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 。 PF+`3
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现金 Cash in hand h0gT/x
银行存款 Cash in bank Fl
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其他货币资金-外埠存款Other monetary assets - cash in other cities :')<|(Zy
其他货币资金-银行本票 Other monetary assets - cashier‘s check S !e0:
其他货币资金-银行汇票 Other monetary assets - bank draft Z,2uN!6
其他货币资金-信用卡 Other monetary assets - credit cards ''(T3;^ +
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G%P]qi
其他货币资金-存出投资款 Other monetary assets - cash for investment *7Mr ng
短期投资-股票投资 Investments - Short term - stocks R:fu n,
短期投资-债券投资 Investments - Short term - bonds _6|b0*jv'&
短期投资-基金投资 Investments - Short term - funds V2bod=&Lc
短期投资-其他投资 Investments - Short term - others 6D+9f{~r
短期投资跌价准备 Provision for short-term investment k4|YaGhf
长期股权投资-股票投资 Long term equity investment - stocks oDRNM^
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长期股权投资-其他股权投资 Long term equity investment - others x^
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长期债券投资-债券投资 Long term securities investemnt - bonds J|>P,x#G
长期债券投资-其他债权投资 Long term securities investment - others [m"X*ZF
长期投资减值准备 Provision for long-term investment "47nc1T+n
应收票据 Notes receivable g_q{3
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应收股利 Dividends receivable WT0U)x( m5
应收利息 Interest receivable SQHVgj
应收帐款 Trade debtors .FC1:y<aO
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Rw7Q[I5z%
预付帐款 Prepayment 59)PJ0E
应收补贴款 Allowance receivable bySw#h_
其他应收款 Other debtors Sz._XY^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors W[vak F
其他流动资产 Other current assets vbWX`skU
物资采购 Purchase rN
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原材料 Raw materials yb]a p
包装物 Packing materials 4f>Vg$4
低值易耗品 Low value consumbles xo*a
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材料成本差异 Material cost difference rVO+
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自制半成品 Self-manufactured goods %>s y`c
库存商品 Finished goods eC3ZK"oJ
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out F!Uk `[L
受托代销商品 Consignment-in TcqqAc
分期收款发出商品 Goods on instalment sales r+U-l#Q
存货跌价准备 Provision for obsolete stocks c-3? D;
待摊费用 Prepaid expenses 4u;W1=+Vn
待处理流动资产损益 Unsettled G/L on current assets 18`?t_8g
待处理固定资产损益 Unsettled G/L on fixed assets >97V2W
委托贷款-本金 Consignment loan - principle a]Lr<i8#%
委托贷款-利息 Consignment loan - interest "{&!fD~w
委托贷款-减值准备 Consignment loan - provision Nc7YMxk'H
固定资产-房屋建筑物 Fixed assets - Buildings Y`_6Ny="
固定资产-机器设备 Fixed assets - Plant and machinery [bZXzV(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5bAy@n
固定资产-运输设备 Fixed assets - Automobiles {>~|xW
累计折旧 Accumulated depreciation oZIoY*7IrQ
固定资产减值准备 Impairment of fixed assets ;Z8K3p
工程物资-专用材料 Project material - specific materials 9\dC8
工程物资-专用设备 Project material - specific equipment HWc=.Qq
工程物资-预付大型设备款 Project material - prepaid for equipment wWH5T}\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production g.veHh|;_
在建工程 Construction in progress rSa3u
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在建工程减值准备 Impairment of construction in progress EJRwyF5LK
固定资产清理 Disposal of fixed assets N
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无形资产-专利权 Intangible assets - patent z7GLpTa
无形资产-非专利技术 Intangible assets - industrial property and know-how PB`94W
无形资产-商标权 Intangible assets - trademark rights X09&S4
无形资产-土地使用权 Intangible assets - land use rights ,H|V\\
无形资产-商誉 Intangible assets - goodwill 1|Fukx<@J<
无形资产减值准备 Impairment of intangible assets <8'}H`w%
长期待摊费用 Deferred assets "eBpSV>nnQ
未确认融资费用 Unrecognized finance fees O6m}#?Ai/@
其他长期资产 Other long term assets /Jo*O=Lpo
递延税款借项 Deferred assets debits `M|fwlAJQ
