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 。 h[T3WE
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现金 Cash in hand SZvsJ)
银行存款 Cash in bank i;Y^}2
其他货币资金-外埠存款Other monetary assets - cash in other cities vN
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 5Y^YKV{
其他货币资金-银行汇票 Other monetary assets - bank draft K>y+3HN[6
其他货币资金-信用卡 Other monetary assets - credit cards pdSyx>rJ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit YSyW '~!b
其他货币资金-存出投资款 Other monetary assets - cash for investment W6Pg:Il7
短期投资-股票投资 Investments - Short term - stocks =Frr#t!(w0
短期投资-债券投资 Investments - Short term - bonds @HI5;z
短期投资-基金投资 Investments - Short term - funds 4NV1v&"
短期投资-其他投资 Investments - Short term - others -;}Wm[
短期投资跌价准备 Provision for short-term investment :cTi$n
长期股权投资-股票投资 Long term equity investment - stocks T*m21<
长期股权投资-其他股权投资 Long term equity investment - others 'oG'`ED"
长期债券投资-债券投资 Long term securities investemnt - bonds 2uVm?nm
长期债券投资-其他债权投资 Long term securities investment - others whCv9)x
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable ^iNR(cwgX
应收股利 Dividends receivable 1zRO==b
应收利息 Interest receivable z@~rm9d
应收帐款 Trade debtors G<'S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7f>n`nq?
预付帐款 Prepayment =%LS9e^7D
应收补贴款 Allowance receivable 16vfIUtb
其他应收款 Other debtors GcuZPIN%D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )Pq.kn{Sp
其他流动资产 Other current assets R9(^CWs
物资采购 Purchase V 6F,X`7
原材料 Raw materials EX_&wep@1
包装物 Packing materials WlUE&=|Oz2
低值易耗品 Low value consumbles s/V[tEC*z
材料成本差异 Material cost difference ^gG,}GTl
自制半成品 Self-manufactured goods (C&f~U
库存商品 Finished goods 2 O%UT?R
商品进销差价 Difference between purchase & sales of commodities wr`eBPu
委托加工物资 Consigned processiong material ?W()Do1tR
委托代销商品 Consignment-out v;SJgZK
受托代销商品 Consignment-in 8CCA/
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分期收款发出商品 Goods on instalment sales +Ji dP
存货跌价准备 Provision for obsolete stocks #u_-TWVt
待摊费用 Prepaid expenses r_G`#Z_5F
待处理流动资产损益 Unsettled G/L on current assets zx27aZ[
待处理固定资产损益 Unsettled G/L on fixed assets $3>|RlxYA
委托贷款-本金 Consignment loan - principle ~&kV
委托贷款-利息 Consignment loan - interest PyYe>a;.
委托贷款-减值准备 Consignment loan - provision R-ci?7d t3
固定资产-房屋建筑物 Fixed assets - Buildings 2s
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固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8QU`SoS9
固定资产-运输设备 Fixed assets - Automobiles ;\h'A(
累计折旧 Accumulated depreciation 945psG@|
固定资产减值准备 Impairment of fixed assets Ap/WgVw;
工程物资-专用材料 Project material - specific materials H
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工程物资-专用设备 Project material - specific equipment 6*$N@>8&
工程物资-预付大型设备款 Project material - prepaid for equipment <javZJ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VrpYBU
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress \2Yh I0skW
固定资产清理 Disposal of fixed assets J{H475GqiT
无形资产-专利权 Intangible assets - patent q07>FW R
无形资产-非专利技术 Intangible assets - industrial property and know-how [30e>bSf`
无形资产-商标权 Intangible assets - trademark rights p~t$ll0s
无形资产-土地使用权 Intangible assets - land use rights Ex<loVIrP$
无形资产-商誉 Intangible assets - goodwill H_9~gi
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets @Z)&3ss
未确认融资费用 Unrecognized finance fees ipsNiFv:
其他长期资产 Other long term assets 46b.= }
递延税款借项 Deferred assets debits -szvO_UP
应付票据 Notes payable }+z}vb
应付帐款 Trade creditors 2l9_$evK~
预收帐款 Adanvances from customers Epx.0TA= t
