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 。 +|r;t
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现金 Cash in hand rw8O<No4.o
银行存款 Cash in bank ,ZV<o!\
其他货币资金-外埠存款Other monetary assets - cash in other cities 6(B0gBCId
其他货币资金-银行本票 Other monetary assets - cashier‘s check )Ac8'{Tq/
其他货币资金-银行汇票 Other monetary assets - bank draft ;#78`x2
其他货币资金-信用卡 Other monetary assets - credit cards T,Cq;|g5E
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "v/^nH
其他货币资金-存出投资款 Other monetary assets - cash for investment kOETx
短期投资-股票投资 Investments - Short term - stocks pZ+zm6\$
短期投资-债券投资 Investments - Short term - bonds ?Ri
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短期投资-基金投资 Investments - Short term - funds q`E6hm
短期投资-其他投资 Investments - Short term - others s2_j@k?%
短期投资跌价准备 Provision for short-term investment ~^$O
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长期股权投资-股票投资 Long term equity investment - stocks `x~k}
长期股权投资-其他股权投资 Long term equity investment - others %U
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长期债券投资-债券投资 Long term securities investemnt - bonds p]*$m=t0r
长期债券投资-其他债权投资 Long term securities investment - others LTS3
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长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable 'SYj Ehvw
应收股利 Dividends receivable .
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应收利息 Interest receivable fC.-* r
应收帐款 Trade debtors S&]+r<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y7wy9+>l
预付帐款 Prepayment y1cAw
应收补贴款 Allowance receivable :IV4]`
其他应收款 Other debtors ruS/Yh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %<O'\&
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其他流动资产 Other current assets 5oGnPF
物资采购 Purchase }h5pM`|1
原材料 Raw materials ETV|;>v
包装物 Packing materials hZY+dHa]
低值易耗品 Low value consumbles FlOKTY
材料成本差异 Material cost difference YTL [z:k}
自制半成品 Self-manufactured goods ;T/W7=4CZ
库存商品 Finished goods 6|X
商品进销差价 Difference between purchase & sales of commodities $n(?oyf
委托加工物资 Consigned processiong material Tcz67&c |W
委托代销商品 Consignment-out 8? W\kf$
受托代销商品 Consignment-in 3T# zxu
分期收款发出商品 Goods on instalment sales }<uD[[FLB
存货跌价准备 Provision for obsolete stocks `O.*qs
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待摊费用 Prepaid expenses }di)4=U9
待处理流动资产损益 Unsettled G/L on current assets "}*P9-%
待处理固定资产损益 Unsettled G/L on fixed assets Ik>sd@X*|
委托贷款-本金 Consignment loan - principle g v&xC 6>
委托贷款-利息 Consignment loan - interest (:,N?bg
委托贷款-减值准备 Consignment loan - provision rs~RKTv-
固定资产-房屋建筑物 Fixed assets - Buildings
93kSBF#
固定资产-机器设备 Fixed assets - Plant and machinery @za?<G>!'e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %N|7<n<S
固定资产-运输设备 Fixed assets - Automobiles SY`NZJK
累计折旧 Accumulated depreciation dZ9[w kn
固定资产减值准备 Impairment of fixed assets RSG4A>%!mI
工程物资-专用材料 Project material - specific materials DvF`KHsy
工程物资-专用设备 Project material - specific equipment qXt2m
工程物资-预付大型设备款 Project material - prepaid for equipment ?q7VB
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }=^YLu=
在建工程 Construction in progress VeA;zq
在建工程减值准备 Impairment of construction in progress llhJ,wD
固定资产清理 Disposal of fixed assets ?:s `}b
无形资产-专利权 Intangible assets - patent p
W:[Q\rSj
无形资产-非专利技术 Intangible assets - industrial property and know-how ZWG$MFEjl
无形资产-商标权 Intangible assets - trademark rights '-D-H}%;}M
无形资产-土地使用权 Intangible assets - land use rights /jC0[%~jV
无形资产-商誉 Intangible assets - goodwill p !AQ
无形资产减值准备 Impairment of intangible assets r,2x?Qi
长期待摊费用 Deferred assets 'dQ2"x?4
未确认融资费用 Unrecognized finance fees 702&E(rx,
其他长期资产 Other long term assets nrUrMnlg
递延税款借项 Deferred assets debits Up`$U~%-
应付票据 Notes payable @+sy
