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 。 G4O,^ v;Q
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现金 Cash in hand kNRyOUy
银行存款 Cash in bank >vHH
其他货币资金-外埠存款Other monetary assets - cash in other cities T_uNF8Bh
其他货币资金-银行本票 Other monetary assets - cashier‘s check UHr{
其他货币资金-银行汇票 Other monetary assets - bank draft l8er$8S}
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]Mn&76fu
其他货币资金-存出投资款 Other monetary assets - cash for investment -T 2~W!
短期投资-股票投资 Investments - Short term - stocks s`;0
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短期投资-债券投资 Investments - Short term - bonds -E6J f$
短期投资-基金投资 Investments - Short term - funds ftO+.-sm<
短期投资-其他投资 Investments - Short term - others ylkpYd
短期投资跌价准备 Provision for short-term investment 4sj9
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长期股权投资-股票投资 Long term equity investment - stocks m
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长期股权投资-其他股权投资 Long term equity investment - others 4Y`! bT`
长期债券投资-债券投资 Long term securities investemnt - bonds 4,j4E@?pG9
长期债券投资-其他债权投资 Long term securities investment - others |.y>[+Qb*
长期投资减值准备 Provision for long-term investment uFGv%W
应收票据 Notes receivable !O~},pp
应收股利 Dividends receivable ^Vl^,@
应收利息 Interest receivable \H,V 9!B
应收帐款 Trade debtors \k|_&hG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h~,x7]w6
预付帐款 Prepayment `kqT{fs
应收补贴款 Allowance receivable kSLSxfR
其他应收款 Other debtors 6].yRNy"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #x, ]D
其他流动资产 Other current assets W3Fy mCI
物资采购 Purchase nwY2BIB
原材料 Raw materials [Xs}FJ
包装物 Packing materials -;l`h
RW
低值易耗品 Low value consumbles M7`UoTc+>d
材料成本差异 Material cost difference )W[KD,0+j
自制半成品 Self-manufactured goods !}iLO0
库存商品 Finished goods %T3j8fC{s
商品进销差价 Difference between purchase & sales of commodities %2^['8t#NH
委托加工物资 Consigned processiong material @:S$|D~
委托代销商品 Consignment-out J% :WLQo
受托代销商品 Consignment-in {[l'S
分期收款发出商品 Goods on instalment sales 2v"wWap-+
存货跌价准备 Provision for obsolete stocks C*"Rd
待摊费用 Prepaid expenses vs5
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待处理流动资产损益 Unsettled G/L on current assets on ]\J
待处理固定资产损益 Unsettled G/L on fixed assets $
1ak I
委托贷款-本金 Consignment loan - principle 6&g!ZE'G
委托贷款-利息 Consignment loan - interest sqm%iyC=q
委托贷款-减值准备 Consignment loan - provision 6b-
固定资产-房屋建筑物 Fixed assets - Buildings DH}s1mNMP
固定资产-机器设备 Fixed assets - Plant and machinery ]+}:VaeA
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ],BJ}~v,X
固定资产-运输设备 Fixed assets - Automobiles ^AovkK(p
累计折旧 Accumulated depreciation gg lNpzj
固定资产减值准备 Impairment of fixed assets P Xyyyir{
工程物资-专用材料 Project material - specific materials ,m #@%fa
工程物资-专用设备 Project material - specific equipment XS}Zq4H
工程物资-预付大型设备款 Project material - prepaid for equipment I>N-95
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &M!4]pow
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress FiV^n6-F`
固定资产清理 Disposal of fixed assets `77;MGg*
无形资产-专利权 Intangible assets - patent RM?_15m
无形资产-非专利技术 Intangible assets - industrial property and know-how '0\0SL
无形资产-商标权 Intangible assets - trademark rights [i,5>YIk
无形资产-土地使用权 Intangible assets - land use rights sW>P-
无形资产-商誉 Intangible assets - goodwill +~R.7NE%
无形资产减值准备 Impairment of intangible assets Y;a6:>D%cT
长期待摊费用 Deferred assets 9b{g+lMZo
未确认融资费用 Unrecognized finance fees Wh#_9);
其他长期资产 Other long term assets v:'P"uU;4
递延税款借项 Deferred assets debits *>}McvtTw
应付票据 Notes payable UiGUaB mF*
应付帐款 Trade creditors htdn$kqG
预收帐款 Adanvances from customers #Pe\Z/
代销商品款 Consignment-in payables Y\Fuj)
其他应交款 Other payable to government 5n|MA
其他应付款 Other creditors J@u!S~&r
应付股利 Proposed dividends |Fh`.iT%c
待转资产价值 Donated assets )w}*PL
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable )_x8?:lv
其他流动负债 Other current liabilities A-AN6.
