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 。 F>{bVPh
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现金 Cash in hand A nl1+
银行存款 Cash in bank =:g\I6'a
其他货币资金-外埠存款Other monetary assets - cash in other cities Ld_u Me?Z
其他货币资金-银行本票 Other monetary assets - cashier‘s check -5og)ZGVUA
其他货币资金-银行汇票 Other monetary assets - bank draft gKTCfD~
其他货币资金-信用卡 Other monetary assets - credit cards I52nQCXi
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c}OveR$'&
其他货币资金-存出投资款 Other monetary assets - cash for investment f
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短期投资-股票投资 Investments - Short term - stocks *%jXjTA0D
短期投资-债券投资 Investments - Short term - bonds BK
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短期投资-基金投资 Investments - Short term - funds Y~*p27@fR
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment STu(I\9
长期股权投资-股票投资 Long term equity investment - stocks *sp")h#Z
长期股权投资-其他股权投资 Long term equity investment - others `/m]K~~
长期债券投资-债券投资 Long term securities investemnt - bonds KF
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长期债券投资-其他债权投资 Long term securities investment - others g~21|Sa$[
长期投资减值准备 Provision for long-term investment )( 3)^/Xz
应收票据 Notes receivable )2" g)9!
应收股利 Dividends receivable Z*3RI5)dx
应收利息 Interest receivable 2UYtEJ(?`{
应收帐款 Trade debtors h/C{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]v:,<=S
预付帐款 Prepayment uHquJQ4
应收补贴款 Allowance receivable %fld<O
其他应收款 Other debtors Yqh-U%"'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R $<{"b
其他流动资产 Other current assets MbYgGE,LA
物资采购 Purchase DHn\ =M
原材料 Raw materials 6%t6u3
包装物 Packing materials rJf{YUZe
低值易耗品 Low value consumbles `Qb!W45
材料成本差异 Material cost difference vRaxB
自制半成品 Self-manufactured goods EK>x\]O%T
库存商品 Finished goods 4Kj8i
商品进销差价 Difference between purchase & sales of commodities A1B[5a*o!
委托加工物资 Consigned processiong material R7:u 8-dU1
委托代销商品 Consignment-out [
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受托代销商品 Consignment-in F',1R"/}
分期收款发出商品 Goods on instalment sales ]Y$Wv9S6
存货跌价准备 Provision for obsolete stocks )ty>{t
待摊费用 Prepaid expenses ql.[Uq
待处理流动资产损益 Unsettled G/L on current assets +-t&li%F
待处理固定资产损益 Unsettled G/L on fixed assets .3+8Ip#z
委托贷款-本金 Consignment loan - principle 8yI4=P"F,
委托贷款-利息 Consignment loan - interest r4FSQ$[9w
委托贷款-减值准备 Consignment loan - provision >nehyo:#
固定资产-房屋建筑物 Fixed assets - Buildings se3EI1e
固定资产-机器设备 Fixed assets - Plant and machinery W1o6Sh8v(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,%/F,O+#
固定资产-运输设备 Fixed assets - Automobiles 2 PPb
累计折旧 Accumulated depreciation +{6:]
固定资产减值准备 Impairment of fixed assets cc=_KYZ1k
工程物资-专用材料 Project material - specific materials 'Eia=@
工程物资-专用设备 Project material - specific equipment ffB<qf)?G
工程物资-预付大型设备款 Project material - prepaid for equipment yp]v
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b't6ek
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在建工程 Construction in progress 3:sc%IDP
在建工程减值准备 Impairment of construction in progress }n^}%GB
固定资产清理 Disposal of fixed assets jl;N
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无形资产-专利权 Intangible assets - patent Xq"9TYf$
无形资产-非专利技术 Intangible assets - industrial property and know-how WM$Z?CN%KB
无形资产-商标权 Intangible assets - trademark rights A0.xPru1p
无形资产-土地使用权 Intangible assets - land use rights RigS1A\2l
无形资产-商誉 Intangible assets - goodwill "7(
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无形资产减值准备 Impairment of intangible assets U;ujN 8
长期待摊费用 Deferred assets kSge4?&
未确认融资费用 Unrecognized finance fees dEf5x_TGm
其他长期资产 Other long term assets ~tNk\Kkv
递延税款借项 Deferred assets debits #EKnjh=Uq
