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 。 \[yg f6#[
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现金 Cash in hand LUN"p#1
银行存款 Cash in bank jSc!"Trl]
其他货币资金-外埠存款Other monetary assets - cash in other cities ecIZ+G)k
其他货币资金-银行本票 Other monetary assets - cashier‘s check v62O+{
其他货币资金-银行汇票 Other monetary assets - bank draft k?7V#QW(
其他货币资金-信用卡 Other monetary assets - credit cards <)am]+Lswy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit op5G}QZ
其他货币资金-存出投资款 Other monetary assets - cash for investment /t"FZ#
短期投资-股票投资 Investments - Short term - stocks %f'mW
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短期投资-债券投资 Investments - Short term - bonds HJ^SqSm
短期投资-基金投资 Investments - Short term - funds TP R$oO2
短期投资-其他投资 Investments - Short term - others x_VD9
短期投资跌价准备 Provision for short-term investment Al-;-t#Dc
长期股权投资-股票投资 Long term equity investment - stocks pS6p}S=1]
长期股权投资-其他股权投资 Long term equity investment - others J
Dp{d c
长期债券投资-债券投资 Long term securities investemnt - bonds r)xkpa5
长期债券投资-其他债权投资 Long term securities investment - others $vjl-1x&
长期投资减值准备 Provision for long-term investment g+1&l iV
应收票据 Notes receivable qGVf!R
应收股利 Dividends receivable %!X9>i>
应收利息 Interest receivable ckhU@C|=*
应收帐款 Trade debtors (RBzpAiH
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;:DDz
预付帐款 Prepayment /|MHZ$Y9w?
应收补贴款 Allowance receivable m(DJ6CSa
其他应收款 Other debtors e:uk``\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R;l;;dC=
其他流动资产 Other current assets R&MdwTa
物资采购 Purchase ewrs
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原材料 Raw materials
mi]bS
包装物 Packing materials nkTpUbS'f?
低值易耗品 Low value consumbles n> tru L
材料成本差异 Material cost difference c+A$ [
自制半成品 Self-manufactured goods bpgvLZb>s
库存商品 Finished goods eg Xbe)ld
商品进销差价 Difference between purchase & sales of commodities 8gn12._x
委托加工物资 Consigned processiong material 7H!/et?S,
委托代销商品 Consignment-out $s.:H4:I
受托代销商品 Consignment-in #Ex NiFZ
分期收款发出商品 Goods on instalment sales 3Z%~WE;I
存货跌价准备 Provision for obsolete stocks 0 *^>/*
待摊费用 Prepaid expenses =`pH2SJT
待处理流动资产损益 Unsettled G/L on current assets 0Fc^c[
待处理固定资产损益 Unsettled G/L on fixed assets }huFv*<@'
委托贷款-本金 Consignment loan - principle ` G-V
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委托贷款-利息 Consignment loan - interest Qo$j'|lD
委托贷款-减值准备 Consignment loan - provision Mv?$zV"`#
固定资产-房屋建筑物 Fixed assets - Buildings ``:+*4e9
固定资产-机器设备 Fixed assets - Plant and machinery OC=g 1
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1Wr,E#+C
固定资产-运输设备 Fixed assets - Automobiles [L ?^
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累计折旧 Accumulated depreciation "zZZ h
固定资产减值准备 Impairment of fixed assets r?2EJE2{V
工程物资-专用材料 Project material - specific materials {$xt
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工程物资-专用设备 Project material - specific equipment ;1AXu/
工程物资-预付大型设备款 Project material - prepaid for equipment gzd<D}2F~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +=M N_
在建工程 Construction in progress (J 1:J
在建工程减值准备 Impairment of construction in progress /nWBo l,
固定资产清理 Disposal of fixed assets *hvC0U@3
无形资产-专利权 Intangible assets - patent NpLZ
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无形资产-非专利技术 Intangible assets - industrial property and know-how E^4}l2m_
无形资产-商标权 Intangible assets - trademark rights 8yDe{
无形资产-土地使用权 Intangible assets - land use rights c4V%>A
无形资产-商誉 Intangible assets - goodwill lx\9 Y 8
无形资产减值准备 Impairment of intangible assets K
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长期待摊费用 Deferred assets 9T#${NK
未确认融资费用 Unrecognized finance fees Lm3~< vP1e
其他长期资产 Other long term assets ^V7'S<
递延税款借项 Deferred assets debits )lZoXt_
3
应付票据 Notes payable kt2W7.A5
应付帐款 Trade creditors VjLv{f<p
预收帐款 Adanvances from customers H! P$p-*.
