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 。 "If]qX(w
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现金 Cash in hand 00 Qn1
银行存款 Cash in bank {%ZD^YSA
其他货币资金-外埠存款Other monetary assets - cash in other cities JW ;DA E<
其他货币资金-银行本票 Other monetary assets - cashier‘s check r7r>1W%4
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards 1H{M0e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |-
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其他货币资金-存出投资款 Other monetary assets - cash for investment L$^ya%2
短期投资-股票投资 Investments - Short term - stocks RfVVAaI
短期投资-债券投资 Investments - Short term - bonds !j,LS$tPu
短期投资-基金投资 Investments - Short term - funds ?'_E$
短期投资-其他投资 Investments - Short term - others Mj2o>N2
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短期投资跌价准备 Provision for short-term investment w~A{]s{4
长期股权投资-股票投资 Long term equity investment - stocks mrR~[533j
长期股权投资-其他股权投资 Long term equity investment - others fGDR<t3yiQ
长期债券投资-债券投资 Long term securities investemnt - bonds l(Dkmt>^
长期债券投资-其他债权投资 Long term securities investment - others KiU/N$E
长期投资减值准备 Provision for long-term investment -NW7ncB|
应收票据 Notes receivable 5T)qn`%
应收股利 Dividends receivable s*.CJ
应收利息 Interest receivable
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应收帐款 Trade debtors =l?F_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \M-}(>Pfk
预付帐款 Prepayment b13XHR)0
应收补贴款 Allowance receivable ?z>7&
其他应收款 Other debtors 4vi P lO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [;3` Aw
其他流动资产 Other current assets zWYm*c"n\
物资采购 Purchase <<}t&qE%2%
原材料 Raw materials G j^J pG
包装物 Packing materials J0@<6~V6o
低值易耗品 Low value consumbles al<[iZ
材料成本差异 Material cost difference E^z\b *
自制半成品 Self-manufactured goods RO(~c-fV
库存商品 Finished goods #jAlmxN
商品进销差价 Difference between purchase & sales of commodities 9~ 8 A>
委托加工物资 Consigned processiong material /g}2QmvH
委托代销商品 Consignment-out
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受托代销商品 Consignment-in <smi<syx
分期收款发出商品 Goods on instalment sales 7'g'qUW+~
存货跌价准备 Provision for obsolete stocks "L'0"
待摊费用 Prepaid expenses ))Ws{
待处理流动资产损益 Unsettled G/L on current assets k*)O]M<,
待处理固定资产损益 Unsettled G/L on fixed assets es}j6A1
委托贷款-本金 Consignment loan - principle \mRRx#-r%
委托贷款-利息 Consignment loan - interest #-b0U[,.
委托贷款-减值准备 Consignment loan - provision gFR9!=,/V%
固定资产-房屋建筑物 Fixed assets - Buildings j
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固定资产-机器设备 Fixed assets - Plant and machinery =\;yxl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "iFA&$\
固定资产-运输设备 Fixed assets - Automobiles q3a`Y)aVB
累计折旧 Accumulated depreciation *7: )k
固定资产减值准备 Impairment of fixed assets NV 6kj=r
工程物资-专用材料 Project material - specific materials <i9pJGW
工程物资-专用设备 Project material - specific equipment XRi/O)98o
工程物资-预付大型设备款 Project material - prepaid for equipment \*{tAF
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gd~# uR\
在建工程 Construction in progress Hgs=qH
在建工程减值准备 Impairment of construction in progress l
AF/O5b
固定资产清理 Disposal of fixed assets )NG{iD{_]
无形资产-专利权 Intangible assets - patent (#6E{@eq
无形资产-非专利技术 Intangible assets - industrial property and know-how jx _n$D
无形资产-商标权 Intangible assets - trademark rights 3QlV,)}
无形资产-土地使用权 Intangible assets - land use rights Q2[@yRY/z
无形资产-商誉 Intangible assets - goodwill ^6*LuXPv
无形资产减值准备 Impairment of intangible assets q:A{@kFq_
长期待摊费用 Deferred assets 0Y7b$~n'Y
未确认融资费用 Unrecognized finance fees OnGtIY
其他长期资产 Other long term assets d5?"GFy
