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 。 (JU8F-/9
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现金 Cash in hand Y]
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银行存款 Cash in bank \t{iyUxY
其他货币资金-外埠存款Other monetary assets - cash in other cities 51:5rN(_
其他货币资金-银行本票 Other monetary assets - cashier‘s check F%L"Q>aHW
其他货币资金-银行汇票 Other monetary assets - bank draft IO7z}![V;
其他货币资金-信用卡 Other monetary assets - credit cards ;apLMMsWC
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c[J 2;"SP
其他货币资金-存出投资款 Other monetary assets - cash for investment Vc\g"1x
短期投资-股票投资 Investments - Short term - stocks H
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短期投资-债券投资 Investments - Short term - bonds /}u:N:HA%
短期投资-基金投资 Investments - Short term - funds c |%5SA
短期投资-其他投资 Investments - Short term - others fD%/]`
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短期投资跌价准备 Provision for short-term investment ~U+<JC Z
长期股权投资-股票投资 Long term equity investment - stocks yC
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长期股权投资-其他股权投资 Long term equity investment - others mI2Gs)SO
长期债券投资-债券投资 Long term securities investemnt - bonds 7Kym|Zg
长期债券投资-其他债权投资 Long term securities investment - others GS*O{u
长期投资减值准备 Provision for long-term investment s?<F
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应收票据 Notes receivable =Vh]{y~$
应收股利 Dividends receivable nANl9;G
应收利息 Interest receivable $d1ow#ROgy
应收帐款 Trade debtors Ov"wcJ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (,"%fc7<i
预付帐款 Prepayment . (&6gB
应收补贴款 Allowance receivable .0nT*LF
其他应收款 Other debtors C,,T7(: k
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QAI=nrlp
其他流动资产 Other current assets yS)k"XNb
物资采购 Purchase
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原材料 Raw materials
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包装物 Packing materials =$}`B{(H
低值易耗品 Low value consumbles eDo4>k"5
材料成本差异 Material cost difference +;H=_~b
自制半成品 Self-manufactured goods +%CXc%
库存商品 Finished goods @MQfeM-@
商品进销差价 Difference between purchase & sales of commodities OL=X&Vaf<
委托加工物资 Consigned processiong material =}ZY`O*/
委托代销商品 Consignment-out !
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受托代销商品 Consignment-in gISA13
分期收款发出商品 Goods on instalment sales jHMP"(]
存货跌价准备 Provision for obsolete stocks HJr*\%D}1
待摊费用 Prepaid expenses Ev#,}l+
待处理流动资产损益 Unsettled G/L on current assets ^`-Hg= d
待处理固定资产损益 Unsettled G/L on fixed assets ~+\A4BW
委托贷款-本金 Consignment loan - principle 5Bcmz'?!
委托贷款-利息 Consignment loan - interest =M
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委托贷款-减值准备 Consignment loan - provision ^=I[uX-3ue
固定资产-房屋建筑物 Fixed assets - Buildings tIA)LF
固定资产-机器设备 Fixed assets - Plant and machinery kPEU }Kv
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures cLp9|y0r
固定资产-运输设备 Fixed assets - Automobiles *~`oA~-Q
累计折旧 Accumulated depreciation a"+/fC`
固定资产减值准备 Impairment of fixed assets |rpMwkR
工程物资-专用材料 Project material - specific materials u`L*
工程物资-专用设备 Project material - specific equipment 4P2p|Gc3
工程物资-预付大型设备款 Project material - prepaid for equipment R^E-9S\@
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q1h v2*/U
在建工程 Construction in progress E?0RR'
在建工程减值准备 Impairment of construction in progress 1^Q!EV
固定资产清理 Disposal of fixed assets p<VW;1bt5
无形资产-专利权 Intangible assets - patent NFU=PS$
无形资产-非专利技术 Intangible assets - industrial property and know-how ^[HX#JJ~
无形资产-商标权 Intangible assets - trademark rights r|jBKq~
无形资产-土地使用权 Intangible assets - land use rights qztL M?iV
无形资产-商誉 Intangible assets - goodwill hO3C
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无形资产减值准备 Impairment of intangible assets ht:L
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长期待摊费用 Deferred assets (yu0iXZY
未确认融资费用 Unrecognized finance fees c1]\.s
其他长期资产 Other long term assets KE)^S
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递延税款借项 Deferred assets debits (_q&QI0{
应付票据 Notes payable /Wjf"dG}
应付帐款 Trade creditors a0FU[*q
预收帐款 Adanvances from customers 5o|u!#6
代销商品款 Consignment-in payables @[(%b{TE;
其他应交款 Other payable to government F,5}3$
其他应付款 Other creditors kr
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应付股利 Proposed dividends "MT{t><
待转资产价值 Donated assets zpcm`z
预计负债 Accrued liabilities [s!c c:JR
应付短期债券 Short-term debentures payable 4_eFc$^
其他流动负债 Other current liabilities {*|$@%y!
