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 。 M$1+,[^f
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现金 Cash in hand ?4Lb *{R
银行存款 Cash in bank E87/B%R
其他货币资金-外埠存款Other monetary assets - cash in other cities 6T< ~mn
其他货币资金-银行本票 Other monetary assets - cashier‘s check I|RN/RVN
其他货币资金-银行汇票 Other monetary assets - bank draft -kZz,pNQ,
其他货币资金-信用卡 Other monetary assets - credit cards cNw<k&w6F
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [T"oqO4%]
其他货币资金-存出投资款 Other monetary assets - cash for investment po*s
短期投资-股票投资 Investments - Short term - stocks >r{3t{
短期投资-债券投资 Investments - Short term - bonds mvVVPf9
短期投资-基金投资 Investments - Short term - funds vxUJ4|Qz
短期投资-其他投资 Investments - Short term - others e~$MIHBY]
短期投资跌价准备 Provision for short-term investment 'Vy$d<@s[
长期股权投资-股票投资 Long term equity investment - stocks `PSr64h:D
长期股权投资-其他股权投资 Long term equity investment - others 4v3y3
长期债券投资-债券投资 Long term securities investemnt - bonds BT
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长期债券投资-其他债权投资 Long term securities investment - others UL;d H
长期投资减值准备 Provision for long-term investment _8\Uukm
应收票据 Notes receivable \9Itu(<f
应收股利 Dividends receivable h?.6e9Y4
应收利息 Interest receivable ^wb -s
应收帐款 Trade debtors L}nj#z4g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Xa*52Q`_
预付帐款 Prepayment wC!(STu
应收补贴款 Allowance receivable EYGJDv(S
其他应收款 Other debtors fTY @{t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors S#jH2fRo
其他流动资产 Other current assets s.1(- "DU
物资采购 Purchase 6TfL|W<
原材料 Raw materials [H0jDbN
包装物 Packing materials g0rdF
低值易耗品 Low value consumbles 4dMwJ"V
材料成本差异 Material cost difference @MtF^y
自制半成品 Self-manufactured goods hz Vpv,|G
库存商品 Finished goods o4Fh`?d}
商品进销差价 Difference between purchase & sales of commodities $msT,$NJ
委托加工物资 Consigned processiong material =)Ew6}
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委托代销商品 Consignment-out ;ZjQy,H%
受托代销商品 Consignment-in :J(a;/~ip
分期收款发出商品 Goods on instalment sales +SPC@E_v
存货跌价准备 Provision for obsolete stocks GuM-H$,
待摊费用 Prepaid expenses xVfJ]Y
待处理流动资产损益 Unsettled G/L on current assets 85"DS-+e
待处理固定资产损益 Unsettled G/L on fixed assets ~l CG37
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest =_%:9FnQ0
委托贷款-减值准备 Consignment loan - provision }-zx4<4BH
固定资产-房屋建筑物 Fixed assets - Buildings /nb(F h|{T
固定资产-机器设备 Fixed assets - Plant and machinery kt[#@M!}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l#:=zu
固定资产-运输设备 Fixed assets - Automobiles <FS/'[P
累计折旧 Accumulated depreciation l3-KswU
固定资产减值准备 Impairment of fixed assets :U?P~HI
工程物资-专用材料 Project material - specific materials jt3s;U*
工程物资-专用设备 Project material - specific equipment @=Ly#HuUM
工程物资-预付大型设备款 Project material - prepaid for equipment ^%go\ C ;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production p*Q"<@n
在建工程 Construction in progress GgA =EdJn
在建工程减值准备 Impairment of construction in progress CG=#rc]vz
固定资产清理 Disposal of fixed assets ;a{ Dr
无形资产-专利权 Intangible assets - patent EoQ.d|:g
无形资产-非专利技术 Intangible assets - industrial property and know-how mWmDH74
无形资产-商标权 Intangible assets - trademark rights z+wV(i97
无形资产-土地使用权 Intangible assets - land use rights T%P0M*
无形资产-商誉 Intangible assets - goodwill HP
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无形资产减值准备 Impairment of intangible assets ,:>>04O
长期待摊费用 Deferred assets VrF]X#\)
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets bXJ,L$q
递延税款借项 Deferred assets debits Oq+C<}eg
应付票据 Notes payable
