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 。 -LTKpN`[@
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现金 Cash in hand ]bm
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银行存款 Cash in bank |XRImeF'd
其他货币资金-外埠存款Other monetary assets - cash in other cities k0L] R5W
其他货币资金-银行本票 Other monetary assets - cashier‘s check wxE?3%.j\
其他货币资金-银行汇票 Other monetary assets - bank draft %,/lqc Fo
其他货币资金-信用卡 Other monetary assets - credit cards 9e!vA6Fx
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8!&nKy<Y
其他货币资金-存出投资款 Other monetary assets - cash for investment @D)Z{=>{=5
短期投资-股票投资 Investments - Short term - stocks Ry&q1j
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds ) V36t{
短期投资-其他投资 Investments - Short term - others %]!adro~
短期投资跌价准备 Provision for short-term investment Ql8bt77eI-
长期股权投资-股票投资 Long term equity investment - stocks 3Hw[s0[$
长期股权投资-其他股权投资 Long term equity investment - others eJHp6)2
长期债券投资-债券投资 Long term securities investemnt - bonds ~h!
13!
长期债券投资-其他债权投资 Long term securities investment - others qNxB{0(D
长期投资减值准备 Provision for long-term investment \7Qb229?
应收票据 Notes receivable b0rX QMu
应收股利 Dividends receivable " !-Kd'V
应收利息 Interest receivable |f\D>Y%)
应收帐款 Trade debtors eCWPhB6l
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~EEs}i
预付帐款 Prepayment 'Dath>Y=
应收补贴款 Allowance receivable a[sKE?
其他应收款 Other debtors ]!Ou
e_-;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )T1iN(Z
其他流动资产 Other current assets s5&=Bsv
物资采购 Purchase :HRT 2I
原材料 Raw materials Ja|{1&J.
包装物 Packing materials K*Ks"
Vx
低值易耗品 Low value consumbles "UG
K8x
材料成本差异 Material cost difference xzm@
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自制半成品 Self-manufactured goods <^8*
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库存商品 Finished goods Z(e^ iH
商品进销差价 Difference between purchase & sales of commodities AOb]
qc
委托加工物资 Consigned processiong material dz-y}J11
委托代销商品 Consignment-out &w85[zs
受托代销商品 Consignment-in Q9c)k{QZ
分期收款发出商品 Goods on instalment sales 8AL\ST51x"
存货跌价准备 Provision for obsolete stocks Dz;HAyPj
待摊费用 Prepaid expenses aC!EWgwW[
待处理流动资产损益 Unsettled G/L on current assets D."=k{r.
待处理固定资产损益 Unsettled G/L on fixed assets ~Y7dH
Dn
委托贷款-本金 Consignment loan - principle c?E{fD"Fc3
委托贷款-利息 Consignment loan - interest 6B" egYv
委托贷款-减值准备 Consignment loan - provision ;b0NGa(k
固定资产-房屋建筑物 Fixed assets - Buildings (dqCa[
固定资产-机器设备 Fixed assets - Plant and machinery ,DQjDMjrf
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V5p0h~PK
固定资产-运输设备 Fixed assets - Automobiles p?# pT}1
累计折旧 Accumulated depreciation _mJG
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固定资产减值准备 Impairment of fixed assets (=u'sn:s
工程物资-专用材料 Project material - specific materials taWqSq!
工程物资-专用设备 Project material - specific equipment 0N;%2=2_E
工程物资-预付大型设备款 Project material - prepaid for equipment Q.Aa{d9e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
Q@S-f:!
在建工程 Construction in progress KpHw-6"
在建工程减值准备 Impairment of construction in progress S,jZ3^
固定资产清理 Disposal of fixed assets CvDxq:x
无形资产-专利权 Intangible assets - patent n
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无形资产-非专利技术 Intangible assets - industrial property and know-how *[}^[J
x
无形资产-商标权 Intangible assets - trademark rights $B (kZ
无形资产-土地使用权 Intangible assets - land use rights -c*\o3)
无形资产-商誉 Intangible assets - goodwill Yh<WA>=
无形资产减值准备 Impairment of intangible assets ZZxk]D<
长期待摊费用 Deferred assets J G$Z.s
未确认融资费用 Unrecognized finance fees ztll}
其他长期资产 Other long term assets vB0RKk}d5
递延税款借项 Deferred assets debits KP]"P*?
