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 。 eN7yjd'Y6
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现金 Cash in hand ;_;H(%uY
银行存款 Cash in bank RvZryA*vu
其他货币资金-外埠存款Other monetary assets - cash in other cities ZS
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其他货币资金-银行本票 Other monetary assets - cashier‘s check rUJSzLy
其他货币资金-银行汇票 Other monetary assets - bank draft *jqPKK/
其他货币资金-信用卡 Other monetary assets - credit cards //@sktHsw(
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K;(|v3g6
其他货币资金-存出投资款 Other monetary assets - cash for investment Iclan\q#y
短期投资-股票投资 Investments - Short term - stocks YH:W]
短期投资-债券投资 Investments - Short term - bonds kdZ-<O7@
短期投资-基金投资 Investments - Short term - funds CH|g
短期投资-其他投资 Investments - Short term - others %%H. &*i,
短期投资跌价准备 Provision for short-term investment 4$#ia
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长期股权投资-股票投资 Long term equity investment - stocks kK_>*iCMo
长期股权投资-其他股权投资 Long term equity investment - others yO69p
长期债券投资-债券投资 Long term securities investemnt - bonds sC'A_ -'
长期债券投资-其他债权投资 Long term securities investment - others '@1Q
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长期投资减值准备 Provision for long-term investment FnU{C= P
应收票据 Notes receivable
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应收股利 Dividends receivable 1OJD\wc
应收利息 Interest receivable S@rsQ@PA
应收帐款 Trade debtors j4hUPL7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors c~u
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预付帐款 Prepayment I(r5\A=
应收补贴款 Allowance receivable R,k[Kh
其他应收款 Other debtors -_H2FlB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1Y"y!\t7G
其他流动资产 Other current assets ob()+p.k K
物资采购 Purchase '$&(+>)z`
原材料 Raw materials laIC
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包装物 Packing materials >0G}, S
低值易耗品 Low value consumbles $f@-3/V6{
材料成本差异 Material cost difference nD{;4$xP`
自制半成品 Self-manufactured goods SGT-B.
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities ,t,65@3+b
委托加工物资 Consigned processiong material !D]6Cq
委托代销商品 Consignment-out 97@?Q
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受托代销商品 Consignment-in QRc=-Wu_(
分期收款发出商品 Goods on instalment sales ;|e 0{Jrz
存货跌价准备 Provision for obsolete stocks 1x5CsmS
待摊费用 Prepaid expenses Ik2szXh[J
待处理流动资产损益 Unsettled G/L on current assets b`%e{99\
待处理固定资产损益 Unsettled G/L on fixed assets Q $,kB<M
委托贷款-本金 Consignment loan - principle n"VE!`B
委托贷款-利息 Consignment loan - interest *d*;M>
委托贷款-减值准备 Consignment loan - provision /[|md0,
固定资产-房屋建筑物 Fixed assets - Buildings DT~y^h
固定资产-机器设备 Fixed assets - Plant and machinery OKH~Y-%<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 29E@e]Y,`
固定资产-运输设备 Fixed assets - Automobiles Ih0>]h-7
累计折旧 Accumulated depreciation 5~TA(cb5
固定资产减值准备 Impairment of fixed assets rG'k<X~7
工程物资-专用材料 Project material - specific materials d}G."wnG9,
工程物资-专用设备 Project material - specific equipment pzp"NKxi
工程物资-预付大型设备款 Project material - prepaid for equipment ^)K[1]"uM
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +_K;Pj]x
在建工程 Construction in progress L,ey3i7a\
在建工程减值准备 Impairment of construction in progress rnrx%Q
固定资产清理 Disposal of fixed assets Gb)iB
无形资产-专利权 Intangible assets - patent a-A4xL.gm
无形资产-非专利技术 Intangible assets - industrial property and know-how U@ QU8
无形资产-商标权 Intangible assets - trademark rights rMFf8D(Y
无形资产-土地使用权 Intangible assets - land use rights ]3cf}Au
无形资产-商誉 Intangible assets - goodwill $ }bC$?^
无形资产减值准备 Impairment of intangible assets ~8 a>
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长期待摊费用 Deferred assets =1B&d
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未确认融资费用 Unrecognized finance fees oN}j <6s
其他长期资产 Other long term assets xa axj
递延税款借项 Deferred assets debits ]cY'6'}Hz
应付票据 Notes payable aD`e]K ^L
应付帐款 Trade creditors ?26[%%
预收帐款 Adanvances from customers OnPLz"-
代销商品款 Consignment-in payables JA2}
其他应交款 Other payable to government %Q4w9d
其他应付款 Other creditors 4o8HEq!
