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 。 q3N
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现金 Cash in hand + GN(Ug'R
银行存款 Cash in bank /-'}q=M
其他货币资金-外埠存款Other monetary assets - cash in other cities ;`{H!w[D
其他货币资金-银行本票 Other monetary assets - cashier‘s check BwpqNQN
其他货币资金-银行汇票 Other monetary assets - bank draft cwlRQzQ(
其他货币资金-信用卡 Other monetary assets - credit cards xm~`7~nFR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment !>o7
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短期投资-股票投资 Investments - Short term - stocks yx[/|nZDC4
短期投资-债券投资 Investments - Short term - bonds .`H5cuF
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短期投资-基金投资 Investments - Short term - funds my1@41
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短期投资-其他投资 Investments - Short term - others &
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短期投资跌价准备 Provision for short-term investment Of#u
长期股权投资-股票投资 Long term equity investment - stocks gz9j&W.
长期股权投资-其他股权投资 Long term equity investment - others ^uc=f2=>,
长期债券投资-债券投资 Long term securities investemnt - bonds >uRI'
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长期债券投资-其他债权投资 Long term securities investment - others Dm
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长期投资减值准备 Provision for long-term investment u
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应收票据 Notes receivable EME|k{W
应收股利 Dividends receivable ebhXak[w
应收利息 Interest receivable Bkc
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应收帐款 Trade debtors +\]\[6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors CK@@HSm}l
预付帐款 Prepayment K5h
应收补贴款 Allowance receivable BDDlQci38
其他应收款 Other debtors s ll\g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %[TR^Th6
其他流动资产 Other current assets rs[T=C Q
物资采购 Purchase M|h3Wt~7
原材料 Raw materials `U_)98
包装物 Packing materials H*R"ntI?w
低值易耗品 Low value consumbles q54]1
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材料成本差异 Material cost difference cuIT
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自制半成品 Self-manufactured goods ED gag
库存商品 Finished goods JH9J5%sp
商品进销差价 Difference between purchase & sales of commodities Btn?N
委托加工物资 Consigned processiong material dZ@63a>>@
委托代销商品 Consignment-out p]TAELy
受托代销商品 Consignment-in (w3YvG.
分期收款发出商品 Goods on instalment sales W{+2/P
存货跌价准备 Provision for obsolete stocks b8UO,fY q
待摊费用 Prepaid expenses v\ )W?i*l
待处理流动资产损益 Unsettled G/L on current assets ~36!?&eA8
待处理固定资产损益 Unsettled G/L on fixed assets g3y~bf
委托贷款-本金 Consignment loan - principle =dKtV.L
委托贷款-利息 Consignment loan - interest n-;`Cy`k
委托贷款-减值准备 Consignment loan - provision J
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固定资产-房屋建筑物 Fixed assets - Buildings kTgEd]^&D
固定资产-机器设备 Fixed assets - Plant and machinery Ti5-6%~&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles ;A*]l'[-
累计折旧 Accumulated depreciation Jnov<+
固定资产减值准备 Impairment of fixed assets Q197mN+0
工程物资-专用材料 Project material - specific materials _Fl9>C"u
工程物资-专用设备 Project material - specific equipment Xx:"4l.w.
工程物资-预付大型设备款 Project material - prepaid for equipment &h/Xku&0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |Rk@hzM2S
在建工程 Construction in progress ~f98#43
在建工程减值准备 Impairment of construction in progress 3]S$ih&A
固定资产清理 Disposal of fixed assets #*Ctwl,T
无形资产-专利权 Intangible assets - patent h:|qC`}
无形资产-非专利技术 Intangible assets - industrial property and know-how ;e *!S}C,
无形资产-商标权 Intangible assets - trademark rights Dp9+HA9t
无形资产-土地使用权 Intangible assets - land use rights UCj ld
无形资产-商誉 Intangible assets - goodwill X \/#@T
无形资产减值准备 Impairment of intangible assets "chDg(jMZ
长期待摊费用 Deferred assets (jE9XxQY
未确认融资费用 Unrecognized finance fees S,he6zS
其他长期资产 Other long term assets eSq.GtI
递延税款借项 Deferred assets debits R\[e!g*I
应付票据 Notes payable c^W)07-X5y
应付帐款 Trade creditors 'H;*W |:-]
预收帐款 Adanvances from customers @o`AmC.
