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 。 6]Ri$V&"
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现金 Cash in hand 6Lz:J:Q)
银行存款 Cash in bank gkld}t*U
其他货币资金-外埠存款Other monetary assets - cash in other cities U_AmRiy
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'Ug-64f>
其他货币资金-银行汇票 Other monetary assets - bank draft *
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其他货币资金-信用卡 Other monetary assets - credit cards {
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ci`N,&:R
其他货币资金-存出投资款 Other monetary assets - cash for investment e'&<DE
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短期投资-股票投资 Investments - Short term - stocks q[TW
短期投资-债券投资 Investments - Short term - bonds wsAijHjJI!
短期投资-基金投资 Investments - Short term - funds b0[H{q-z{X
短期投资-其他投资 Investments - Short term - others @mu=7_$U
短期投资跌价准备 Provision for short-term investment ThYHVJ[;
长期股权投资-股票投资 Long term equity investment - stocks ~%u;lr
长期股权投资-其他股权投资 Long term equity investment - others b_-?ZmV^r
长期债券投资-债券投资 Long term securities investemnt - bonds ){"-J&@?
长期债券投资-其他债权投资 Long term securities investment - others ~jM!8]=
长期投资减值准备 Provision for long-term investment cfUG)-]P~
应收票据 Notes receivable ;1>)p x**
应收股利 Dividends receivable TbR!u:J
应收利息 Interest receivable R%)7z)~
应收帐款 Trade debtors Q#sLIZ8=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kqp*o+Oz',
预付帐款 Prepayment >UBozmF=\
应收补贴款 Allowance receivable Uf<IXx&;
其他应收款 Other debtors !z?;L_Lb
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors mW_ N-z
其他流动资产 Other current assets @1+({u#B
物资采购 Purchase I]0
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原材料 Raw materials n]snD1?KX
包装物 Packing materials ~\[\S!"
低值易耗品 Low value consumbles zn/b\X/
材料成本差异 Material cost difference
LABLT;c
自制半成品 Self-manufactured goods "[wP1n!G
库存商品 Finished goods o;7_*=i
商品进销差价 Difference between purchase & sales of commodities 17@#"uT0
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out rWxQ;bb#
受托代销商品 Consignment-in ~ A4_
分期收款发出商品 Goods on instalment sales 1|3{.Ed
存货跌价准备 Provision for obsolete stocks p^9u8T4l1
待摊费用 Prepaid expenses p^?]xD
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待处理流动资产损益 Unsettled G/L on current assets ~"i4"Op&
待处理固定资产损益 Unsettled G/L on fixed assets +4m~D`fqt[
委托贷款-本金 Consignment loan - principle UeN+}`!l
委托贷款-利息 Consignment loan - interest QOKE9R#Y
委托贷款-减值准备 Consignment loan - provision P |kfPohI=
固定资产-房屋建筑物 Fixed assets - Buildings !F~*Q2PZ9
固定资产-机器设备 Fixed assets - Plant and machinery ;8>
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E:S (v
固定资产-运输设备 Fixed assets - Automobiles qn#f:xltu
累计折旧 Accumulated depreciation +G[N
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固定资产减值准备 Impairment of fixed assets I9E]zoj8
工程物资-专用材料 Project material - specific materials 0v'FE35~s
工程物资-专用设备 Project material - specific equipment aW7)}"j4
工程物资-预付大型设备款 Project material - prepaid for equipment 9zD^4j7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production GHR,KB7 xM
在建工程 Construction in progress 9{XC9\~
在建工程减值准备 Impairment of construction in progress wU)vJsOq
固定资产清理 Disposal of fixed assets %TA@-tK=
无形资产-专利权 Intangible assets - patent i9quP"
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无形资产-非专利技术 Intangible assets - industrial property and know-how <jHo2U8/"s
无形资产-商标权 Intangible assets - trademark rights }^}ep2^
无形资产-土地使用权 Intangible assets - land use rights o+
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无形资产-商誉 Intangible assets - goodwill Z{spo=
无形资产减值准备 Impairment of intangible assets R[{s\
长期待摊费用 Deferred assets qo62!q
未确认融资费用 Unrecognized finance fees }='1<~0
其他长期资产 Other long term assets <-K'9ut,
递延税款借项 Deferred assets debits !(-S?*64l
应付票据 Notes payable G$!JJ.
