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 。 R<{Vgy
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现金 Cash in hand h8(>$A-
银行存款 Cash in bank BOq9\g`5s
其他货币资金-外埠存款Other monetary assets - cash in other cities (j??
其他货币资金-银行本票 Other monetary assets - cashier‘s check yO!M$aOn/
其他货币资金-银行汇票 Other monetary assets - bank draft W g6H~x
其他货币资金-信用卡 Other monetary assets - credit cards X?n=UebO^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit h0g?=hJq
其他货币资金-存出投资款 Other monetary assets - cash for investment rKyulgP
短期投资-股票投资 Investments - Short term - stocks N2duhI6
短期投资-债券投资 Investments - Short term - bonds 8UqH"^9.Q7
短期投资-基金投资 Investments - Short term - funds .jk
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短期投资-其他投资 Investments - Short term - others kw]?/s`
短期投资跌价准备 Provision for short-term investment ctjQBWE
长期股权投资-股票投资 Long term equity investment - stocks `M 'tuQ
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长期股权投资-其他股权投资 Long term equity investment - others GdVF;
长期债券投资-债券投资 Long term securities investemnt - bonds pi/0~ke4"
长期债券投资-其他债权投资 Long term securities investment - others 0.w7S6v|&
长期投资减值准备 Provision for long-term investment ^+CHp(X
应收票据 Notes receivable zp<B,Ls
应收股利 Dividends receivable [0]A-#J
应收利息 Interest receivable BK6
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应收帐款 Trade debtors >0<n%V#s:r
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ov;^ev,(
预付帐款 Prepayment oZd 3H
应收补贴款 Allowance receivable LCtVM70
其他应收款 Other debtors x-X~'p'
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors jlU6keZh`
其他流动资产 Other current assets :Q]"dbY^
物资采购 Purchase Y_!+Y<x7v
原材料 Raw materials dr: x0>
包装物 Packing materials "`4ky]
低值易耗品 Low value consumbles Z${eDl6i
材料成本差异 Material cost difference uW=G1 *n-
自制半成品 Self-manufactured goods ,qv\Y]
库存商品 Finished goods -D'XxOI
商品进销差价 Difference between purchase & sales of commodities VwPoQ9pIS
委托加工物资 Consigned processiong material {5<fvMO!6
委托代销商品 Consignment-out :-JryiI
受托代销商品 Consignment-in LR>s2zu-
分期收款发出商品 Goods on instalment sales R]&Csr#~
存货跌价准备 Provision for obsolete stocks !|H,g wqU
待摊费用 Prepaid expenses 83t/\x,Q
待处理流动资产损益 Unsettled G/L on current assets P~=yTW
待处理固定资产损益 Unsettled G/L on fixed assets :W1?t*z:[
委托贷款-本金 Consignment loan - principle 4YikC
委托贷款-利息 Consignment loan - interest YI,t{Wy
委托贷款-减值准备 Consignment loan - provision m:[I$b6AY
固定资产-房屋建筑物 Fixed assets - Buildings :=ek~s.UV
固定资产-机器设备 Fixed assets - Plant and machinery rz
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f'@
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固定资产-运输设备 Fixed assets - Automobiles 1(IZ,*i
累计折旧 Accumulated depreciation ^4^N} 7>5
固定资产减值准备 Impairment of fixed assets /r"
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工程物资-专用材料 Project material - specific materials TPk?MeVy%W
工程物资-专用设备 Project material - specific equipment vB_3lAJt@
工程物资-预付大型设备款 Project material - prepaid for equipment K3[+L`pz
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &s vg<UZ
在建工程 Construction in progress b(;u2 8
在建工程减值准备 Impairment of construction in progress >WDHRC
固定资产清理 Disposal of fixed assets 6Jb0MX"AVr
无形资产-专利权 Intangible assets - patent nv@z;#&
无形资产-非专利技术 Intangible assets - industrial property and know-how W3/bM>1
无形资产-商标权 Intangible assets - trademark rights Q/
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无形资产-土地使用权 Intangible assets - land use rights 0r1GGEW`s
无形资产-商誉 Intangible assets - goodwill I@/
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无形资产减值准备 Impairment of intangible assets pQ:^ ziwa3
长期待摊费用 Deferred assets Jl`^`Yv
未确认融资费用 Unrecognized finance fees cVL|kYVWT
其他长期资产 Other long term assets \j62"
递延税款借项 Deferred assets debits wb?k
应付票据 Notes payable k!0O[U
应付帐款 Trade creditors 9AX}V6\+
预收帐款 Adanvances from customers 8$\j| mN
代销商品款 Consignment-in payables {Fw"y %a^
其他应交款 Other payable to government 9>S)*lU&s
其他应付款 Other creditors 5buW\_G)
应付股利 Proposed dividends )PP yJ@M
待转资产价值 Donated assets
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预计负债 Accrued liabilities C:t>u..