应付股利 Proposed dividends yxq!.72
待转资产价值 Donated assets F476"WF
预计负债 Accrued liabilities xqZ%c/I3q
应付短期债券 Short-term debentures payable .VV!$;
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其他流动负债 Other current liabilities aWK7 -n
预提费用 Accrued expenses KFrmH
应付工资 Payroll payable \)
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应付福利费 Welfare payable K%@SS8!oy
短期借款-抵押借款 Bank loans - Short term - pledged K#yH\fn8
短期借款-信用借款 Bank loans - Short term - credit F?4'>ZW
短期借款-担保借款 Bank loans - Short term - guaranteed Ceb i9R[
一年内到期长期借款 Long term loans due within one year @"5u~o')@v
一年内到期长期应付款 Long term payable due within one year <p8y'KAlc
长期借款 Bank loans - Long term <qiap2
应付债券-债券面值 Bond payable - Par value +Rd{ ?)2~
应付债券-债券溢价 Bond payable - Excess U}h
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应付债券-债券折价 Bond payable - Discount &BR?;LD
应付债券-应计利息 Bond payable - Accrued interest akoKx)(<
长期应付款 Long term payable FA GVpO[
专项应付款 Specific payable 89dC
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其他长期负债 Other long term liabilities L(rjjkH
应交税金-所得税 Tax payable - income tax YZJP7nN
应交税金-增值税 Tax payable - VAT u _^=]K;
应交税金-营业税 Tax payable - business tax FNO
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应交税金-消费税 Tax payable - consumable tax No+zw% l0E
应交税金-其他 Tax payable - others '0?E|B]Cp%
递延税款贷项 Deferred taxation credit +u.L6GcB
股本 Share capital 9_dsiM7CT
已归还投资 Investment returned zW&W`(
利润分配-其他转入 Profit appropriation - other transfer in FkkB#Jk4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gQGiph |
利润分配-提取储备基金 Profit appropriation - reserve fund 4<HJD&@V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6g&nnA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q&;qFv5-l
利润分配-利润归还投资 Profit appropriation - return investment by profit k9?+9bExXA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F`3As 9b:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t0(hc7`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *mtv[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D/>5\da+y
期初未分配利润 Retained earnings, beginning of the year nwVtfsb
资本公积-股本溢价 Capital surplus - share premium MeS$+9jV(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }_TdXY
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资本公积-接受现金捐赠 Capital surplus - cash donation q>Y[.c-
资本公积-股权投资准备 Capital surplus - investment reserve -|mRJVl8
资本公积-拨款转入 Capital surplus - subsidiary 9|DC<Zn&B#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5eJd$}Lbc
资本公积-其他 Capital surplus - others =V4!t|(7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m#p^'}]!;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ss}0.5Bq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BW[K/l~"$:
盈余公积-储备基金 Surplus reserve - reserve fund ~:Nyv+g,$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund J ASn\z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sP!qv"u
主营业务收入 Sales "yk%/:G+
主营业务成本 Cost of sales Aed"J5[a
主营业务税金及附加 Sales tax :r=_\?
营业费用 Operating expenses VVOt%d
管理费用 General and administrative expenses 2e=Hjf
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财务费用 Financial expenses \x}UjHYIc&
投资收益 Investment income =7>~u
其他业务收入 Other operating income @TDcj~oR?
营业外收入 Non-operating income =uTV\)
补贴收入 Subsidy income ,)G,[ih
其他业务支出 Other operating expenses *WG}
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营业外支出 Non-operating expenses MIJ~j><L
所得税 Income tax ~Otf
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