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 。 /J#(8p
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现金 Cash in hand hX{,P:d=f
银行存款 Cash in bank U0_^6zd_
其他货币资金-外埠存款Other monetary assets - cash in other cities k|)fl l
其他货币资金-银行本票 Other monetary assets - cashier‘s check @zg}x0]
其他货币资金-银行汇票 Other monetary assets - bank draft tON>wmN
其他货币资金-信用卡 Other monetary assets - credit cards X@`a_XAfd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p'
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其他货币资金-存出投资款 Other monetary assets - cash for investment +%W8Juu
短期投资-股票投资 Investments - Short term - stocks i
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短期投资-债券投资 Investments - Short term - bonds SQ>i:D;
短期投资-基金投资 Investments - Short term - funds |Ghk8
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短期投资-其他投资 Investments - Short term - others P'Rw/co
短期投资跌价准备 Provision for short-term investment )Zr9
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长期股权投资-股票投资 Long term equity investment - stocks `}PYltW
长期股权投资-其他股权投资 Long term equity investment - others {]^Ixm-,f
长期债券投资-债券投资 Long term securities investemnt - bonds y>a?<*Y+e
长期债券投资-其他债权投资 Long term securities investment - others G>V6{g2Q
长期投资减值准备 Provision for long-term investment X.t4;
应收票据 Notes receivable [%.v;+L
应收股利 Dividends receivable F^O83[
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应收利息 Interest receivable q\6(_U#Tl
应收帐款 Trade debtors >7>
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors eQbHf
预付帐款 Prepayment =j,WQ66r3
应收补贴款 Allowance receivable A0DGDr PD
其他应收款 Other debtors $,4h\>1WP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (wDE!H7
其他流动资产 Other current assets FO2e7p^Q
物资采购 Purchase I/f\m}}ba
原材料 Raw materials /}? 7Eni
包装物 Packing materials J$3g3%
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低值易耗品 Low value consumbles [C "\]LiX
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods &
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库存商品 Finished goods ntW@Fm:bw>
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material t7+A!7b{
委托代销商品 Consignment-out Wgwd?@uK
受托代销商品 Consignment-in =01X
分期收款发出商品 Goods on instalment sales s*izhjjX
存货跌价准备 Provision for obsolete stocks R+M&\ 5
待摊费用 Prepaid expenses c5YPV"X
待处理流动资产损益 Unsettled G/L on current assets ,>
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待处理固定资产损益 Unsettled G/L on fixed assets 5f-b>=02
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest Y9+_MxC"
委托贷款-减值准备 Consignment loan - provision Kw
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固定资产-房屋建筑物 Fixed assets - Buildings 5> x_G#W
固定资产-机器设备 Fixed assets - Plant and machinery YFO{i-*q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XIW0Z C
固定资产-运输设备 Fixed assets - Automobiles ]\78(_o.zz
累计折旧 Accumulated depreciation _Iy\,<
固定资产减值准备 Impairment of fixed assets Y?0/f[Ax,y
工程物资-专用材料 Project material - specific materials JVE\{ e)
工程物资-专用设备 Project material - specific equipment ,EB}IG]
工程物资-预付大型设备款 Project material - prepaid for equipment Y %
JQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qA)OkR'm
在建工程 Construction in progress O`5,L[i1y
在建工程减值准备 Impairment of construction in progress !/zRw-q3B
固定资产清理 Disposal of fixed assets v4ot08 C
无形资产-专利权 Intangible assets - patent $]2)r[eA)
无形资产-非专利技术 Intangible assets - industrial property and know-how Q.mJ7T~T
无形资产-商标权 Intangible assets - trademark rights +hxG!o?O
无形资产-土地使用权 Intangible assets - land use rights Wq1>Bj$J8
无形资产-商誉 Intangible assets - goodwill `AJ[g>py^|
无形资产减值准备 Impairment of intangible assets U.7fMc#
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees &k}f
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其他长期资产 Other long term assets aB]0?C y9(
