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 。 W0mvwYON[
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现金 Cash in hand YKU|D32
银行存款 Cash in bank <m~8pM
其他货币资金-外埠存款Other monetary assets - cash in other cities Lz_.m
其他货币资金-银行本票 Other monetary assets - cashier‘s check Q'3tDc<
其他货币资金-银行汇票 Other monetary assets - bank draft zi`q([
其他货币资金-信用卡 Other monetary assets - credit cards X=f %!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _ ~yd
其他货币资金-存出投资款 Other monetary assets - cash for investment PB"=\>]`N
短期投资-股票投资 Investments - Short term - stocks DAf@-~c
短期投资-债券投资 Investments - Short term - bonds h {
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短期投资-基金投资 Investments - Short term - funds H)Me!^@[D
短期投资-其他投资 Investments - Short term - others =2(52#pT
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks 6
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长期股权投资-其他股权投资 Long term equity investment - others _]ZlGq!L
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others >h~
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长期投资减值准备 Provision for long-term investment 0/|Ax-dK
应收票据 Notes receivable 9S9j
应收股利 Dividends receivable rrE f<A}
应收利息 Interest receivable 7D>_<)%d=
应收帐款 Trade debtors wBw(T1VN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *'H\`@L
预付帐款 Prepayment A2L"&dl
应收补贴款 Allowance receivable EQpF:@_
其他应收款 Other debtors B>cT<B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors IIGx+>
其他流动资产 Other current assets iT|7**+3
物资采购 Purchase TUwX4X6m
原材料 Raw materials BUsxgs"),
包装物 Packing materials YZ:C9:S6X
低值易耗品 Low value consumbles :eL[nyQr
材料成本差异 Material cost difference -~JYfj@
自制半成品 Self-manufactured goods C GK
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库存商品 Finished goods Ylu\]pr9|C
商品进销差价 Difference between purchase & sales of commodities nTtEv~a_n
委托加工物资 Consigned processiong material B:UM2Jl
委托代销商品 Consignment-out j$s/YI:
受托代销商品 Consignment-in @^ &p$:
分期收款发出商品 Goods on instalment sales 4bw4!z9G
存货跌价准备 Provision for obsolete stocks cl4_M{~
待摊费用 Prepaid expenses /+`%u&<
待处理流动资产损益 Unsettled G/L on current assets ':tdb$h
待处理固定资产损益 Unsettled G/L on fixed assets {fV$\^c
委托贷款-本金 Consignment loan - principle ='+I dn#5
委托贷款-利息 Consignment loan - interest FVL{KNW~i
委托贷款-减值准备 Consignment loan - provision .=-a1p/
固定资产-房屋建筑物 Fixed assets - Buildings OXKV6r6f
固定资产-机器设备 Fixed assets - Plant and machinery 2v@B7r4}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gxUa-R
固定资产-运输设备 Fixed assets - Automobiles QT!>izgcU
累计折旧 Accumulated depreciation )/Eu=+d
固定资产减值准备 Impairment of fixed assets B6Ajcfy
工程物资-专用材料 Project material - specific materials ?>V>6cDQ
工程物资-专用设备 Project material - specific equipment ^\`a-l^
工程物资-预付大型设备款 Project material - prepaid for equipment bd%<
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YIgHLM(
在建工程 Construction in progress W)T'?b'.
在建工程减值准备 Impairment of construction in progress 8*#$3e
固定资产清理 Disposal of fixed assets biw .
