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 。 Pmr'W\aIR
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现金 Cash in hand CR#-!_=4
银行存款 Cash in bank pXh
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其他货币资金-外埠存款Other monetary assets - cash in other cities 19oyoi"
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;4v`FC>
其他货币资金-银行汇票 Other monetary assets - bank draft 7.n\a@I/
其他货币资金-信用卡 Other monetary assets - credit cards 92b}N|u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit LHA:frC
其他货币资金-存出投资款 Other monetary assets - cash for investment G#uB%:)&0u
短期投资-股票投资 Investments - Short term - stocks ~52'iI)Mw
短期投资-债券投资 Investments - Short term - bonds JZ-64OT
短期投资-基金投资 Investments - Short term - funds U56g|V
短期投资-其他投资 Investments - Short term - others ^d(gC%+!u
短期投资跌价准备 Provision for short-term investment Bw[IW[(~!
长期股权投资-股票投资 Long term equity investment - stocks Lc-WfzT
长期股权投资-其他股权投资 Long term equity investment - others S'@Ok=FSy
长期债券投资-债券投资 Long term securities investemnt - bonds Gs04)KJm<
长期债券投资-其他债权投资 Long term securities investment - others ']OT7)_
长期投资减值准备 Provision for long-term investment />>KCmc
应收票据 Notes receivable '^_^o)0gp
应收股利 Dividends receivable ?\X9Ei
应收利息 Interest receivable kKC]
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应收帐款 Trade debtors FS('*w&bP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors s,Fts3+
预付帐款 Prepayment _Ii=3Qsf
应收补贴款 Allowance receivable u
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其他应收款 Other debtors !)}z{,Jx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n1'i!NWt
其他流动资产 Other current assets #}tdA(
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物资采购 Purchase [w+1<ou;j
原材料 Raw materials Z
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包装物 Packing materials n
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低值易耗品 Low value consumbles I:MrX
材料成本差异 Material cost difference ps/|^8aGZ
自制半成品 Self-manufactured goods 7c@5tCcC-
库存商品 Finished goods YNp-A.o
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商品进销差价 Difference between purchase & sales of commodities 8#1o
委托加工物资 Consigned processiong material %?S[{ 4A&
委托代销商品 Consignment-out 2%H_%Zu9
受托代销商品 Consignment-in MdTu722
分期收款发出商品 Goods on instalment sales 5fmQ+2AC1
存货跌价准备 Provision for obsolete stocks l$W)Vk<B(T
待摊费用 Prepaid expenses 87+u`~
待处理流动资产损益 Unsettled G/L on current assets mFd|JbW
待处理固定资产损益 Unsettled G/L on fixed assets L,,*8
委托贷款-本金 Consignment loan - principle M}=fdH
委托贷款-利息 Consignment loan - interest %[ o($a$
委托贷款-减值准备 Consignment loan - provision YelF
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固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery ,1vFX$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <0jM07\<
固定资产-运输设备 Fixed assets - Automobiles n#
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累计折旧 Accumulated depreciation ;L%\[H>G
固定资产减值准备 Impairment of fixed assets '3E25BsL
工程物资-专用材料 Project material - specific materials D>-Pv-f/
工程物资-专用设备 Project material - specific equipment 8CvNcO;H0
工程物资-预付大型设备款 Project material - prepaid for equipment 0p\Kf(|E*6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m YhDi
在建工程 Construction in progress AD6 b
在建工程减值准备 Impairment of construction in progress wDBU+Z
固定资产清理 Disposal of fixed assets Q7mikg=1-
无形资产-专利权 Intangible assets - patent %GMCyT
无形资产-非专利技术 Intangible assets - industrial property and know-how z`]:\j'O3"
无形资产-商标权 Intangible assets - trademark rights %PK
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无形资产-土地使用权 Intangible assets - land use rights Gxt6]+r
无形资产-商誉 Intangible assets - goodwill f\Q_]%^W
无形资产减值准备 Impairment of intangible assets 9.6ni1a'
长期待摊费用 Deferred assets B!)Tytm9u
未确认融资费用 Unrecognized finance fees /<o?T{z<-
