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 。 {nU=%w"\
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现金 Cash in hand Z4IgBn(Z_}
银行存款 Cash in bank }^B6yWUN
其他货币资金-外埠存款Other monetary assets - cash in other cities LkQX?2>]
其他货币资金-银行本票 Other monetary assets - cashier‘s check B:7mpSnEQ
其他货币资金-银行汇票 Other monetary assets - bank draft "kZ[N'z(
其他货币资金-信用卡 Other monetary assets - credit cards u+{a8=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G\TfL^A
其他货币资金-存出投资款 Other monetary assets - cash for investment vX ] Gf4,
短期投资-股票投资 Investments - Short term - stocks "fq{Y~F%`
短期投资-债券投资 Investments - Short term - bonds |F#1C9]P
短期投资-基金投资 Investments - Short term - funds ]r_;dY a
短期投资-其他投资 Investments - Short term - others vOg#Dqn-
短期投资跌价准备 Provision for short-term investment _ 84ut
长期股权投资-股票投资 Long term equity investment - stocks H.UX,O@
长期股权投资-其他股权投资 Long term equity investment - others Mfv1Os:ST
长期债券投资-债券投资 Long term securities investemnt - bonds s=[h?kB
长期债券投资-其他债权投资 Long term securities investment - others ^wS5>lf7p
长期投资减值准备 Provision for long-term investment >ooZj9:'
应收票据 Notes receivable 2YDM9`5xs\
应收股利 Dividends receivable a5w:u5
应收利息 Interest receivable RVeEkv[qp
应收帐款 Trade debtors `Qqk<o
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wd)jl%
预付帐款 Prepayment O eL}EVs8=
应收补贴款 Allowance receivable +o9":dl
其他应收款 Other debtors S%`0'lzzj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (64yg
其他流动资产 Other current assets Zv#Ll@v
物资采购 Purchase <ZB1Vi9}8
原材料 Raw materials 7k8 pZ
包装物 Packing materials %RD
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低值易耗品 Low value consumbles HF(KN{0.B
材料成本差异 Material cost difference q&d~
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自制半成品 Self-manufactured goods L5,NP5RC
库存商品 Finished goods 4rrSb*
商品进销差价 Difference between purchase & sales of commodities %dY<=x#b
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out QVtQx>K`
受托代销商品 Consignment-in v,ju!I0.
分期收款发出商品 Goods on instalment sales 2p"WTd
存货跌价准备 Provision for obsolete stocks 8Ac:_Zg
待摊费用 Prepaid expenses 73){K?R
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 =%/)m:f!^
委托贷款-本金 Consignment loan - principle |6<p(i7
委托贷款-利息 Consignment loan - interest Qubp9C#r
委托贷款-减值准备 Consignment loan - provision z^<"x|:
固定资产-房屋建筑物 Fixed assets - Buildings #B\"'8#
固定资产-机器设备 Fixed assets - Plant and machinery 8-O)Xx}cU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7a~X:#
固定资产-运输设备 Fixed assets - Automobiles F>rH^F
累计折旧 Accumulated depreciation ?Ec7" hK
固定资产减值准备 Impairment of fixed assets yeMB0Z*r
工程物资-专用材料 Project material - specific materials [ 1u-Q%?#
工程物资-专用设备 Project material - specific equipment (P$H<FtH
工程物资-预付大型设备款 Project material - prepaid for equipment "
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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 Q 7?#=N?
在建工程 Construction in progress }+sT4'Ah>
在建工程减值准备 Impairment of construction in progress }I>tO9M
固定资产清理 Disposal of fixed assets ^(FdXGs[
无形资产-专利权 Intangible assets - patent ctGL-kp
无形资产-非专利技术 Intangible assets - industrial property and know-how /~<@ *-'
无形资产-商标权 Intangible assets - trademark rights >qF CB\(
无形资产-土地使用权 Intangible assets - land use rights gN"7be&J
无形资产-商誉 Intangible assets - goodwill jB(|";G
无形资产减值准备 Impairment of intangible assets }B1!gz$YNO
长期待摊费用 Deferred assets tdu$pC6
未确认融资费用 Unrecognized finance fees 8Q'0h
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其他长期资产 Other long term assets ?[lV-
递延税款借项 Deferred assets debits \*<d{gZ~
应付票据 Notes payable <S
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应付帐款 Trade creditors O`<KwUx !
