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 。 .o"FT~}z
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现金 Cash in hand wfJ["
q
银行存款 Cash in bank "KhVS
其他货币资金-外埠存款Other monetary assets - cash in other cities %
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其他货币资金-银行本票 Other monetary assets - cashier‘s check OZc.Rtgc
其他货币资金-银行汇票 Other monetary assets - bank draft E{#Y=
其他货币资金-信用卡 Other monetary assets - credit cards (F.vVldBy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oKlO cws}
其他货币资金-存出投资款 Other monetary assets - cash for investment ,iYKtS3
短期投资-股票投资 Investments - Short term - stocks "?Mf%u1R
短期投资-债券投资 Investments - Short term - bonds 5"cYZvGkJ
短期投资-基金投资 Investments - Short term - funds (+=TKI<=
短期投资-其他投资 Investments - Short term - others f[;l7
短期投资跌价准备 Provision for short-term investment Z^?Y TykH
长期股权投资-股票投资 Long term equity investment - stocks (d@ =
长期股权投资-其他股权投资 Long term equity investment - others
KJ]ejb$
长期债券投资-债券投资 Long term securities investemnt - bonds aN}l&4d
长期债券投资-其他债权投资 Long term securities investment - others >8>}o4Q/X
长期投资减值准备 Provision for long-term investment P-*=e8z{
应收票据 Notes receivable ==W`qC4n?n
应收股利 Dividends receivable |AS`MsbI9
应收利息 Interest receivable :87HXz6]jS
应收帐款 Trade debtors #]_S)_Z-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |:{H4
预付帐款 Prepayment ?\J.Tv$$$
应收补贴款 Allowance receivable ap%
Y}
其他应收款 Other debtors rcyq+wY #
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `;OEdeAM
其他流动资产 Other current assets U(t_uc5q
物资采购 Purchase &9*MO
原材料 Raw materials G._E9
包装物 Packing materials b#2$Pd:(
低值易耗品 Low value consumbles Jc74A=sT
材料成本差异 Material cost difference ^HM9'*&KJ
自制半成品 Self-manufactured goods 61}hB>TT:
库存商品 Finished goods 6?X)'
商品进销差价 Difference between purchase & sales of commodities TM1D|H
委托加工物资 Consigned processiong material `Y5{opG7-
委托代销商品 Consignment-out /t<C_lLM
受托代销商品 Consignment-in m@W\Pic,j.
分期收款发出商品 Goods on instalment sales w' gKE'c
存货跌价准备 Provision for obsolete stocks ]*Tnu98G}
待摊费用 Prepaid expenses uSRvc0R\
待处理流动资产损益 Unsettled G/L on current assets ?7:?OX
待处理固定资产损益 Unsettled G/L on fixed assets y,OwO4+y\
委托贷款-本金 Consignment loan - principle F~Z~OqCS
委托贷款-利息 Consignment loan - interest G^ 2a<?Di
委托贷款-减值准备 Consignment loan - provision xr<.r4
固定资产-房屋建筑物 Fixed assets - Buildings lW8!_h"G`n
固定资产-机器设备 Fixed assets - Plant and machinery =yZiBJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6x_tX
固定资产-运输设备 Fixed assets - Automobiles g^qbd$ }
累计折旧 Accumulated depreciation (fYrb#]!y
固定资产减值准备 Impairment of fixed assets \;%DDw
工程物资-专用材料 Project material - specific materials = Nd&My
工程物资-专用设备 Project material - specific equipment t ;~H6
工程物资-预付大型设备款 Project material - prepaid for equipment
4XprVB
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?R;K`f9<
在建工程 Construction in progress > 10pk
在建工程减值准备 Impairment of construction in progress ,PyA$Z
固定资产清理 Disposal of fixed assets dLtn,qCX0^
无形资产-专利权 Intangible assets - patent Gw;[maM!%`
无形资产-非专利技术 Intangible assets - industrial property and know-how
7z?rx
无形资产-商标权 Intangible assets - trademark rights ^z^ UFW
无形资产-土地使用权 Intangible assets - land use rights 3?"JFfYU,'
无形资产-商誉 Intangible assets - goodwill `PY
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无形资产减值准备 Impairment of intangible assets L< gp "e
长期待摊费用 Deferred assets Zk4(
未确认融资费用 Unrecognized finance fees I'NE>!=Q