递延税款借项 Deferred assets debits H]v"_!(\
应付票据 Notes payable ~9#nC`%2j
应付帐款 Trade creditors ^zjQ(ca@"x
预收帐款 Adanvances from customers XEd|<+P1
代销商品款 Consignment-in payables # 3{g6[Y
其他应交款 Other payable to government V. sIiE
其他应付款 Other creditors
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应付股利 Proposed dividends >y<yFO{
待转资产价值 Donated assets 4h:R+o ^H^
预计负债 Accrued liabilities Of|e]GR
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities !_{2\&
预提费用 Accrued expenses 0fc]RkHs"
应付工资 Payroll payable 7/*a
应付福利费 Welfare payable qucw%hJ r
短期借款-抵押借款 Bank loans - Short term - pledged qta^i819
短期借款-信用借款 Bank loans - Short term - credit x!rHkuH~
短期借款-担保借款 Bank loans - Short term - guaranteed wFr}]<=Mi
一年内到期长期借款 Long term loans due within one year zPwU'TbF
一年内到期长期应付款 Long term payable due within one year )*&I|L<1
长期借款 Bank loans - Long term T*"15ppfk
应付债券-债券面值 Bond payable - Par value ). +!/x
应付债券-债券溢价 Bond payable - Excess -OLXR c=
应付债券-债券折价 Bond payable - Discount Z,~"`9>Ss
应付债券-应计利息 Bond payable - Accrued interest v] *(Wd~|
长期应付款 Long term payable 8
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专项应付款 Specific payable j!c[$;
其他长期负债 Other long term liabilities RfPRCIo
应交税金-所得税 Tax payable - income tax QInow2/u
应交税金-增值税 Tax payable - VAT '8g/^Y@
应交税金-营业税 Tax payable - business tax m#[tY>Q[b
应交税金-消费税 Tax payable - consumable tax dt NHj/\
应交税金-其他 Tax payable - others G$\2@RT9[
递延税款贷项 Deferred taxation credit S30@|@fTz
股本 Share capital F">>,Oc)U"
已归还投资 Investment returned cE
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利润分配-其他转入 Profit appropriation - other transfer in #UN(R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F +e
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yK"OZ2Mv
利润分配-提取储备基金 Profit appropriation - reserve fund ZB-+bY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'TPRGX~&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j[/'`1tOe
利润分配-利润归还投资 Profit appropriation - return investment by profit $"Oy }
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R#Z1+&='
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PPCZT3c=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z~d\d!u1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }`
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期初未分配利润 Retained earnings, beginning of the year &dSw[C#f
资本公积-股本溢价 Capital surplus - share premium vfT<%Kl!'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dvUBuY^[
资本公积-接受现金捐赠 Capital surplus - cash donation l6.#s3I['
资本公积-股权投资准备 Capital surplus - investment reserve ,j~R ^j
资本公积-拨款转入 Capital surplus - subsidiary 1m-"v:fT5D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m,nV,}@J
资本公积-其他 Capital surplus - others T W
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :=#*[H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eK"B.q7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g;(r@>U.r
盈余公积-储备基金 Surplus reserve - reserve fund LX<
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0D1yG(ck
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g0.D36
主营业务收入 Sales {aq\sf;i{
主营业务成本 Cost of sales g
j`"|
主营业务税金及附加 Sales tax nbYkr*: "t
营业费用 Operating expenses Y^gK^?K
管理费用 General and administrative expenses 2tvMa%1^
财务费用 Financial expenses Mj$dDtw
投资收益 Investment income (^g?/i1@d
其他业务收入 Other operating income &?3?8Q\
营业外收入 Non-operating income o a,Ju
补贴收入 Subsidy income R<mLG $
其他业务支出 Other operating expenses Y_`D5c:
营业外支出 Non-operating expenses YgaJ*%\
所得税 Income tax P f oAg*
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