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 。 3r,^is
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现金 Cash in hand !3Me
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银行存款 Cash in bank (
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其他货币资金-外埠存款Other monetary assets - cash in other cities XYsU)(;j
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5Gsjt+
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其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards \KPwh]0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit t:.ZvA3
其他货币资金-存出投资款 Other monetary assets - cash for investment qx\P(d
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短期投资-股票投资 Investments - Short term - stocks s~MCt|a
短期投资-债券投资 Investments - Short term - bonds 7`Bwo*Y
短期投资-基金投资 Investments - Short term - funds ?513A>U
短期投资-其他投资 Investments - Short term - others K+J fU
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短期投资跌价准备 Provision for short-term investment p*S;4+>#
长期股权投资-股票投资 Long term equity investment - stocks : yC|Q)
长期股权投资-其他股权投资 Long term equity investment - others DFF
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长期债券投资-债券投资 Long term securities investemnt - bonds ,2_!hm/
长期债券投资-其他债权投资 Long term securities investment - others /QCyA%y
长期投资减值准备 Provision for long-term investment GjvTYg~
应收票据 Notes receivable n"c3C)
应收股利 Dividends receivable ~`Xu6+1o
应收利息 Interest receivable ^5d9n<_xnQ
应收帐款 Trade debtors 9J'3b <
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /C)FS?=
预付帐款 Prepayment sOLR *=F{
应收补贴款 Allowance receivable uA2-&smw
其他应收款 Other debtors JqmKD4p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O:3DIT1#>
其他流动资产 Other current assets KdB9Q ;
物资采购 Purchase -6u#:pVpU
原材料 Raw materials N`%f+eT(
包装物 Packing materials 0al8%z9e@
低值易耗品 Low value consumbles [v$NxmRu
材料成本差异 Material cost difference J=qPc}+
自制半成品 Self-manufactured goods >
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库存商品 Finished goods PC}m.tE
商品进销差价 Difference between purchase & sales of commodities '}q1 F<&
委托加工物资 Consigned processiong material nmrYB w>
委托代销商品 Consignment-out wk"zpI7L
受托代销商品 Consignment-in Vz,2_QJ
分期收款发出商品 Goods on instalment sales +B0G[k7
存货跌价准备 Provision for obsolete stocks d~b#dcv$"
待摊费用 Prepaid expenses oPA
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待处理流动资产损益 Unsettled G/L on current assets ;Jrk#7
待处理固定资产损益 Unsettled G/L on fixed assets Z'I0e9Jw
委托贷款-本金 Consignment loan - principle |r=.}9
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委托贷款-利息 Consignment loan - interest 9&`ejeD
委托贷款-减值准备 Consignment loan - provision gwepaW
固定资产-房屋建筑物 Fixed assets - Buildings p-t*?p
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固定资产-机器设备 Fixed assets - Plant and machinery K2GcU_*t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )bGd++2
固定资产-运输设备 Fixed assets - Automobiles |ozlaj
累计折旧 Accumulated depreciation M%NapK
固定资产减值准备 Impairment of fixed assets on q~wEr
工程物资-专用材料 Project material - specific materials 1#3 Qa{i
工程物资-专用设备 Project material - specific equipment CxOBH89(
工程物资-预付大型设备款 Project material - prepaid for equipment 0w_2E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }@V,v[&e
在建工程 Construction in progress bu2'JIDR
在建工程减值准备 Impairment of construction in progress nBVknyMFNF
固定资产清理 Disposal of fixed assets E0i_sB~T
无形资产-专利权 Intangible assets - patent ~?c}=XL-
无形资产-非专利技术 Intangible assets - industrial property and know-how t!Uc,mEV]
无形资产-商标权 Intangible assets - trademark rights r2*'5jk_
无形资产-土地使用权 Intangible assets - land use rights 3[jk}2R';p
无形资产-商誉 Intangible assets - goodwill D@ji1$K
无形资产减值准备 Impairment of intangible assets Um$a9S8b&
长期待摊费用 Deferred assets h8yv:}XU*
未确认融资费用 Unrecognized finance fees d">Ya !W
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits oEWx9c{~$
应付票据 Notes payable ew
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应付帐款 Trade creditors Z)U#5|sf
预收帐款 Adanvances from customers /e5Fx
代销商品款 Consignment-in payables H5N(MihT
其他应交款 Other payable to government LEJ7. 82
其他应付款 Other creditors r]=3
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应付股利 Proposed dividends L^`oJ9k!
