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 。 !;CY
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现金 Cash in hand .M:,pw"S]
银行存款 Cash in bank W,Dr2$V
其他货币资金-外埠存款Other monetary assets - cash in other cities aKCCFHq t!
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'zT/x`V
其他货币资金-银行汇票 Other monetary assets - bank draft 1ygu>sKS&A
其他货币资金-信用卡 Other monetary assets - credit cards ,{z$M
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7\
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其他货币资金-存出投资款 Other monetary assets - cash for investment JpS:}yyJ>N
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds <;9
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短期投资-基金投资 Investments - Short term - funds +~FH'DsT
短期投资-其他投资 Investments - Short term - others wm2Q(l*HH
短期投资跌价准备 Provision for short-term investment 8n~@Rj5
长期股权投资-股票投资 Long term equity investment - stocks zi*D8!_C
长期股权投资-其他股权投资 Long term equity investment - others yJb;V#
长期债券投资-债券投资 Long term securities investemnt - bonds DU1,i&(
长期债券投资-其他债权投资 Long term securities investment - others !2&h=;i~V
长期投资减值准备 Provision for long-term investment 9@D,ZSi
应收票据 Notes receivable B u4N~0
应收股利 Dividends receivable bk4%lYJ"
应收利息 Interest receivable _\o +9X!
应收帐款 Trade debtors OgH Wmb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yMz@-B
预付帐款 Prepayment <Bu*: O
应收补贴款 Allowance receivable
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其他应收款 Other debtors cW&OVNj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +}9%Duim
其他流动资产 Other current assets iQa Q"s
物资采购 Purchase Ti' GSL
原材料 Raw materials :syR4A WM
包装物 Packing materials b: %>TPT
低值易耗品 Low value consumbles nh9K(
材料成本差异 Material cost difference C5sV-UMR
自制半成品 Self-manufactured goods V<nzThM\
库存商品 Finished goods SKG_P)TnO
商品进销差价 Difference between purchase & sales of commodities .Uih|h
委托加工物资 Consigned processiong material Wdy2;a<\{
委托代销商品 Consignment-out VCc
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受托代销商品 Consignment-in Mu:*(P/
分期收款发出商品 Goods on instalment sales xOu
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存货跌价准备 Provision for obsolete stocks C t SAo\F
待摊费用 Prepaid expenses t9P` nfY
待处理流动资产损益 Unsettled G/L on current assets $k!@e M/R
待处理固定资产损益 Unsettled G/L on fixed assets U
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委托贷款-本金 Consignment loan - principle iwmXgsRa9}
委托贷款-利息 Consignment loan - interest >Xb
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委托贷款-减值准备 Consignment loan - provision (4c<0<"$
固定资产-房屋建筑物 Fixed assets - Buildings _r,# l5~U
固定资产-机器设备 Fixed assets - Plant and machinery QT-rb~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o-)E_X
固定资产-运输设备 Fixed assets - Automobiles Z.R^@@RqJ
累计折旧 Accumulated depreciation vB.LbYyF
固定资产减值准备 Impairment of fixed assets , H[o.r=
工程物资-专用材料 Project material - specific materials Q6vkqu5!=
工程物资-专用设备 Project material - specific equipment X)u
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工程物资-预付大型设备款 Project material - prepaid for equipment n7{c0;)$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }l
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在建工程 Construction in progress ^Y'>3o21f
在建工程减值准备 Impairment of construction in progress sk],_ l<
固定资产清理 Disposal of fixed assets _wHqfj)
无形资产-专利权 Intangible assets - patent @8_K^3-~e
无形资产-非专利技术 Intangible assets - industrial property and know-how H-UMsT=g]
无形资产-商标权 Intangible assets - trademark rights '-v~HwC+/T
无形资产-土地使用权 Intangible assets - land use rights zxsnrn;|
无形资产-商誉 Intangible assets - goodwill o^AK@\e:^Z
无形资产减值准备 Impairment of intangible assets 2+?M(=4
长期待摊费用 Deferred assets C(gH}N4
未确认融资费用 Unrecognized finance fees J\ 3~
其他长期资产 Other long term assets v1)jZ.:
递延税款借项 Deferred assets debits }QC:!e,yG
应付票据 Notes payable iezz[;t
应付帐款 Trade creditors @7BH`b$)!
