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 。 <6U{I '
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现金 Cash in hand "P.7FD
银行存款 Cash in bank PX52a[wNDH
其他货币资金-外埠存款Other monetary assets - cash in other cities ^%|{>Mz;
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其他货币资金-银行本票 Other monetary assets - cashier‘s check wqyx{W`~w
其他货币资金-银行汇票 Other monetary assets - bank draft %FLz}QW*
其他货币资金-信用卡 Other monetary assets - credit cards eI; %/6#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]3xnq<
其他货币资金-存出投资款 Other monetary assets - cash for investment 8 wQV^G
短期投资-股票投资 Investments - Short term - stocks +Vt@~Z
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短期投资-债券投资 Investments - Short term - bonds `Z>4}<~+
短期投资-基金投资 Investments - Short term - funds %JBp~"
短期投资-其他投资 Investments - Short term - others ~UB@IV6O
短期投资跌价准备 Provision for short-term investment SoS[yr
长期股权投资-股票投资 Long term equity investment - stocks .VuZ=
长期股权投资-其他股权投资 Long term equity investment - others KnbT2
长期债券投资-债券投资 Long term securities investemnt - bonds e(x1w&8dB
长期债券投资-其他债权投资 Long term securities investment - others W@AZ<(RI:
长期投资减值准备 Provision for long-term investment !0`44Gbq
应收票据 Notes receivable xKEHNgen
应收股利 Dividends receivable ? QwDV`
应收利息 Interest receivable i*..]!7e
应收帐款 Trade debtors i ;y<gm"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5G'X\iR
预付帐款 Prepayment l~AmHw
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应收补贴款 Allowance receivable 20d[\P(.
其他应收款 Other debtors k4'rDJfB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Xl;u
其他流动资产 Other current assets =et=X_3-
物资采购 Purchase fOm=#:O
原材料 Raw materials ko@I]gi2
包装物 Packing materials ~0>g 4
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低值易耗品 Low value consumbles @G^]kDFM{
材料成本差异 Material cost difference ae{%*
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自制半成品 Self-manufactured goods \;I%>yOIu
库存商品 Finished goods #JYv1F
商品进销差价 Difference between purchase & sales of commodities ;gTdiwfgZ=
委托加工物资 Consigned processiong material ^;$a_eR
委托代销商品 Consignment-out .T
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受托代销商品 Consignment-in ]}i_Nq W)
分期收款发出商品 Goods on instalment sales bk}.^m!
存货跌价准备 Provision for obsolete stocks 5'?K(Jdmp
待摊费用 Prepaid expenses hZVF72D26
待处理流动资产损益 Unsettled G/L on current assets ' ]
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待处理固定资产损益 Unsettled G/L on fixed assets P-ys$=
委托贷款-本金 Consignment loan - principle ]MfT5#(6h
委托贷款-利息 Consignment loan - interest eEb(TG~,Y
委托贷款-减值准备 Consignment loan - provision us"S
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固定资产-房屋建筑物 Fixed assets - Buildings yDWzsA/X
固定资产-机器设备 Fixed assets - Plant and machinery NjMbQM4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `]#D dJ_|
固定资产-运输设备 Fixed assets - Automobiles -@Mr!!t?N
累计折旧 Accumulated depreciation tcSn`+Bu_`
固定资产减值准备 Impairment of fixed assets :@KWp{ D7
工程物资-专用材料 Project material - specific materials W=&\d`><k
工程物资-专用设备 Project material - specific equipment @ >%I\
工程物资-预付大型设备款 Project material - prepaid for equipment [53rSr
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5 .0BaVwi
在建工程 Construction in progress $L)9'X
在建工程减值准备 Impairment of construction in progress D!Owm&We
固定资产清理 Disposal of fixed assets H\W60|z9
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how -1Yt3M&
无形资产-商标权 Intangible assets - trademark rights NYM$0v`0YK
无形资产-土地使用权 Intangible assets - land use rights <oS2a/Nd
无形资产-商誉 Intangible assets - goodwill |t1D8){!