应付短期债券 Short-term debentures payable 4F#H$`:[
其他流动负债 Other current liabilities @`4T6eL5
预提费用 Accrued expenses aM;SE9/U
应付工资 Payroll payable =IsmPQKi
应付福利费 Welfare payable T3{~f
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit z0<E3t
短期借款-担保借款 Bank loans - Short term - guaranteed )/;+aDk
一年内到期长期借款 Long term loans due within one year m.m6.
一年内到期长期应付款 Long term payable due within one year qsep9z.
长期借款 Bank loans - Long term x'x5tg
应付债券-债券面值 Bond payable - Par value g&xj(SMj-$
应付债券-债券溢价 Bond payable - Excess KQNQ<OE4
应付债券-债券折价 Bond payable - Discount -!1=S: S
应付债券-应计利息 Bond payable - Accrued interest S9Yzvq!(
长期应付款 Long term payable EyA
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专项应付款 Specific payable H@1'El\9
其他长期负债 Other long term liabilities =eU=\td^
应交税金-所得税 Tax payable - income tax j*?8w(!
应交税金-增值税 Tax payable - VAT /GO-
应交税金-营业税 Tax payable - business tax :$b` n
应交税金-消费税 Tax payable - consumable tax @c]KHWI
应交税金-其他 Tax payable - others ?pW1}:z
递延税款贷项 Deferred taxation credit 7s?#y=M
股本 Share capital @Z
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已归还投资 Investment returned {wz)^A
sy
利润分配-其他转入 Profit appropriation - other transfer in );d 07\V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M\m:H3[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *gwlW/%Fz
利润分配-提取储备基金 Profit appropriation - reserve fund wG[nwt0L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eavn.I8J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H_RfIX)X
利润分配-利润归还投资 Profit appropriation - return investment by profit D#&9zR86F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q`9c/vPU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6T$=(I <4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0* F` h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vYV!8o.I
期初未分配利润 Retained earnings, beginning of the year p6<JpW5@_
资本公积-股本溢价 Capital surplus - share premium e^O:I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3O2G+G2
资本公积-接受现金捐赠 Capital surplus - cash donation x!_5/
资本公积-股权投资准备 Capital surplus - investment reserve @\ y{q;
资本公积-拨款转入 Capital surplus - subsidiary Z8$B
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation i;1pw_K
资本公积-其他 Capital surplus - others (Ut8pa+yX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (2#Xa,pb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]M*`Y[5"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (& SU)Uvu
盈余公积-储备基金 Surplus reserve - reserve fund ^H.B6h?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ruGJZAhIA^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A,_O=hA2I
主营业务收入 Sales %@vF%
主营业务成本 Cost of sales #!F>cez
主营业务税金及附加 Sales tax <(jk}wa<
营业费用 Operating expenses Qf( A
管理费用 General and administrative expenses )%@7tx
财务费用 Financial expenses Ih:Q}V#6
投资收益 Investment income 4C3_gm
其他业务收入 Other operating income "KP]3EyPc
营业外收入 Non-operating income 2V)+ba|+
补贴收入 Subsidy income }"T Q\v$
其他业务支出 Other operating expenses i"a3POV>
营业外支出 Non-operating expenses EU[eG^/0@
所得税 Income tax /*y5W-'d^
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