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 。 *sPG,6>
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现金 Cash in hand (*CGZDg
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities (Q /Kp*a
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft TcP
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其他货币资金-信用卡 Other monetary assets - credit cards `c
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6L)]nE0^
其他货币资金-存出投资款 Other monetary assets - cash for investment M'"@l$[QM
短期投资-股票投资 Investments - Short term - stocks E7K(I ?
短期投资-债券投资 Investments - Short term - bonds *t-Wol
短期投资-基金投资 Investments - Short term - funds 3r[}'ba\
短期投资-其他投资 Investments - Short term - others t;?TXAA
短期投资跌价准备 Provision for short-term investment "B~ow{3
长期股权投资-股票投资 Long term equity investment - stocks d;-/F b{4
长期股权投资-其他股权投资 Long term equity investment - others \~O}V~wE
长期债券投资-债券投资 Long term securities investemnt - bonds I5$@1+B
长期债券投资-其他债权投资 Long term securities investment - others :{YOJDtR
长期投资减值准备 Provision for long-term investment a1 I"Sh
应收票据 Notes receivable ~}g"Fe
应收股利 Dividends receivable l1utk8'-
应收利息 Interest receivable ha%3%O8Z
应收帐款 Trade debtors Gd]!D~[1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors rphfW:
预付帐款 Prepayment j=C o
应收补贴款 Allowance receivable e_6-+l!f
其他应收款 Other debtors Z^ e?V7q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N!u(G
其他流动资产 Other current assets =(-oQ<@v
物资采购 Purchase {r$n
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原材料 Raw materials QS*!3?%
包装物 Packing materials ]0+5@c
低值易耗品 Low value consumbles ;Az9p h
材料成本差异 Material cost difference ?<l,a!V'6
自制半成品 Self-manufactured goods )U~,q>H+
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库存商品 Finished goods YjT7_|`(]
商品进销差价 Difference between purchase & sales of commodities Pl>S1
委托加工物资 Consigned processiong material x2KIGG^
委托代销商品 Consignment-out
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受托代销商品 Consignment-in (}|QSf:
分期收款发出商品 Goods on instalment sales ,hV}wK!
存货跌价准备 Provision for obsolete stocks F_?aoP&5
待摊费用 Prepaid expenses bi^Xdu
待处理流动资产损益 Unsettled G/L on current assets )G
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待处理固定资产损益 Unsettled G/L on fixed assets c5 ($*tTT
委托贷款-本金 Consignment loan - principle |K H&,
委托贷款-利息 Consignment loan - interest C
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委托贷款-减值准备 Consignment loan - provision ZE!dg^-L
固定资产-房屋建筑物 Fixed assets - Buildings '}Tf9L%
固定资产-机器设备 Fixed assets - Plant and machinery Q|O! cEW/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QNk\y@yKw
固定资产-运输设备 Fixed assets - Automobiles p7\}X. L
累计折旧 Accumulated depreciation CfSpwkg
固定资产减值准备 Impairment of fixed assets |BO!q9633V
工程物资-专用材料 Project material - specific materials 7<ZP (I5X
工程物资-专用设备 Project material - specific equipment %B,>6 `[
工程物资-预付大型设备款 Project material - prepaid for equipment {NS6y \,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RwG@C|sG
在建工程 Construction in progress iEtnwSt
在建工程减值准备 Impairment of construction in progress /hojm6MM
固定资产清理 Disposal of fixed assets EqN_VT@
无形资产-专利权 Intangible assets - patent #-0}r
无形资产-非专利技术 Intangible assets - industrial property and know-how ;{zgp
无形资产-商标权 Intangible assets - trademark rights B``)
无形资产-土地使用权 Intangible assets - land use rights Vm_waa
无形资产-商誉 Intangible assets - goodwill VdVUYp
无形资产减值准备 Impairment of intangible assets E&}@P0^
长期待摊费用 Deferred assets #i8] f{
未确认融资费用 Unrecognized finance fees 3XCePA5z
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits kb27$4mm
应付票据 Notes payable Y"x9B%e
应付帐款 Trade creditors SnK#YQCDt
预收帐款 Adanvances from customers [SFX;v!9
代销商品款 Consignment-in payables DRo?7_
其他应交款 Other payable to government jJ}3WJ
其他应付款 Other creditors Y[hTO.LF
应付股利 Proposed dividends Xx=jN1=
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待转资产价值 Donated assets GE2
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预计负债 Accrued liabilities *gq~~(jH
应付短期债券 Short-term debentures payable 0 e}N{,&Y
其他流动负债 Other current liabilities x*Lm{c5+
预提费用 Accrued expenses !`3q9RT3."
