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 。 o_#F,gze)S
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现金 Cash in hand GEGg
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银行存款 Cash in bank ?3t]9z
其他货币资金-外埠存款Other monetary assets - cash in other cities kKHGcm^r
其他货币资金-银行本票 Other monetary assets - cashier‘s check )*m#RqLQ8
其他货币资金-银行汇票 Other monetary assets - bank draft G?e\w+}Pj@
其他货币资金-信用卡 Other monetary assets - credit cards $%Kyz\;7/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fnJ!~b*qo
其他货币资金-存出投资款 Other monetary assets - cash for investment 1=^edQ+
短期投资-股票投资 Investments - Short term - stocks }|-Yd"$
短期投资-债券投资 Investments - Short term - bonds LEgx"H=c
短期投资-基金投资 Investments - Short term - funds 2+'4 m#@)
短期投资-其他投资 Investments - Short term - others L>X39R~
短期投资跌价准备 Provision for short-term investment |K11Woii
长期股权投资-股票投资 Long term equity investment - stocks B4/\RC2
长期股权投资-其他股权投资 Long term equity investment - others xU(yc}vw,
长期债券投资-债券投资 Long term securities investemnt - bonds <],~V\m
长期债券投资-其他债权投资 Long term securities investment - others SQhw |QdG
长期投资减值准备 Provision for long-term investment a'prlXr\4
应收票据 Notes receivable AZ'"Ua
应收股利 Dividends receivable 6d#:v"^,
应收利息 Interest receivable '"4S3Fysm
应收帐款 Trade debtors =AVr<kP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;R4qE$u2^
预付帐款 Prepayment y7LT;`A
应收补贴款 Allowance receivable t$k$Hd';
其他应收款 Other debtors H]a@"gO
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q*pWx]Y
其他流动资产 Other current assets .KX LWH
物资采购 Purchase +}-Ecr
原材料 Raw materials qs
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包装物 Packing materials /t;Kn m
低值易耗品 Low value consumbles 0%OV3`
材料成本差异 Material cost difference QBwgI>zfS"
自制半成品 Self-manufactured goods a?gziCmS?C
库存商品 Finished goods TD"w@jBA
商品进销差价 Difference between purchase & sales of commodities &LM ^,xx}
委托加工物资 Consigned processiong material @`S8d%6P
委托代销商品 Consignment-out .`5BgX7W
受托代销商品 Consignment-in |h{#r7H0
分期收款发出商品 Goods on instalment sales !3JYG
存货跌价准备 Provision for obsolete stocks ge@ KopZ&
待摊费用 Prepaid expenses =3R5m>6!/
待处理流动资产损益 Unsettled G/L on current assets !-<PV
待处理固定资产损益 Unsettled G/L on fixed assets ry[NR$L/m
委托贷款-本金 Consignment loan - principle X{-[
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委托贷款-利息 Consignment loan - interest r[votdFo
委托贷款-减值准备 Consignment loan - provision cpe/GvD5]
固定资产-房屋建筑物 Fixed assets - Buildings 0f]LOg
固定资产-机器设备 Fixed assets - Plant and machinery $=rLs)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |-!
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固定资产-运输设备 Fixed assets - Automobiles [;*Vm0>t
累计折旧 Accumulated depreciation \UR/tlw+/
固定资产减值准备 Impairment of fixed assets O9Fg_qfuT_
工程物资-专用材料 Project material - specific materials Lr ;PESV
工程物资-专用设备 Project material - specific equipment GJB=5nE
工程物资-预付大型设备款 Project material - prepaid for equipment 0//B+.#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0{'%j~"
在建工程 Construction in progress %^VQw!
