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 。 K a|\gl;V
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现金 Cash in hand +[9"M+4-
银行存款 Cash in bank /MtacR
其他货币资金-外埠存款Other monetary assets - cash in other cities giJyMd}x
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^4NH.q{
其他货币资金-银行汇票 Other monetary assets - bank draft R
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其他货币资金-信用卡 Other monetary assets - credit cards l/NK.Jr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :h~!#;w_
其他货币资金-存出投资款 Other monetary assets - cash for investment vn0*KIrX
短期投资-股票投资 Investments - Short term - stocks KL`>mJo$
短期投资-债券投资 Investments - Short term - bonds J)NpG9iN
短期投资-基金投资 Investments - Short term - funds Vrh],xK7
短期投资-其他投资 Investments - Short term - others [G/X
短期投资跌价准备 Provision for short-term investment AFED YRX
长期股权投资-股票投资 Long term equity investment - stocks Gzt5efygKt
长期股权投资-其他股权投资 Long term equity investment - others L9)&9
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长期债券投资-债券投资 Long term securities investemnt - bonds Z.JTq~`I
长期债券投资-其他债权投资 Long term securities investment - others fh<G&E8
p
长期投资减值准备 Provision for long-term investment k({8C`&tK/
应收票据 Notes receivable wv-8\)oA
应收股利 Dividends receivable V|7CYkB8
应收利息 Interest receivable gs>cx]>
应收帐款 Trade debtors ^+<uHd>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D IN
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预付帐款 Prepayment k>`X!
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应收补贴款 Allowance receivable t
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其他应收款 Other debtors RoZV6U~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Wz]S+IpY
其他流动资产 Other current assets .5xM7,
物资采购 Purchase A[bxxQSP\H
原材料 Raw materials gId+hxFa:r
包装物 Packing materials 1 Y&d%AA
低值易耗品 Low value consumbles P0=F9`3wb
材料成本差异 Material cost difference kpu^:N&
自制半成品 Self-manufactured goods ,L G&sa"
库存商品 Finished goods cj
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商品进销差价 Difference between purchase & sales of commodities i\G3
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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 H"l'E9k.&p
受托代销商品 Consignment-in %Z4=3?5B"9
分期收款发出商品 Goods on instalment sales `fyAV@X
存货跌价准备 Provision for obsolete stocks <~OyV5:6
待摊费用 Prepaid expenses lOui{QU
待处理流动资产损益 Unsettled G/L on current assets 9h{G1XL
待处理固定资产损益 Unsettled G/L on fixed assets b'YbHUyu
委托贷款-本金 Consignment loan - principle lTXU
委托贷款-利息 Consignment loan - interest P'8E8_M}
委托贷款-减值准备 Consignment loan - provision -tQ|&fl
固定资产-房屋建筑物 Fixed assets - Buildings 8Yh2K}
固定资产-机器设备 Fixed assets - Plant and machinery U9w*x/Swb
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lLhCk>a
固定资产-运输设备 Fixed assets - Automobiles w6_}]
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累计折旧 Accumulated depreciation 9D,&)6
固定资产减值准备 Impairment of fixed assets j^.P=;
工程物资-专用材料 Project material - specific materials O}Jb,?p
工程物资-专用设备 Project material - specific equipment W#!\.m`5
工程物资-预付大型设备款 Project material - prepaid for equipment :-)[B^0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 6_Kz}PQ
在建工程 Construction in progress Gf?KpU
在建工程减值准备 Impairment of construction in progress X#y l8k_
固定资产清理 Disposal of fixed assets "^H+A-R[
无形资产-专利权 Intangible assets - patent D }\`5L<
无形资产-非专利技术 Intangible assets - industrial property and know-how UL/>t}AG
无形资产-商标权 Intangible assets - trademark rights BlUY9`VWh@
无形资产-土地使用权 Intangible assets - land use rights fVM%.`
无形资产-商誉 Intangible assets - goodwill LsXYvX
无形资产减值准备 Impairment of intangible assets dQ[lXV[}v
长期待摊费用 Deferred assets ect?9S[!y
未确认融资费用 Unrecognized finance fees (`xc3-,
其他长期资产 Other long term assets N5\<w>
递延税款借项 Deferred assets debits iJi|* P5dw
应付票据 Notes payable E !8y|_(j
