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 。 vT&j{2U7XW
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现金 Cash in hand ]v<d0"2
银行存款 Cash in bank Q
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其他货币资金-外埠存款Other monetary assets - cash in other cities d\\r_bGW
其他货币资金-银行本票 Other monetary assets - cashier‘s check S_ZLTcq<1
其他货币资金-银行汇票 Other monetary assets - bank draft o; 6fvn
其他货币资金-信用卡 Other monetary assets - credit cards q"P5,:W
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IPwj_jvw
其他货币资金-存出投资款 Other monetary assets - cash for investment e21E_exM0
短期投资-股票投资 Investments - Short term - stocks x GwTk
短期投资-债券投资 Investments - Short term - bonds p1Y
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短期投资-基金投资 Investments - Short term - funds lt&$8jh
短期投资-其他投资 Investments - Short term - others /A0 [_
短期投资跌价准备 Provision for short-term investment };i&a%I|
长期股权投资-股票投资 Long term equity investment - stocks GJ.kkTMT
长期股权投资-其他股权投资 Long term equity investment - others Zlr{L]c
长期债券投资-债券投资 Long term securities investemnt - bonds \nrgAC-b
长期债券投资-其他债权投资 Long term securities investment - others E(7@'d{o
长期投资减值准备 Provision for long-term investment q;CayN'I
应收票据 Notes receivable :U!'U;uQ
应收股利 Dividends receivable xi;/^)r
应收利息 Interest receivable bl$+8!~
应收帐款 Trade debtors Pb
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )3BR[*u*
预付帐款 Prepayment W^5<XX,ON
应收补贴款 Allowance receivable )!'Fa_$ e
其他应收款 Other debtors fEx+gQW_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors (Nm}3 p
其他流动资产 Other current assets ;Fx')
物资采购 Purchase Lhl$w'r
原材料 Raw materials 9Q,Msl4n
包装物 Packing materials (y-x01H
低值易耗品 Low value consumbles C}n[?R
材料成本差异 Material cost difference Oqd"0Qt-
自制半成品 Self-manufactured goods
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库存商品 Finished goods aQ32p4C
商品进销差价 Difference between purchase & sales of commodities T@%;0Ro~
委托加工物资 Consigned processiong material GS$ZvO
委托代销商品 Consignment-out V?U%C%C|e
受托代销商品 Consignment-in M(_^'3u
分期收款发出商品 Goods on instalment sales .jvSAV5B
存货跌价准备 Provision for obsolete stocks [?Mc4uT{
待摊费用 Prepaid expenses N$N;Sw
待处理流动资产损益 Unsettled G/L on current assets fBHkLRFH
待处理固定资产损益 Unsettled G/L on fixed assets |WD,\=J2
委托贷款-本金 Consignment loan - principle t-.2+6"\
委托贷款-利息 Consignment loan - interest X_vI0YX9
委托贷款-减值准备 Consignment loan - provision l81&[
固定资产-房屋建筑物 Fixed assets - Buildings _F}IF9{?G
固定资产-机器设备 Fixed assets - Plant and machinery k7:GS,7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures y_
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固定资产-运输设备 Fixed assets - Automobiles 8O"x;3I9
累计折旧 Accumulated depreciation 4RK.Il*d
固定资产减值准备 Impairment of fixed assets uAW*5 `[
工程物资-专用材料 Project material - specific materials 7$g*N6)Q
工程物资-专用设备 Project material - specific equipment XR{5]lKt_
工程物资-预付大型设备款 Project material - prepaid for equipment @4G.(zW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production LFk5rv'sM0
在建工程 Construction in progress bs<WH`P
在建工程减值准备 Impairment of construction in progress ir9Q##f
固定资产清理 Disposal of fixed assets Qh)|FQ[s$r
无形资产-专利权 Intangible assets - patent :6 Hxxh
无形资产-非专利技术 Intangible assets - industrial property and know-how GVjv**U
无形资产-商标权 Intangible assets - trademark rights N+Q(V*:3v
无形资产-土地使用权 Intangible assets - land use rights wQF&GGYR
无形资产-商誉 Intangible assets - goodwill *6 I =o
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无形资产减值准备 Impairment of intangible assets ki[;ZmQqY
长期待摊费用 Deferred assets j\XX:uU
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未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets G=
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递延税款借项 Deferred assets debits
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应付票据 Notes payable NZfo`iHAN