应付工资 Payroll payable G,VTFM6
应付福利费 Welfare payable 4\cJ}p}LZ{
短期借款-抵押借款 Bank loans - Short term - pledged 0Y%u[i/
短期借款-信用借款 Bank loans - Short term - credit D8`dEB2|S
短期借款-担保借款 Bank loans - Short term - guaranteed Gk!06
一年内到期长期借款 Long term loans due within one year /M}jF*5N
一年内到期长期应付款 Long term payable due within one year 8"f Z>XQ
长期借款 Bank loans - Long term XM9}ax
应付债券-债券面值 Bond payable - Par value YA";&|V
应付债券-债券溢价 Bond payable - Excess q_h=O1W
应付债券-债券折价 Bond payable - Discount #
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应付债券-应计利息 Bond payable - Accrued interest dB{VY+!
长期应付款 Long term payable J=%(f1X<W
专项应付款 Specific payable -HE@wda
其他长期负债 Other long term liabilities Z{9
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应交税金-所得税 Tax payable - income tax [>rX/a%c
应交税金-增值税 Tax payable - VAT 7K 8tz}
应交税金-营业税 Tax payable - business tax tX<.
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应交税金-消费税 Tax payable - consumable tax E{Tvjh+
应交税金-其他 Tax payable - others kM#ZpI&0%
递延税款贷项 Deferred taxation credit =B+^-2G8
股本 Share capital Dd3GdG@*~
已归还投资 Investment returned &!kD81?Mm
利润分配-其他转入 Profit appropriation - other transfer in p\
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "kS(b4^
利润分配-提取储备基金 Profit appropriation - reserve fund \:'|4D]'
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _P^ xX'v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *!~jHy8F
利润分配-利润归还投资 Profit appropriation - return investment by profit #RJFJb/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends pb\W7G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }JF,:g
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3 NLC~CJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gcaXN6 C
期初未分配利润 Retained earnings, beginning of the year >ZE
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资本公积-股本溢价 Capital surplus - share premium "JH
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p$qp
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资本公积-接受现金捐赠 Capital surplus - cash donation U2lDTRt
资本公积-股权投资准备 Capital surplus - investment reserve q|;Sn
资本公积-拨款转入 Capital surplus - subsidiary Y&G]M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /3(|P
资本公积-其他 Capital surplus - others eJ=K*t|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ls^|j%$J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'Q^P#<<
盈余公积-储备基金 Surplus reserve - reserve fund X-Yy1"6m1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y$@?Y/rhR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /]_a\x5Ss
主营业务收入 Sales JUf{;nt
主营业务成本 Cost of sales f|U
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主营业务税金及附加 Sales tax ~> xV
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营业费用 Operating expenses 2tEA8F~k
管理费用 General and administrative expenses 3;N+5*-
财务费用 Financial expenses zFR=inI
投资收益 Investment income KMhEU**
其他业务收入 Other operating income bG'"l qn
营业外收入 Non-operating income "TLY:V
补贴收入 Subsidy income zUe)f~4
其他业务支出 Other operating expenses OYj4G?c
营业外支出 Non-operating expenses Sh]g]xR
所得税 Income tax snl$v
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