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 。 <}<#W/
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现金 Cash in hand X";TZk
银行存款 Cash in bank izXbp02
其他货币资金-外埠存款Other monetary assets - cash in other cities Tw2Xe S
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2r
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其他货币资金-银行汇票 Other monetary assets - bank draft @P*ylB}?Q
其他货币资金-信用卡 Other monetary assets - credit cards ~&t!$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O5g}2
其他货币资金-存出投资款 Other monetary assets - cash for investment J>><o:~@
短期投资-股票投资 Investments - Short term - stocks wYZy e^7
短期投资-债券投资 Investments - Short term - bonds N<p5p0
短期投资-基金投资 Investments - Short term - funds X7t5b7
短期投资-其他投资 Investments - Short term - others f1)HHUB
短期投资跌价准备 Provision for short-term investment [Bl
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长期股权投资-股票投资 Long term equity investment - stocks n;e."^5
长期股权投资-其他股权投资 Long term equity investment - others P
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长期债券投资-债券投资 Long term securities investemnt - bonds 1[26w_B3
长期债券投资-其他债权投资 Long term securities investment - others `2Wl
长期投资减值准备 Provision for long-term investment X(4s;i
应收票据 Notes receivable M' &J_g
应收股利 Dividends receivable
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应收利息 Interest receivable lF0K=L
应收帐款 Trade debtors :Tlf4y:/w
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3?!G-
预付帐款 Prepayment ev~
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应收补贴款 Allowance receivable (J6"
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其他应收款 Other debtors Q&oC]u(="&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q2JdO 6[96
其他流动资产 Other current assets h`z2!F4
物资采购 Purchase H+S~ bzz
原材料 Raw materials aQz|!8Is
包装物 Packing materials i58ZV`Rk`
低值易耗品 Low value consumbles .}IK}A/-
材料成本差异 Material cost difference G>
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自制半成品 Self-manufactured goods ZC3tbhV
库存商品 Finished goods 5F'%i;)oq
商品进销差价 Difference between purchase & sales of commodities 1~["{u
委托加工物资 Consigned processiong material vF5wA-3&t
委托代销商品 Consignment-out
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受托代销商品 Consignment-in !7e
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分期收款发出商品 Goods on instalment sales kWzuz#
存货跌价准备 Provision for obsolete stocks QH@Q\
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待摊费用 Prepaid expenses *ge].E
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets eXj\DjttG}
委托贷款-本金 Consignment loan - principle u5xU)l3
委托贷款-利息 Consignment loan - interest <dju6k7uz
委托贷款-减值准备 Consignment loan - provision 6Cz7A
固定资产-房屋建筑物 Fixed assets - Buildings @5{.
K/s
固定资产-机器设备 Fixed assets - Plant and machinery 4yA9Ni
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tQNk=}VR7r
固定资产-运输设备 Fixed assets - Automobiles N&6_8=3z
累计折旧 Accumulated depreciation zvek2\*rO
固定资产减值准备 Impairment of fixed assets d$2@,
工程物资-专用材料 Project material - specific materials $=e&q
工程物资-专用设备 Project material - specific equipment W&fW5af9
工程物资-预付大型设备款 Project material - prepaid for equipment >i^y;5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dzjB UD
在建工程 Construction in progress />dB%*
在建工程减值准备 Impairment of construction in progress oV0LJ%
固定资产清理 Disposal of fixed assets "#mXsp-ut
无形资产-专利权 Intangible assets - patent F/Rng'l
无形资产-非专利技术 Intangible assets - industrial property and know-how -/(DPx
无形资产-商标权 Intangible assets - trademark rights v#Cz&j
无形资产-土地使用权 Intangible assets - land use rights {-xi0D/Y;
无形资产-商誉 Intangible assets - goodwill Hs:4I
无形资产减值准备 Impairment of intangible assets C m,*bgX
长期待摊费用 Deferred assets "D
ts*
未确认融资费用 Unrecognized finance fees .ujs`9d_-
其他长期资产 Other long term assets <7_ |Q
递延税款借项 Deferred assets debits \Dvl%:8
应付票据 Notes payable p9FA_(`^
应付帐款 Trade creditors blKDQ~T2
预收帐款 Adanvances from customers =:xV(GK}
代销商品款 Consignment-in payables ]jVIpGM
其他应交款 Other payable to government
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其他应付款 Other creditors Uv
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应付股利 Proposed dividends 5 {T9*
待转资产价值 Donated assets @Og\SZhn
预计负债 Accrued liabilities J6*\>N5W
应付短期债券 Short-term debentures payable "_ PH "W
其他流动负债 Other current liabilities y1,?ZWTayr
预提费用 Accrued expenses jRv;D#Hp
应付工资 Payroll payable P?Gd}mdX?m
应付福利费 Welfare payable l>3M|js@/
短期借款-抵押借款 Bank loans - Short term - pledged ;,F-6RNj
短期借款-信用借款 Bank loans - Short term - credit T[Z <bW~0
短期借款-担保借款 Bank loans - Short term - guaranteed rd&*j^?
