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 。 =%I;Y& K
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现金 Cash in hand LtUw
银行存款 Cash in bank 1x##b[LC
其他货币资金-外埠存款Other monetary assets - cash in other cities KT(v'KE 1
其他货币资金-银行本票 Other monetary assets - cashier‘s check dqgr9
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其他货币资金-银行汇票 Other monetary assets - bank draft b
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其他货币资金-信用卡 Other monetary assets - credit cards N3KI6p6 \
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G|t0no\f
其他货币资金-存出投资款 Other monetary assets - cash for investment ;5T}@4m|r
短期投资-股票投资 Investments - Short term - stocks nu|,wE!i
短期投资-债券投资 Investments - Short term - bonds .*+jD^Gr
短期投资-基金投资 Investments - Short term - funds nHF~a?|FT
短期投资-其他投资 Investments - Short term - others NTCFmdbs 6
短期投资跌价准备 Provision for short-term investment `d
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长期股权投资-股票投资 Long term equity investment - stocks !"E/6z2&(k
长期股权投资-其他股权投资 Long term equity investment - others 77+3CME{'
长期债券投资-债券投资 Long term securities investemnt - bonds b
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长期债券投资-其他债权投资 Long term securities investment - others j}J=ZLr/V"
长期投资减值准备 Provision for long-term investment I^n,v )
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应收票据 Notes receivable H|`D3z.c
应收股利 Dividends receivable Ix(,gDN
应收利息 Interest receivable EKQ>hww8
应收帐款 Trade debtors M,oZ_tY%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qrZ3`@C4k
预付帐款 Prepayment Ut/%+r"s
应收补贴款 Allowance receivable Uhn3usK
其他应收款 Other debtors /&czaAR-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ?y"M>#
其他流动资产 Other current assets <4zSh3
物资采购 Purchase fb[lL7
原材料 Raw materials O^ &m
包装物 Packing materials Bk5 ELf8pL
低值易耗品 Low value consumbles _2<UcC~
材料成本差异 Material cost difference ~GJ;;v1b2
自制半成品 Self-manufactured goods ru1^.(W2
库存商品 Finished goods ![I|hB
商品进销差价 Difference between purchase & sales of commodities [yc7F0Aw
委托加工物资 Consigned processiong material v<(+ l)Ln
委托代销商品 Consignment-out nq+6ipx
受托代销商品 Consignment-in Z?&ZgaSz
分期收款发出商品 Goods on instalment sales p)m5|GH24
存货跌价准备 Provision for obsolete stocks E1w8d4P,G
待摊费用 Prepaid expenses 7.)_H
待处理流动资产损益 Unsettled G/L on current assets O OABn*
待处理固定资产损益 Unsettled G/L on fixed assets g2M1zRm;
委托贷款-本金 Consignment loan - principle RHbbj}B
委托贷款-利息 Consignment loan - interest FKhgUnw
委托贷款-减值准备 Consignment loan - provision CeUXGa|C
固定资产-房屋建筑物 Fixed assets - Buildings 0$=U\[og
固定资产-机器设备 Fixed assets - Plant and machinery JFNjc:4{0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures SL+
n y(y
固定资产-运输设备 Fixed assets - Automobiles UV{})T*s
累计折旧 Accumulated depreciation PJ<qqA`!
固定资产减值准备 Impairment of fixed assets ~*^o[~x]\
工程物资-专用材料 Project material - specific materials >@-.rkd(
工程物资-专用设备 Project material - specific equipment ,iZKw8]
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工程物资-预付大型设备款 Project material - prepaid for equipment :hWG:`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tWaGC
xaE
在建工程 Construction in progress \O,yWyU4
在建工程减值准备 Impairment of construction in progress Z0XQ|gkH
固定资产清理 Disposal of fixed assets F|o
yrG
无形资产-专利权 Intangible assets - patent TT#V'r\
无形资产-非专利技术 Intangible assets - industrial property and know-how <*/Z>Z_c2
无形资产-商标权 Intangible assets - trademark rights k;SKQN
无形资产-土地使用权 Intangible assets - land use rights 0~DsA Ua
无形资产-商誉 Intangible assets - goodwill ~,8#\]xR
无形资产减值准备 Impairment of intangible assets "&;X/~j
长期待摊费用 Deferred assets e5;YY
未确认融资费用 Unrecognized finance fees . _Jypk8
其他长期资产 Other long term assets 7;r3Bxa
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递延税款借项 Deferred assets debits ]n:R#55A
应付票据 Notes payable VyNU<}
应付帐款 Trade creditors (hKjr1s
预收帐款 Adanvances from customers c]$$ap
代销商品款 Consignment-in payables 9U )9u["DH
其他应交款 Other payable to government }6{00er
其他应付款 Other creditors OI6m>XH?
