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 。 %G
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现金 Cash in hand <am7t[G."
银行存款 Cash in bank TDGzXJf[
其他货币资金-外埠存款Other monetary assets - cash in other cities TExlGAHo+O
其他货币资金-银行本票 Other monetary assets - cashier‘s check E;Hjw0M'k
其他货币资金-银行汇票 Other monetary assets - bank draft fpi6pcof
其他货币资金-信用卡 Other monetary assets - credit cards )1,&YJM*6l
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iy"Kg]
其他货币资金-存出投资款 Other monetary assets - cash for investment rY= #^S
短期投资-股票投资 Investments - Short term - stocks k}.
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短期投资-债券投资 Investments - Short term - bonds [ub\DLl
短期投资-基金投资 Investments - Short term - funds (jG$M= q-
短期投资-其他投资 Investments - Short term - others M2S|$6t:
短期投资跌价准备 Provision for short-term investment D=vq<X'
长期股权投资-股票投资 Long term equity investment - stocks )]R?v,9*D
长期股权投资-其他股权投资 Long term equity investment - others k
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长期债券投资-债券投资 Long term securities investemnt - bonds 1aG}-:$t'
长期债券投资-其他债权投资 Long term securities investment - others XEEbmIO*<9
长期投资减值准备 Provision for long-term investment {@%(0d{n}
应收票据 Notes receivable pAuwSn#i
应收股利 Dividends receivable Fm':sd)'
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应收利息 Interest receivable (c2\:hvy
应收帐款 Trade debtors U'G`Q0n
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]IV;>94[
预付帐款 Prepayment {
9$Q|XK
应收补贴款 Allowance receivable W!X]t)
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其他应收款 Other debtors ^ym{DSx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors i#=X#_
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其他流动资产 Other current assets J.l%HU
物资采购 Purchase }C1wfZ~
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原材料 Raw materials tV9C33
包装物 Packing materials ZB&
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低值易耗品 Low value consumbles E=NY{| >
材料成本差异 Material cost difference !X 8R
自制半成品 Self-manufactured goods 9Q/!%y%5
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities uek3Y[n
委托加工物资 Consigned processiong material F w m:c[G
委托代销商品 Consignment-out auW]rwY
受托代销商品 Consignment-in P0z{R[KBH
分期收款发出商品 Goods on instalment sales 4?&a?*M
存货跌价准备 Provision for obsolete stocks CF"3<*%x
待摊费用 Prepaid expenses "n,ZP@M;
待处理流动资产损益 Unsettled G/L on current assets z]AS@}wWqg
待处理固定资产损益 Unsettled G/L on fixed assets q?4uH;h:^G
委托贷款-本金 Consignment loan - principle Qu _T&
委托贷款-利息 Consignment loan - interest VAE?={-
委托贷款-减值准备 Consignment loan - provision EIQy?ig
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固定资产-房屋建筑物 Fixed assets - Buildings @F^L4 N':
固定资产-机器设备 Fixed assets - Plant and machinery ;@
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |l(lrJ{
固定资产-运输设备 Fixed assets - Automobiles ^)l@7XxD
累计折旧 Accumulated depreciation &X,)+b=
固定资产减值准备 Impairment of fixed assets oZ:F3 GQ4Q
工程物资-专用材料 Project material - specific materials m0\}Cc
工程物资-专用设备 Project material - specific equipment ;_5
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工程物资-预付大型设备款 Project material - prepaid for equipment iQC&d_#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L0 2~FT
在建工程 Construction in progress /exl9Ilt]
在建工程减值准备 Impairment of construction in progress d<? :Q
固定资产清理 Disposal of fixed assets 5udoZ>T
无形资产-专利权 Intangible assets - patent NV4W2thYo
无形资产-非专利技术 Intangible assets - industrial property and know-how G5J ZB7C
无形资产-商标权 Intangible assets - trademark rights m(:qZW
无形资产-土地使用权 Intangible assets - land use rights IFofFXv_
无形资产-商誉 Intangible assets - goodwill F)ld@Ydk=
无形资产减值准备 Impairment of intangible assets L6=RD<~C
长期待摊费用 Deferred assets u>6/_^iq
未确认融资费用 Unrecognized finance fees Q8cPKDB
其他长期资产 Other long term assets Yj/nzTVJ[
递延税款借项 Deferred assets debits uN3J)@;_
应付票据 Notes payable nvVsO>2{ o
应付帐款 Trade creditors ?Hxgx
预收帐款 Adanvances from customers 3|r!*+.
