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 。 NE(6`Wq`
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现金 Cash in hand MZ{)`7acR\
银行存款 Cash in bank IlwY5i L
其他货币资金-外埠存款Other monetary assets - cash in other cities s?
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其他货币资金-银行本票 Other monetary assets - cashier‘s check `T-(g1:9
其他货币资金-银行汇票 Other monetary assets - bank draft $N+azal+y
其他货币资金-信用卡 Other monetary assets - credit cards 7_JK2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X}^,g
其他货币资金-存出投资款 Other monetary assets - cash for investment 5SDHZ?h
短期投资-股票投资 Investments - Short term - stocks I3SLR
短期投资-债券投资 Investments - Short term - bonds ~oOOCB
短期投资-基金投资 Investments - Short term - funds 6OVAsmE
短期投资-其他投资 Investments - Short term - others 7OT}V}iP
短期投资跌价准备 Provision for short-term investment 'j}%ec1
长期股权投资-股票投资 Long term equity investment - stocks N &=,)d~M
长期股权投资-其他股权投资 Long term equity investment - others fx9c1h9s
长期债券投资-债券投资 Long term securities investemnt - bonds G $?VYC8;
长期债券投资-其他债权投资 Long term securities investment - others N 4Dyec\
长期投资减值准备 Provision for long-term investment JK,k@RE y]
应收票据 Notes receivable 4).q+{#k
应收股利 Dividends receivable |vzGFfRI
应收利息 Interest receivable ];IUiS1
应收帐款 Trade debtors [*,`a]z-Q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors C7PHZ`<
预付帐款 Prepayment >V NMQ
应收补贴款 Allowance receivable 5HmX-+XpK
其他应收款 Other debtors aG,N>0k8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Zr`:
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其他流动资产 Other current assets Jln dypE
物资采购 Purchase Y,?rykRj
原材料 Raw materials (zUERw\aX
包装物 Packing materials O"Ar3>
低值易耗品 Low value consumbles Byon2| nf7
材料成本差异 Material cost difference G:f]z;Xdp
自制半成品 Self-manufactured goods p=eSHs{>A
库存商品 Finished goods qdOaibH_
商品进销差价 Difference between purchase & sales of commodities zX(p\NU
委托加工物资 Consigned processiong material BjJ+~R
委托代销商品 Consignment-out i5|!MIY
受托代销商品 Consignment-in )V+;7j<"D
分期收款发出商品 Goods on instalment sales 1 [dza5
存货跌价准备 Provision for obsolete stocks :)bm+xWFF
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets !K_%@|: 7%
待处理固定资产损益 Unsettled G/L on fixed assets 7j{SCE;
委托贷款-本金 Consignment loan - principle oc>,5 x
委托贷款-利息 Consignment loan - interest <1V!-D4xu
委托贷款-减值准备 Consignment loan - provision :tNH Cx
固定资产-房屋建筑物 Fixed assets - Buildings ~^Gk7
固定资产-机器设备 Fixed assets - Plant and machinery WG<D+P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures A"p7N?|%
固定资产-运输设备 Fixed assets - Automobiles %KRAcCa7
累计折旧 Accumulated depreciation O']-<E`1k
固定资产减值准备 Impairment of fixed assets {R]4N]l>
工程物资-专用材料 Project material - specific materials WM:we*k8h
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment ]0g<][m
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a+IU<O-J?
在建工程 Construction in progress :jgwp~l
在建工程减值准备 Impairment of construction in progress u9QvcD^'z
固定资产清理 Disposal of fixed assets Bxak[>/
无形资产-专利权 Intangible assets - patent 1+v)#Wj
无形资产-非专利技术 Intangible assets - industrial property and know-how BY6QJkI9x
无形资产-商标权 Intangible assets - trademark rights vY:A7yGW
无形资产-土地使用权 Intangible assets - land use rights z`5d,M
无形资产-商誉 Intangible assets - goodwill o|(-0mWBQA
无形资产减值准备 Impairment of intangible assets ]xbR:CYJ
长期待摊费用 Deferred assets ,J~kwJ$L
未确认融资费用 Unrecognized finance fees O$LvHv!
