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 。 {4Cmu;u
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现金 Cash in hand kdeWip6Y
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities ]{@-HTt
其他货币资金-银行本票 Other monetary assets - cashier‘s check aEeodA<(
其他货币资金-银行汇票 Other monetary assets - bank draft sUQ@7sTj
其他货币资金-信用卡 Other monetary assets - credit cards hRhe& ,v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit h*](a_0
其他货币资金-存出投资款 Other monetary assets - cash for investment 5U$0F$BBp
短期投资-股票投资 Investments - Short term - stocks 3XV/Fb}!(i
短期投资-债券投资 Investments - Short term - bonds ?Z/
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短期投资-基金投资 Investments - Short term - funds Kn1a>fLaJ_
短期投资-其他投资 Investments - Short term - others !Wnb|=j
短期投资跌价准备 Provision for short-term investment 2E'UZ
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长期股权投资-股票投资 Long term equity investment - stocks 8<Av@9 *}
长期股权投资-其他股权投资 Long term equity investment - others -FaJ^CN~
长期债券投资-债券投资 Long term securities investemnt - bonds /*mI<[xb
长期债券投资-其他债权投资 Long term securities investment - others BRiE&GzrF
长期投资减值准备 Provision for long-term investment NC(~l
应收票据 Notes receivable aqk!T%fg
应收股利 Dividends receivable 1mG-}
应收利息 Interest receivable _-g&PXH
应收帐款 Trade debtors UP,c |
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment 3
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应收补贴款 Allowance receivable `b$.%S8uj=
其他应收款 Other debtors C LRdm^B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @K-">f
其他流动资产 Other current assets S<Xf>-8w
物资采购 Purchase /k3:']G,s
原材料 Raw materials wFZP,fQ9l
包装物 Packing materials <R L]
低值易耗品 Low value consumbles Qvhl4-XjZa
材料成本差异 Material cost difference /
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自制半成品 Self-manufactured goods c\j/k[\<
库存商品 Finished goods sQZhXaMa $
商品进销差价 Difference between purchase & sales of commodities Cw&KVw*
委托加工物资 Consigned processiong material jmZI7?<z
委托代销商品 Consignment-out o`-msz
受托代销商品 Consignment-in 0o&5]lEe
分期收款发出商品 Goods on instalment sales _H@DLhH|=
存货跌价准备 Provision for obsolete stocks SE*g;Cvg1
待摊费用 Prepaid expenses )9]P MA?u
待处理流动资产损益 Unsettled G/L on current assets 9hyn`u.
待处理固定资产损益 Unsettled G/L on fixed assets 3=oDQ&UFt
委托贷款-本金 Consignment loan - principle j#4kY R{
委托贷款-利息 Consignment loan - interest 1?l1:}^L
委托贷款-减值准备 Consignment loan - provision K{+2G&i
固定资产-房屋建筑物 Fixed assets - Buildings !j-Z Lq:;
固定资产-机器设备 Fixed assets - Plant and machinery ?}Y]|c^W
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k+*u/neh
固定资产-运输设备 Fixed assets - Automobiles UJ2U1H54h
累计折旧 Accumulated depreciation zfdl
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固定资产减值准备 Impairment of fixed assets I7]8Y=xf
工程物资-专用材料 Project material - specific materials f
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工程物资-专用设备 Project material - specific equipment E!F^H^~$8
工程物资-预付大型设备款 Project material - prepaid for equipment P.DK0VgY
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uPvEwq*
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在建工程 Construction in progress /yZcDK4
在建工程减值准备 Impairment of construction in progress 7zj{wp!
固定资产清理 Disposal of fixed assets 'Pbr
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无形资产-专利权 Intangible assets - patent eyxW 0}[
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights 19#\+LWA
无形资产-土地使用权 Intangible assets - land use rights 3OB"#Ap8<
无形资产-商誉 Intangible assets - goodwill \OoWo
无形资产减值准备 Impairment of intangible assets 4<v&S2Yq
长期待摊费用 Deferred assets F"mmLao
未确认融资费用 Unrecognized finance fees n=q76W\
其他长期资产 Other long term assets e
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递延税款借项 Deferred assets debits 0"SU_jQzv
应付票据 Notes payable yt2PU_),
应付帐款 Trade creditors W%w~ah|/]
预收帐款 Adanvances from customers W*Y/l~x}
代销商品款 Consignment-in payables Ho]su?
