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 。 jNu`umS
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现金 Cash in hand
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银行存款 Cash in bank ,ctm;T1H+
其他货币资金-外埠存款Other monetary assets - cash in other cities 5KI lU78
其他货币资金-银行本票 Other monetary assets - cashier‘s check j8#xNA
其他货币资金-银行汇票 Other monetary assets - bank draft xR`M#d5"
其他货币资金-信用卡 Other monetary assets - credit cards ywj'S7~A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit t+<?$I[
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks 3:~ *cU
短期投资-债券投资 Investments - Short term - bonds h}SP`
短期投资-基金投资 Investments - Short term - funds #
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短期投资-其他投资 Investments - Short term - others 3L1MMUACL
短期投资跌价准备 Provision for short-term investment nXFPoR)T
长期股权投资-股票投资 Long term equity investment - stocks 5eJMu=UpR
长期股权投资-其他股权投资 Long term equity investment - others [ 30ta<-
长期债券投资-债券投资 Long term securities investemnt - bonds U1 ;<NUg
长期债券投资-其他债权投资 Long term securities investment - others u-%|ZSg
长期投资减值准备 Provision for long-term investment 7x5wT ?2W
应收票据 Notes receivable ZW)_
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应收股利 Dividends receivable o~ J~-$T{
应收利息 Interest receivable NL}Q3Vv1.
应收帐款 Trade debtors @r=v*hu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <2,NWn.
预付帐款 Prepayment ]**h`9MF
应收补贴款 Allowance receivable :Cdqj0O3u
其他应收款 Other debtors Pg\!\5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R?L?6~/q
其他流动资产 Other current assets fs,]%g^
物资采购 Purchase D8*tzu-
原材料 Raw materials L
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包装物 Packing materials c3]`W7E6L
低值易耗品 Low value consumbles &8x
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材料成本差异 Material cost difference )p!.V(,
自制半成品 Self-manufactured goods +]dh`8*8>1
库存商品 Finished goods 9^<Y~rkm
商品进销差价 Difference between purchase & sales of commodities <TQ,7M4X
委托加工物资 Consigned processiong material |zCT~#
委托代销商品 Consignment-out Z;M th#
受托代销商品 Consignment-in @/f'i9?oM`
分期收款发出商品 Goods on instalment sales 7Adg;
存货跌价准备 Provision for obsolete stocks -XNawpl`
待摊费用 Prepaid expenses KMll8X
待处理流动资产损益 Unsettled G/L on current assets MR3\7D+9y
待处理固定资产损益 Unsettled G/L on fixed assets 7GG:1:2+>
委托贷款-本金 Consignment loan - principle Q@0Zh,l
委托贷款-利息 Consignment loan - interest PL|zm5923
委托贷款-减值准备 Consignment loan - provision ;]\>jC
固定资产-房屋建筑物 Fixed assets - Buildings rJKac"{
固定资产-机器设备 Fixed assets - Plant and machinery pgipT#_K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tB{HH%cV
固定资产-运输设备 Fixed assets - Automobiles k;V (rf`
累计折旧 Accumulated depreciation ?ytY8`PC
固定资产减值准备 Impairment of fixed assets (\M#Ay t)
工程物资-专用材料 Project material - specific materials 64LAZEQX
工程物资-专用设备 Project material - specific equipment Gr8%%]
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工程物资-预付大型设备款 Project material - prepaid for equipment ,+GS.]8<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v9
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在建工程 Construction in progress K=N8O8R$y
在建工程减值准备 Impairment of construction in progress cJLAP%.L
固定资产清理 Disposal of fixed assets pG(Fw>
无形资产-专利权 Intangible assets - patent ;}KT 3Q<^
无形资产-非专利技术 Intangible assets - industrial property and know-how A~M .v0
无形资产-商标权 Intangible assets - trademark rights u8r<B4k
无形资产-土地使用权 Intangible assets - land use rights z0T9tN!(
无形资产-商誉 Intangible assets - goodwill aE
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无形资产减值准备 Impairment of intangible assets k3CHv =U{
长期待摊费用 Deferred assets U
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未确认融资费用 Unrecognized finance fees !%Bhg?
