other monetary assets - bank draft ZOV,yuD{8{
其他货币资金-信用卡 Other monetary assets - credit cards HLV8_~gQPf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^lV}![do!
其他货币资金-存出投资款 Other monetary assets - cash for investment #
2^H{7
短期投资-股票投资 Investments - Short term - stocks "*X\'LPs=
短期投资-债券投资 Investments - Short term - bonds }WC[<AqI
短期投资-基金投资 Investments - Short term - funds 0$Rn|yqf%
短期投资-其他投资 Investments - Short term - others g tMR/P:S
短期投资跌价准备 Provision for short-term investment ~v2(sRJ
长期股权投资-股票投资 Long term equity investment - stocks hfY/)-60o
长期股权投资-其他股权投资 Long term equity investment - others \os"w
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长期债券投资-债券投资 Long term securities investemnt - bonds ,S`n?.&& 7
长期债券投资-其他债权投资 Long term securities investment - others BI)C\D3[
长期投资减值准备 Provision for long-term investment xJ/)*?@+
应收票据 Notes receivable M]{~T7n-
应收股利 Dividends receivable Jaw1bUP!oK
应收利息 Interest receivable pIK:$eN!/
应收帐款 Trade debtors S5>ztK.e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PsNrCe%e
预付帐款 Prepayment Ij4q &i"
应收补贴款 Allowance receivable (jU_lsG
其他应收款 Other debtors A? B+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors de W1>yh^_
其他流动资产 Other current assets Bcv{Y\x;ko
物资采购 Purchase '62_q8:
原材料 Raw materials =bD.5,F)
包装物 Packing materials oA-,>:}g{
低值易耗品 Low value consumbles v4|TQ8!wR
材料成本差异 Material cost difference KQ]sUNH
自制半成品 Self-manufactured goods MhHh`WUGh
库存商品 Finished goods sv%E5@
商品进销差价 Difference between purchase & sales of commodities D^%IFwU^
委托加工物资 Consigned processiong material ^ fC2o%3^
委托代销商品 Consignment-out w>X@
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受托代销商品 Consignment-in 7M~ /
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分期收款发出商品 Goods on instalment sales G9okl9;od
存货跌价准备 Provision for obsolete stocks N(4y}-w$
待摊费用 Prepaid expenses rMIX{K)'f
待处理流动资产损益 Unsettled G/L on current assets sHBTB6)lx
待处理固定资产损益 Unsettled G/L on fixed assets c8mh#Tbl
委托贷款-本金 Consignment loan - principle T:{&eWH
委托贷款-利息 Consignment loan - interest L)U*dY
委托贷款-减值准备 Consignment loan - provision r?[[.zm"7
固定资产-房屋建筑物 Fixed assets - Buildings F68eI%Y
固定资产-机器设备 Fixed assets - Plant and machinery dcmf~+T
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zL+t&P[\
固定资产-运输设备 Fixed assets - Automobiles 7/
hn%obC
累计折旧 Accumulated depreciation LRu*%3xx
固定资产减值准备 Impairment of fixed assets d*Mqs}8
工程物资-专用材料 Project material - specific materials H0"'j
d
工程物资-专用设备 Project material - specific equipment cFq<x=S
工程物资-预付大型设备款 Project material - prepaid for equipment fTR6]i;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aG;F=e
在建工程 Construction in progress %"(HjanH
在建工程减值准备 Impairment of construction in progress cd1-2-4U
固定资产清理 Disposal of fixed assets B`R@%US
无形资产-专利权 Intangible assets - patent V0>[bzI
无形资产-非专利技术 Intangible assets - industrial property and know-how E]n]_{BN]
无形资产-商标权 Intangible assets - trademark rights KZg2`8F
无形资产-土地使用权 Intangible assets - land use rights n;:.UGl9.