预收帐款 Adanvances from customers @P@t/
代销商品款 Consignment-in payables bo@1c0
其他应交款 Other payable to government {(aJrSE<z
其他应付款 Other creditors 'vCFT(C-
应付股利 Proposed dividends M=!x0V ;
待转资产价值 Donated assets a{)"KA P
预计负债 Accrued liabilities ^Nc\D7( l
应付短期债券 Short-term debentures payable i@g6%V=
其他流动负债 Other current liabilities 2KPXRK
预提费用 Accrued expenses fCF9 3,?$
应付工资 Payroll payable WRo#ZVt9$
应付福利费 Welfare payable thq(tK7
短期借款-抵押借款 Bank loans - Short term - pledged zfxxPL'
短期借款-信用借款 Bank loans - Short term - credit |:
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短期借款-担保借款 Bank loans - Short term - guaranteed X#Hs{J~@p
一年内到期长期借款 Long term loans due within one year ,Ma$:6`f
一年内到期长期应付款 Long term payable due within one year h7%<
长期借款 Bank loans - Long term 4ci
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应付债券-债券面值 Bond payable - Par value 8cW]jm
应付债券-债券溢价 Bond payable - Excess <
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应付债券-债券折价 Bond payable - Discount O"{NHNG\oT
应付债券-应计利息 Bond payable - Accrued interest p- Q1abl
长期应付款 Long term payable KWd]?e)
专项应付款 Specific payable ,NVQ C=
其他长期负债 Other long term liabilities Q4Cw{2r
应交税金-所得税 Tax payable - income tax [z Y9"B<3
应交税金-增值税 Tax payable - VAT i*F^;-q)
应交税金-营业税 Tax payable - business tax M'[J0*ip
应交税金-消费税 Tax payable - consumable tax %3
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应交税金-其他 Tax payable - others R2r0'Yx
递延税款贷项 Deferred taxation credit G:A`
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股本 Share capital okfhd{9
已归还投资 Investment returned ^IC|3sr
利润分配-其他转入 Profit appropriation - other transfer in /oh[Nu1D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eP;lH~!.0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7<X_\,I
利润分配-提取储备基金 Profit appropriation - reserve fund 38JvJR yK}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i5:fn@&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =G*<WcR
利润分配-利润归还投资 Profit appropriation - return investment by profit SVeL c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends QhN5t/Hr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g9
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `@eQL[Z9x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares C~kw{g+|
期初未分配利润 Retained earnings, beginning of the year HbV[L)zYG
资本公积-股本溢价 Capital surplus - share premium :5p`H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bY]aADv\
资本公积-接受现金捐赠 Capital surplus - cash donation 5J1,Usm
资本公积-股权投资准备 Capital surplus - investment reserve _d,_&7
资本公积-拨款转入 Capital surplus - subsidiary (?oK+,v?L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation WG1x:,-
资本公积-其他 Capital surplus - others -k!UcMWP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9D-PmSnv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 91[(K'=&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _AK-AY
盈余公积-储备基金 Surplus reserve - reserve fund $1/
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment dTS7l02
主营业务收入 Sales 02?y%
主营业务成本 Cost of sales vr2t MD
主营业务税金及附加 Sales tax 'V } -0
营业费用 Operating expenses Br;1kQ%e C
管理费用 General and administrative expenses ".~,(*
财务费用 Financial expenses Wc#4%kT
投资收益 Investment income 1;S@XC>
其他业务收入 Other operating income }zj_Pp
营业外收入 Non-operating income ,D;d#fJ
补贴收入 Subsidy income @2Z{en?
其他业务支出 Other operating expenses ZC@Pfba[`
营业外支出 Non-operating expenses _-^a8F>/19
所得税 Income tax
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