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 。 a/
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现金 Cash in hand /`B:F5r
银行存款 Cash in bank LT '2446
其他货币资金-外埠存款Other monetary assets - cash in other cities ,
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其他货币资金-银行本票 Other monetary assets - cashier‘s check .GDNd6[K7
其他货币资金-银行汇票 Other monetary assets - bank draft %,5_]bGvb
其他货币资金-信用卡 Other monetary assets - credit cards k'{Bhi4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 20RI S j
其他货币资金-存出投资款 Other monetary assets - cash for investment $]]|#}J
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds m:{IVvN_
短期投资-基金投资 Investments - Short term - funds [,ns/*f3R
短期投资-其他投资 Investments - Short term - others ^5*9BwH`
短期投资跌价准备 Provision for short-term investment LZ*ZXFIg
长期股权投资-股票投资 Long term equity investment - stocks ER$qL"H
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长期股权投资-其他股权投资 Long term equity investment - others 1lQO`CmR6M
长期债券投资-债券投资 Long term securities investemnt - bonds H(j983
长期债券投资-其他债权投资 Long term securities investment - others _QOZ`st
长期投资减值准备 Provision for long-term investment ZC:7N{a
应收票据 Notes receivable _0e;&2')
应收股利 Dividends receivable 8d"Ff
应收利息 Interest receivable =ET |h}I
应收帐款 Trade debtors ZncJ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors },G5!3
预付帐款 Prepayment iyf vcKO
应收补贴款 Allowance receivable <MBpV^Y}
其他应收款 Other debtors A^"( VaK
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G$$y\e$
其他流动资产 Other current assets
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物资采购 Purchase Vu_QwWXO
原材料 Raw materials ?T <2Cl'C
包装物 Packing materials sDnXgCcS!
低值易耗品 Low value consumbles .:=G=v=1
材料成本差异 Material cost difference $Q< >MB7
自制半成品 Self-manufactured goods Ves
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库存商品 Finished goods +(3U_]Lu
商品进销差价 Difference between purchase & sales of commodities )> |x 2q
委托加工物资 Consigned processiong material u3ns-e
委托代销商品 Consignment-out wm/=]*jpK
受托代销商品 Consignment-in /V@9!
分期收款发出商品 Goods on instalment sales JQ)w/@Vu=
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses GY,HEe]2r
待处理流动资产损益 Unsettled G/L on current assets \bPSy0
待处理固定资产损益 Unsettled G/L on fixed assets i@p0Jnh|
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest (^).$g5Hg
委托贷款-减值准备 Consignment loan - provision qt!0#z8
固定资产-房屋建筑物 Fixed assets - Buildings VwrHD$
固定资产-机器设备 Fixed assets - Plant and machinery B)}.%G*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 05gdVa,
固定资产-运输设备 Fixed assets - Automobiles TO~Z6NA0
累计折旧 Accumulated depreciation ' (1`iQ;
固定资产减值准备 Impairment of fixed assets I8:A]
工程物资-专用材料 Project material - specific materials nL@(|nJ[
工程物资-专用设备 Project material - specific equipment zo~5(O@
工程物资-预付大型设备款 Project material - prepaid for equipment (Ld,<!eN0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production T
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在建工程 Construction in progress p`-
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在建工程减值准备 Impairment of construction in progress Z0I>PBL@l
固定资产清理 Disposal of fixed assets R+y 9JE
无形资产-专利权 Intangible assets - patent S)$iHBx{
无形资产-非专利技术 Intangible assets - industrial property and know-how &nyJ :?
无形资产-商标权 Intangible assets - trademark rights JcDcYB
无形资产-土地使用权 Intangible assets - land use rights [uD G;We=
无形资产-商誉 Intangible assets - goodwill :sL
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无形资产减值准备 Impairment of intangible assets L|H:&|F
长期待摊费用 Deferred assets 7)#8p@Q
未确认融资费用 Unrecognized finance fees TtKV5
其他长期资产 Other long term assets FLzC kzJ:6
递延税款借项 Deferred assets debits E+!A0!1
应付票据 Notes payable ]d]rV
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应付帐款 Trade creditors ]n9gnE
预收帐款 Adanvances from customers }5qpiS"V9
代销商品款 Consignment-in payables mW&hUPRx
其他应交款 Other payable to government 1r LK1X
其他应付款 Other creditors |`
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应付股利 Proposed dividends vQ",rP%
待转资产价值 Donated assets
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预计负债 Accrued liabilities ev"f@y9Do
应付短期债券 Short-term debentures payable LX2Re
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其他流动负债 Other current liabilities V>V
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预提费用 Accrued expenses C_ 4(-OWq
应付工资 Payroll payable }s++^uX6
应付福利费 Welfare payable e"O c
短期借款-抵押借款 Bank loans - Short term - pledged <*F!A' w2o
短期借款-信用借款 Bank loans - Short term - credit 3yw`%$d5
短期借款-担保借款 Bank loans - Short term - guaranteed C!z7sOu
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year Qf#=Y j
长期借款 Bank loans - Long term )~[rb<:)b
应付债券-债券面值 Bond payable - Par value &b:SDl6
应付债券-债券溢价 Bond payable - Excess D@
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应付债券-债券折价 Bond payable - Discount [.j&~\AG
应付债券-应计利息 Bond payable - Accrued interest Yw_^]:~
长期应付款 Long term payable D(&XmC[\Y
专项应付款 Specific payable NA;OT7X[
其他长期负债 Other long term liabilities J,Rp&tavt:
应交税金-所得税 Tax payable - income tax k(23Zt]
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax %-J}m
应交税金-消费税 Tax payable - consumable tax eWWtMnq
应交税金-其他 Tax payable - others F+Q(^Nk
递延税款贷项 Deferred taxation credit d;FOmo4
股本 Share capital jH~VjE>
已归还投资 Investment returned >o,l/#z
利润分配-其他转入 Profit appropriation - other transfer in >,}SP;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fuao*L]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m:x<maP#E
利润分配-提取储备基金 Profit appropriation - reserve fund @h)Z8so
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3EO:Uk5<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '"M9`@Y3^
利润分配-利润归还投资 Profit appropriation - return investment by profit &r0U9J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Bb9/nsbE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Or<OmxJ
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9[,+4&wX7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^={s(B2
期初未分配利润 Retained earnings, beginning of the year n>k 1D
资本公积-股本溢价 Capital surplus - share premium i!u
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gPqdl6#c
资本公积-接受现金捐赠 Capital surplus - cash donation /k^!hI"4c
资本公积-股权投资准备 Capital surplus - investment reserve h"ZR`?h
资本公积-拨款转入 Capital surplus - subsidiary B6J<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ce`#J6lT
资本公积-其他 Capital surplus - others Tx:S{n7&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B`mTp01
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve teX)!N [
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2C[xrZa^
盈余公积-储备基金 Surplus reserve - reserve fund X]+z:!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zt/4|&w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ywY[g{4+
主营业务收入 Sales A w"Y_S8.
主营业务成本 Cost of sales Hkzx(yTi
主营业务税金及附加 Sales tax !(nFq9~~Q
营业费用 Operating expenses /Xf_b.ZM&
管理费用 General and administrative expenses
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财务费用 Financial expenses g(QT"O!dY
投资收益 Investment income 9:JQ*O$
其他业务收入 Other operating income oxZXY]$y
营业外收入 Non-operating income P={8qln,X
补贴收入 Subsidy income =QS%D*.|D
其他业务支出 Other operating expenses (,^jgv|I
营业外支出 Non-operating expenses UiQF4Uc"
所得税 Income tax :878q TB
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