代销商品款 Consignment-in payables aB6LAb2z;T
其他应交款 Other payable to government )}\@BtcjA]
其他应付款 Other creditors c.A/{a
应付股利 Proposed dividends G$9|aaf`1#
待转资产价值 Donated assets 7d8qs%nA
预计负债 Accrued liabilities ps
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应付短期债券 Short-term debentures payable jI<WzvhYG
其他流动负债 Other current liabilities 8A u<\~p
预提费用 Accrued expenses DB'KIw
应付工资 Payroll payable |P0L,R
应付福利费 Welfare payable DLVs>?Y
短期借款-抵押借款 Bank loans - Short term - pledged &\`a5[
短期借款-信用借款 Bank loans - Short term - credit 7h&`BS
短期借款-担保借款 Bank loans - Short term - guaranteed vP)~j1
一年内到期长期借款 Long term loans due within one year `oRs-,d|<
一年内到期长期应付款 Long term payable due within one year D)7$M]d%
长期借款 Bank loans - Long term ]l7\Zq
应付债券-债券面值 Bond payable - Par value Fd,+(i D
应付债券-债券溢价 Bond payable - Excess R6Z}/ m
应付债券-债券折价 Bond payable - Discount D4 ]B>
应付债券-应计利息 Bond payable - Accrued interest maEpT43f
长期应付款 Long term payable C*6)Ut '
专项应付款 Specific payable @mRrA#E#{
其他长期负债 Other long term liabilities yxWMatZ2
应交税金-所得税 Tax payable - income tax l%U_iqL&
应交税金-增值税 Tax payable - VAT gIM'bA<~
应交税金-营业税 Tax payable - business tax 9`n)"r
应交税金-消费税 Tax payable - consumable tax G$|;~'E
应交税金-其他 Tax payable - others *[~o~e/YCb
递延税款贷项 Deferred taxation credit N?{1'=Om
股本 Share capital rjQhU%zv
已归还投资 Investment returned O0(Q0Ko
利润分配-其他转入 Profit appropriation - other transfer in S}Y|s]6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #iU8hUbo
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bd
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利润分配-提取储备基金 Profit appropriation - reserve fund FO>( QLlH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5~%,u2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J[Yg]6
利润分配-利润归还投资 Profit appropriation - return investment by profit `CEj 4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C"^hMsU8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !a&SB*%^I3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O:=|b]t
期初未分配利润 Retained earnings, beginning of the year P:,
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资本公积-股本溢价 Capital surplus - share premium ^N2M/B|0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /<7C[^h{-
资本公积-接受现金捐赠 Capital surplus - cash donation 46P6Bwobh
资本公积-股权投资准备 Capital surplus - investment reserve SM#S/|.]
资本公积-拨款转入 Capital surplus - subsidiary +=~%S)9F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /`O]etr`d
资本公积-其他 Capital surplus - others oSA*~ N:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xz.Y-5)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $7DcQ b9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l*\~ew
盈余公积-储备基金 Surplus reserve - reserve fund LQ(5D_yG.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YyJ{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7kX$wQZ_
主营业务收入 Sales hKZ`D
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主营业务成本 Cost of sales Q6!v3P/h
主营业务税金及附加 Sales tax J1]w*2
营业费用 Operating expenses D@\;@(
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管理费用 General and administrative expenses %V(N U_o
财务费用 Financial expenses uQu/(5
投资收益 Investment income oAZF3h]po
其他业务收入 Other operating income r2GK_$vd
营业外收入 Non-operating income ZAX0n!db3
补贴收入 Subsidy income 6%\Q*r*N
其他业务支出 Other operating expenses (YYj3#
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营业外支出 Non-operating expenses ig2+XR#%
所得税 Income tax +fd@K
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