应付帐款 Trade creditors abND#t
预收帐款 Adanvances from customers |j,Mof
代销商品款 Consignment-in payables T*IudxW
其他应交款 Other payable to government >
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其他应付款 Other creditors oC
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应付股利 Proposed dividends v09f#t$;5
待转资产价值 Donated assets Fv
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预计负债 Accrued liabilities TO.NCO\x
应付短期债券 Short-term debentures payable \&H%k
其他流动负债 Other current liabilities /y 0 )r.R
预提费用 Accrued expenses AS7!FD6b
应付工资 Payroll payable xn"g_2Hi
应付福利费 Welfare payable .\VjS^o&Z&
短期借款-抵押借款 Bank loans - Short term - pledged gJ])A7O
短期借款-信用借款 Bank loans - Short term - credit g@Zc'g/XB
短期借款-担保借款 Bank loans - Short term - guaranteed F!xK#~e
一年内到期长期借款 Long term loans due within one year z+b~#f3
一年内到期长期应付款 Long term payable due within one year +3C
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长期借款 Bank loans - Long term YblRwic
应付债券-债券面值 Bond payable - Par value CqoL5qt
应付债券-债券溢价 Bond payable - Excess UZ1lI>
应付债券-债券折价 Bond payable - Discount lwU&jo*@
应付债券-应计利息 Bond payable - Accrued interest DB0xIP~i,?
长期应付款 Long term payable `
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专项应付款 Specific payable x\jHk}Buj
其他长期负债 Other long term liabilities =9c24j
应交税金-所得税 Tax payable - income tax -K
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应交税金-增值税 Tax payable - VAT ^Z*_@A _v
应交税金-营业税 Tax payable - business tax L,WKL.
应交税金-消费税 Tax payable - consumable tax ?sO_c3^7z
应交税金-其他 Tax payable - others ^T5c^ M8o
递延税款贷项 Deferred taxation credit 6"DvdJ0MB
股本 Share capital d
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已归还投资 Investment returned /$n${M5!
利润分配-其他转入 Profit appropriation - other transfer in 9qpH 8j+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E8xXr>j>#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BjH(E'K[b
利润分配-提取储备基金 Profit appropriation - reserve fund Cdv TC`~,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J.-#:OZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .JiQq]
利润分配-利润归还投资 Profit appropriation - return investment by profit F
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8[DD=[&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %S^`/Snv"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 982$d<0%
期初未分配利润 Retained earnings, beginning of the year 9$ _}E`
资本公积-股本溢价 Capital surplus - share premium {M$1?j"7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j.z#
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资本公积-接受现金捐赠 Capital surplus - cash donation &]euN~y
资本公积-股权投资准备 Capital surplus - investment reserve ecHy. 7H
资本公积-拨款转入 Capital surplus - subsidiary r=9*2X#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~7ArH9k.
资本公积-其他 Capital surplus - others +q4T];<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EgY]U1{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [J^,_iN[.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -B_dE-l,
盈余公积-储备基金 Surplus reserve - reserve fund *) wp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dlWw=^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #C
+0m`
主营业务收入 Sales 3{%/1>+x5
主营业务成本 Cost of sales zYep
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主营业务税金及附加 Sales tax `S!`=26Z!
营业费用 Operating expenses ^WeT3b q
管理费用 General and administrative expenses FSM~Rl
财务费用 Financial expenses
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投资收益 Investment income T1x$v,)8x
其他业务收入 Other operating income P`"dj@1'
营业外收入 Non-operating income sST6_b
补贴收入 Subsidy income Dk4Wj"LS
其他业务支出 Other operating expenses nK:39D$(
营业外支出 Non-operating expenses pG"
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所得税 Income tax H[Qh* pq2
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