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 。 A"O\u=!
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现金 Cash in hand Zq~Rkx
银行存款 Cash in bank %g~&$oZmq
其他货币资金-外埠存款Other monetary assets - cash in other cities Ne)3@?
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;X
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其他货币资金-银行汇票 Other monetary assets - bank draft Ou4 `#7FR
其他货币资金-信用卡 Other monetary assets - credit cards AQ?;UDqU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit drxCjuz"
其他货币资金-存出投资款 Other monetary assets - cash for investment e*yl _iW
短期投资-股票投资 Investments - Short term - stocks sd"eu
短期投资-债券投资 Investments - Short term - bonds b BiTAP
短期投资-基金投资 Investments - Short term - funds kTcW=AXu
短期投资-其他投资 Investments - Short term - others )$GCur~
短期投资跌价准备 Provision for short-term investment H_JE)a:+
长期股权投资-股票投资 Long term equity investment - stocks (5;nA'
长期股权投资-其他股权投资 Long term equity investment - others 0@um
长期债券投资-债券投资 Long term securities investemnt - bonds H#uN&^+H
长期债券投资-其他债权投资 Long term securities investment - others "L;@qCfhO
长期投资减值准备 Provision for long-term investment B]NcY&A
应收票据 Notes receivable 1G6 \}El95
应收股利 Dividends receivable VJP #
应收利息 Interest receivable Zd'Yu{<_2N
应收帐款 Trade debtors qW4DW4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors J(K/z,4h
预付帐款 Prepayment .^2.h
应收补贴款 Allowance receivable '"+Gn52#
其他应收款 Other debtors nLOK1@,4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @u`W(Ow
其他流动资产 Other current assets !C|Z+w9Y
物资采购 Purchase |
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原材料 Raw materials ,6X__Z#rGT
包装物 Packing materials
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低值易耗品 Low value consumbles bIlNA )g
材料成本差异 Material cost difference Ke:WlDf
自制半成品 Self-manufactured goods teI?.M9r
库存商品 Finished goods C4qK52'2s
商品进销差价 Difference between purchase & sales of commodities ^<Gxip
委托加工物资 Consigned processiong material 1V9A nzwX
委托代销商品 Consignment-out [y}h
受托代销商品 Consignment-in aOw#]pB|
分期收款发出商品 Goods on instalment sales -L4G)%L\
存货跌价准备 Provision for obsolete stocks ?PS?_+E\L
待摊费用 Prepaid expenses 6"+9$nFyW
待处理流动资产损益 Unsettled G/L on current assets Uf|uFGb
待处理固定资产损益 Unsettled G/L on fixed assets $f
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委托贷款-本金 Consignment loan - principle 7W*a+^
委托贷款-利息 Consignment loan - interest IdMwpru(
委托贷款-减值准备 Consignment loan - provision G'u
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固定资产-房屋建筑物 Fixed assets - Buildings 5Po:$(
固定资产-机器设备 Fixed assets - Plant and machinery zy%0;%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NMfHrYHbh
固定资产-运输设备 Fixed assets - Automobiles AE+BrN
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累计折旧 Accumulated depreciation ll1N`ke
固定资产减值准备 Impairment of fixed assets O9zMD8
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment 4F9!3[}qF
工程物资-预付大型设备款 Project material - prepaid for equipment G3`9'-2q@c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /t`,7y3T
在建工程 Construction in progress G[JWG
在建工程减值准备 Impairment of construction in progress \q*-9_M
固定资产清理 Disposal of fixed assets JV@G9PT
无形资产-专利权 Intangible assets - patent \+nV~Pi"A
无形资产-非专利技术 Intangible assets - industrial property and know-how N*hV/"joZ
无形资产-商标权 Intangible assets - trademark rights %gs?~Xl)]
无形资产-土地使用权 Intangible assets - land use rights >
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无形资产-商誉 Intangible assets - goodwill SD :
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无形资产减值准备 Impairment of intangible assets k7Qs#L
长期待摊费用 Deferred assets ,`RX~ H=C
未确认融资费用 Unrecognized finance fees P9qIq]M
其他长期资产 Other long term assets T9%|B9FeJ
递延税款借项 Deferred assets debits ?>U=bA
