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 。 RyQ\5^z
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现金 Cash in hand +6)kX4
银行存款 Cash in bank %%,hR'+|
其他货币资金-外埠存款Other monetary assets - cash in other cities p F*~)e
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?CW^*So
其他货币资金-银行汇票 Other monetary assets - bank draft qMdtJ(gq
其他货币资金-信用卡 Other monetary assets - credit cards t2%@py*bU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Gl
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其他货币资金-存出投资款 Other monetary assets - cash for investment vua1i
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短期投资-股票投资 Investments - Short term - stocks 2N8sq(LK{
短期投资-债券投资 Investments - Short term - bonds (9 z.IH7}k
短期投资-基金投资 Investments - Short term - funds QRZTT qG
短期投资-其他投资 Investments - Short term - others 9 c5G6n0
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
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长期股权投资-其他股权投资 Long term equity investment - others tTh;.88Z{
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 -anFt+f-
长期投资减值准备 Provision for long-term investment Hs`
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应收票据 Notes receivable z'}= A
应收股利 Dividends receivable ])ALAAIc-
应收利息 Interest receivable i&'^9"Z)O
应收帐款 Trade debtors O$u
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment 0m YZ7S5g
应收补贴款 Allowance receivable p5# P
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其他应收款 Other debtors GKsL~;8"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [cLU*:
其他流动资产 Other current assets JU=\]E@8c
物资采购 Purchase zTBi{KrZ
原材料 Raw materials W
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包装物 Packing materials z2nUul(2
低值易耗品 Low value consumbles OxHw1k
材料成本差异 Material cost difference q~'
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自制半成品 Self-manufactured goods <.7I8B7
库存商品 Finished goods 7k#${,k
商品进销差价 Difference between purchase & sales of commodities K0DXOVT\
委托加工物资 Consigned processiong material J,0WQQnb
委托代销商品 Consignment-out Fb{`a[&
受托代销商品 Consignment-in 77&^$JpM
分期收款发出商品 Goods on instalment sales &(uF&-PwO4
存货跌价准备 Provision for obsolete stocks B-ri}PA
待摊费用 Prepaid expenses K.iH
待处理流动资产损益 Unsettled G/L on current assets .1z$ A
待处理固定资产损益 Unsettled G/L on fixed assets ?Str*XA;
委托贷款-本金 Consignment loan - principle ^2;(2s
委托贷款-利息 Consignment loan - interest hA1gkEM2o
委托贷款-减值准备 Consignment loan - provision 2c>H(t h=
固定资产-房屋建筑物 Fixed assets - Buildings Q1ABn
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固定资产-机器设备 Fixed assets - Plant and machinery w(e+o.:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $kD`$L@U
固定资产-运输设备 Fixed assets - Automobiles c]aK
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累计折旧 Accumulated depreciation '^oGDlkr H
固定资产减值准备 Impairment of fixed assets &W)+8N,L
工程物资-专用材料 Project material - specific materials bUAR<R'E
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment =6Kv`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production nzE,F\k
在建工程 Construction in progress wUIsi<Oj
在建工程减值准备 Impairment of construction in progress l`M5'r]l
固定资产清理 Disposal of fixed assets =FD`A#\C~
无形资产-专利权 Intangible assets - patent O2'bNR
无形资产-非专利技术 Intangible assets - industrial property and know-how ll<9f)
无形资产-商标权 Intangible assets - trademark rights `3sy>GU?
无形资产-土地使用权 Intangible assets - land use rights RLu$$Eb
无形资产-商誉 Intangible assets - goodwill 5;K-,"UQ
无形资产减值准备 Impairment of intangible assets kP}hUrDX5
长期待摊费用 Deferred assets 1hMX(N
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未确认融资费用 Unrecognized finance fees mOz&6T<|
其他长期资产 Other long term assets mS)|6=Y
递延税款借项 Deferred assets debits kh>SrW]B%
应付票据 Notes payable z7@(uIl=X
应付帐款 Trade creditors ;1R?9JN"
预收帐款 Adanvances from customers Oj4u!SY\j
代销商品款 Consignment-in payables [N+ m5{tT
其他应交款 Other payable to government _86*.3fQG
其他应付款 Other creditors )ZgER[
应付股利 Proposed dividends L&DF,fWsF&
待转资产价值 Donated assets bU:}ZO^S
预计负债 Accrued liabilities P+;CE|J`X
应付短期债券 Short-term debentures payable 8=n9
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其他流动负债 Other current liabilities }o!#_N0T
预提费用 Accrued expenses tkdBlG]!
应付工资 Payroll payable sx[&4 k[
应付福利费 Welfare payable !0!U01SWa
短期借款-抵押借款 Bank loans - Short term - pledged f- k|w%R@
短期借款-信用借款 Bank loans - Short term - credit c+Q.?vJ
短期借款-担保借款 Bank loans - Short term - guaranteed )O2Nlk~l&
一年内到期长期借款 Long term loans due within one year U=&^H!LVY
一年内到期长期应付款 Long term payable due within one year l?o-!M{
长期借款 Bank loans - Long term ~<2 IIR$H
应付债券-债券面值 Bond payable - Par value k"q!|+&Fs
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount *gM,x4 Y
应付债券-应计利息 Bond payable - Accrued interest jIx8k8
长期应付款 Long term payable +&7[lsD*
专项应付款 Specific payable 't0+:o">:
其他长期负债 Other long term liabilities LL= Z$U
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应交税金-所得税 Tax payable - income tax 68koQgI[^
应交税金-增值税 Tax payable - VAT /i-xX*
应交税金-营业税 Tax payable - business tax bVa+kYE
应交税金-消费税 Tax payable - consumable tax X6LhM
应交税金-其他 Tax payable - others 3wN?|N
递延税款贷项 Deferred taxation credit MG7 ?N #
股本 Share capital rP^TN^bd|
已归还投资 Investment returned Ge^zX$.'
利润分配-其他转入 Profit appropriation - other transfer in )h>\05|T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5|<yfk8*J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jb|mip@`
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利润分配-提取储备基金 Profit appropriation - reserve fund *PSvHXNi
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b)on
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nabBU4;h
利润分配-利润归还投资 Profit appropriation - return investment by profit T3USNc51
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w24{_ N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^wx%CdFm'P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]6$,IKE7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j4~7akG
期初未分配利润 Retained earnings, beginning of the year oUJj5iu}
资本公积-股本溢价 Capital surplus - share premium f7XQ~b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GBH
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资本公积-接受现金捐赠 Capital surplus - cash donation NJ;"jQ-
资本公积-股权投资准备 Capital surplus - investment reserve \H Wcd|
资本公积-拨款转入 Capital surplus - subsidiary w5F4"nl#O}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]{f^;y8
资本公积-其他 Capital surplus - others GVmC }>z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?S (im
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7d&DrI@~
盈余公积-储备基金 Surplus reserve - reserve fund _GVE^yW~
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund _iG2J&1'L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X+=-f^)&
主营业务收入 Sales 403[oOj
主营业务成本 Cost of sales $> "J"IX
主营业务税金及附加 Sales tax Bk?8zYp
营业费用 Operating expenses QWrIa1.JC
管理费用 General and administrative expenses
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财务费用 Financial expenses FJP< bREQ
投资收益 Investment income X}ZlWJ
其他业务收入 Other operating income Vy-28icZ`
营业外收入 Non-operating income %'Zc2h&z
补贴收入 Subsidy income IByf_E;r
其他业务支出 Other operating expenses z;i4N3-:
营业外支出 Non-operating expenses )PR3s1S^
所得税 Income tax x^A7'ad0
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