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应付帐款 Trade creditors >Sua:Uff
预收帐款 Adanvances from customers =RH7 j
代销商品款 Consignment-in payables H3qM8_GUA
其他应交款 Other payable to government )%=oJ!)
其他应付款 Other creditors KL6FmL)HH
应付股利 Proposed dividends )H`1
CcT
待转资产价值 Donated assets Ph|\%P`>%
预计负债 Accrued liabilities Y> f 6
应付短期债券 Short-term debentures payable TE
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其他流动负债 Other current liabilities NY9\a[[^[8
预提费用 Accrued expenses 9_<>#)u5
应付工资 Payroll payable =}7[ypQM`]
应付福利费 Welfare payable QocR)aN=+
短期借款-抵押借款 Bank loans - Short term - pledged v35=4>Y
短期借款-信用借款 Bank loans - Short term - credit euc|G Xs
短期借款-担保借款 Bank loans - Short term - guaranteed FCMV1,
一年内到期长期借款 Long term loans due within one year si.w1
一年内到期长期应付款 Long term payable due within one year y7WO:X&
长期借款 Bank loans - Long term y0f"UH/
应付债券-债券面值 Bond payable - Par value y?*4SLy
应付债券-债券溢价 Bond payable - Excess UgjY
应付债券-债券折价 Bond payable - Discount ^E349c-|
应付债券-应计利息 Bond payable - Accrued interest _"R /k`8
长期应付款 Long term payable ^-GzWT
专项应付款 Specific payable
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其他长期负债 Other long term liabilities T\Ld)'fNv
应交税金-所得税 Tax payable - income tax 8s#2Zv
应交税金-增值税 Tax payable - VAT -k I;yL
应交税金-营业税 Tax payable - business tax +ZK12D}
应交税金-消费税 Tax payable - consumable tax fNTe_akp
应交税金-其他 Tax payable - others wtpz ef=
递延税款贷项 Deferred taxation credit
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股本 Share capital c1L0#L/F6"
已归还投资 Investment returned k1)=xv#S
利润分配-其他转入 Profit appropriation - other transfer in %
A8dO+W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~v+A6N:qC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rS^+y{7
利润分配-提取储备基金 Profit appropriation - reserve fund `$N()P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,U^V]jC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Nn]|#lLP
利润分配-利润归还投资 Profit appropriation - return investment by profit Mp`2[S@$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dZ"w2ho
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1L\\](^
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y ~%9TC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares />q?H)6
期初未分配利润 Retained earnings, beginning of the year heN?lmC
资本公积-股本溢价 Capital surplus - share premium lZ![?t}2`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zEYT,l
资本公积-接受现金捐赠 Capital surplus - cash donation ?z$^4u3
资本公积-股权投资准备 Capital surplus - investment reserve o@!Uds0
资本公积-拨款转入 Capital surplus - subsidiary MhXJ /bup
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /$NZj"#
资本公积-其他 Capital surplus - others i{+W62k*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z1R_a=
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PBo;lg`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "g=g' W#
盈余公积-储备基金 Surplus reserve - reserve fund aH!2zC\:T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund AYnk.H-v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment h~R= ?%H[
主营业务收入 Sales U3U
DA
主营业务成本 Cost of sales 3+>;$
主营业务税金及附加 Sales tax g4-UBDtYt
营业费用 Operating expenses PUJkC
管理费用 General and administrative expenses F&= X/
财务费用 Financial expenses ?@uyqi~:U
投资收益 Investment income eNEMyv5{w4
其他业务收入 Other operating income n?=d)[]
营业外收入 Non-operating income )J<VDO:_YA
补贴收入 Subsidy income NplWF\5y
其他业务支出 Other operating expenses y/(60H,{{
营业外支出 Non-operating expenses /+g9C(['
所得税 Income tax / 80Q
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