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应付票据 Notes payable w@-M{?R
应付帐款 Trade creditors vB'>[jvA|
预收帐款 Adanvances from customers EGVM)ur
代销商品款 Consignment-in payables <vV_%uoM
其他应交款 Other payable to government Ib=x~za@n
其他应付款 Other creditors }G
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应付股利 Proposed dividends P-`(0M7^
待转资产价值 Donated assets 9=`W p6Gmn
预计负债 Accrued liabilities 0#_'o ,
应付短期债券 Short-term debentures payable <0P5 o|
其他流动负债 Other current liabilities C[sh,
预提费用 Accrued expenses 5GzFoy)j>
应付工资 Payroll payable 7gF"=7{-
应付福利费 Welfare payable hX:"QXx
短期借款-抵押借款 Bank loans - Short term - pledged 4?\:{1X=
短期借款-信用借款 Bank loans - Short term - credit dT"hNHaf
短期借款-担保借款 Bank loans - Short term - guaranteed p'_%aVm7
一年内到期长期借款 Long term loans due within one year V)ig)(CT
一年内到期长期应付款 Long term payable due within one year ]=pR
长期借款 Bank loans - Long term AIYmS#V1W2
应付债券-债券面值 Bond payable - Par value *ISZlR\#
应付债券-债券溢价 Bond payable - Excess GLMm(
应付债券-债券折价 Bond payable - Discount $'rG-g!f\
应付债券-应计利息 Bond payable - Accrued interest NPa\Cg[
长期应付款 Long term payable , t5 '
专项应付款 Specific payable e'%v1-&sP
其他长期负债 Other long term liabilities kYzKU
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应交税金-所得税 Tax payable - income tax 'a6<ixgo0
应交税金-增值税 Tax payable - VAT V~G`kkNy
应交税金-营业税 Tax payable - business tax 'k0[rDFc#3
应交税金-消费税 Tax payable - consumable tax =@&cH Y
应交税金-其他 Tax payable - others 1\*\?\T>_
递延税款贷项 Deferred taxation credit YyAJ m^o
股本 Share capital /P|fB]p
已归还投资 Investment returned #DU26nCL
利润分配-其他转入 Profit appropriation - other transfer in G2bDf-1ew
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^!<dgBNj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S-Y=-"
利润分配-提取储备基金 Profit appropriation - reserve fund [epi#]m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Hb} X-6N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2Y\
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利润分配-利润归还投资 Profit appropriation - return investment by profit H,fZ!8(A_)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ygJr=_iA9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q;g>t5]a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L!0OC''C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e}/Lk5q!
期初未分配利润 Retained earnings, beginning of the year klg25 #t
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B~]5$-
资本公积-接受现金捐赠 Capital surplus - cash donation X+L) -d
资本公积-股权投资准备 Capital surplus - investment reserve 3~ S'LxV
资本公积-拨款转入 Capital surplus - subsidiary d@`M
CchCB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c\B|KhDk
资本公积-其他 Capital surplus - others &,A64y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N{
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gb
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IW 21T
盈余公积-储备基金 Surplus reserve - reserve fund {~!q`Dr3?q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund b2aF 'y/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \%PaceH
主营业务收入 Sales j
8*ZF
主营业务成本 Cost of sales HEA#b
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主营业务税金及附加 Sales tax 5^']+5_vb
营业费用 Operating expenses jK \T|vGJa
管理费用 General and administrative expenses 1)
ta
财务费用 Financial expenses '!l1=cZD
投资收益 Investment income Ee4&g
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其他业务收入 Other operating income 3vcO!6Z5
营业外收入 Non-operating income \fA{1
补贴收入 Subsidy income ~ P~
其他业务支出 Other operating expenses m_?d=o
营业外支出 Non-operating expenses G!K]W:m
所得税 Income tax IDnC<