代销商品款 Consignment-in payables nq5qUErew
其他应交款 Other payable to government JnIE6@g<y
其他应付款 Other creditors J!\oH%FJp
应付股利 Proposed dividends _J"fgxW
待转资产价值 Donated assets
35%\"Y?
预计负债 Accrued liabilities K1$
应付短期债券 Short-term debentures payable ["^? vhv
其他流动负债 Other current liabilities =1Hn<Xay0
预提费用 Accrued expenses {/}%[cY=
应付工资 Payroll payable Tx>V$+al
应付福利费 Welfare payable 4w5
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短期借款-抵押借款 Bank loans - Short term - pledged ]?%S0DO*
短期借款-信用借款 Bank loans - Short term - credit < Dt/JA(p
短期借款-担保借款 Bank loans - Short term - guaranteed I%:\"g"c
一年内到期长期借款 Long term loans due within one year =}g-N)^
一年内到期长期应付款 Long term payable due within one year E?-
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长期借款 Bank loans - Long term FrC)2wX
应付债券-债券面值 Bond payable - Par value 5=&ME(fmV
应付债券-债券溢价 Bond payable - Excess H1.ktG
应付债券-债券折价 Bond payable - Discount T5Iz{Ha
应付债券-应计利息 Bond payable - Accrued interest ,@kLH"a0
长期应付款 Long term payable 3 <)+)n
专项应付款 Specific payable Y'<wE2ZL)
其他长期负债 Other long term liabilities A <_{7F9
应交税金-所得税 Tax payable - income tax G
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应交税金-增值税 Tax payable - VAT ;ObrBN,Fu
应交税金-营业税 Tax payable - business tax =P%?{7
应交税金-消费税 Tax payable - consumable tax {l"(EeW6)
应交税金-其他 Tax payable - others FsLd&$?T&
递延税款贷项 Deferred taxation credit E#R1
股本 Share capital )FN\jo!!.
已归还投资 Investment returned 6WX?Xc]$3
利润分配-其他转入 Profit appropriation - other transfer in ,N1pw w?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5PsjGvm.%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y*
:C~
利润分配-提取储备基金 Profit appropriation - reserve fund ]nNn"_qh
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Re+oCJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iURSYR
利润分配-利润归还投资 Profit appropriation - return investment by profit D-FT3Culw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1~Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,FwpHs $A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =~ k}XB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SAiaC _
期初未分配利润 Retained earnings, beginning of the year wrc1N?[bn
资本公积-股本溢价 Capital surplus - share premium Fi/`3A@68
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |ZC'
a!
资本公积-接受现金捐赠 Capital surplus - cash donation +IMt$}7[
资本公积-股权投资准备 Capital surplus - investment reserve E@EP9X
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资本公积-拨款转入 Capital surplus - subsidiary PjofW%7F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l
$[,V:N
资本公积-其他 Capital surplus - others m%'T90mi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hXvC>ie(i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MV w.Fl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BNe>Lk o
盈余公积-储备基金 Surplus reserve - reserve fund
B"
_Xst
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zJ$U5r/u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3,EtyJ3[Bh
主营业务收入 Sales IwBO#HR~)
主营业务成本 Cost of sales f:t j
主营业务税金及附加 Sales tax 1:Ff#Eq,s
营业费用 Operating expenses v}i
d/brl
管理费用 General and administrative expenses *2fJdY
财务费用 Financial expenses E62_k
0q
投资收益 Investment income }u8g7Nj
其他业务收入 Other operating income "&{.g1i9
营业外收入 Non-operating income &bGf{P*Da
补贴收入 Subsidy income JP(0/?Q
其他业务支出 Other operating expenses byTHSRt
营业外支出 Non-operating expenses HYG1BfEaW
所得税 Income tax .4l
cES~
sy-#E
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