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-<P%k
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现金 Cash in hand 3[`/rg,
银行存款 Cash in bank W6STjtT3P
其他货币资金-外埠存款Other monetary assets - cash in other cities >G`Uc&=
其他货币资金-银行本票 Other monetary assets - cashier‘s check !7)` g i
其他货币资金-银行汇票 Other monetary assets - bank draft zl8O @g
其他货币资金-信用卡 Other monetary assets - credit cards eQK}J]S<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `wIMu$i
其他货币资金-存出投资款 Other monetary assets - cash for investment oihn`DY{
短期投资-股票投资 Investments - Short term - stocks PX!$w*q
短期投资-债券投资 Investments - Short term - bonds G':wJ7[]`
短期投资-基金投资 Investments - Short term - funds #yPQt!
短期投资-其他投资 Investments - Short term - others qaE>])
短期投资跌价准备 Provision for short-term investment ,6N|?<26O
长期股权投资-股票投资 Long term equity investment - stocks BJA&{DMHm
长期股权投资-其他股权投资 Long term equity investment - others ]k0Pe;<
长期债券投资-债券投资 Long term securities investemnt - bonds rBY)rUDd4
长期债券投资-其他债权投资 Long term securities investment - others |AD"}8
长期投资减值准备 Provision for long-term investment VS.~gHx
应收票据 Notes receivable CY
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应收股利 Dividends receivable 1{%3OG^'
应收利息 Interest receivable Z9S5rPHEL
应收帐款 Trade debtors f7&53yZF
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,v^A;,q
预付帐款 Prepayment (x)}k&B;
应收补贴款 Allowance receivable (^),G
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其他应收款 Other debtors NJ%>|`FEi7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K9z 1'k QH
其他流动资产 Other current assets } J_"/bB
物资采购 Purchase K+WbxovXU
原材料 Raw materials ,hO*W-a%1
包装物 Packing materials G#uD CF,O
低值易耗品 Low value consumbles UQ[!k 6
材料成本差异 Material cost difference 0[\sz>@
自制半成品 Self-manufactured goods ,oin<K
库存商品 Finished goods 7\;4 d4u
商品进销差价 Difference between purchase & sales of commodities ERka l7+
委托加工物资 Consigned processiong material _mBFmXHHS$
委托代销商品 Consignment-out Sm7O%V8{p
受托代销商品 Consignment-in Dt#( fuk#
分期收款发出商品 Goods on instalment sales v,}Mn7:
存货跌价准备 Provision for obsolete stocks 8D]&wBR:
待摊费用 Prepaid expenses O%Hc%EfG
待处理流动资产损益 Unsettled G/L on current assets =qWcw7!"
待处理固定资产损益 Unsettled G/L on fixed assets ;*J_V/&?
委托贷款-本金 Consignment loan - principle FGRdA^`
委托贷款-利息 Consignment loan - interest 6VUkZKc
委托贷款-减值准备 Consignment loan - provision Fy6(N{hql
固定资产-房屋建筑物 Fixed assets - Buildings 0pfgE=9
固定资产-机器设备 Fixed assets - Plant and machinery ScCp88KpFI
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qpt},yn)C
固定资产-运输设备 Fixed assets - Automobiles A r=P;6J
累计折旧 Accumulated depreciation )G+D6s23
固定资产减值准备 Impairment of fixed assets R(t1Ei.-?
工程物资-专用材料 Project material - specific materials J=l
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工程物资-专用设备 Project material - specific equipment fo$s9g^<
工程物资-预付大型设备款 Project material - prepaid for equipment gRsV-qS
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NsJ]Tp5!
在建工程 Construction in progress ByU&fx2Z
在建工程减值准备 Impairment of construction in progress fK
4,k:YC
固定资产清理 Disposal of fixed assets G~ONHXL
无形资产-专利权 Intangible assets - patent |XrGf2P9u
无形资产-非专利技术 Intangible assets - industrial property and know-how w/49O;r V
无形资产-商标权 Intangible assets - trademark rights , tEd>
无形资产-土地使用权 Intangible assets - land use rights O)FkpZc@9c
无形资产-商誉 Intangible assets - goodwill >2^|r8l5
无形资产减值准备 Impairment of intangible assets |a|##/
长期待摊费用 Deferred assets <(E9U.
