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;B
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现金 Cash in hand 5a|m}2IX
银行存款 Cash in bank Wk6&TrWlY
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 f=O>\
其他货币资金-银行汇票 Other monetary assets - bank draft X6*y/KGN
其他货币资金-信用卡 Other monetary assets - credit cards u2O^3rG-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit YJvT
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其他货币资金-存出投资款 Other monetary assets - cash for investment Hg_
XD,
短期投资-股票投资 Investments - Short term - stocks PyxN _agf
短期投资-债券投资 Investments - Short term - bonds ~(L +4]
短期投资-基金投资 Investments - Short term - funds %c/"A8{ eb
短期投资-其他投资 Investments - Short term - others vfTG*jG
短期投资跌价准备 Provision for short-term investment safS>wM]
长期股权投资-股票投资 Long term equity investment - stocks >8;%F<o2
长期股权投资-其他股权投资 Long term equity investment - others Jd2Y)
长期债券投资-债券投资 Long term securities investemnt - bonds Dlf=N$BL7d
长期债券投资-其他债权投资 Long term securities investment - others e.ym7L]$O
长期投资减值准备 Provision for long-term investment +pViHOJu&V
应收票据 Notes receivable /D]r"-
应收股利 Dividends receivable ]sP9!hup
应收利息 Interest receivable t}+c/ C%b=
应收帐款 Trade debtors dB)hW'J?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LF.~rmPa
预付帐款 Prepayment ;U3Vows
应收补贴款 Allowance receivable \0T*msYQ
其他应收款 Other debtors 'p+QFT>Ca
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9,> Y
其他流动资产 Other current assets Zw
8b
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物资采购 Purchase >t2)Z|1
原材料 Raw materials |/\1nWD
包装物 Packing materials FH(+7Lz4;
低值易耗品 Low value consumbles 7#.PMyK9
材料成本差异 Material cost difference QGG(I7{-
自制半成品 Self-manufactured goods j=% -b]
库存商品 Finished goods 7tKft
商品进销差价 Difference between purchase & sales of commodities \1'R}B@;
委托加工物资 Consigned processiong material HwMsP$`q
委托代销商品 Consignment-out J$*["y`+
受托代销商品 Consignment-in L\CM);y
分期收款发出商品 Goods on instalment sales <U`Nb) &
存货跌价准备 Provision for obsolete stocks x)Kh_
G
待摊费用 Prepaid expenses Riuv@i^6K
待处理流动资产损益 Unsettled G/L on current assets ,k' 6<Hw
待处理固定资产损益 Unsettled G/L on fixed assets ms<u YLp
委托贷款-本金 Consignment loan - principle 0M2+?aKif
委托贷款-利息 Consignment loan - interest bO%ck-om!
委托贷款-减值准备 Consignment loan - provision R*eM 1
固定资产-房屋建筑物 Fixed assets - Buildings 8&hn$~ate
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i j;'4GzQL
固定资产-运输设备 Fixed assets - Automobiles r9*H-V$
累计折旧 Accumulated depreciation 7gmMqz"z(>
固定资产减值准备 Impairment of fixed assets sc>)X{eb
工程物资-专用材料 Project material - specific materials NVZNQ{
工程物资-专用设备 Project material - specific equipment 3zF7V:XH
工程物资-预付大型设备款 Project material - prepaid for equipment Qh%vh;|^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !O_^Rn+<2
在建工程 Construction in progress 5{aQ4H>~tx
在建工程减值准备 Impairment of construction in progress 2]f.mq_PD
固定资产清理 Disposal of fixed assets 3-%~{(T/
无形资产-专利权 Intangible assets - patent %~XJwy-
无形资产-非专利技术 Intangible assets - industrial property and know-how :S6 <v0`Z
无形资产-商标权 Intangible assets - trademark rights BTtYlpN6
无形资产-土地使用权 Intangible assets - land use rights cty#@?"e
无形资产-商誉 Intangible assets - goodwill jF85bb$
无形资产减值准备 Impairment of intangible assets 58U[r)/
长期待摊费用 Deferred assets qqred>K
未确认融资费用 Unrecognized finance fees 98
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其他长期资产 Other long term assets HV(*6b@
递延税款借项 Deferred assets debits i.,B
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应付票据 Notes payable c4W"CD;D
应付帐款 Trade creditors wb"t:(>&
预收帐款 Adanvances from customers gipRVd*TA
代销商品款 Consignment-in payables vA~hkkj{
其他应交款 Other payable to government U<byR!qLie
其他应付款 Other creditors sJ()ItU5i
应付股利 Proposed dividends {'aqOlw3<j
待转资产价值 Donated assets 5*Iz3vTq
预计负债 Accrued liabilities !gQ(1u|r
应付短期债券 Short-term debentures payable W7>_nK+g?
