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 。 5d@t7[]
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现金 Cash in hand U:F/iXz
银行存款 Cash in bank #0 6-
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其他货币资金-外埠存款Other monetary assets - cash in other cities m*X[ Jtr
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft `"@ X.}\
其他货币资金-信用卡 Other monetary assets - credit cards a(]`F(L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .Wi{lt
其他货币资金-存出投资款 Other monetary assets - cash for investment (6v(9p
短期投资-股票投资 Investments - Short term - stocks E2L(wt}^
短期投资-债券投资 Investments - Short term - bonds r}yG0c,
短期投资-基金投资 Investments - Short term - funds PM":Vd/
短期投资-其他投资 Investments - Short term - others L!_ZY
短期投资跌价准备 Provision for short-term investment Z`3ufXPNlO
长期股权投资-股票投资 Long term equity investment - stocks j]0^y}5f+s
长期股权投资-其他股权投资 Long term equity investment - others '&;yT[
长期债券投资-债券投资 Long term securities investemnt - bonds }bU8G '
长期债券投资-其他债权投资 Long term securities investment - others V0nn4dVO
长期投资减值准备 Provision for long-term investment [#YE^[*qK
应收票据 Notes receivable ;O 0+,
应收股利 Dividends receivable
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应收利息 Interest receivable C6_@\&OA
应收帐款 Trade debtors t?nX=i*~]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |+ge8uu?C
预付帐款 Prepayment w
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应收补贴款 Allowance receivable >\ST-7[^L
其他应收款 Other debtors p
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9dh>l!2
其他流动资产 Other current assets X}P$emr7
物资采购 Purchase A|}l)!%
原材料 Raw materials 9
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包装物 Packing materials :`)~-`_
低值易耗品 Low value consumbles -)!>M>=s
材料成本差异 Material cost difference z=&z_}M8
自制半成品 Self-manufactured goods avp;*G}
库存商品 Finished goods 1p`+
商品进销差价 Difference between purchase & sales of commodities %=j3jj[
委托加工物资 Consigned processiong material ')S;
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委托代销商品 Consignment-out ;jK#[*y
受托代销商品 Consignment-in Kt>X[o3m,
分期收款发出商品 Goods on instalment sales 2S`?hxAL
存货跌价准备 Provision for obsolete stocks /\mKY%kyh
待摊费用 Prepaid expenses S~$'WA
待处理流动资产损益 Unsettled G/L on current assets =\ )IaZ
待处理固定资产损益 Unsettled G/L on fixed assets Rd+P,PO
委托贷款-本金 Consignment loan - principle !e#xx]v3
委托贷款-利息 Consignment loan - interest q^rl)
委托贷款-减值准备 Consignment loan - provision mxwdugr`
固定资产-房屋建筑物 Fixed assets - Buildings \F, DA"K_
固定资产-机器设备 Fixed assets - Plant and machinery y%]8'q$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ja]oGT=e
固定资产-运输设备 Fixed assets - Automobiles j*T]HaM
累计折旧 Accumulated depreciation vjViX<#(V
固定资产减值准备 Impairment of fixed assets q&'Lb
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工程物资-专用材料 Project material - specific materials #iSFf
工程物资-专用设备 Project material - specific equipment 0@1:M
工程物资-预付大型设备款 Project material - prepaid for equipment f<y&\'3
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2=PBxDs;
在建工程 Construction in progress ,gnQa
在建工程减值准备 Impairment of construction in progress D 7shiv|,
固定资产清理 Disposal of fixed assets !rxp?V n -
无形资产-专利权 Intangible assets - patent sPNfbCOz
无形资产-非专利技术 Intangible assets - industrial property and know-how z}}]jR\y?
无形资产-商标权 Intangible assets - trademark rights LU!1s@
无形资产-土地使用权 Intangible assets - land use rights 2^exL h
无形资产-商誉 Intangible assets - goodwill $7I]`Jt
无形资产减值准备 Impairment of intangible assets fm1X1T .