无形资产减值准备 Impairment of intangible assets J)oa:Q
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees ]t\fw
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其他长期资产 Other long term assets 2.p7fu
递延税款借项 Deferred assets debits 3cBuqQ
应付票据 Notes payable eVjr/nm
应付帐款 Trade creditors 8RVNRV@g%
预收帐款 Adanvances from customers Vx;f/CH3!
代销商品款 Consignment-in payables QY8I_VF
其他应交款 Other payable to government z
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其他应付款 Other creditors P+:FiVj@~
应付股利 Proposed dividends
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待转资产价值 Donated assets @C0{m7q
预计负债 Accrued liabilities _Xlf}BE
应付短期债券 Short-term debentures payable k`62&"T
其他流动负债 Other current liabilities X4!`
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预提费用 Accrued expenses WpP8J1KN[
应付工资 Payroll payable QxwZ$?w%
应付福利费 Welfare payable :iD([V
短期借款-抵押借款 Bank loans - Short term - pledged yeFt0\=H
短期借款-信用借款 Bank loans - Short term - credit u3R0_8
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短期借款-担保借款 Bank loans - Short term - guaranteed KXL]Qw FN
一年内到期长期借款 Long term loans due within one year sOa`T k
一年内到期长期应付款 Long term payable due within one year YC - -&66
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value .M!6${N);
应付债券-债券溢价 Bond payable - Excess Us+|L |/
应付债券-债券折价 Bond payable - Discount nmn$$=~)
应付债券-应计利息 Bond payable - Accrued interest Wo&MHMP
长期应付款 Long term payable sg;Gk/]
专项应付款 Specific payable T)6p,l
其他长期负债 Other long term liabilities x/{
应交税金-所得税 Tax payable - income tax y&-wb'==p
应交税金-增值税 Tax payable - VAT l}j5EWe
应交税金-营业税 Tax payable - business tax 3Ew-
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应交税金-消费税 Tax payable - consumable tax RWP`#(&/&
应交税金-其他 Tax payable - others !lG5BOJM
递延税款贷项 Deferred taxation credit M\ vj&T{k
股本 Share capital 3o9`Ko0
已归还投资 Investment returned - U!:.
利润分配-其他转入 Profit appropriation - other transfer in =>-:o:Cu{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \CM/KrCR
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 1/c7((]7(,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K{B[(](
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ..UmbJJ.u
利润分配-利润归还投资 Profit appropriation - return investment by profit lsU|xOB
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~b+4rYNxU_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m]R< :_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &, hhH_W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F-k3'
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期初未分配利润 Retained earnings, beginning of the year 8`Q8Mct$<
资本公积-股本溢价 Capital surplus - share premium *.K+"WS%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wo5"f}vd#
资本公积-接受现金捐赠 Capital surplus - cash donation dX-{75o5P
资本公积-股权投资准备 Capital surplus - investment reserve wqx@/--E(
资本公积-拨款转入 Capital surplus - subsidiary f;!1=/5u-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \\AufAkJ
资本公积-其他 Capital surplus - others 'e_^s+l)a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R(@B4M2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >0~|iRySi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h-+9Bv]
盈余公积-储备基金 Surplus reserve - reserve fund NVU @m+m~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $YSAD\a<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bc
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主营业务收入 Sales 2Vas`/~u~
主营业务成本 Cost of sales "*CQ<@+
主营业务税金及附加 Sales tax N%
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营业费用 Operating expenses !(~eeE}|lM
管理费用 General and administrative expenses ~McmlJzJG
财务费用 Financial expenses 8ME_O~,N
投资收益 Investment income 8VQJUwf;
其他业务收入 Other operating income Eqc&iS~
营业外收入 Non-operating income 0+jR,5|
补贴收入 Subsidy income 3%{A"^S=}
其他业务支出 Other operating expenses .0k ltnB
营业外支出 Non-operating expenses lM`M70~
所得税 Income tax _)
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