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代销商品款 Consignment-in payables > ~O.@|
其他应交款 Other payable to government 1yhDrpm
其他应付款 Other creditors bk[!8-b/a
应付股利 Proposed dividends RA
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待转资产价值 Donated assets P&Vv/D
预计负债 Accrued liabilities [7y]n;Fy
应付短期债券 Short-term debentures payable OneY_<*a<
其他流动负债 Other current liabilities mC#>33{
预提费用 Accrued expenses ;2QP7PrSY
应付工资 Payroll payable w}L[u
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应付福利费 Welfare payable es7=%!0
短期借款-抵押借款 Bank loans - Short term - pledged i83OOV$1J
短期借款-信用借款 Bank loans - Short term - credit ?:0Jav
短期借款-担保借款 Bank loans - Short term - guaranteed ZN0P:==
一年内到期长期借款 Long term loans due within one year !4+<<(B=E
一年内到期长期应付款 Long term payable due within one year ,ig/s2ZG6X
长期借款 Bank loans - Long term pQB."[n
应付债券-债券面值 Bond payable - Par value (ToUgVW1N
应付债券-债券溢价 Bond payable - Excess ~k5W@`"W
应付债券-债券折价 Bond payable - Discount Mi_$">1-W
应付债券-应计利息 Bond payable - Accrued interest 5z)~\;[ -
长期应付款 Long term payable X:{!n({r=
专项应付款 Specific payable d<Tc7vg4|U
其他长期负债 Other long term liabilities !&E-}}<
应交税金-所得税 Tax payable - income tax om>KU$g
应交税金-增值税 Tax payable - VAT 8
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应交税金-营业税 Tax payable - business tax >H,*H;6
应交税金-消费税 Tax payable - consumable tax ^-'fW7[m
应交税金-其他 Tax payable - others dPRra{
递延税款贷项 Deferred taxation credit R4d=S4i
股本 Share capital 'J|_2*
已归还投资 Investment returned .=;
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利润分配-其他转入 Profit appropriation - other transfer in !;'=iNOYR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tZo} ;|~'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fc>L K7M
利润分配-提取储备基金 Profit appropriation - reserve fund G3v5KmT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j'K/22
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [2cD:JL
利润分配-利润归还投资 Profit appropriation - return investment by profit mX|ojZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Flb&B1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xgtR6E^k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Eh4=ZEX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Dvln/SBk
期初未分配利润 Retained earnings, beginning of the year <OPAr
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资本公积-股本溢价 Capital surplus - share premium hE-M$LmN@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zbPqYhJzA
资本公积-接受现金捐赠 Capital surplus - cash donation \l3h0R
资本公积-股权投资准备 Capital surplus - investment reserve i@J;G`
资本公积-拨款转入 Capital surplus - subsidiary P!k{u^$L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )!T/3|C
资本公积-其他 Capital surplus - others +"VP-s0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hpk7 Anp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6W
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;A[Q2(w+
盈余公积-储备基金 Surplus reserve - reserve fund |Q>IrT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z?z.?ar
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U/BR*Zn]*
主营业务收入 Sales 9nbLg5P
主营业务成本 Cost of sales T[j,UkgGo
主营业务税金及附加 Sales tax T6k0>[3xf
营业费用 Operating expenses ehY5!D1Q
管理费用 General and administrative expenses vfo~27T{(
财务费用 Financial expenses {l>hMxij
投资收益 Investment income KK &?gTa
其他业务收入 Other operating income fikkY=
营业外收入 Non-operating income Y
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补贴收入 Subsidy income J$v?T$LVw
其他业务支出 Other operating expenses H>@+om
营业外支出 Non-operating expenses n(]-y@X0_
所得税 Income tax W@!S%Y9
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