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 。 SNJSRqWL/
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现金 Cash in hand Kcvst
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银行存款 Cash in bank C<Z{G%Qm
其他货币资金-外埠存款Other monetary assets - cash in other cities lHUd<kEC
其他货币资金-银行本票 Other monetary assets - cashier‘s check S54q?sb_
其他货币资金-银行汇票 Other monetary assets - bank draft smUSR4VK
其他货币资金-信用卡 Other monetary assets - credit cards Uc;~q-??#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit D"V(A \sZ
其他货币资金-存出投资款 Other monetary assets - cash for investment y1)ZO_'
短期投资-股票投资 Investments - Short term - stocks *\(MG|S
短期投资-债券投资 Investments - Short term - bonds -|GKtZ]}
短期投资-基金投资 Investments - Short term - funds ZXIw^!8@/
短期投资-其他投资 Investments - Short term - others $
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短期投资跌价准备 Provision for short-term investment .He}f,!f<
长期股权投资-股票投资 Long term equity investment - stocks QR2S67-
长期股权投资-其他股权投资 Long term equity investment - others E|vXM"zFl
长期债券投资-债券投资 Long term securities investemnt - bonds 3;RQ\{eM
长期债券投资-其他债权投资 Long term securities investment - others J%u,qF}h
长期投资减值准备 Provision for long-term investment 45?%D}
应收票据 Notes receivable } J[Z)u
应收股利 Dividends receivable vSu
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应收利息 Interest receivable Mbp7%^E"A
应收帐款 Trade debtors !-t,r%CG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Vel}lQD
预付帐款 Prepayment RH.qbPjx
应收补贴款 Allowance receivable hUC
157
其他应收款 Other debtors i\,I)S%yJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xg}
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其他流动资产 Other current assets
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物资采购 Purchase yeI>b 1>Q
原材料 Raw materials uGv|!UQw
包装物 Packing materials E<jW;trt_
低值易耗品 Low value consumbles W,|+Dl
材料成本差异 Material cost difference lA pZC6Iwk
自制半成品 Self-manufactured goods B[I9<4}
库存商品 Finished goods VsJiE0'%
商品进销差价 Difference between purchase & sales of commodities Gp{,v
委托加工物资 Consigned processiong material c:
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委托代销商品 Consignment-out 57~y 7/ 0
受托代销商品 Consignment-in gBky ZK
分期收款发出商品 Goods on instalment sales kO5lLqE
存货跌价准备 Provision for obsolete stocks P(3k1S
M
待摊费用 Prepaid expenses Sx[
eX,q
待处理流动资产损益 Unsettled G/L on current assets 2Rt6)hgY
待处理固定资产损益 Unsettled G/L on fixed assets En:>c
委托贷款-本金 Consignment loan - principle g)5mr:\
委托贷款-利息 Consignment loan - interest ftG3!}
委托贷款-减值准备 Consignment loan - provision q)mG6Su
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固定资产-房屋建筑物 Fixed assets - Buildings O%3Hp.|!
固定资产-机器设备 Fixed assets - Plant and machinery =W &Mt
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ae2Q^yLA
固定资产-运输设备 Fixed assets - Automobiles pI:,Lt1B
累计折旧 Accumulated depreciation p- a{6<h
固定资产减值准备 Impairment of fixed assets 8IA1@0n&
工程物资-专用材料 Project material - specific materials lLp,sNAj
工程物资-专用设备 Project material - specific equipment X Z . T%g
工程物资-预付大型设备款 Project material - prepaid for equipment {#:31)P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 'Oj 1@0*0
在建工程 Construction in progress 2E?!Q
I\O
在建工程减值准备 Impairment of construction in progress PcBD;[cn
固定资产清理 Disposal of fixed assets fZezDm(Q
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 (Vr%4Z8
无形资产-商标权 Intangible assets - trademark rights R{fJ"Q5'
无形资产-土地使用权 Intangible assets - land use rights S3:AitGJ
无形资产-商誉 Intangible assets - goodwill ,sIC=V +
无形资产减值准备 Impairment of intangible assets .[}G{%M~[
长期待摊费用 Deferred assets \nt~K}a
未确认融资费用 Unrecognized finance fees P`ou:M{8
其他长期资产 Other long term assets 1$8@CT^m
递延税款借项 Deferred assets debits MoE&)~0u&
应付票据 Notes payable Z4EmRa30 p
应付帐款 Trade creditors qa-FLUkIk!