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无形资产-专利权 Intangible assets - patent /!;v$es
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无形资产-非专利技术 Intangible assets - industrial property and know-how [N9yWuc
无形资产-商标权 Intangible assets - trademark rights `s
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无形资产-土地使用权 Intangible assets - land use rights y4I Q
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无形资产-商誉 Intangible assets - goodwill zAklS 7L
无形资产减值准备 Impairment of intangible assets f2M*]{N
长期待摊费用 Deferred assets {{M/=WqC
未确认融资费用 Unrecognized finance fees :Ru8Nm
其他长期资产 Other long term assets 1+7_L`SB
递延税款借项 Deferred assets debits zd!%7
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应付票据 Notes payable n=
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应付帐款 Trade creditors (jyufHm
预收帐款 Adanvances from customers xw_)~Y%\
代销商品款 Consignment-in payables nsVLgTbx
其他应交款 Other payable to government Qmo}esb'(
其他应付款 Other creditors r1vS~
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应付股利 Proposed dividends &&LB0vH!J
待转资产价值 Donated assets {dRZ2U3
预计负债 Accrued liabilities T=sAy/1oR
应付短期债券 Short-term debentures payable |7A}LA
其他流动负债 Other current liabilities $YY{|8@kjv
预提费用 Accrued expenses ?Y8hy|`
应付工资 Payroll payable C$C>RYE?.
应付福利费 Welfare payable -}!mi V
短期借款-抵押借款 Bank loans - Short term - pledged #$2/<
短期借款-信用借款 Bank loans - Short term - credit *
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短期借款-担保借款 Bank loans - Short term - guaranteed =23@"ji@D
一年内到期长期借款 Long term loans due within one year P,-5af*;
一年内到期长期应付款 Long term payable due within one year ]e"!ZR?XJ
长期借款 Bank loans - Long term 6dz^%Ub
应付债券-债券面值 Bond payable - Par value QT%vrXzz
应付债券-债券溢价 Bond payable - Excess NR8`nc1~
应付债券-债券折价 Bond payable - Discount Lr8|S
应付债券-应计利息 Bond payable - Accrued interest 'yA/sZ
长期应付款 Long term payable _$D!"z7i
专项应付款 Specific payable ,1Z([R*
其他长期负债 Other long term liabilities Z^4+ 88
应交税金-所得税 Tax payable - income tax kRX?o'U~C
应交税金-增值税 Tax payable - VAT I"lzOD; eI
应交税金-营业税 Tax payable - business tax CP%^)LX *
应交税金-消费税 Tax payable - consumable tax !'BX
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应交税金-其他 Tax payable - others SVn@q|N
递延税款贷项 Deferred taxation credit ly6zz|c5
股本 Share capital 7_
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已归还投资 Investment returned gg%)#0Zi
利润分配-其他转入 Profit appropriation - other transfer in pO:]3qv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TKsP#Dt/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n@;B_Bt7
利润分配-提取储备基金 Profit appropriation - reserve fund `0M6<e]C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u1#(~[.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund * O?Yp%5NH
利润分配-利润归还投资 Profit appropriation - return investment by profit uG6.(A1LM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =l*
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [v*q%Mi_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C3f\E: D)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m}RZ)c
期初未分配利润 Retained earnings, beginning of the year <Y1Plc
资本公积-股本溢价 Capital surplus - share premium ;i?2^xe^~c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (6a<{
资本公积-接受现金捐赠 Capital surplus - cash donation iZeq
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资本公积-股权投资准备 Capital surplus - investment reserve es#6/
资本公积-拨款转入 Capital surplus - subsidiary oxL<\4)WJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,i<cst)$u
资本公积-其他 Capital surplus - others iJ8Z^=>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >,3 uu}s
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =4SXntU!e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !-3;Qj}V
盈余公积-储备基金 Surplus reserve - reserve fund 6G"UXNa,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment /Qr`au
主营业务收入 Sales g.hYhg'KUh
主营业务成本 Cost of sales Udn Rsp9S
主营业务税金及附加 Sales tax dz+Dk6"R
营业费用 Operating expenses w
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管理费用 General and administrative expenses (g X8iKl
财务费用 Financial expenses pXN'vP
投资收益 Investment income kI@<H<
其他业务收入 Other operating income gVzIEE25
营业外收入 Non-operating income L;j++^p
补贴收入 Subsidy income rEj[XK
其他业务支出 Other operating expenses QdQ1+*/+U
营业外支出 Non-operating expenses @Bhcb.kbq
所得税 Income tax Fih
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