应付票据 Notes payable T]0qd^\4w
应付帐款 Trade creditors f>Ij:b`Z2
预收帐款 Adanvances from customers "EA%!P:d,
代销商品款 Consignment-in payables tQ*5[F,fm
其他应交款 Other payable to government j{nL33T%
其他应付款 Other creditors 7q(RQQp
应付股利 Proposed dividends [t>}M6?R:
待转资产价值 Donated assets Of-l<Ks\
预计负债 Accrued liabilities p6sXftk
应付短期债券 Short-term debentures payable 2o6%P}C
其他流动负债 Other current liabilities lh
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预提费用 Accrued expenses Qxt,@<IK
应付工资 Payroll payable A?Uyj
应付福利费 Welfare payable !x&/M*nBE
短期借款-抵押借款 Bank loans - Short term - pledged aLG6y Vtu
短期借款-信用借款 Bank loans - Short term - credit IY+P Yad
短期借款-担保借款 Bank loans - Short term - guaranteed \QQw1c+
一年内到期长期借款 Long term loans due within one year 2x t
8F
一年内到期长期应付款 Long term payable due within one year \]GBd~i<
长期借款 Bank loans - Long term rZ
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应付债券-债券面值 Bond payable - Par value ](B+ilr
应付债券-债券溢价 Bond payable - Excess ^
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应付债券-债券折价 Bond payable - Discount *Z<`TB)<X
应付债券-应计利息 Bond payable - Accrued interest wOn.m
长期应付款 Long term payable 3g)pLW
专项应付款 Specific payable LG@5Z-
其他长期负债 Other long term liabilities ^Qq_|{vynf
应交税金-所得税 Tax payable - income tax QYDSE
应交税金-增值税 Tax payable - VAT h>q&X4-
应交税金-营业税 Tax payable - business tax fgq#Oi}
应交税金-消费税 Tax payable - consumable tax *i&ks>4N
应交税金-其他 Tax payable - others 0]fzjiaGt
递延税款贷项 Deferred taxation credit Il,2^54q
股本 Share capital 5hg:@i',
已归还投资 Investment returned 5v
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利润分配-其他转入 Profit appropriation - other transfer in A+_361KH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4uwI=U UB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }e
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利润分配-提取储备基金 Profit appropriation - reserve fund >2tYw,m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Un (}P'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ( hp 52Vse
利润分配-利润归还投资 Profit appropriation - return investment by profit JN,4#,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2h%/exeS;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3)3?/y)_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <Y9%oJn%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !#Ub*qY1Z
期初未分配利润 Retained earnings, beginning of the year *2P%731n5
资本公积-股本溢价 Capital surplus - share premium j]Kpwf<NS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !:]CKbG
资本公积-接受现金捐赠 Capital surplus - cash donation u$O`
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资本公积-股权投资准备 Capital surplus - investment reserve $SQUN*/>
资本公积-拨款转入 Capital surplus - subsidiary oc7&iL
资本公积-外币资本折算差额 Capital surplus - foreign currency translation aA7}>
资本公积-其他 Capital surplus - others m&a.i
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >g+yw1nC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VKqIFM1b
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4YX/=
盈余公积-储备基金 Surplus reserve - reserve fund r$T\@oTL
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V"K-aO&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ])`w_y(>
主营业务收入 Sales z@Pv~"
主营业务成本 Cost of sales C>wOoXjt
主营业务税金及附加 Sales tax nvY%{Zf$}
营业费用 Operating expenses ;UUpkOQO(
管理费用 General and administrative expenses 'guXdX]Gu
财务费用 Financial expenses {%Cb0Zh
投资收益 Investment income zZp0g^;.
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其他业务收入 Other operating income ,a
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营业外收入 Non-operating income +Np[m$Z*
补贴收入 Subsidy income =S+*=j A
其他业务支出 Other operating expenses Mu: y9o95
营业外支出 Non-operating expenses Fj;];1nt
所得税 Income tax vxE#6
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