其他长期资产 Other long term assets `vf]C'
递延税款借项 Deferred assets debits V.ae 5@;
应付票据 Notes payable }L^PZS@Jf
应付帐款 Trade creditors 1ZvXRJ)%
预收帐款 Adanvances from customers G^/8^Zi
代销商品款 Consignment-in payables C7&L9k~jf
其他应交款 Other payable to government #VZ
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其他应付款 Other creditors &m TYMpA
应付股利 Proposed dividends F 9q!Upr_+
待转资产价值 Donated assets aQj6
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预计负债 Accrued liabilities jgfr_"@A
应付短期债券 Short-term debentures payable _0Y?(}
其他流动负债 Other current liabilities 1h{7dLA
预提费用 Accrued expenses h+9~^<oFl
应付工资 Payroll payable
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应付福利费 Welfare payable =}SL
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短期借款-抵押借款 Bank loans - Short term - pledged g}*p(Tp9:
短期借款-信用借款 Bank loans - Short term - credit RiIafiaD
短期借款-担保借款 Bank loans - Short term - guaranteed TR'_v[uK3
一年内到期长期借款 Long term loans due within one year ?MvL}o\|
一年内到期长期应付款 Long term payable due within one year jk%H+<FU`
长期借款 Bank loans - Long term xb&,9Lxd|
应付债券-债券面值 Bond payable - Par value NezE]'}
应付债券-债券溢价 Bond payable - Excess Zk31|dL
应付债券-债券折价 Bond payable - Discount Q>L.
应付债券-应计利息 Bond payable - Accrued interest ^ Qxv5HS2
长期应付款 Long term payable IPt
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专项应付款 Specific payable hF5(1s}e$
其他长期负债 Other long term liabilities y%<CkgZS
应交税金-所得税 Tax payable - income tax V2'5doo
应交税金-增值税 Tax payable - VAT `9|Uu#x
应交税金-营业税 Tax payable - business tax 9aKO||i,
应交税金-消费税 Tax payable - consumable tax *mW 2vJ/B
应交税金-其他 Tax payable - others TW1#'G_#
递延税款贷项 Deferred taxation credit &@D\4b,?nm
股本 Share capital LFvZ 7M\\
已归还投资 Investment returned -Q%Pg<Q-#
利润分配-其他转入 Profit appropriation - other transfer in o
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q/qig5Ou
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gy"<[N
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利润分配-提取储备基金 Profit appropriation - reserve fund hsYv=Tw3C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qm*X Wo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R|_._Btu!
利润分配-利润归还投资 Profit appropriation - return investment by profit *lQa^F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends FRayB VHL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?Q"1zcX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gE8>o:6)6:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XS.*CB_m_
期初未分配利润 Retained earnings, beginning of the year 3L{)Y`P
资本公积-股本溢价 Capital surplus - share premium 2_)gJ_kP
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EWOa2^%}Z\
资本公积-接受现金捐赠 Capital surplus - cash donation rshUF
资本公积-股权投资准备 Capital surplus - investment reserve WDt 6{5T
资本公积-拨款转入 Capital surplus - subsidiary ej\Sc7.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Fj"/jdM
资本公积-其他 Capital surplus - others (?"z!dg c
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4Ofkagg
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kX+98?h-C
盈余公积-储备基金 Surplus reserve - reserve fund + 7wMM#z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q2*
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment f|~X}R
主营业务收入 Sales #RHt;SFx
主营业务成本 Cost of sales v3<q_J'qT
主营业务税金及附加 Sales tax @0 [^
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营业费用 Operating expenses CW]
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管理费用 General and administrative expenses 'c3'eJ0
财务费用 Financial expenses 8fPTxvXqL
投资收益 Investment income 0!tuUn
其他业务收入 Other operating income R 'fEw3^
营业外收入 Non-operating income kr-5O0tmf
补贴收入 Subsidy income ^@Z8_PZo
其他业务支出 Other operating expenses aS~~*UHW
营业外支出 Non-operating expenses "CZv5)
所得税 Income tax jWdZ]0m
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