其他应交款 Other payable to government 2Khv>#l
其他应付款 Other creditors )U#K
应付股利 Proposed dividends y
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待转资产价值 Donated assets |vC~HJpuv'
预计负债 Accrued liabilities u%!@(eKM-
应付短期债券 Short-term debentures payable W%Fv p;\`
其他流动负债 Other current liabilities H,NF;QPPC
预提费用 Accrued expenses '<uq3?5
应付工资 Payroll payable \)Cl%Em
应付福利费 Welfare payable H"F29Pu2
短期借款-抵押借款 Bank loans - Short term - pledged 5-A\9UC*@
短期借款-信用借款 Bank loans - Short term - credit qJw_
短期借款-担保借款 Bank loans - Short term - guaranteed 2Z%O7V~u
一年内到期长期借款 Long term loans due within one year ss-D(K"
一年内到期长期应付款 Long term payable due within one year c*M}N?|6
长期借款 Bank loans - Long term *z2s$EZ
应付债券-债券面值 Bond payable - Par value i@'dH3-kO
应付债券-债券溢价 Bond payable - Excess K,UMqAmk
应付债券-债券折价 Bond payable - Discount { xB3S_,8
应付债券-应计利息 Bond payable - Accrued interest fXB0j;A
长期应付款 Long term payable tf G@&&%9
专项应付款 Specific payable %|4UsWZ
其他长期负债 Other long term liabilities ,z?':TZ
应交税金-所得税 Tax payable - income tax IGN1gs
应交税金-增值税 Tax payable - VAT PI<vxjOK`
应交税金-营业税 Tax payable - business tax :hA#m[
应交税金-消费税 Tax payable - consumable tax nj4
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应交税金-其他 Tax payable - others }~q5w{_n
递延税款贷项 Deferred taxation credit i6N',&jFU
股本 Share capital |cY`x(?yP
已归还投资 Investment returned L%5%T;0'~
利润分配-其他转入 Profit appropriation - other transfer in 92-I~
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A)KZ
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \Og+c%
利润分配-提取储备基金 Profit appropriation - reserve fund jFb?b6b
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9>$p
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zMJT:7*`|
利润分配-利润归还投资 Profit appropriation - return investment by profit -^wl>}#*T3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w=@Dv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vz[C=_m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mcok/,/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rQ9'bCSr%
期初未分配利润 Retained earnings, beginning of the year )CyS#j#=
资本公积-股本溢价 Capital surplus - share premium Qci]i)s$js
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jq-_4}w?C
资本公积-接受现金捐赠 Capital surplus - cash donation bN88ua}k{
资本公积-股权投资准备 Capital surplus - investment reserve Np)lIGE
资本公积-拨款转入 Capital surplus - subsidiary =qIyqbXz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cS+>J@L
资本公积-其他 Capital surplus - others P
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Cls%M5MH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s<o7!!c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4`R(?
盈余公积-储备基金 Surplus reserve - reserve fund RFH0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund wdZ/Xp9
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]:\dPw`A
主营业务收入 Sales 9k=3u;$v
主营业务成本 Cost of sales PYzvCf`?
主营业务税金及附加 Sales tax Y4(
营业费用 Operating expenses ,?XCyHSgWW
管理费用 General and administrative expenses 7[wieYj{
财务费用 Financial expenses ,
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投资收益 Investment income ei{eTp4HpV
其他业务收入 Other operating income O| hpXkV
营业外收入 Non-operating income A +)`ZTuO
补贴收入 Subsidy income dq[xwRU1
其他业务支出 Other operating expenses +t;7tQDVB
营业外支出 Non-operating expenses k;L6R!V
所得税 Income tax eR" <33{
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