预收帐款 Adanvances from customers [D4
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代销商品款 Consignment-in payables bR)(H%I
其他应交款 Other payable to government 5bgs*.s
其他应付款 Other creditors PAM}*'
应付股利 Proposed dividends ;-qO'V:;
待转资产价值 Donated assets aS
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预计负债 Accrued liabilities H7DJ~z~J
应付短期债券 Short-term debentures payable G2T|RT$_K
其他流动负债 Other current liabilities 5wDg'X]>V
预提费用 Accrued expenses b"{'T]"*j
应付工资 Payroll payable nX`u[ks
应付福利费 Welfare payable M"94#.dKK
短期借款-抵押借款 Bank loans - Short term - pledged ^\S~?0^m
短期借款-信用借款 Bank loans - Short term - credit {Sj9%2'M)
短期借款-担保借款 Bank loans - Short term - guaranteed ]'=)2
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一年内到期长期借款 Long term loans due within one year 9'X7wG
一年内到期长期应付款 Long term payable due within one year FFEfI4&SfS
长期借款 Bank loans - Long term k5kxQhPf
应付债券-债券面值 Bond payable - Par value :Nz2z[W$
应付债券-债券溢价 Bond payable - Excess "9Q40w\
应付债券-债券折价 Bond payable - Discount TJR:vr
应付债券-应计利息 Bond payable - Accrued interest /PSd9N*=y
长期应付款 Long term payable XcUwr
专项应付款 Specific payable Jh!I:;/
其他长期负债 Other long term liabilities UWo]s.
应交税金-所得税 Tax payable - income tax tu66'z
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax B e0ND2oo
应交税金-消费税 Tax payable - consumable tax 5lUF7:A>#
应交税金-其他 Tax payable - others !*B'?|a<\
递延税款贷项 Deferred taxation credit 9~/J35
股本 Share capital `M^=
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已归还投资 Investment returned ) iN
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利润分配-其他转入 Profit appropriation - other transfer in oV|4V:G q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I!Z_[M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IHv[
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利润分配-提取储备基金 Profit appropriation - reserve fund !`Hd-&}bYz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I$Op:P6.E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P 'od`
利润分配-利润归还投资 Profit appropriation - return investment by profit %_%Q8,W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FwkuC09tI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [R^iF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .7avpOfz
期初未分配利润 Retained earnings, beginning of the year EWkLXU6t
资本公积-股本溢价 Capital surplus - share premium UKT%13CO4U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sl`s_$J
资本公积-接受现金捐赠 Capital surplus - cash donation dQA'($
资本公积-股权投资准备 Capital surplus - investment reserve %1xb,g KO
资本公积-拨款转入 Capital surplus - subsidiary Zy?Hi`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]rH\`0
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @v)p<r^M">
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Enn"hdI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /)}q Xx&
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund I%j|D#qY:T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R5-@
主营业务收入 Sales YSic-6z0Ms
主营业务成本 Cost of sales 'mFqEn
主营业务税金及附加 Sales tax 2j}\3Pi
营业费用 Operating expenses R\G0'?h
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管理费用 General and administrative expenses sHt].gZ
财务费用 Financial expenses {byBcG
投资收益 Investment income #mCL) [
其他业务收入 Other operating income RL@VSHXc
营业外收入 Non-operating income /-_h1.!
补贴收入 Subsidy income ~-_kM
其他业务支出 Other operating expenses q$Z
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营业外支出 Non-operating expenses K<SyC54
所得税 Income tax ,*&:2o_r
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