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 。 ts(u7CJd
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现金 Cash in hand m;
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银行存款 Cash in bank u4T$
其他货币资金-外埠存款Other monetary assets - cash in other cities eD(5+bm
其他货币资金-银行本票 Other monetary assets - cashier‘s check )TVd4s(e
其他货币资金-银行汇票 Other monetary assets - bank draft ZJcX-Z!\
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit #"c'eG0
其他货币资金-存出投资款 Other monetary assets - cash for investment r?Mf3U^G
短期投资-股票投资 Investments - Short term - stocks xx1l Ecj
短期投资-债券投资 Investments - Short term - bonds .czUJyFms}
短期投资-基金投资 Investments - Short term - funds *-fd$l.
短期投资-其他投资 Investments - Short term - others >WZbbd-
短期投资跌价准备 Provision for short-term investment Hmm0H6&u
长期股权投资-股票投资 Long term equity investment - stocks YC St X)r
长期股权投资-其他股权投资 Long term equity investment - others )M"NMUuU"
长期债券投资-债券投资 Long term securities investemnt - bonds T<>B5G~%
长期债券投资-其他债权投资 Long term securities investment - others UkD\ma
长期投资减值准备 Provision for long-term investment (x/:j*`K
应收票据 Notes receivable 6&'kN2
应收股利 Dividends receivable {R63n
应收利息 Interest receivable V;R gO}
应收帐款 Trade debtors 6
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kl~/tbf
预付帐款 Prepayment *^g]QQ
应收补贴款 Allowance receivable "|J6*s
其他应收款 Other debtors 12L`Gi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets <Qv/#
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物资采购 Purchase MC,Qv9
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原材料 Raw materials 2DsP "q79k
包装物 Packing materials _IOUhMo
低值易耗品 Low value consumbles IEm~^D#<
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材料成本差异 Material cost difference ;*zLf 9i
自制半成品 Self-manufactured goods QGOkB
库存商品 Finished goods *2~WP'~PQd
商品进销差价 Difference between purchase & sales of commodities _2`b$/)-
委托加工物资 Consigned processiong material 'l!\2Wv2
委托代销商品 Consignment-out re%XaL
受托代销商品 Consignment-in )YwEl72c
分期收款发出商品 Goods on instalment sales R!/JZ@au<
存货跌价准备 Provision for obsolete stocks 3'6 UvAXFH
待摊费用 Prepaid expenses Go:
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待处理流动资产损益 Unsettled G/L on current assets 6y
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待处理固定资产损益 Unsettled G/L on fixed assets T
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委托贷款-本金 Consignment loan - principle =Azk
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委托贷款-利息 Consignment loan - interest |[5;
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委托贷款-减值准备 Consignment loan - provision `_GCS,/t
固定资产-房屋建筑物 Fixed assets - Buildings t@#5
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固定资产-机器设备 Fixed assets - Plant and machinery 8;"%x|iBoL
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,)d`_AD+5
固定资产-运输设备 Fixed assets - Automobiles IFr"IOr'l
累计折旧 Accumulated depreciation w0nbL^f
固定资产减值准备 Impairment of fixed assets 19(x$=:
工程物资-专用材料 Project material - specific materials Z-ci[Zv
工程物资-专用设备 Project material - specific equipment 6r
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工程物资-预付大型设备款 Project material - prepaid for equipment r|ZB3L|7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BcpbS%S
在建工程 Construction in progress 1TA!9cz0Z
在建工程减值准备 Impairment of construction in progress Yz[Rl
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固定资产清理 Disposal of fixed assets zb[kRo&a0W
无形资产-专利权 Intangible assets - patent Ca?w"m~h
无形资产-非专利技术 Intangible assets - industrial property and know-how aw lq/
无形资产-商标权 Intangible assets - trademark rights BB3a8
无形资产-土地使用权 Intangible assets - land use rights IMdp"
无形资产-商誉 Intangible assets - goodwill fX,O9d$
无形资产减值准备 Impairment of intangible assets "WGKwi=W
长期待摊费用 Deferred assets Z>3~n
未确认融资费用 Unrecognized finance fees Hr}"g@ <
其他长期资产 Other long term assets X#0yOSR