递延税款借项 Deferred assets debits #.Rn6|V/4
应付票据 Notes payable /).{h'^Hq\
应付帐款 Trade creditors u!_l
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预收帐款 Adanvances from customers %$!3Pbui
代销商品款 Consignment-in payables t[^$F,
其他应交款 Other payable to government Zj`WRH4
其他应付款 Other creditors F!omkN
应付股利 Proposed dividends lPTx] =G
待转资产价值 Donated assets .w2 ID
预计负债 Accrued liabilities U ZM #O
应付短期债券 Short-term debentures payable Fhoyji4
其他流动负债 Other current liabilities 2QfN.<[-
预提费用 Accrued expenses FKa";f"
应付工资 Payroll payable ,?fJ0n:!%
应付福利费 Welfare payable H];B?G';C
短期借款-抵押借款 Bank loans - Short term - pledged FfoOJzf~o
短期借款-信用借款 Bank loans - Short term - credit jwZ
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短期借款-担保借款 Bank loans - Short term - guaranteed Zi!Ta"}8
一年内到期长期借款 Long term loans due within one year Gz[yD
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一年内到期长期应付款 Long term payable due within one year %oZ:Awx
长期借款 Bank loans - Long term 0'QWa{dS\
应付债券-债券面值 Bond payable - Par value n<I{x^!
应付债券-债券溢价 Bond payable - Excess [M?2axOC
应付债券-债券折价 Bond payable - Discount j)A#}4jd
应付债券-应计利息 Bond payable - Accrued interest ep0,4!#FAO
长期应付款 Long term payable bzgC+yT
专项应付款 Specific payable ?^}30V:E
其他长期负债 Other long term liabilities XX6Z|Y5.
应交税金-所得税 Tax payable - income tax {zdMmpQF
应交税金-增值税 Tax payable - VAT WjV15\,
应交税金-营业税 Tax payable - business tax \8`?ir
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应交税金-消费税 Tax payable - consumable tax [Kgb#L'{
应交税金-其他 Tax payable - others v9*m0|T0M
递延税款贷项 Deferred taxation credit {T){!UVp!
股本 Share capital &d# R'Z
已归还投资 Investment returned :+rGBkw1m
利润分配-其他转入 Profit appropriation - other transfer in x%{]'z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nwRltK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bOS)vt*V
利润分配-提取储备基金 Profit appropriation - reserve fund okNo-\Dh!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0YeTS!*Aj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M6Fo.eeK3
利润分配-利润归还投资 Profit appropriation - return investment by profit }pc9uvmIJ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends P]E-Wp'p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |{ jT+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *GP2>oEM
期初未分配利润 Retained earnings, beginning of the year ~E<2gMKjO
资本公积-股本溢价 Capital surplus - share premium LF<&gC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L*nK>
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资本公积-接受现金捐赠 Capital surplus - cash donation 0D X_*f
资本公积-股权投资准备 Capital surplus - investment reserve jN=<dq
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资本公积-拨款转入 Capital surplus - subsidiary RaZ>.5
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation t^t% >9o
资本公积-其他 Capital surplus - others 6%D9;-N)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve niVR!l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nQ%HtXt;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v9$!v^U"D
盈余公积-储备基金 Surplus reserve - reserve fund |@qw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k$EVr([
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D28`?B9(
主营业务收入 Sales gT+/nSrLV
主营业务成本 Cost of sales Ia&R/I
主营业务税金及附加 Sales tax 8~sP{V%
营业费用 Operating expenses #el27"QP0
管理费用 General and administrative expenses M>Q]{/V7T
财务费用 Financial expenses 3>,}N9P-v
投资收益 Investment income /@os*c|je
其他业务收入 Other operating income }Q
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营业外收入 Non-operating income IG-\&
补贴收入 Subsidy income R[WiW RfD
其他业务支出 Other operating expenses }`"`VLh
营业外支出 Non-operating expenses |(7}0]BP0
所得税 Income tax ^5mc$~1`
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