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应付帐款 Trade creditors ]PUyX8'~
预收帐款 Adanvances from customers v#-%_V>ph
代销商品款 Consignment-in payables gP/]05$e
其他应交款 Other payable to government a Mv
其他应付款 Other creditors G92=b*x/
应付股利 Proposed dividends ~e%*hZNo
待转资产价值 Donated assets kdxs{b"t
预计负债 Accrued liabilities jy&p_v1
应付短期债券 Short-term debentures payable Yv"uIj+']
其他流动负债 Other current liabilities
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预提费用 Accrued expenses 1-w1k^e
应付工资 Payroll payable H7l[5ib
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged 2jx""{
短期借款-信用借款 Bank loans - Short term - credit |PDuvv
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短期借款-担保借款 Bank loans - Short term - guaranteed ]Fl+^aLS
一年内到期长期借款 Long term loans due within one year G-bG}9vc]
一年内到期长期应付款 Long term payable due within one year RAXqRP,iw
长期借款 Bank loans - Long term mcS/-DaN?
应付债券-债券面值 Bond payable - Par value ^*%p]r
应付债券-债券溢价 Bond payable - Excess 0%`\8
应付债券-债券折价 Bond payable - Discount WO^smCk
应付债券-应计利息 Bond payable - Accrued interest i
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长期应付款 Long term payable >sPu*8D40a
专项应付款 Specific payable $vlgiJ&f
其他长期负债 Other long term liabilities dq"b_pr;
应交税金-所得税 Tax payable - income tax qV9`
应交税金-增值税 Tax payable - VAT peR=J7
应交税金-营业税 Tax payable - business tax z`>a,X
应交税金-消费税 Tax payable - consumable tax ^?&Jq_oU
应交税金-其他 Tax payable - others 7 fqK{^L
递延税款贷项 Deferred taxation credit &FkKnz4IZ
股本 Share capital (3{'GX2c
已归还投资 Investment returned pk: ruf`)
利润分配-其他转入 Profit appropriation - other transfer in ~=Er=
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TBrAYEk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qj[4gN?}=
利润分配-提取储备基金 Profit appropriation - reserve fund %jKR\f G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZRD* ^9)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7<|1 xOT
利润分配-利润归还投资 Profit appropriation - return investment by profit ')Ozz<{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;wJLH\/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6:ZqS~-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uu>YE0/)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !ny;YV
期初未分配利润 Retained earnings, beginning of the year 1K09iB
资本公积-股本溢价 Capital surplus - share premium J U}XSb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D#W{:_f
资本公积-接受现金捐赠 Capital surplus - cash donation V\!FD5%
资本公积-股权投资准备 Capital surplus - investment reserve ZV_mP'1*
资本公积-拨款转入 Capital surplus - subsidiary {BY`Wu:w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation H6bomp"
资本公积-其他 Capital surplus - others %zb7M%dC6`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hSp[BsF`,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3(E"$Se,f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ny\iRU)fN
盈余公积-储备基金 Surplus reserve - reserve fund Vy16Co
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H,:Cg:E/^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s-k~_C>Fw
主营业务收入 Sales f ,K1 a9.
主营业务成本 Cost of sales ;T-i+_
主营业务税金及附加 Sales tax K34ca-~
营业费用 Operating expenses q
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管理费用 General and administrative expenses Z9~~vf#
财务费用 Financial expenses JjyQ
投资收益 Investment income ]/JE#
其他业务收入 Other operating income ehOF@IA_
营业外收入 Non-operating income }I#;~|v~<
补贴收入 Subsidy income #s(B,`?N
其他业务支出 Other operating expenses jR}h3!
营业外支出 Non-operating expenses (.<Gde#
所得税 Income tax RTH dL
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