应付票据 Notes payable
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应付帐款 Trade creditors }7%ol&<@
预收帐款 Adanvances from customers e7Gb7c~
代销商品款 Consignment-in payables 3M^`6W[;
其他应交款 Other payable to government jtpk5 fJB
其他应付款 Other creditors _Co
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应付股利 Proposed dividends |j8#n`'
待转资产价值 Donated assets %0815
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预计负债 Accrued liabilities G'HLnx}Yi
应付短期债券 Short-term debentures payable `N7erM
其他流动负债 Other current liabilities - 3<&sTR
预提费用 Accrued expenses f~jdN~
应付工资 Payroll payable JqN$B\J,
应付福利费 Welfare payable CpgaQG^
短期借款-抵押借款 Bank loans - Short term - pledged 2mx }bj8
短期借款-信用借款 Bank loans - Short term - credit E/% F0\B
短期借款-担保借款 Bank loans - Short term - guaranteed w3>G3=b
一年内到期长期借款 Long term loans due within one year Vhm^<I-d
一年内到期长期应付款 Long term payable due within one year +~
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长期借款 Bank loans - Long term JO87rG
应付债券-债券面值 Bond payable - Par value nu|?F\o!
应付债券-债券溢价 Bond payable - Excess b?9'-hK<
应付债券-债券折价 Bond payable - Discount gs@^u#O
应付债券-应计利息 Bond payable - Accrued interest N0
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长期应付款 Long term payable &t@ $]m(
专项应付款 Specific payable h^K>(x
其他长期负债 Other long term liabilities l29AC}^
应交税金-所得税 Tax payable - income tax ri9n.-xs
应交税金-增值税 Tax payable - VAT aO<H!hK
应交税金-营业税 Tax payable - business tax F zBny[F
应交税金-消费税 Tax payable - consumable tax dt>!=<|k
应交税金-其他 Tax payable - others d7kv
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递延税款贷项 Deferred taxation credit zzKU s "u
股本 Share capital {#{nU NW
已归还投资 Investment returned ,.gI'YPQC
利润分配-其他转入 Profit appropriation - other transfer in .R^]<b:`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i)ibDrX!I
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l4^8$@;s
利润分配-提取储备基金 Profit appropriation - reserve fund D t]FmU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qbj:^{`>(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6>EoU-YX}l
利润分配-利润归还投资 Profit appropriation - return investment by profit URTJA<r8D
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %ZlnGr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G~4|]^`g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1T3YFt@&I
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dp1t]
期初未分配利润 Retained earnings, beginning of the year k#@)gL
资本公积-股本溢价 Capital surplus - share premium ^A;ec
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AqrK==0N
资本公积-接受现金捐赠 Capital surplus - cash donation rHtX4;f+><
资本公积-股权投资准备 Capital surplus - investment reserve l)0yv2[h
资本公积-拨款转入 Capital surplus - subsidiary z<<aT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ewinG-hX_
资本公积-其他 Capital surplus - others o\yqf:V8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w?c~be$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jRdW=/q+(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W!Rr_'yFe)
盈余公积-储备基金 Surplus reserve - reserve fund 9**u\H)P6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -| t|w:&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *;(GL
主营业务收入 Sales ![_GA)7
主营业务成本 Cost of sales /^Lo@672
主营业务税金及附加 Sales tax z;i4F.p
营业费用 Operating expenses O$peCv
管理费用 General and administrative expenses &sPu3.p
财务费用 Financial expenses 7m9T'
投资收益 Investment income :&D$Q
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其他业务收入 Other operating income o Bp.|8-
营业外收入 Non-operating income c6pGy%T-
补贴收入 Subsidy income wsCT9&p
其他业务支出 Other operating expenses ["?WVXCF8|
营业外支出 Non-operating expenses v{>9&o.J
所得税 Income tax qS2]|7q?Tc
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