其他长期资产 Other long term assets :`B70D8ku
递延税款借项 Deferred assets debits D5"Xjo
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应付票据 Notes payable 7Q0vwKC8>
应付帐款 Trade creditors T%]@R4z#q
预收帐款 Adanvances from customers a&Z;$
代销商品款 Consignment-in payables Mi)h<lY
其他应交款 Other payable to government tUT:vK`
其他应付款 Other creditors >UnLq:G
应付股利 Proposed dividends u9u'!hAGH
待转资产价值 Donated assets noZ!j>f{@l
预计负债 Accrued liabilities 3<O=,F
应付短期债券 Short-term debentures payable eZ8DW6 l*
其他流动负债 Other current liabilities au#/Q
预提费用 Accrued expenses ~B\O{5W
应付工资 Payroll payable b ,e"x48q
应付福利费 Welfare payable 0iI|eE o
短期借款-抵押借款 Bank loans - Short term - pledged ^H`4BWc
短期借款-信用借款 Bank loans - Short term - credit '37 <+N
短期借款-担保借款 Bank loans - Short term - guaranteed uNf97*~_
一年内到期长期借款 Long term loans due within one year !:c_i,N
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term Vl/fkd,Z
应付债券-债券面值 Bond payable - Par value &G)/i*
应付债券-债券溢价 Bond payable - Excess 6%Pvh- ~_
应付债券-债券折价 Bond payable - Discount !CUM*<iV
应付债券-应计利息 Bond payable - Accrued interest UetI4`
长期应付款 Long term payable _
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专项应付款 Specific payable -unQ4G
其他长期负债 Other long term liabilities w*
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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 BVG.ZZR})
应交税金-营业税 Tax payable - business tax E<'V6T9bi
应交税金-消费税 Tax payable - consumable tax z:oi@q
应交税金-其他 Tax payable - others m
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递延税款贷项 Deferred taxation credit XwIhD
股本 Share capital %?Q<
已归还投资 Investment returned [&sabM`Ul
利润分配-其他转入 Profit appropriation - other transfer in zmFS]IOv$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d>O/Zal
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S;j"@'gz9
利润分配-提取储备基金 Profit appropriation - reserve fund E&dxM{`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ze?
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ac'pu,v
利润分配-利润归还投资 Profit appropriation - return investment by profit U>0
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends tuJ{IF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ym?VF{e,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D< 0))r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =klfCFwP
期初未分配利润 Retained earnings, beginning of the year rP IAu[],g
资本公积-股本溢价 Capital surplus - share premium -`D<OSt7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <6&Z5mpm$w
资本公积-接受现金捐赠 Capital surplus - cash donation 7c83g2|%
资本公积-股权投资准备 Capital surplus - investment reserve ,V[|c$
资本公积-拨款转入 Capital surplus - subsidiary S59^$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \|C*b<
资本公积-其他 Capital surplus - others CYYo+5x
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LtGjHB\+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xy]oj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3X
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盈余公积-储备基金 Surplus reserve - reserve fund K"zRj L+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &aPR" X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z+ _xX
主营业务收入 Sales h0")NBRV&
主营业务成本 Cost of sales fo~>y
主营业务税金及附加 Sales tax <8^ws90Y
营业费用 Operating expenses [8&+4<
管理费用 General and administrative expenses 84coi
财务费用 Financial expenses 4m6/ba
投资收益 Investment income T1%}H3
其他业务收入 Other operating income yp)D"w4@
营业外收入 Non-operating income K{:[0oIHc
补贴收入 Subsidy income thz[h5C?C
其他业务支出 Other operating expenses [x'D+!
营业外支出 Non-operating expenses .\:MB7p
所得税 Income tax bX
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