其他长期资产 Other long term assets I[G<aI!
递延税款借项 Deferred assets debits WTZP}p1
应付票据 Notes payable #8QQZdC8`
应付帐款 Trade creditors >kd&>)9v
预收帐款 Adanvances from customers C]p3,G,oN
代销商品款 Consignment-in payables +hqsIx
其他应交款 Other payable to government
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其他应付款 Other creditors p.n+m[
应付股利 Proposed dividends Z@=#ry
待转资产价值 Donated assets .{*V^[.
预计负债 Accrued liabilities 7xz|u\?_2
应付短期债券 Short-term debentures payable s-~Tf|
其他流动负债 Other current liabilities &%$r3ePwc
预提费用 Accrued expenses 1|Us"GQ(n
应付工资 Payroll payable =4 36/O`K
应付福利费 Welfare payable N{ @B@]
短期借款-抵押借款 Bank loans - Short term - pledged Ir }r98lz
短期借款-信用借款 Bank loans - Short term - credit M9[Fx=
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短期借款-担保借款 Bank loans - Short term - guaranteed Rku9? zf^
一年内到期长期借款 Long term loans due within one year ehPrxIyC
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term )4vZIU#
应付债券-债券面值 Bond payable - Par value w(zlHj
应付债券-债券溢价 Bond payable - Excess <b~KR8
应付债券-债券折价 Bond payable - Discount "qYPi
应付债券-应计利息 Bond payable - Accrued interest rhGHR5
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长期应付款 Long term payable NjIe2)}'
专项应付款 Specific payable Kz:g9
其他长期负债 Other long term liabilities |W];8
应交税金-所得税 Tax payable - income tax 3Sv<Viuo
应交税金-增值税 Tax payable - VAT '5\7>2fI
应交税金-营业税 Tax payable - business tax L1
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应交税金-消费税 Tax payable - consumable tax vr+O)/P})
应交税金-其他 Tax payable - others BWamF{\d1a
递延税款贷项 Deferred taxation credit RcIGIt
股本 Share capital BFmd`#{l
已归还投资 Investment returned uO%G,b
利润分配-其他转入 Profit appropriation - other transfer in 9=p^E# d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a;jXMR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H|T!}M>
利润分配-提取储备基金 Profit appropriation - reserve fund uDJi2,|n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tt2`N3Eu\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^AS*X2y
利润分配-利润归还投资 Profit appropriation - return investment by profit Z6F>SL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f0] 8/)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .>NhC"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;3wj(o0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P~$FgAV
期初未分配利润 Retained earnings, beginning of the year u4*7n-(
资本公积-股本溢价 Capital surplus - share premium %T4htZa
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?9hw]Q6r}
资本公积-接受现金捐赠 Capital surplus - cash donation 28>PmH]7
资本公积-股权投资准备 Capital surplus - investment reserve RLBjl%Q>
资本公积-拨款转入 Capital surplus - subsidiary ]@)T]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c|OIUc
资本公积-其他 Capital surplus - others <8nl}^d5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {Hxvt~P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {-;lcO D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 69AgPAv<k
盈余公积-储备基金 Surplus reserve - reserve fund 3)ac
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G66A]FIg
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *T\-iICw
主营业务收入 Sales b<o Uy
主营业务成本 Cost of sales }GX[N\$N
主营业务税金及附加 Sales tax >Q':+
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营业费用 Operating expenses mVFz[xI
管理费用 General and administrative expenses $K1 /^
财务费用 Financial expenses %"Tn=fZIF
投资收益 Investment income EooQLZ
其他业务收入 Other operating income rV.04m,
营业外收入 Non-operating income v3SH+E
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补贴收入 Subsidy income (GB2("p`
其他业务支出 Other operating expenses #Bq.'?c'~
营业外支出 Non-operating expenses aVsA5t\zi
所得税 Income tax Gh;Ju[6
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