长期待摊费用 Deferred assets UkR3}{i
未确认融资费用 Unrecognized finance fees D1,O:+[;.
其他长期资产 Other long term assets PX".Km p.
递延税款借项 Deferred assets debits ;~HNpu$
应付票据 Notes payable J."{<&
应付帐款 Trade creditors ?BCy J
预收帐款 Adanvances from customers P#GD?FUc
代销商品款 Consignment-in payables 4YbC(f
其他应交款 Other payable to government pt:;9hA
其他应付款 Other creditors 1TqF6`;+
应付股利 Proposed dividends !>;w!^U
待转资产价值 Donated assets RagiV6c
预计负债 Accrued liabilities coQ[@vu
应付短期债券 Short-term debentures payable G=M] 8+h
其他流动负债 Other current liabilities m>Ux`Gp+
预提费用 Accrued expenses eVnbRT2y&
应付工资 Payroll payable o0;7b>Tv
应付福利费 Welfare payable rFag@Z"["
短期借款-抵押借款 Bank loans - Short term - pledged d
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短期借款-信用借款 Bank loans - Short term - credit *)VAaGUX>
短期借款-担保借款 Bank loans - Short term - guaranteed cV$lobqO
一年内到期长期借款 Long term loans due within one year 3\!F\tqD \
一年内到期长期应付款 Long term payable due within one year +!&$SNLh(
长期借款 Bank loans - Long term |uha 38~
应付债券-债券面值 Bond payable - Par value 5ouQQ)vA
应付债券-债券溢价 Bond payable - Excess |i)lh_iN
应付债券-债券折价 Bond payable - Discount O4+F
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应付债券-应计利息 Bond payable - Accrued interest =mrY/:
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长期应付款 Long term payable lC9S\s
专项应付款 Specific payable HY;oy(
其他长期负债 Other long term liabilities |1V2tx
应交税金-所得税 Tax payable - income tax .K9l*-e[=
应交税金-增值税 Tax payable - VAT y/4ny,s"
应交税金-营业税 Tax payable - business tax OCx5/ 88X
应交税金-消费税 Tax payable - consumable tax 2:J,2=%
应交税金-其他 Tax payable - others >_Uj?F:
递延税款贷项 Deferred taxation credit ko[TDh$T5
股本 Share capital .:0M+Jr"
已归还投资 Investment returned N^$9;CKP=
利润分配-其他转入 Profit appropriation - other transfer in A o3HX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \.>.c g
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z H-5Qy_
利润分配-提取储备基金 Profit appropriation - reserve fund |QYZRz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?:}Pa<D&K
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9y+[o
利润分配-利润归还投资 Profit appropriation - return investment by profit 7z<Cu<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KSOO?X0j
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,+-? Zv 2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '0Zm#g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }'`xu9<
期初未分配利润 Retained earnings, beginning of the year EhXiv#CZ
资本公积-股本溢价 Capital surplus - share premium "|4jPza
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kME^tpji
资本公积-接受现金捐赠 Capital surplus - cash donation PRpE$`WK
资本公积-股权投资准备 Capital surplus - investment reserve ;:_(7|
资本公积-拨款转入 Capital surplus - subsidiary v' 0!= r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *]!l%Uf%
资本公积-其他 Capital surplus - others uu3M{*}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1l]C5P}E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >ITEd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund {bTeAfbf]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LVmY=d>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D Q 5W6W
主营业务收入 Sales 0#`)Prop6
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax 8*)4"rS
营业费用 Operating expenses E._hg+
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管理费用 General and administrative expenses =, TS MV
财务费用 Financial expenses q2Rf@nt
投资收益 Investment income =~",/I?
其他业务收入 Other operating income CgoXZX
营业外收入 Non-operating income w -dI<s
补贴收入 Subsidy income W gZ@N
其他业务支出 Other operating expenses "3ug}k
营业外支出 Non-operating expenses YE_6OLW
所得税 Income tax paYz[Xq
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