代销商品款 Consignment-in payables 3'8~H]<W
其他应交款 Other payable to government fy-(B;
其他应付款 Other creditors
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应付股利 Proposed dividends /SyiJCx0
待转资产价值 Donated assets Xr@0RFdr[
预计负债 Accrued liabilities -Jb
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应付短期债券 Short-term debentures payable mWZVO,t$
其他流动负债 Other current liabilities K~uoZ~_gA
预提费用 Accrued expenses {2!.3<#
应付工资 Payroll payable nv|&|6?`oK
应付福利费 Welfare payable 74Lq!e3hMF
短期借款-抵押借款 Bank loans - Short term - pledged 56fcifXz@
短期借款-信用借款 Bank loans - Short term - credit , =#'?>Kq
短期借款-担保借款 Bank loans - Short term - guaranteed ;lGjj9we>
一年内到期长期借款 Long term loans due within one year dme_Ivt
一年内到期长期应付款 Long term payable due within one year U@H SU%H
长期借款 Bank loans - Long term [K^RC;}nV^
应付债券-债券面值 Bond payable - Par value C3|M\[*fp
应付债券-债券溢价 Bond payable - Excess ur;8uv2o
应付债券-债券折价 Bond payable - Discount =T[kGg8`
应付债券-应计利息 Bond payable - Accrued interest +?%huJYK,
长期应付款 Long term payable C@xh$(y
专项应付款 Specific payable +ft?aB@
其他长期负债 Other long term liabilities ;#AV~Y-
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应交税金-所得税 Tax payable - income tax <=WQs2
应交税金-增值税 Tax payable - VAT 7uYJ_R
应交税金-营业税 Tax payable - business tax ?]:3`
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应交税金-消费税 Tax payable - consumable tax *\emRI>
应交税金-其他 Tax payable - others "/K44(^
递延税款贷项 Deferred taxation credit vuHqOAFNs
股本 Share capital hW(Mf
已归还投资 Investment returned d>2>mT$U
利润分配-其他转入 Profit appropriation - other transfer in Y6+nfh_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E;k'bz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l2xM.vR
利润分配-提取储备基金 Profit appropriation - reserve fund }yUZ(k#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0C7x1:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fxjs"rD5
利润分配-利润归还投资 Profit appropriation - return investment by profit t|1?mH9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <`BUk< uf#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve geua8;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QDs]{F#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @Kp2l<P
期初未分配利润 Retained earnings, beginning of the year IG
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资本公积-股本溢价 Capital surplus - share premium (,[Oy6o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _L9`bzZj
资本公积-接受现金捐赠 Capital surplus - cash donation 2-FL&DE
资本公积-股权投资准备 Capital surplus - investment reserve U5odSR$
资本公积-拨款转入 Capital surplus - subsidiary JW
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation =}F &jl
资本公积-其他 Capital surplus - others [*@"[u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve H{yeN 5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9%pq+?u9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bP(xMw<'j
盈余公积-储备基金 Surplus reserve - reserve fund 1Jt5|'tl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment (z#qkKL{^
主营业务收入 Sales (]1n!
主营业务成本 Cost of sales 4Z,MqG
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主营业务税金及附加 Sales tax TN4gGky!
营业费用 Operating expenses ,..&j+m
管理费用 General and administrative expenses $)mK]57
财务费用 Financial expenses ]:d`=V\&N
投资收益 Investment income m!V ?xGKJ
其他业务收入 Other operating income o/
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营业外收入 Non-operating income oIN!3
补贴收入 Subsidy income ;kDz9Va
其他业务支出 Other operating expenses gh#9<
营业外支出 Non-operating expenses >:WnCkbp
所得税 Income tax Hz `aj
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