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 。 Rb}&c)4
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现金 Cash in hand 79B`w
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银行存款 Cash in bank GxBPEIim
其他货币资金-外埠存款Other monetary assets - cash in other cities L\?g/l+k
其他货币资金-银行本票 Other monetary assets - cashier‘s check mhkAI@)>
其他货币资金-银行汇票 Other monetary assets - bank draft >iWf7-:
其他货币资金-信用卡 Other monetary assets - credit cards % m5 ^p
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TNT"2FoBd
其他货币资金-存出投资款 Other monetary assets - cash for investment ,lS-;.
短期投资-股票投资 Investments - Short term - stocks y-q?pqt
短期投资-债券投资 Investments - Short term - bonds x, G6`|Hl
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others w:xKgng=L
短期投资跌价准备 Provision for short-term investment 0HuRFl
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others }w
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长期债券投资-债券投资 Long term securities investemnt - bonds :;Rt#!
长期债券投资-其他债权投资 Long term securities investment - others 17]31
长期投资减值准备 Provision for long-term investment YaT+BRh?
应收票据 Notes receivable q>4i0p8^
应收股利 Dividends receivable |ylTy B
应收利息 Interest receivable v!hs~DnUZ
应收帐款 Trade debtors &u\z
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !!O{ ppM
预付帐款 Prepayment ^&/&I9z
应收补贴款 Allowance receivable <n#V
其他应收款 Other debtors ;C3?Ic
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n(xlad
其他流动资产 Other current assets `e|Lw
物资采购 Purchase NK
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原材料 Raw materials q&6=oss!
包装物 Packing materials ?JTyNg4<
低值易耗品 Low value consumbles Y]Vc}-a(h
材料成本差异 Material cost difference KY
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自制半成品 Self-manufactured goods Rj;e82%%N
库存商品 Finished goods |5B9tjJ"
商品进销差价 Difference between purchase & sales of commodities <+,0G`
委托加工物资 Consigned processiong material HMd )64(
委托代销商品 Consignment-out ?s} E<Kr
受托代销商品 Consignment-in |aJ6363f.
分期收款发出商品 Goods on instalment sales )stWr r&
存货跌价准备 Provision for obsolete stocks /l%qq*Ew
待摊费用 Prepaid expenses AlaN;
待处理流动资产损益 Unsettled G/L on current assets Z9~Wlt'?
待处理固定资产损益 Unsettled G/L on fixed assets )nxIxr0d-
委托贷款-本金 Consignment loan - principle iB`]Z@ZC
委托贷款-利息 Consignment loan - interest 9<CUsq@i:
委托贷款-减值准备 Consignment loan - provision IqKXFORiNI
固定资产-房屋建筑物 Fixed assets - Buildings o xu9v/
固定资产-机器设备 Fixed assets - Plant and machinery u3brb'Y+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Q&Ahr
固定资产-运输设备 Fixed assets - Automobiles V46[whL%r
累计折旧 Accumulated depreciation %GiO1:t
固定资产减值准备 Impairment of fixed assets =U`c
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工程物资-专用材料 Project material - specific materials Q.$h![`6
工程物资-专用设备 Project material - specific equipment OBQ!0NM_b
工程物资-预付大型设备款 Project material - prepaid for equipment $KHDS:&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q\Kdu5x{
在建工程 Construction in progress x99
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在建工程减值准备 Impairment of construction in progress Y!$z7K
固定资产清理 Disposal of fixed assets v 8a
无形资产-专利权 Intangible assets - patent }0),b ?*e
无形资产-非专利技术 Intangible assets - industrial property and know-how %k)I=|
无形资产-商标权 Intangible assets - trademark rights j&GKp t
无形资产-土地使用权 Intangible assets - land use rights Dy@NgHe
无形资产-商誉 Intangible assets - goodwill B4Oa7$M/U
无形资产减值准备 Impairment of intangible assets )!-'S H
长期待摊费用 Deferred assets c&(,
未确认融资费用 Unrecognized finance fees ~kT{O!x}4
其他长期资产 Other long term assets 1M+!cX
递延税款借项 Deferred assets debits P32'`!/:
应付票据 Notes payable 1V?)zp
应付帐款 Trade creditors ofCP>Z-
预收帐款 Adanvances from customers 8}T3Fig,q
代销商品款 Consignment-in payables |JQKxvjT
其他应交款 Other payable to government ) <~7<.0
其他应付款 Other creditors U5
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应付股利 Proposed dividends kcUt!PL
待转资产价值 Donated assets [_1G\z_iE
预计负债 Accrued liabilities Zotv] P2k
应付短期债券 Short-term debentures payable _'
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其他流动负债 Other current liabilities \Da$bJ
预提费用 Accrued expenses %&(\dt&R1h
应付工资 Payroll payable "ZW*O{
应付福利费 Welfare payable S-|$sV^cG
短期借款-抵押借款 Bank loans - Short term - pledged =@l5He.]&
短期借款-信用借款 Bank loans - Short term - credit LnX^*;P5t
短期借款-担保借款 Bank loans - Short term - guaranteed -v@^6bQVp
一年内到期长期借款 Long term loans due within one year ohk =7d.'