应付帐款 Trade creditors M!xm1-,[
预收帐款 Adanvances from customers n4ds;N3Hd
代销商品款 Consignment-in payables BxSk%$J
其他应交款 Other payable to government gE-w]/1zD5
其他应付款 Other creditors hW0,5>[7%
应付股利 Proposed dividends N:UDbLjw~
待转资产价值 Donated assets {u(}ED#p
预计负债 Accrued liabilities zPX=
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应付短期债券 Short-term debentures payable q3,P|&T
其他流动负债 Other current liabilities "<cB73tY
预提费用 Accrued expenses DuTlYXM
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应付工资 Payroll payable xWC\954
应付福利费 Welfare payable -(4E
短期借款-抵押借款 Bank loans - Short term - pledged `@u
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短期借款-信用借款 Bank loans - Short term - credit /o<}]]YBF
短期借款-担保借款 Bank loans - Short term - guaranteed *tq|x[<
一年内到期长期借款 Long term loans due within one year 9,iq"dQ
一年内到期长期应付款 Long term payable due within one year oW
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长期借款 Bank loans - Long term <2o.,2?G
应付债券-债券面值 Bond payable - Par value 6T{o3wc;
应付债券-债券溢价 Bond payable - Excess q5?rp|7D
应付债券-债券折价 Bond payable - Discount dVj'
应付债券-应计利息 Bond payable - Accrued interest 1cHSgpoJ
长期应付款 Long term payable )+jK0E1
专项应付款 Specific payable nJ'>#9~a'>
其他长期负债 Other long term liabilities 9a"Y,1
应交税金-所得税 Tax payable - income tax >,]
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应交税金-增值税 Tax payable - VAT 'gk81@|
应交税金-营业税 Tax payable - business tax Hnd9T(UB
应交税金-消费税 Tax payable - consumable tax jza}-=&+e
应交税金-其他 Tax payable - others Pv{,aV\I}
递延税款贷项 Deferred taxation credit ]AFM Y<mB
股本 Share capital j{7ilo(i
已归还投资 Investment returned x8SM,2ud
利润分配-其他转入 Profit appropriation - other transfer in wB1|r{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Up/eV}C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gJcXdv=]2
利润分配-提取储备基金 Profit appropriation - reserve fund a.Rp#}f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c]g<XVI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !SO$k%b}!
利润分配-利润归还投资 Profit appropriation - return investment by profit Dho[{xJ46
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7tf81*e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (N~zJ.o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ig.6
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rr0
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期初未分配利润 Retained earnings, beginning of the year Rktn/Vi
资本公积-股本溢价 Capital surplus - share premium $8X tI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V~]'+A
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资本公积-接受现金捐赠 Capital surplus - cash donation :YRzI(4J
资本公积-股权投资准备 Capital surplus - investment reserve vs'L1$L'c
资本公积-拨款转入 Capital surplus - subsidiary .qqb>7|q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RIVL 0Ig
资本公积-其他 Capital surplus - others g'}`FvADi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MoKXl?B<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~ ];6hxv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jnU*l\,
盈余公积-储备基金 Surplus reserve - reserve fund cvs"
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund cmr6,3_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ok\/5oz
主营业务收入 Sales {-v\&w
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax 11@2 ;vw
营业费用 Operating expenses -}N\REXE
管理费用 General and administrative expenses nuQ
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财务费用 Financial expenses *OGXu07 !
投资收益 Investment income eJ=Y6;d$
其他业务收入 Other operating income x3I%)@-Z
营业外收入 Non-operating income \\R*V'e!
补贴收入 Subsidy income =-Q
其他业务支出 Other operating expenses zZ+LisS s&
营业外支出 Non-operating expenses
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所得税 Income tax wzQdKlV
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