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 。 ^YB3$:@$U
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现金 Cash in hand |[@v+koq
银行存款 Cash in bank -+0!Fkt@,
其他货币资金-外埠存款Other monetary assets - cash in other cities _6`H`zept
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6 u,w
其他货币资金-银行汇票 Other monetary assets - bank draft ?]\v%[ho
其他货币资金-信用卡 Other monetary assets - credit cards 8aY}b($*ZI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l]L"Ex{
其他货币资金-存出投资款 Other monetary assets - cash for investment RijFN.s
短期投资-股票投资 Investments - Short term - stocks #
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短期投资-债券投资 Investments - Short term - bonds POQ4&ChA
短期投资-基金投资 Investments - Short term - funds +;a\
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短期投资-其他投资 Investments - Short term - others @Ll^ze&HI
短期投资跌价准备 Provision for short-term investment 6n^vG/.M
长期股权投资-股票投资 Long term equity investment - stocks ;m"R.Q9*
长期股权投资-其他股权投资 Long term equity investment - others ahR-^^'$
长期债券投资-债券投资 Long term securities investemnt - bonds JD~]aoH
长期债券投资-其他债权投资 Long term securities investment - others C}71SlN'M
长期投资减值准备 Provision for long-term investment X
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应收票据 Notes receivable ([NS%
应收股利 Dividends receivable rW2l+:@c
应收利息 Interest receivable ^=
'+#|:
应收帐款 Trade debtors v{) *P.E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &ZJ$V
预付帐款 Prepayment ]eI|_O^u
应收补贴款 Allowance receivable }q)dXFL=I#
其他应收款 Other debtors 5ZjM:wrF|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V7?Pv
Q
其他流动资产 Other current assets mW#p&{
物资采购 Purchase w"!zLB&9[
原材料 Raw materials mSp;(oQ
包装物 Packing materials w_#5Na}>d
低值易耗品 Low value consumbles m$bNQ7
材料成本差异 Material cost difference t7/a5x
自制半成品 Self-manufactured goods dLw,dg
库存商品 Finished goods Y~
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商品进销差价 Difference between purchase & sales of commodities 9U!#Y%*T
委托加工物资 Consigned processiong material `IK3e9QpcA
委托代销商品 Consignment-out KRh?{
受托代销商品 Consignment-in {&h=
分期收款发出商品 Goods on instalment sales Gx-tPW}
存货跌价准备 Provision for obsolete stocks (oB9$Zz!t
待摊费用 Prepaid expenses nn/_>%Y
待处理流动资产损益 Unsettled G/L on current assets Cce{aY
待处理固定资产损益 Unsettled G/L on fixed assets zg{
委托贷款-本金 Consignment loan - principle 'Inqa;TQz
委托贷款-利息 Consignment loan - interest 7;NvR4P%
委托贷款-减值准备 Consignment loan - provision
0GnbE2&
固定资产-房屋建筑物 Fixed assets - Buildings !{4bC
固定资产-机器设备 Fixed assets - Plant and machinery Q".AmHn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Nk shJ2
固定资产-运输设备 Fixed assets - Automobiles rY(^6[ !
累计折旧 Accumulated depreciation $c24l J#/
固定资产减值准备 Impairment of fixed assets 0^3@>>^
工程物资-专用材料 Project material - specific materials }"AGX
工程物资-专用设备 Project material - specific equipment _pR7sNe V
工程物资-预付大型设备款 Project material - prepaid for equipment ?)XPY<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !,N),xG}~
在建工程 Construction in progress 3o^oq
在建工程减值准备 Impairment of construction in progress g/ x\#W
固定资产清理 Disposal of fixed assets \"mLLnK?
无形资产-专利权 Intangible assets - patent !J+< M~o}
无形资产-非专利技术 Intangible assets - industrial property and know-how 1ogh8%
无形资产-商标权 Intangible assets - trademark rights 4vf,RjB-5
无形资产-土地使用权 Intangible assets - land use rights 8}Su7v1
无形资产-商誉 Intangible assets - goodwill /yL:_6c-
无形资产减值准备 Impairment of intangible assets ]}jY]
l
长期待摊费用 Deferred assets QP4`r#,
未确认融资费用 Unrecognized finance fees ;Z}V}B
其他长期资产 Other long term assets Fr
D,)Ad8Q
递延税款借项 Deferred assets debits /,2${$c!
