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 。 Ru)(dvk}S
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现金 Cash in hand PdR >;$1
银行存款 Cash in bank w'd.;
其他货币资金-外埠存款Other monetary assets - cash in other cities 6/|U
其他货币资金-银行本票 Other monetary assets - cashier‘s check }g}6qCv7
其他货币资金-银行汇票 Other monetary assets - bank draft Am#m>^!qb
其他货币资金-信用卡 Other monetary assets - credit cards 0[lS(K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bKYY{V55
其他货币资金-存出投资款 Other monetary assets - cash for investment yHl@_rN
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短期投资-股票投资 Investments - Short term - stocks wjuGq.qIu
短期投资-债券投资 Investments - Short term - bonds GL/ KB
短期投资-基金投资 Investments - Short term - funds gC0;2
短期投资-其他投资 Investments - Short term - others xYmdCf@H
短期投资跌价准备 Provision for short-term investment E\w+kAAf
长期股权投资-股票投资 Long term equity investment - stocks V{KjRSVf=
长期股权投资-其他股权投资 Long term equity investment - others _]P
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长期债券投资-债券投资 Long term securities investemnt - bonds NvcHv7,
长期债券投资-其他债权投资 Long term securities investment - others P!5Z]+B#
长期投资减值准备 Provision for long-term investment %Hh3u$Y,
应收票据 Notes receivable 6mwvI4)
应收股利 Dividends receivable _~PO
应收利息 Interest receivable )eECOfmnZ
应收帐款 Trade debtors ?J<T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mLJDxh'B
预付帐款 Prepayment .XI
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应收补贴款 Allowance receivable NP "ylMr7P
其他应收款 Other debtors [qiOd!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .M8=^,h^K
其他流动资产 Other current assets @2u#93Y
物资采购 Purchase Bn{)|&;
原材料 Raw materials rrAqI$6
包装物 Packing materials D
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低值易耗品 Low value consumbles RXM}hqeG
材料成本差异 Material cost difference \OP9_J(*
自制半成品 Self-manufactured goods uw_H:-J
库存商品 Finished goods ikr7DBLt
商品进销差价 Difference between purchase & sales of commodities 1ADv?+j)A/
委托加工物资 Consigned processiong material t
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委托代销商品 Consignment-out z<t>hzl7
受托代销商品 Consignment-in ^eobp.U
分期收款发出商品 Goods on instalment sales b]w[*<f?
存货跌价准备 Provision for obsolete stocks qT$)Rb&
待摊费用 Prepaid expenses uNy!<u
待处理流动资产损益 Unsettled G/L on current assets 9T$u+GX'
待处理固定资产损益 Unsettled G/L on fixed assets ~zMDY F"&
委托贷款-本金 Consignment loan - principle +ZX.1[O
委托贷款-利息 Consignment loan - interest vffH
委托贷款-减值准备 Consignment loan - provision fL2^\dB;
固定资产-房屋建筑物 Fixed assets - Buildings !j{CuA/
固定资产-机器设备 Fixed assets - Plant and machinery };^}
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '<W<B!HP5Z
固定资产-运输设备 Fixed assets - Automobiles %;tJQ%6-.S
累计折旧 Accumulated depreciation ^@K
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固定资产减值准备 Impairment of fixed assets .D!WO
工程物资-专用材料 Project material - specific materials z<i,D08|d
工程物资-专用设备 Project material - specific equipment PGkCOmq
工程物资-预付大型设备款 Project material - prepaid for equipment K>$qun?5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2
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在建工程 Construction in progress oJh"@6u6K
在建工程减值准备 Impairment of construction in progress 2Y$
固定资产清理 Disposal of fixed assets BtzYA"
无形资产-专利权 Intangible assets - patent a>w~FUm*
无形资产-非专利技术 Intangible assets - industrial property and know-how 1U'ZVJ5bpK
无形资产-商标权 Intangible assets - trademark rights W/=7jM
无形资产-土地使用权 Intangible assets - land use rights lA]N04 d
无形资产-商誉 Intangible assets - goodwill "Vx6 #u@}
无形资产减值准备 Impairment of intangible assets \OT6L'l],
长期待摊费用 Deferred assets _-RyHgX
未确认融资费用 Unrecognized finance fees djfU:$!j&
其他长期资产 Other long term assets L0xsazX:x
递延税款借项 Deferred assets debits ~3d*b
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应付票据 Notes payable 50*@.!^*
应付帐款 Trade creditors UhdqY]
预收帐款 Adanvances from customers x%pRDytA
代销商品款 Consignment-in payables p_r4^p\
其他应交款 Other payable to government 8+ hhdy*b
其他应付款 Other creditors - zQ<ZE
应付股利 Proposed dividends HD H
待转资产价值 Donated assets ]);NnsG
预计负债 Accrued liabilities ?9Ma^C;}
应付短期债券 Short-term debentures payable W
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其他流动负债 Other current liabilities LZa
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预提费用 Accrued expenses w,/6B&|
应付工资 Payroll payable J)Ol"LXV
应付福利费 Welfare payable tH,sql)
短期借款-抵押借款 Bank loans - Short term - pledged 9(Jy0]E~
短期借款-信用借款 Bank loans - Short term - credit 5VZjDg?