预提费用 Accrued expenses Zfr?(y+3
应付工资 Payroll payable FLlL0Gu
应付福利费 Welfare payable :;x#qtv~Iz
短期借款-抵押借款 Bank loans - Short term - pledged aG1[85:,\i
短期借款-信用借款 Bank loans - Short term - credit I'cM\^/h
短期借款-担保借款 Bank loans - Short term - guaranteed !I8(Y
一年内到期长期借款 Long term loans due within one year 6? (8KsaN
一年内到期长期应付款 Long term payable due within one year y/?;s]>b
长期借款 Bank loans - Long term XG6UV('
应付债券-债券面值 Bond payable - Par value Lop=
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应付债券-债券溢价 Bond payable - Excess Kib?JRYt
应付债券-债券折价 Bond payable - Discount rNHV
应付债券-应计利息 Bond payable - Accrued interest "_&HM4%!
长期应付款 Long term payable X/wqfP
专项应付款 Specific payable |Oaj
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其他长期负债 Other long term liabilities \-s'H:
应交税金-所得税 Tax payable - income tax U#_rcu
应交税金-增值税 Tax payable - VAT fm% Y*<Y"
应交税金-营业税 Tax payable - business tax d7QQ5FiB
应交税金-消费税 Tax payable - consumable tax <Gu dx>I
应交税金-其他 Tax payable - others )6zwprH!
递延税款贷项 Deferred taxation credit 5h(]S[Zf3
股本 Share capital yYTiAvN
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in 4~r=[|(aY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0:Lm=9o
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 aKCXV[PO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >&9Iy"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {z%%(,I
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends U`"nX)$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FCmS3KIa,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !$5U\"M
期初未分配利润 Retained earnings, beginning of the year Z-j%``I?h
资本公积-股本溢价 Capital surplus - share premium Im_`q\i
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dDk<J;~jGJ
资本公积-接受现金捐赠 Capital surplus - cash donation :FdV$E]]<
资本公积-股权投资准备 Capital surplus - investment reserve akQtre`5sd
资本公积-拨款转入 Capital surplus - subsidiary r).S/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `ml;#n,*
资本公积-其他 Capital surplus - others ji2if.t@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j:,*Liz
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $wVY)p9Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'bg%9}
盈余公积-储备基金 Surplus reserve - reserve fund 'u.`!w '|L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mvxg|<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment an<tupi[E
主营业务收入 Sales Kc\0-3
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主营业务成本 Cost of sales U=%S6uL\bx
主营业务税金及附加 Sales tax r jL%M';
营业费用 Operating expenses 66%kq[
管理费用 General and administrative expenses .|{*.YE
财务费用 Financial expenses ,[^P
投资收益 Investment income JWrvAM$O
其他业务收入 Other operating income ?Zoq|Q+
营业外收入 Non-operating income i@_|18F]`
补贴收入 Subsidy income v *~ yN*
其他业务支出 Other operating expenses {N;XjV1x
营业外支出 Non-operating expenses }EOn=*
所得税 Income tax {{=7 mbc
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