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应付帐款 Trade creditors "@
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预收帐款 Adanvances from customers 9:!n'mn
代销商品款 Consignment-in payables |ZJ]`qmZ
其他应交款 Other payable to government J*.Nf)i
其他应付款 Other creditors 8{6KWqG\
应付股利 Proposed dividends }bIEW ho
待转资产价值 Donated assets q_g'4VZv
预计负债 Accrued liabilities 8niQ
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应付短期债券 Short-term debentures payable FxKH?Rl
其他流动负债 Other current liabilities =NSLx 2:T
预提费用 Accrued expenses <&8cq@<
应付工资 Payroll payable pA!+;Y!ZB<
应付福利费 Welfare payable r*>XkM& M
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 r1}OlVbK
短期借款-担保借款 Bank loans - Short term - guaranteed !z{bqPlFGG
一年内到期长期借款 Long term loans due within one year mz+>rc
一年内到期长期应付款 Long term payable due within one year ?fnJ`^|-r
长期借款 Bank loans - Long term |w>"oaLN|Q
应付债券-债券面值 Bond payable - Par value _Eq:Qbw#
应付债券-债券溢价 Bond payable - Excess )qn
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应付债券-债券折价 Bond payable - Discount bNFX+GA/
应付债券-应计利息 Bond payable - Accrued interest 7eQ7\,
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长期应付款 Long term payable 4L^KR_h/
专项应付款 Specific payable #|A
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其他长期负债 Other long term liabilities 3+{hO@O
应交税金-所得税 Tax payable - income tax ?qHW"0Tjn
应交税金-增值税 Tax payable - VAT W7l/{a
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应交税金-营业税 Tax payable - business tax >J 3N,f
应交税金-消费税 Tax payable - consumable tax :QUZ 7^u
应交税金-其他 Tax payable - others <hZA$.W3
递延税款贷项 Deferred taxation credit 6.EfM^[
股本 Share capital >pv~$
已归还投资 Investment returned l#~Sh3@L(
利润分配-其他转入 Profit appropriation - other transfer in WyA>OB<Zeq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r7C
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $*xnq%A
利润分配-提取储备基金 Profit appropriation - reserve fund vo!:uvy;2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lh7{2WQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {h&*H[Z z
利润分配-利润归还投资 Profit appropriation - return investment by profit 6b-d#H/1Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5EFow-AH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8$v17 3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =(
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期初未分配利润 Retained earnings, beginning of the year k#JFDw\
资本公积-股本溢价 Capital surplus - share premium m1]rLeeEt
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l"IBt:
资本公积-接受现金捐赠 Capital surplus - cash donation fT[6Cw5w`
资本公积-股权投资准备 Capital surplus - investment reserve 42Gr0+Mb
资本公积-拨款转入 Capital surplus - subsidiary 7xwS
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^5 F-7R8Q
资本公积-其他 Capital surplus - others 67 7p9{:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve > :!faWX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;?=nr 5;q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -*e$>w[.N
盈余公积-储备基金 Surplus reserve - reserve fund H<}<f:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tx/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >]T(}S~
主营业务收入 Sales WE|L{
主营业务成本 Cost of sales z.e%AcX
主营业务税金及附加 Sales tax GQ2&D}zh
营业费用 Operating expenses $w[@L7'(
管理费用 General and administrative expenses asQ pVP
财务费用 Financial expenses Yah3I@xGy
投资收益 Investment income +]I;C
其他业务收入 Other operating income A{x&5yX8
营业外收入 Non-operating income |]+m<Dpyr2
补贴收入 Subsidy income w][
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其他业务支出 Other operating expenses Te$/[
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营业外支出 Non-operating expenses "Z&qOQg%3
所得税 Income tax duXv
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