在建工程减值准备 Impairment of construction in progress %@4/W N
固定资产清理 Disposal of fixed assets qL1d-nH
无形资产-专利权 Intangible assets - patent o*}--d?S
无形资产-非专利技术 Intangible assets - industrial property and know-how %I>-_el
无形资产-商标权 Intangible assets - trademark rights 1-6[KBQ8
无形资产-土地使用权 Intangible assets - land use rights r1o_i;rg
无形资产-商誉 Intangible assets - goodwill oyt#C HX
无形资产减值准备 Impairment of intangible assets {;[W'Lc
长期待摊费用 Deferred assets {24Y1ohK
未确认融资费用 Unrecognized finance fees QZ:xG:qyk;
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits WUesT
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应付票据 Notes payable f:6%DT~a&C
应付帐款 Trade creditors XDM~H
预收帐款 Adanvances from customers Pcox~U/j
代销商品款 Consignment-in payables $,v[<T`
其他应交款 Other payable to government k
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其他应付款 Other creditors <z+b88D
应付股利 Proposed dividends 5lp};
待转资产价值 Donated assets JLZ=$ d
预计负债 Accrued liabilities <>9zXbI
应付短期债券 Short-term debentures payable @Y8/#6KE
其他流动负债 Other current liabilities K,o@~fj
预提费用 Accrued expenses y7x[noGtR
应付工资 Payroll payable &GetRDr
应付福利费 Welfare payable ;?`l1:C5)
短期借款-抵押借款 Bank loans - Short term - pledged <Z6tRf;B
短期借款-信用借款 Bank loans - Short term - credit |'bRVqJ
短期借款-担保借款 Bank loans - Short term - guaranteed f} _d`?K
一年内到期长期借款 Long term loans due within one year W<"{d
一年内到期长期应付款 Long term payable due within one year 'dFhZ08u}
长期借款 Bank loans - Long term m?$peRn3{
应付债券-债券面值 Bond payable - Par value 5PXo1"n8T
应付债券-债券溢价 Bond payable - Excess IC:wof "
应付债券-债券折价 Bond payable - Discount yk<$XNc
应付债券-应计利息 Bond payable - Accrued interest Edi`x5"l
长期应付款 Long term payable >*"6zR2 o
专项应付款 Specific payable qp6*v&
其他长期负债 Other long term liabilities Q|+g= |%^
应交税金-所得税 Tax payable - income tax J|D$
应交税金-增值税 Tax payable - VAT [Q+qu>&HB7
应交税金-营业税 Tax payable - business tax EDkxRfY2/
应交税金-消费税 Tax payable - consumable tax A7SE>e>
应交税金-其他 Tax payable - others 9*lkx#
递延税款贷项 Deferred taxation credit D#?jddr-
股本 Share capital G',*"mZQ[
已归还投资 Investment returned -<0PBl
利润分配-其他转入 Profit appropriation - other transfer in M zbs
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W18I"lHeh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]XAJ|[]sj*
利润分配-提取储备基金 Profit appropriation - reserve fund ,@b7N[h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KO
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0/F/U=Z!
利润分配-利润归还投资 Profit appropriation - return investment by profit hDf|9}/UQd
利润分配-应付优先股股利 Profit appropriation - preference shares dividends d'yA"b]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s?2
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uv,_?x\'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \f AL:mJ
期初未分配利润 Retained earnings, beginning of the year 5r$X
资本公积-股本溢价 Capital surplus - share premium i47xF7y\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G\U'_G>
资本公积-接受现金捐赠 Capital surplus - cash donation KfVLb4@16_
资本公积-股权投资准备 Capital surplus - investment reserve [v!TQwMU
资本公积-拨款转入 Capital surplus - subsidiary Y^(Sc4 W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3w
B 03\P
资本公积-其他 Capital surplus - others $j\UD8Hj'-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i{$h]D_fD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve # XD-a
盈余公积-储备基金 Surplus reserve - reserve fund t#0/_tD
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D3>;X= 1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )38M~/ ^l
主营业务收入 Sales _Wjd`*
主营业务成本 Cost of sales 3/w) mY-o
主营业务税金及附加 Sales tax f~3_Rv!
营业费用 Operating expenses jb~/>I^1
管理费用 General and administrative expenses y@L-qO+{&
财务费用 Financial expenses
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投资收益 Investment income 5$T>noD
其他业务收入 Other operating income )/hb9+S
营业外收入 Non-operating income ~alC5|wCUQ
补贴收入 Subsidy income C9
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其他业务支出 Other operating expenses 7D;g\{>M
营业外支出 Non-operating expenses
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所得税 Income tax dUTF0U
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