未确认融资费用 Unrecognized finance fees QAxR'.d
其他长期资产 Other long term assets j
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递延税款借项 Deferred assets debits Dug{)h_2
应付票据 Notes payable oF(=@
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应付帐款 Trade creditors F'^y?UP[
预收帐款 Adanvances from customers hY(q@_s
代销商品款 Consignment-in payables SHA6;y+U/~
其他应交款 Other payable to government -s_=4U,
其他应付款 Other creditors LLV1W0VO=P
应付股利 Proposed dividends G<m6Sf
待转资产价值 Donated assets }C'h<%[P
预计负债 Accrued liabilities 4#Rq}/h
应付短期债券 Short-term debentures payable aYmN'
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其他流动负债 Other current liabilities gw^X -
预提费用 Accrued expenses Z,QSbw@,7
应付工资 Payroll payable P3_&(
应付福利费 Welfare payable U|jip1\
短期借款-抵押借款 Bank loans - Short term - pledged ] vQU(@+I
短期借款-信用借款 Bank loans - Short term - credit G0mvrc-
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短期借款-担保借款 Bank loans - Short term - guaranteed y**>l{!!
一年内到期长期借款 Long term loans due within one year krSOS WJ
一年内到期长期应付款 Long term payable due within one year /4Sul*{hc
长期借款 Bank loans - Long term yyv<MSU8
应付债券-债券面值 Bond payable - Par value NGp^/PZX0
应付债券-债券溢价 Bond payable - Excess s $?u'}G3
应付债券-债券折价 Bond payable - Discount k%K\~U8"
应付债券-应计利息 Bond payable - Accrued interest V }wh
长期应付款 Long term payable E/Adi^
专项应付款 Specific payable a
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其他长期负债 Other long term liabilities z#Cgd-^7.#
应交税金-所得税 Tax payable - income tax _s~F/G`iT
应交税金-增值税 Tax payable - VAT |Qz"Z<sNYw
应交税金-营业税 Tax payable - business tax M1,1J-h
应交税金-消费税 Tax payable - consumable tax qG8-UOUDt
应交税金-其他 Tax payable - others FV>xAU$
递延税款贷项 Deferred taxation credit b l]YPx8
股本 Share capital ;yDXo\g
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已归还投资 Investment returned *<l9d
利润分配-其他转入 Profit appropriation - other transfer in hB1Gtc4n
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G&,2>qxKR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NB.&J7v
利润分配-提取储备基金 Profit appropriation - reserve fund 'qlWDt/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pWN5 >HV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N,?D<NjXl
利润分配-利润归还投资 Profit appropriation - return investment by profit _Z3_I_lW
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 39
Zs
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^SJa/I EZ.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tg%C>O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ECf
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期初未分配利润 Retained earnings, beginning of the year tOVYA\]
资本公积-股本溢价 Capital surplus - share premium 9
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >YP
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资本公积-接受现金捐赠 Capital surplus - cash donation V~ [I /Vi
资本公积-股权投资准备 Capital surplus - investment reserve :}[[G2|9
资本公积-拨款转入 Capital surplus - subsidiary .ta*M{t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yL%k5cO$N
资本公积-其他 Capital surplus - others 5%%A2FrB.S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ba"a!#wA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c[E>2P2-_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JrVBd hLr
盈余公积-储备基金 Surplus reserve - reserve fund -"X}
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund n 7m!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment VsR`y]"g
主营业务收入 Sales :rX/ILAr
主营业务成本 Cost of sales *N?y <U
主营业务税金及附加 Sales tax -E>se8 %"
营业费用 Operating expenses _.ELN/$-
管理费用 General and administrative expenses pgU4>tyD
财务费用 Financial expenses 8-
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投资收益 Investment income xrky5[XoD
其他业务收入 Other operating income Gj(UA1~1
营业外收入 Non-operating income ICI8xP}a?
补贴收入 Subsidy income EL=}xug,?
其他业务支出 Other operating expenses "K*+8IO2
营业外支出 Non-operating expenses C%+>uzVIw
所得税 Income tax k.CHMl]
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