待转资产价值 Donated assets )^&)f!f
预计负债 Accrued liabilities _
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应付短期债券 Short-term debentures payable e<p_u)m
其他流动负债 Other current liabilities !!c.cv'
预提费用 Accrued expenses JAA P5ur
应付工资 Payroll payable `f^`i~c\
应付福利费 Welfare payable ~%Ws"1
短期借款-抵押借款 Bank loans - Short term - pledged Te{L@sj
短期借款-信用借款 Bank loans - Short term - credit '7F`qL\/#(
短期借款-担保借款 Bank loans - Short term - guaranteed fuH Dif,
一年内到期长期借款 Long term loans due within one year BX),U
一年内到期长期应付款 Long term payable due within one year y(RbW_
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长期借款 Bank loans - Long term >oc7=F<8lS
应付债券-债券面值 Bond payable - Par value B%Yb+M&K
应付债券-债券溢价 Bond payable - Excess ~X;(m<f2
应付债券-债券折价 Bond payable - Discount omV.Qb'NS
应付债券-应计利息 Bond payable - Accrued interest n#N<
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长期应付款 Long term payable \~
专项应付款 Specific payable r)mm8MI!Z
其他长期负债 Other long term liabilities EMH?z2iGd
应交税金-所得税 Tax payable - income tax qi7wr\XNW
应交税金-增值税 Tax payable - VAT !qH=l-7A
应交税金-营业税 Tax payable - business tax n20H{TA
应交税金-消费税 Tax payable - consumable tax uF T\a=
应交税金-其他 Tax payable - others Ze$:-7Czl
递延税款贷项 Deferred taxation credit tS2lex%
股本 Share capital \]J"e%
已归还投资 Investment returned nm'm*sU\
利润分配-其他转入 Profit appropriation - other transfer in s=huOjKL]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LFSOHJj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^d"tymDd
利润分配-提取储备基金 Profit appropriation - reserve fund Smk]G))o{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qc\o>$-:`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %!rsu-W:Y
利润分配-利润归还投资 Profit appropriation - return investment by profit wH#k~`M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )K2n!Fbd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [uRsB5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HIhoYSwB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v *:m|wl
期初未分配利润 Retained earnings, beginning of the year c2"eq2'BS
资本公积-股本溢价 Capital surplus - share premium }qz58]fyx
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 73xI8
资本公积-接受现金捐赠 Capital surplus - cash donation t*Q12Q
资本公积-股权投资准备 Capital surplus - investment reserve WaMn
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资本公积-拨款转入 Capital surplus - subsidiary oS_p/$F,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :OI!YR%"
资本公积-其他 Capital surplus - others Mdwh-Cis/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y+:<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "<O?KO3K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 00pHnNoxW
盈余公积-储备基金 Surplus reserve - reserve fund n?
s4"N6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n6o}$]H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "Pys3=h
主营业务收入 Sales m@c2'*&Y
主营业务成本 Cost of sales ;U`HvIch
主营业务税金及附加 Sales tax |J}~a8o
营业费用 Operating expenses 2N,*S
管理费用 General and administrative expenses j#p3c
财务费用 Financial expenses &P{%C5?{
投资收益 Investment income rbtPG=t_R
其他业务收入 Other operating income ZRxB" a'
营业外收入 Non-operating income FySK&
补贴收入 Subsidy income 9) YG)A~<
其他业务支出 Other operating expenses Hh@mIusj
营业外支出 Non-operating expenses ;8b f5
所得税 Income tax /|DQ_<*
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