应付票据 Notes payable kS&>g
应付帐款 Trade creditors
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预收帐款 Adanvances from customers 343d`FRa}
代销商品款 Consignment-in payables 4_iA<}>|
其他应交款 Other payable to government 37kVJQcA1
其他应付款 Other creditors n42\ty9
应付股利 Proposed dividends {| hg3R~A
待转资产价值 Donated assets d5>&,
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预计负债 Accrued liabilities eUZk|be
应付短期债券 Short-term debentures payable qPD(D{,f$
其他流动负债 Other current liabilities f,E7eL@
预提费用 Accrued expenses P`{$7ST'Hh
应付工资 Payroll payable GC7 WRA
应付福利费 Welfare payable A-:k4] {%P
短期借款-抵押借款 Bank loans - Short term - pledged >W8"
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短期借款-信用借款 Bank loans - Short term - credit ~v;+-*t
短期借款-担保借款 Bank loans - Short term - guaranteed ,dTmI{@O
一年内到期长期借款 Long term loans due within one year yc~<h/}#
一年内到期长期应付款 Long term payable due within one year (E)hEQ@8
长期借款 Bank loans - Long term ZIa,pON
应付债券-债券面值 Bond payable - Par value Li}5aK
应付债券-债券溢价 Bond payable - Excess jk&xzJH.
应付债券-债券折价 Bond payable - Discount Kcp YHWCa.
应付债券-应计利息 Bond payable - Accrued interest ,8Po
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长期应付款 Long term payable ~WTk X(\
专项应付款 Specific payable 2/r8
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其他长期负债 Other long term liabilities bY.VNA
应交税金-所得税 Tax payable - income tax ,lA@C2c
应交税金-增值税 Tax payable - VAT ObEz 0Rj
应交税金-营业税 Tax payable - business tax {R-o8N
应交税金-消费税 Tax payable - consumable tax m{=Q88k!@.
应交税金-其他 Tax payable - others iLZY6?_^
递延税款贷项 Deferred taxation credit pXl[I;
股本 Share capital t4#gW$+^?H
已归还投资 Investment returned z9[TjTH^}T
利润分配-其他转入 Profit appropriation - other transfer in _3@5@1[s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <fG\J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Uzzm2OS`
利润分配-提取储备基金 Profit appropriation - reserve fund C 5gdvJN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O 1z0
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FMeBsI9pL
利润分配-利润归还投资 Profit appropriation - return investment by profit $'3xl2T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f0sGE5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -grf7w^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [Cv./hEQi
期初未分配利润 Retained earnings, beginning of the year $ch`.$wx
资本公积-股本溢价 Capital surplus - share premium N4C7I1ihq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )h]#:,pm
资本公积-接受现金捐赠 Capital surplus - cash donation Rv9jLH
资本公积-股权投资准备 Capital surplus - investment reserve &H;,,7u
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation $\h-F8|JMX
资本公积-其他 Capital surplus - others aim\3y~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `"&Nw,C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ft(o-f7,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /9G72AD
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盈余公积-储备基金 Surplus reserve - reserve fund B ??07j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &;d
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment vHpw?(]
主营业务收入 Sales Z +/3rd
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax Pjq'c+4.yL
营业费用 Operating expenses T6y~iNd<
管理费用 General and administrative expenses a[;L+
财务费用 Financial expenses xS,F
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投资收益 Investment income uou
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其他业务收入 Other operating income aVr(*s;/
营业外收入 Non-operating income jR\pYRK
补贴收入 Subsidy income |i
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其他业务支出 Other operating expenses T=NLBJ
营业外支出 Non-operating expenses *v#V%_ o
所得税 Income tax "3_X$`v"!
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