其他流动负债 Other current liabilities ,W;8!n0
预提费用 Accrued expenses T,@7giQg@
应付工资 Payroll payable YP97D n
应付福利费 Welfare payable (I
g
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短期借款-抵押借款 Bank loans - Short term - pledged `o'sp9_3
短期借款-信用借款 Bank loans - Short term - credit HXo'^^}q;
短期借款-担保借款 Bank loans - Short term - guaranteed 2mG?ve%m)
一年内到期长期借款 Long term loans due within one year ueo3i1
一年内到期长期应付款 Long term payable due within one year jZyh
长期借款 Bank loans - Long term ]2
N';(R
应付债券-债券面值 Bond payable - Par value PmTd
+Gj$
应付债券-债券溢价 Bond payable - Excess $"1&!
应付债券-债券折价 Bond payable - Discount ^>uGbhBp
应付债券-应计利息 Bond payable - Accrued interest zaPR>:r0
长期应付款 Long term payable P~>nlm82]
专项应付款 Specific payable M!@[lJ
其他长期负债 Other long term liabilities ePdzQsnVe
应交税金-所得税 Tax payable - income tax cn{l
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应交税金-增值税 Tax payable - VAT "
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应交税金-营业税 Tax payable - business tax \/zS@fz
应交税金-消费税 Tax payable - consumable tax {.W%m
应交税金-其他 Tax payable - others UQr+\ u
递延税款贷项 Deferred taxation credit -7Wmq[L/
股本 Share capital qILr+zH
已归还投资 Investment returned )~ kb7rfl
利润分配-其他转入 Profit appropriation - other transfer in L1K_|X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?Kf@/jv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund )BDi2 : u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $R4\jIewV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S_=u v)%
a
利润分配-利润归还投资 Profit appropriation - return investment by profit #k, kpL<a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b2H6}s"=w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O[5ti=W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -n-X/M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Sj+#yct -
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium \GPc_m:qL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HN%ZN}
资本公积-接受现金捐赠 Capital surplus - cash donation }o.ZCACYg
资本公积-股权投资准备 Capital surplus - investment reserve "w1jr 6"
资本公积-拨款转入 Capital surplus - subsidiary 6!N&,I
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *z~Y *Q0
资本公积-其他 Capital surplus - others 9G9lSj5>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qB`P7!VN^]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |n/id(R+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %yVZ|
d*Q
盈余公积-储备基金 Surplus reserve - reserve fund [g_@<?zg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g!UM8I-$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >6j`ZWab>
主营业务收入 Sales n\4+xZr
主营业务成本 Cost of sales Qfi5fp=f
主营业务税金及附加 Sales tax 5+J/Qm8{bb
营业费用 Operating expenses ;MD{p1w
管理费用 General and administrative expenses z=sqO'~
财务费用 Financial expenses *lSIT]1
投资收益 Investment income wVTo7o%U
其他业务收入 Other operating income Sl#XJ0 g
营业外收入 Non-operating income }, H,ky
补贴收入 Subsidy income b04~z&Xv
其他业务支出 Other operating expenses tuSgh!
营业外支出 Non-operating expenses %;S5_K,
所得税 Income tax %/y/
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