应付票据 Notes payable m_r_4BP
应付帐款 Trade creditors /(skIvE|
预收帐款 Adanvances from customers ){XG%n
C
代销商品款 Consignment-in payables >-YWq
其他应交款 Other payable to government HtGGcO'bqg
其他应付款 Other creditors )6Qk|gIu(
应付股利 Proposed dividends ""^.fh
待转资产价值 Donated assets S t0AV.N1
预计负债 Accrued liabilities r2
o-/$
应付短期债券 Short-term debentures payable GHo=)NTjy
其他流动负债 Other current liabilities N}j^55M_]
预提费用 Accrued expenses @~`2Lo/
应付工资 Payroll payable E cW$'>^
应付福利费 Welfare payable olO&7jh7|
短期借款-抵押借款 Bank loans - Short term - pledged ~F9WR5}]
短期借款-信用借款 Bank loans - Short term - credit mu =H&JC
短期借款-担保借款 Bank loans - Short term - guaranteed PEX(*GS
一年内到期长期借款 Long term loans due within one year / =2
一年内到期长期应付款 Long term payable due within one year tL~?)2uEN
长期借款 Bank loans - Long term 1A b=1g{
应付债券-债券面值 Bond payable - Par value I!sB$=n
应付债券-债券溢价 Bond payable - Excess
6v}WdK
应付债券-债券折价 Bond payable - Discount QGV~Y+
应付债券-应计利息 Bond payable - Accrued interest CJu
3h&Rp
长期应付款 Long term payable B?)=d,E
专项应付款 Specific payable fd Rw:K8
其他长期负债 Other long term liabilities ce\ F~8y
应交税金-所得税 Tax payable - income tax zg83->[
应交税金-增值税 Tax payable - VAT _oJq32
应交税金-营业税 Tax payable - business tax $zuemjW3p
应交税金-消费税 Tax payable - consumable tax 7I_lTu(
应交税金-其他 Tax payable - others pC'GKk 8
递延税款贷项 Deferred taxation credit 'Nbae-pf
股本 Share capital *PjW,
已归还投资 Investment returned kM
T73OI>_
利润分配-其他转入 Profit appropriation - other transfer in +aWI"d--h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ge]2g0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r*!sA5
利润分配-提取储备基金 Profit appropriation - reserve fund RuHMD"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +B#3!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y|iJO>_Uu=
利润分配-利润归还投资 Profit appropriation - return investment by profit GKNH{|B$D
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S@a#,,\[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v8xNtUxN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G.}
3hd0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /Ma"a
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期初未分配利润 Retained earnings, beginning of the year &k+'TcWm
资本公积-股本溢价 Capital surplus - share premium V_g9oR_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `2@t) :
资本公积-接受现金捐赠 Capital surplus - cash donation <([1(SY2e
资本公积-股权投资准备 Capital surplus - investment reserve FaNH+LPe
资本公积-拨款转入 Capital surplus - subsidiary nsJN)Pt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;hOrL
y&O
资本公积-其他 Capital surplus - others .Qp 5wCkM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D$RQD{*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @,63%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D+.h*{gD
盈余公积-储备基金 Surplus reserve - reserve fund Q4_+3-g<7L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bS+by'Ea1W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8h#/b1\
主营业务收入 Sales U'st\Dt
主营业务成本 Cost of sales 6uYCU|JsU
主营业务税金及附加 Sales tax 0~\Dd0W/:`
营业费用 Operating expenses +FWkhmTv
管理费用 General and administrative expenses f-?00*T
财务费用 Financial expenses XTHy
CK
投资收益 Investment income mk;l;!*T8
其他业务收入 Other operating income uOqWMRsoi
营业外收入 Non-operating income ,?+rM ;
补贴收入 Subsidy income se9X
其他业务支出 Other operating expenses $^Dx4:k<2
营业外支出 Non-operating expenses c8sY#I
所得税 Income tax 8}0W_C U,
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