预收帐款 Adanvances from customers #R{>@]x`
代销商品款 Consignment-in payables WFiX=@SS
其他应交款 Other payable to government vjq2
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其他应付款 Other creditors >v %js!`f
应付股利 Proposed dividends VJ=>2'
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待转资产价值 Donated assets 4;I\%qes
预计负债 Accrued liabilities i1|>JM[V
应付短期债券 Short-term debentures payable ~L"$(^/
其他流动负债 Other current liabilities v,S5C
预提费用 Accrued expenses b?l>vUgAg
应付工资 Payroll payable T#H^
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应付福利费 Welfare payable _Z Sp$>)/
短期借款-抵押借款 Bank loans - Short term - pledged >;^/B R=
短期借款-信用借款 Bank loans - Short term - credit ZRG
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短期借款-担保借款 Bank loans - Short term - guaranteed X3\PVsH$K
一年内到期长期借款 Long term loans due within one year 1!KROes4
一年内到期长期应付款 Long term payable due within one year N^dQX
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长期借款 Bank loans - Long term !JDr58
应付债券-债券面值 Bond payable - Par value =w!ik9
应付债券-债券溢价 Bond payable - Excess bDM },(
应付债券-债券折价 Bond payable - Discount bAPMD
应付债券-应计利息 Bond payable - Accrued interest g5|~i{"0
长期应付款 Long term payable '< U&8?S
专项应付款 Specific payable )"S%'myj
其他长期负债 Other long term liabilities Ln4]uqMG.
应交税金-所得税 Tax payable - income tax l cie6'<
应交税金-增值税 Tax payable - VAT ZQ]qJDk
应交税金-营业税 Tax payable - business tax :YI5O/gsk?
应交税金-消费税 Tax payable - consumable tax -;7
xUNQ
应交税金-其他 Tax payable - others r*+~(83k
递延税款贷项 Deferred taxation credit hO]F\0+
股本 Share capital 7a1
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已归还投资 Investment returned
x%l(0K
利润分配-其他转入 Profit appropriation - other transfer in s`jlE|jtN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >jX"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A$=ny6
利润分配-提取储备基金 Profit appropriation - reserve fund Lw}-oE
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PjeI&@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nwU],{(Hgr
利润分配-利润归还投资 Profit appropriation - return investment by profit !?nO0Ao-$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #NW+t|E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UZI:st
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [UA*We 1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fAgeF$9@
期初未分配利润 Retained earnings, beginning of the year m ol,iM*l
资本公积-股本溢价 Capital surplus - share premium Nvgi&iBh8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z 2N6r6
资本公积-接受现金捐赠 Capital surplus - cash donation kk /#&b2
资本公积-股权投资准备 Capital surplus - investment reserve gsbr8zwG,
资本公积-拨款转入 Capital surplus - subsidiary ^eh
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation WT'-.UX m
资本公积-其他 Capital surplus - others uu.X>agg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rG
P;0KtQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E`o_R=%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~_fc=^o
盈余公积-储备基金 Surplus reserve - reserve fund h mRmU{(Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund t`Kpbfk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,VS\ mG/}s
主营业务收入 Sales N4vcd=uG#
主营业务成本 Cost of sales 0]4X/u#N
主营业务税金及附加 Sales tax VcrMlcnO
营业费用 Operating expenses W3,r@mi^s7
管理费用 General and administrative expenses .;4N:*hY
财务费用 Financial expenses zR<{z
投资收益 Investment income ,`bW(V
其他业务收入 Other operating income
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营业外收入 Non-operating income h9QM
nH'
补贴收入 Subsidy income @P7'MiP]K
其他业务支出 Other operating expenses 4
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营业外支出 Non-operating expenses -TF},V~
所得税 Income tax I{89chi
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