一年内到期长期借款 Long term loans due within one year _ 6+,R
一年内到期长期应付款 Long term payable due within one year bqw/O`*wfN
长期借款 Bank loans - Long term ?/`C~e<J
应付债券-债券面值 Bond payable - Par value p0}+071o%
应付债券-债券溢价 Bond payable - Excess i#pjv'C
应付债券-债券折价 Bond payable - Discount v7{ P].M
应付债券-应计利息 Bond payable - Accrued interest D-TNFYYy2
长期应付款 Long term payable !uj
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专项应付款 Specific payable B|]t\(~$[
其他长期负债 Other long term liabilities UA69_E{JCH
应交税金-所得税 Tax payable - income tax zer&`Vr
应交税金-增值税 Tax payable - VAT |0C|$2
应交税金-营业税 Tax payable - business tax F"B<R~
应交税金-消费税 Tax payable - consumable tax h3U
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应交税金-其他 Tax payable - others L337/8fh
递延税款贷项 Deferred taxation credit x[GFX8h(k6
股本 Share capital x*,q
Rew
已归还投资 Investment returned t7C!}'g&'
利润分配-其他转入 Profit appropriation - other transfer in |g7nh[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3X-{2R/ 3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?YkO+?}+
利润分配-提取储备基金 Profit appropriation - reserve fund )[y!m9Vn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WryW3];0OR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dyQ<UT
利润分配-利润归还投资 Profit appropriation - return investment by profit |!4BWt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A:8FJ 3'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SHXa{-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VV0EgfJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mR"2
期初未分配利润 Retained earnings, beginning of the year )M&Azbu
资本公积-股本溢价 Capital surplus - share premium BRo
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >+A1 V[
资本公积-接受现金捐赠 Capital surplus - cash donation PK.h E{R
资本公积-股权投资准备 Capital surplus - investment reserve (x1"uy7_
资本公积-拨款转入 Capital surplus - subsidiary V:,3O
LL*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $+!}Vtb
资本公积-其他 Capital surplus - others @}zS/LO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k2_6<v
Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &dZ.+#8r
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T(sG.%
盈余公积-储备基金 Surplus reserve - reserve fund ?FY@fO?es
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 26('V `N
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $.r}g\43P
主营业务收入 Sales uusY,Dt/9
主营业务成本 Cost of sales HonAK
主营业务税金及附加 Sales tax 8M3p\}O
营业费用 Operating expenses O9qKwn;q(
管理费用 General and administrative expenses }OX>(
财务费用 Financial expenses )<}VP&:X
投资收益 Investment income ' F 6au[
其他业务收入 Other operating income #RLch
营业外收入 Non-operating income TeGLAt
补贴收入 Subsidy income /\3XARt
其他业务支出 Other operating expenses 3-9J"d!
营业外支出 Non-operating expenses HAI1%F236
所得税 Income tax *s<dgFA'
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