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 。 DK4yAR,g
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现金 Cash in hand Y
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银行存款 Cash in bank /Y7^!3uM
其他货币资金-外埠存款Other monetary assets - cash in other cities Ma^jy.
其他货币资金-银行本票 Other monetary assets - cashier‘s check +K4XMf
其他货币资金-银行汇票 Other monetary assets - bank draft bwsKdh
其他货币资金-信用卡 Other monetary assets - credit cards hw
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;p(h!4E
其他货币资金-存出投资款 Other monetary assets - cash for investment B5lwQp]
短期投资-股票投资 Investments - Short term - stocks E=s h^Q(A
短期投资-债券投资 Investments - Short term - bonds %6m/ve
短期投资-基金投资 Investments - Short term - funds Mg2+H+C~:
短期投资-其他投资 Investments - Short term - others B]rdgjz*
短期投资跌价准备 Provision for short-term investment }%< ?]
长期股权投资-股票投资 Long term equity investment - stocks boo361L
长期股权投资-其他股权投资 Long term equity investment - others -/Q5?0z
长期债券投资-债券投资 Long term securities investemnt - bonds Qd}n4KF\
长期债券投资-其他债权投资 Long term securities investment - others Th)
长期投资减值准备 Provision for long-term investment Y6jyU1>
应收票据 Notes receivable s6`E.Eevm
应收股利 Dividends receivable .hT>a<
应收利息 Interest receivable UUt"8]@[
应收帐款 Trade debtors F\:~^`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 37U8<
预付帐款 Prepayment p*g Fr hm
应收补贴款 Allowance receivable ='7m$,{(Q[
其他应收款 Other debtors ?J
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6$`< Y?
其他流动资产 Other current assets &`^(dO9
物资采购 Purchase h3MdQlJ&
原材料 Raw materials T
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包装物 Packing materials "Lp
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低值易耗品 Low value consumbles |L<JO
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材料成本差异 Material cost difference EmN
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自制半成品 Self-manufactured goods I,?NYIG"(
库存商品 Finished goods _H+]G"k/r
商品进销差价 Difference between purchase & sales of commodities !nmZ"n|}p
委托加工物资 Consigned processiong material V._-iw]v
委托代销商品 Consignment-out @cDB 7w\
受托代销商品 Consignment-in D;,p?]mgO~
分期收款发出商品 Goods on instalment sales BZeEZ2"
存货跌价准备 Provision for obsolete stocks 14,)JZN
待摊费用 Prepaid expenses {]CZgqE{
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets PR{ubMn
委托贷款-本金 Consignment loan - principle {wSi?;[Gq
委托贷款-利息 Consignment loan - interest ;z:Rj}l
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings E?w#$HS
固定资产-机器设备 Fixed assets - Plant and machinery |IAx!Z-P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,ri&zbB
固定资产-运输设备 Fixed assets - Automobiles iJ>=!Q
累计折旧 Accumulated depreciation iq;\
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固定资产减值准备 Impairment of fixed assets xdSMYH{2A
工程物资-专用材料 Project material - specific materials > X~\(|EM
工程物资-专用设备 Project material - specific equipment mR0`w
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工程物资-预付大型设备款 Project material - prepaid for equipment WBjJ)vCA.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >tg)F|@
在建工程 Construction in progress Wv4$Lgr
在建工程减值准备 Impairment of construction in progress 0#|Jhmv-zL
固定资产清理 Disposal of fixed assets [@K'}\U^+
无形资产-专利权 Intangible assets - patent #
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无形资产-非专利技术 Intangible assets - industrial property and know-how re/-Yu$'
无形资产-商标权 Intangible assets - trademark rights 5hE#y]pfN
无形资产-土地使用权 Intangible assets - land use rights vn.5X
无形资产-商誉 Intangible assets - goodwill R@\fqNq
无形资产减值准备 Impairment of intangible assets [}L?EM
长期待摊费用 Deferred assets ]OpGD5jZ
未确认融资费用 Unrecognized finance fees HNZ$CaJh
其他长期资产 Other long term assets z %}"=
递延税款借项 Deferred assets debits !}=eXDn;A_
应付票据 Notes payable g`y9UYeh
应付帐款 Trade creditors +w0Wg.4V
预收帐款 Adanvances from customers eF3NyL(A
代销商品款 Consignment-in payables `^#R
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其他应交款 Other payable to government U&3!=|j
其他应付款 Other creditors (?Ku-k
应付股利 Proposed dividends ~}OaX+!
待转资产价值 Donated assets w1<pQ[A
预计负债 Accrued liabilities rfDGS%!O%
应付短期债券 Short-term debentures payable Uw4iWcC
其他流动负债 Other current liabilities 7FwtBO
预提费用 Accrued expenses A
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应付工资 Payroll payable WsTIdr36x
应付福利费 Welfare payable Zbo4{.#
短期借款-抵押借款 Bank loans - Short term - pledged BB}WfA
短期借款-信用借款 Bank loans - Short term - credit / Xnq0hN
短期借款-担保借款 Bank loans - Short term - guaranteed aT^
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一年内到期长期借款 Long term loans due within one year ET[5`z
一年内到期长期应付款 Long term payable due within one year U&"L9o`2
长期借款 Bank loans - Long term 5Sl"1HL
应付债券-债券面值 Bond payable - Par value Z|K HF"
应付债券-债券溢价 Bond payable - Excess k4#j
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应付债券-债券折价 Bond payable - Discount tGOJ4 =
应付债券-应计利息 Bond payable - Accrued interest _J C*4
长期应付款 Long term payable .#y#u={{l
专项应付款 Specific payable
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其他长期负债 Other long term liabilities ^E%R5JN
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT :V(C+bm *
应交税金-营业税 Tax payable - business tax /5 z+N(RFC
应交税金-消费税 Tax payable - consumable tax <.`i,|?MHS
应交税金-其他 Tax payable - others I=DVMG|
递延税款贷项 Deferred taxation credit Xau%v5r
股本 Share capital YusmMsN?
已归还投资 Investment returned j*>]HNo&
利润分配-其他转入 Profit appropriation - other transfer in i~x]!!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q]5_s{kiz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund )pI( <
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3MX#}_7A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9#[,{2pJr
利润分配-利润归还投资 Profit appropriation - return investment by profit $`OyGeq"T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Dp['U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nZiwR4kM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xkf2;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e&ti(Q=
期初未分配利润 Retained earnings, beginning of the year cvw17j
资本公积-股本溢价 Capital surplus - share premium pI f6RwH}%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve USART}Us4
资本公积-接受现金捐赠 Capital surplus - cash donation _"*vj-{-y
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 ;(mNjxA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ")ys!V9
资本公积-其他 Capital surplus - others OGEe8Z9Jt
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GX23c
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U:x;4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~!ei]UP
盈余公积-储备基金 Surplus reserve - reserve fund 1.%|Er 4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H8g6ZCU~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ebEI%8p g
主营业务收入 Sales S9DXd]6q_
主营业务成本 Cost of sales BZLIi
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主营业务税金及附加 Sales tax +Zi+
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营业费用 Operating expenses xd `MEOY
管理费用 General and administrative expenses UNSXr`9
财务费用 Financial expenses {'alA
投资收益 Investment income kjQW9QJ<
其他业务收入 Other operating income N_Ezp68Fp
营业外收入 Non-operating income ,g'>Ib%
补贴收入 Subsidy income Q~.t8g/
其他业务支出 Other operating expenses "+2Cs
营业外支出 Non-operating expenses ;t>4VA
所得税 Income tax '<,Dz=
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