应付股利 Proposed dividends 3.ShAL
待转资产价值 Donated assets gnb+i`
预计负债 Accrued liabilities Yg 2P
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应付短期债券 Short-term debentures payable uI9+@oV
其他流动负债 Other current liabilities R'atg
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预提费用 Accrued expenses GyFA1%(o
应付工资 Payroll payable Mdp'u$^!
应付福利费 Welfare payable !
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短期借款-抵押借款 Bank loans - Short term - pledged VOg'_#I
短期借款-信用借款 Bank loans - Short term - credit x[+bLlb
短期借款-担保借款 Bank loans - Short term - guaranteed ~~t>;
一年内到期长期借款 Long term loans due within one year xnw' &E
一年内到期长期应付款 Long term payable due within one year {aK3'-7
长期借款 Bank loans - Long term \D
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应付债券-债券面值 Bond payable - Par value :RBeq,QaO
应付债券-债券溢价 Bond payable - Excess 43rV> W,
应付债券-债券折价 Bond payable - Discount I\[z(CHg@
应付债券-应计利息 Bond payable - Accrued interest EW`WFBjj
长期应付款 Long term payable aJ1{9 5ea
专项应付款 Specific payable KO"+"1 .
其他长期负债 Other long term liabilities hm<:\(q
应交税金-所得税 Tax payable - income tax Nm%#rZrN~Q
应交税金-增值税 Tax payable - VAT SFFJyRCz
应交税金-营业税 Tax payable - business tax =k1sF3.V'c
应交税金-消费税 Tax payable - consumable tax 6 lEv<)cC
应交税金-其他 Tax payable - others M@*Y&(~
递延税款贷项 Deferred taxation credit GI:!
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股本 Share capital \E05qk_;K
已归还投资 Investment returned aQ&K a
利润分配-其他转入 Profit appropriation - other transfer in wMCgLh\wi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M}=>~TA@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3+iryW(\
利润分配-提取储备基金 Profit appropriation - reserve fund )%8st'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VT#`l0I}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xv%]g=Q
利润分配-利润归还投资 Profit appropriation - return investment by profit TDy$Mv=y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2zX9c<S=5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "t-9q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {/48n83n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @zLyG#kHY
期初未分配利润 Retained earnings, beginning of the year n5tsaU;
资本公积-股本溢价 Capital surplus - share premium ~Ra8(Koc
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fp]ErDan
资本公积-接受现金捐赠 Capital surplus - cash donation ?papk4w
资本公积-股权投资准备 Capital surplus - investment reserve Np$ue
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资本公积-拨款转入 Capital surplus - subsidiary :C={Z}t/F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t2m7Yh5B
资本公积-其他 Capital surplus - others T;S6<J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -"#jRP]#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1/?K/gL
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2j]uB0
盈余公积-储备基金 Surplus reserve - reserve fund h$%h w+"4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QDb8W*&<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z4gn7
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主营业务收入 Sales 8-@HzS%
主营业务成本 Cost of sales 7fl{<uf
主营业务税金及附加 Sales tax KUHkj
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营业费用 Operating expenses 8{6`?qst@
管理费用 General and administrative expenses WB `h)
财务费用 Financial expenses [N"=rY4G
投资收益 Investment income $gL^\(_3H
其他业务收入 Other operating income r!|h3*YA
营业外收入 Non-operating income [b~+VeP+p4
补贴收入 Subsidy income 3l$ D%y
其他业务支出 Other operating expenses >
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营业外支出 Non-operating expenses }I18|=TB
所得税 Income tax
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