递延税款借项 Deferred assets debits Cb<7?),vK
应付票据 Notes payable 6ZI7V!k
应付帐款 Trade creditors BHgs,
预收帐款 Adanvances from customers .Xf_U.h$*@
代销商品款 Consignment-in payables +&
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其他应交款 Other payable to government v+sF0
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其他应付款 Other creditors #k>n5cR@0
应付股利 Proposed dividends S{2;PaK
待转资产价值 Donated assets yr>J^Et%_
预计负债 Accrued liabilities 3"0QW4A
应付短期债券 Short-term debentures payable am
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其他流动负债 Other current liabilities ?RG;q
预提费用 Accrued expenses 6K8v:yYPa
应付工资 Payroll payable =&"pG`x
应付福利费 Welfare payable avG#0AY
短期借款-抵押借款 Bank loans - Short term - pledged |p+FIr+
短期借款-信用借款 Bank loans - Short term - credit 7u^wO<
短期借款-担保借款 Bank loans - Short term - guaranteed 1z2v[S&pk
一年内到期长期借款 Long term loans due within one year /#:*hn
一年内到期长期应付款 Long term payable due within one year b9i_\
长期借款 Bank loans - Long term RYC%;h
应付债券-债券面值 Bond payable - Par value B&59c*K
应付债券-债券溢价 Bond payable - Excess N@k'
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应付债券-债券折价 Bond payable - Discount 'CqAjlj
应付债券-应计利息 Bond payable - Accrued interest O3slYd&V
长期应付款 Long term payable O(0a l#Fvj
专项应付款 Specific payable 9%ct
其他长期负债 Other long term liabilities "3Dnp?gB
应交税金-所得税 Tax payable - income tax #LR6wEk
应交税金-增值税 Tax payable - VAT 8aRmHy"9l
应交税金-营业税 Tax payable - business tax {*CG&-k2D
应交税金-消费税 Tax payable - consumable tax 6z~ [Ay
应交税金-其他 Tax payable - others !7#*Wdt+P
递延税款贷项 Deferred taxation credit *Z.{1
股本 Share capital G^
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已归还投资 Investment returned Z9% u,Cb
利润分配-其他转入 Profit appropriation - other transfer in 5B8/"G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G&wYV[Ln
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3#udzC
利润分配-提取储备基金 Profit appropriation - reserve fund ^HP$r*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T=V{3v@zs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jq>5:"jZ0
利润分配-利润归还投资 Profit appropriation - return investment by profit <daH0l0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x3Fn'+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K|~!oQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]NWcd~"b!Z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Cx`RF
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期初未分配利润 Retained earnings, beginning of the year wp~KrUlR
资本公积-股本溢价 Capital surplus - share premium Z
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |4aU&OX
资本公积-接受现金捐赠 Capital surplus - cash donation r_'];
资本公积-股权投资准备 Capital surplus - investment reserve 'S
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资本公积-拨款转入 Capital surplus - subsidiary i+I.>L/S
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }\N ~%?6D
资本公积-其他 Capital surplus - others 5 8U[IGs(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #z_.!E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r`)'Kd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DBvozTsF~
盈余公积-储备基金 Surplus reserve - reserve fund `N}'5{I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yQu/({D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t?weD{O
主营业务收入 Sales LG(" <CU
主营业务成本 Cost of sales ?5pZp
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主营业务税金及附加 Sales tax Pa|*Jcr
营业费用 Operating expenses ZL!5dT&@W
管理费用 General and administrative expenses jM{5nRQ
财务费用 Financial expenses
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投资收益 Investment income +]H!q
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其他业务收入 Other operating income "x_G6JE4tv
营业外收入 Non-operating income r:U<cLT[9
补贴收入 Subsidy income KUq(&H7
其他业务支出 Other operating expenses pwVGe|h%,
营业外支出 Non-operating expenses *a(GG
所得税 Income tax }b<w \9AF
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