一年内到期长期应付款 Long term payable due within one year R.;59s
长期借款 Bank loans - Long term kICY
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应付债券-债券面值 Bond payable - Par value Big-)7?
应付债券-债券溢价 Bond payable - Excess 7IH{5o\e
应付债券-债券折价 Bond payable - Discount u\?u}t v
应付债券-应计利息 Bond payable - Accrued interest D40VJ3TUc
长期应付款 Long term payable ;\.&FMi
专项应付款 Specific payable /VkJ+%}+j
其他长期负债 Other long term liabilities `<G+N
应交税金-所得税 Tax payable - income tax O0RQ}~$'m
应交税金-增值税 Tax payable - VAT )dcGV$4t[
应交税金-营业税 Tax payable - business tax ?GZs5CnS
应交税金-消费税 Tax payable - consumable tax DLZ63'
应交税金-其他 Tax payable - others GssoT<Y)Z
递延税款贷项 Deferred taxation credit i%w'Cs0y
股本 Share capital h,G$e|[?
已归还投资 Investment returned :+$_(*Z
利润分配-其他转入 Profit appropriation - other transfer in v)EJ|2`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rD
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '?t{-z,
利润分配-提取储备基金 Profit appropriation - reserve fund m%puD9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,0xN#&?Ohh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tvILLR
利润分配-利润归还投资 Profit appropriation - return investment by profit P6rL;_~e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zV#k
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u5[Wr :
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NunT2JP.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3kg+*]tLx
期初未分配利润 Retained earnings, beginning of the year d[de5Xra
资本公积-股本溢价 Capital surplus - share premium ><HXd+- sd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %l,EA#89s
资本公积-接受现金捐赠 Capital surplus - cash donation 9AaixI
资本公积-股权投资准备 Capital surplus - investment reserve yM
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资本公积-拨款转入 Capital surplus - subsidiary ?jnEHn
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a*`J]{3G
资本公积-其他 Capital surplus - others B}.ia_&DLR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #=rI[KI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R?R6|
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZN^Q!v
盈余公积-储备基金 Surplus reserve - reserve fund V-57BKeDz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xi0&"?7la
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X8<ygci+.5
主营业务收入 Sales :tMWy
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主营业务成本 Cost of sales "]%
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主营业务税金及附加 Sales tax ]up:pddIh
营业费用 Operating expenses &Jz%L^
管理费用 General and administrative expenses l8Ox]%F
财务费用 Financial expenses 3.Qwn.
投资收益 Investment income
5k @k
其他业务收入 Other operating income h fNBWN
营业外收入 Non-operating income 4e4
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补贴收入 Subsidy income $: -Ptm@
其他业务支出 Other operating expenses @<+(40`*
营业外支出 Non-operating expenses 4Q.70
所得税 Income tax 3 D3K:K!FK
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