预提费用 Accrued expenses j`LT`p"9S
应付工资 Payroll payable kVB}r.NHP
应付福利费 Welfare payable 0ER6cTo-t
短期借款-抵押借款 Bank loans - Short term - pledged uK"$=v6|
短期借款-信用借款 Bank loans - Short term - credit (&N$W&
短期借款-担保借款 Bank loans - Short term - guaranteed <.y^
一年内到期长期借款 Long term loans due within one year p ] $
一年内到期长期应付款 Long term payable due within one year b&|YQW}~
长期借款 Bank loans - Long term %8z+R m,Ot
应付债券-债券面值 Bond payable - Par value ;6\Ski0=l
应付债券-债券溢价 Bond payable - Excess `9G$p|6
应付债券-债券折价 Bond payable - Discount OTy4"%
应付债券-应计利息 Bond payable - Accrued interest -\sKSY5{R
长期应付款 Long term payable E|8s2t
专项应付款 Specific payable Bv
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其他长期负债 Other long term liabilities Og%zf1)aZM
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT 8WLh]MD`
应交税金-营业税 Tax payable - business tax +Qb2LR
应交税金-消费税 Tax payable - consumable tax 0SGczgg
应交税金-其他 Tax payable - others $fU/9jTa
递延税款贷项 Deferred taxation credit 5. +$v4
股本 Share capital v J,xz*rc`
已归还投资 Investment returned ZQ-z2s9U
利润分配-其他转入 Profit appropriation - other transfer in R
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -mWw.SfEZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -*]9Ma<wa
利润分配-提取储备基金 Profit appropriation - reserve fund #L+s%OJ`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^5zS2nm
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Wpg?%+Y
利润分配-利润归还投资 Profit appropriation - return investment by profit sN[@mAoH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T_;G))q'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w4&v( m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,2:L{8_L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XTn{1[.O
期初未分配利润 Retained earnings, beginning of the year \-`oFe"
资本公积-股本溢价 Capital surplus - share premium A.'`FtV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;R-
z3C
资本公积-接受现金捐赠 Capital surplus - cash donation ,y{fqa4
资本公积-股权投资准备 Capital surplus - investment reserve -7Y'6''~W.
资本公积-拨款转入 Capital surplus - subsidiary p%M(G#gOgP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G){1`gAhNJ
资本公积-其他 Capital surplus - others Pq_ApUZa
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |RbUmuj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Lu$:,^ C
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ",,qFM!
盈余公积-储备基金 Surplus reserve - reserve fund %/,Uk+3p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q*{ H]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D3Ea2}8
主营业务收入 Sales d' eM(4R@
主营业务成本 Cost of sales <pa];k(IQL
主营业务税金及附加 Sales tax k3htHCf*G$
营业费用 Operating expenses I^C
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管理费用 General and administrative expenses \2VZkVO9
财务费用 Financial expenses oY#XWe8Om
投资收益 Investment income TY{?4
其他业务收入 Other operating income %L=h}U13
营业外收入 Non-operating income [7t0[U~3?
补贴收入 Subsidy income @5nkI$>3z
其他业务支出 Other operating expenses "9Fv!*<-W
营业外支出 Non-operating expenses tGy%n[ \
所得税 Income tax #|
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