其他长期资产 Other long term assets W97%12J3
递延税款借项 Deferred assets debits KP[H&4eoC
应付票据 Notes payable \AT]$`8@_
应付帐款 Trade creditors l*yh(3~}
预收帐款 Adanvances from customers M]Y72K^
代销商品款 Consignment-in payables =R>%}5
其他应交款 Other payable to government SuHv{u45
其他应付款 Other creditors xTJ-v/t3<
应付股利 Proposed dividends P9
RIX;A=
待转资产价值 Donated assets e0#/3$\aSV
预计负债 Accrued liabilities zJp@\Yo+
应付短期债券 Short-term debentures payable #xopJa Y
其他流动负债 Other current liabilities LD~s@}yH>
预提费用 Accrued expenses XgfaTX*
应付工资 Payroll payable 0F\e*{gc
应付福利费 Welfare payable Px>Gc:!>
短期借款-抵押借款 Bank loans - Short term - pledged ZL-YoMHc+_
短期借款-信用借款 Bank loans - Short term - credit #e!4njdM
短期借款-担保借款 Bank loans - Short term - guaranteed Snh
B$DG
一年内到期长期借款 Long term loans due within one year MWHGB")J
一年内到期长期应付款 Long term payable due within one year v GF<
长期借款 Bank loans - Long term f.o,VVYi
应付债券-债券面值 Bond payable - Par value u
I \zDR
应付债券-债券溢价 Bond payable - Excess l[2 d{r
应付债券-债券折价 Bond payable - Discount eqyZ|6
应付债券-应计利息 Bond payable - Accrued interest Au6*hv3:
长期应付款 Long term payable tkG0xRH
专项应付款 Specific payable CFW\
其他长期负债 Other long term liabilities f4s^$Q{Q
应交税金-所得税 Tax payable - income tax ;Ly(O'9
应交税金-增值税 Tax payable - VAT M=!RJ%6f
应交税金-营业税 Tax payable - business tax fDn| o"
应交税金-消费税 Tax payable - consumable tax r/![ohrEB
应交税金-其他 Tax payable - others t ._PS3
递延税款贷项 Deferred taxation credit 9Q#eu~R
股本 Share capital *hHy>(*
已归还投资 Investment returned C^hHt,&
利润分配-其他转入 Profit appropriation - other transfer in ,=9e]pQ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \k=.w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "rj qDpH
利润分配-提取储备基金 Profit appropriation - reserve fund $Yr'`(Cbc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o|s JTY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y=H^U.
利润分配-利润归还投资 Profit appropriation - return investment by profit wXc"Car)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zs@#.OEH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Sv7_-#SW<(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cm8-L[>E
期初未分配利润 Retained earnings, beginning of the year m\h/D7zg
资本公积-股本溢价 Capital surplus - share premium w>IYrSaa>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation u7=jtB
资本公积-股权投资准备 Capital surplus - investment reserve h SZ0 }/
资本公积-拨款转入 Capital surplus - subsidiary eB:OvOol*^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m[7i<
'+S
资本公积-其他 Capital surplus - others R;P>_ei(LK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AQ!FJ(X(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %"Y7 b2pPa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?I` BbT}
盈余公积-储备基金 Surplus reserve - reserve fund v5|X=
B>&>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8+&] q#W3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #rZk&q
主营业务收入 Sales }LH>0v_<Y
主营业务成本 Cost of sales |S5N$[
主营业务税金及附加 Sales tax :<OInKE>Cx
营业费用 Operating expenses 62B` Z5j#
管理费用 General and administrative expenses aW8Bx
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财务费用 Financial expenses 7-
M$c7S
投资收益 Investment income !A"`jc~x:
其他业务收入 Other operating income `A.!<bO)]
营业外收入 Non-operating income e&C(IEZ/N;
补贴收入 Subsidy income 7@MGs2
其他业务支出 Other operating expenses l-yQ3/:
营业外支出 Non-operating expenses AW8" @
所得税 Income tax # E'g{.N
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