短期借款-担保借款 Bank loans - Short term - guaranteed %4/xH9
一年内到期长期借款 Long term loans due within one year 2LC
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一年内到期长期应付款 Long term payable due within one year X|' 2R^V.
长期借款 Bank loans - Long term +KP_yUq[
应付债券-债券面值 Bond payable - Par value >:$"a
应付债券-债券溢价 Bond payable - Excess }jiK3?e
应付债券-债券折价 Bond payable - Discount \OY}GRKt
应付债券-应计利息 Bond payable - Accrued interest kT2Wm/L
长期应付款 Long term payable X.eB ;w/}
专项应付款 Specific payable }/
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其他长期负债 Other long term liabilities 7D9]R#-K
应交税金-所得税 Tax payable - income tax gH'3 dS!{
应交税金-增值税 Tax payable - VAT -K^41W71
应交税金-营业税 Tax payable - business tax #Wk5E2t
应交税金-消费税 Tax payable - consumable tax -;/
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应交税金-其他 Tax payable - others 0qR$J
递延税款贷项 Deferred taxation credit EZ{\D!_Y
股本 Share capital _A3X6
已归还投资 Investment returned A%n?}
利润分配-其他转入 Profit appropriation - other transfer in PkO!'X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7H#2WFQ7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +4HlRGH
利润分配-提取储备基金 Profit appropriation - reserve fund 0ERsMnU'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3Y(9\}E@`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 70=(.[^+
利润分配-利润归还投资 Profit appropriation - return investment by profit qK,V$l(4#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends C=yD3mVz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +`Fb_m)f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tvT4S
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lvPpCAXY
期初未分配利润 Retained earnings, beginning of the year B/G3T
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资本公积-股本溢价 Capital surplus - share premium rei5{PC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #<]Iz'\`
资本公积-接受现金捐赠 Capital surplus - cash donation m_$JWv\|\
资本公积-股权投资准备 Capital surplus - investment reserve |(&oI(l5K
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation "qE {a>d
资本公积-其他 Capital surplus - others :G0+;[?N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {lMqcK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dk8y>uLr_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1w17L]4
盈余公积-储备基金 Surplus reserve - reserve fund {(!)P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -$9
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4&]%e6,jH
主营业务收入 Sales C#h76fpH
主营业务成本 Cost of sales W} Zb~[,
主营业务税金及附加 Sales tax =Sa~\k+
营业费用 Operating expenses VfRs[3Q
管理费用 General and administrative expenses sS|<&
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财务费用 Financial expenses 0mVuD\#=!
投资收益 Investment income PF67z]<o
其他业务收入 Other operating income ?yf_
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营业外收入 Non-operating income >]-<uT_
补贴收入 Subsidy income PqI![KxZW
其他业务支出 Other operating expenses 7JS#a=D#
营业外支出 Non-operating expenses 8F)=n \
所得税 Income tax #w;;D7{@m
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