无形资产-商誉 Intangible assets - goodwill |LC"1 k
无形资产减值准备 Impairment of intangible assets ? Pi|`W
长期待摊费用 Deferred assets =C,DR4xh
未确认融资费用 Unrecognized finance fees Iv3O8GU
其他长期资产 Other long term assets gd#R7[AVi
递延税款借项 Deferred assets debits U'F}k0h?\'
应付票据 Notes payable P,m+^,
应付帐款 Trade creditors cA4?[F
预收帐款 Adanvances from customers *j&\5|^V
代销商品款 Consignment-in payables Hl%Og$q3
其他应交款 Other payable to government
z6J12tu
其他应付款 Other creditors 0|-}>>qb\
应付股利 Proposed dividends <?IDCOt ?
待转资产价值 Donated assets iP9]b&
预计负债 Accrued liabilities x^)?V7[t
应付短期债券 Short-term debentures payable KxKZC}4m
其他流动负债 Other current liabilities 3,v/zcV
预提费用 Accrued expenses g)Hsd0
应付工资 Payroll payable N`I
XSE
应付福利费 Welfare payable ?K pDEH~\
短期借款-抵押借款 Bank loans - Short term - pledged {9Qc\Ij
短期借款-信用借款 Bank loans - Short term - credit NvIg,@}
短期借款-担保借款 Bank loans - Short term - guaranteed ) q'D9x9
一年内到期长期借款 Long term loans due within one year #FAW@6QG
一年内到期长期应付款 Long term payable due within one year +pT;;
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长期借款 Bank loans - Long term )vOBF5
应付债券-债券面值 Bond payable - Par value S[9b
I&C
应付债券-债券溢价 Bond payable - Excess ".|8 (Y
应付债券-债券折价 Bond payable - Discount ] H;E(1iU
应付债券-应计利息 Bond payable - Accrued interest 3 $%#n*
长期应付款 Long term payable Y1r'\@L w
专项应付款 Specific payable k0I$x:c
其他长期负债 Other long term liabilities ->51t
应交税金-所得税 Tax payable - income tax J&h59dm-
应交税金-增值税 Tax payable - VAT nT=%3_
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应交税金-营业税 Tax payable - business tax Z;~%!
应交税金-消费税 Tax payable - consumable tax mIG>`7`7N
应交税金-其他 Tax payable - others t1iz5%`p}
递延税款贷项 Deferred taxation credit 1t/c@YUTy
股本 Share capital <`Fl Igo
已归还投资 Investment returned `UzH *w@e
利润分配-其他转入 Profit appropriation - other transfer in Ygg+=@].@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sx+k
V A
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R&t2
利润分配-提取储备基金 Profit appropriation - reserve fund R
h6CV
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X$ul=iBs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S9l po_!z
利润分配-利润归还投资 Profit appropriation - return investment by profit \M.?*p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends mp sX4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9(HGe+R4o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rusM]Z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]6v7iuvI
期初未分配利润 Retained earnings, beginning of the year :n~Mg
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资本公积-股本溢价 Capital surplus - share premium Kk=>"?&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -6_<]
资本公积-接受现金捐赠 Capital surplus - cash donation }vB{6E+h/w
资本公积-股权投资准备 Capital surplus - investment reserve "dndhoMq
资本公积-拨款转入 Capital surplus - subsidiary /J-.K*xKt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]5*H/8Ke7
资本公积-其他 Capital surplus - others YSB> WBS-<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pK{G2]OK{U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0hkYexX73
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `xv Uq\
盈余公积-储备基金 Surplus reserve - reserve fund ;dZZOocV1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +7WpJ;C4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |]q{qsy
主营业务收入 Sales R=R]0
主营业务成本 Cost of sales A6_ER&9$>N
主营业务税金及附加 Sales tax "S{GjOlEDF
营业费用 Operating expenses @fo(#i&
管理费用 General and administrative expenses $ta"Ug.z
财务费用 Financial expenses NA@Z$Gy
投资收益 Investment income G
DBV
其他业务收入 Other operating income :SN? t
营业外收入 Non-operating income Wn;%B].I
补贴收入 Subsidy income 2|exY>`w
其他业务支出 Other operating expenses h^IizrqU
营业外支出 Non-operating expenses + rN#
所得税 Income tax E<B/5g!
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