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 。 +](^gaDw<L
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现金 Cash in hand {PGNPxUbe
银行存款 Cash in bank % w 6fB
其他货币资金-外埠存款Other monetary assets - cash in other cities #)_4$<P*'
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z6SM7?d
其他货币资金-银行汇票 Other monetary assets - bank draft -gH1`*YL
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit -uenCWF\#
其他货币资金-存出投资款 Other monetary assets - cash for investment `TKe+oS)
短期投资-股票投资 Investments - Short term - stocks ~j",ePl
短期投资-债券投资 Investments - Short term - bonds mYXe0E#6
短期投资-基金投资 Investments - Short term - funds #
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短期投资-其他投资 Investments - Short term - others ^.Vq0Qzy]
短期投资跌价准备 Provision for short-term investment "z
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长期股权投资-股票投资 Long term equity investment - stocks ]H) x
长期股权投资-其他股权投资 Long term equity investment - others >F6'^9|
长期债券投资-债券投资 Long term securities investemnt - bonds 828E^Q"<
长期债券投资-其他债权投资 Long term securities investment - others 4dv+RRpGOv
长期投资减值准备 Provision for long-term investment Xm*gH, '
应收票据 Notes receivable t.c XrX`k
应收股利 Dividends receivable ^rjICF e
应收利息 Interest receivable XKLkJZN
应收帐款 Trade debtors Y<%$;fx$Sx
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors n
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预付帐款 Prepayment (}vi"mCeW
应收补贴款 Allowance receivable M?x/C2|
其他应收款 Other debtors 6",1JH,;p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {e0cc1Up}
其他流动资产 Other current assets K+TRt"W8&s
物资采购 Purchase I/rq@27o
原材料 Raw materials i[H`u,%+(
包装物 Packing materials U)=?3}s(
低值易耗品 Low value consumbles DY'D]*'7$
材料成本差异 Material cost difference BZ<Q.:)
自制半成品 Self-manufactured goods wlKfTJrn&
库存商品 Finished goods Eic/#j{4
商品进销差价 Difference between purchase & sales of commodities f"q='B9_T\
委托加工物资 Consigned processiong material <H`&Zqqk
委托代销商品 Consignment-out 3iJ4VL7
受托代销商品 Consignment-in L
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分期收款发出商品 Goods on instalment sales +rfw)c'
存货跌价准备 Provision for obsolete stocks ihBlP\C
待摊费用 Prepaid expenses ?d0I*bs)7
待处理流动资产损益 Unsettled G/L on current assets lNowH0K!D
待处理固定资产损益 Unsettled G/L on fixed assets uj,YCJ8UZs
委托贷款-本金 Consignment loan - principle 6%~ Z^>`N
委托贷款-利息 Consignment loan - interest bEyZRG
委托贷款-减值准备 Consignment loan - provision p)RASIB
固定资产-房屋建筑物 Fixed assets - Buildings oOUL<ihe?
固定资产-机器设备 Fixed assets - Plant and machinery Zsc710_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7RM$%'n\
固定资产-运输设备 Fixed assets - Automobiles "detDB
累计折旧 Accumulated depreciation 9^QiFgJ
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固定资产减值准备 Impairment of fixed assets m!SxX&m"G
工程物资-专用材料 Project material - specific materials C,Q>OkSc
工程物资-专用设备 Project material - specific equipment 0#0[E ,
工程物资-预付大型设备款 Project material - prepaid for equipment Z0s}65BR
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,<0R'R
在建工程 Construction in progress Vb az#I
在建工程减值准备 Impairment of construction in progress |jH-
bm
固定资产清理 Disposal of fixed assets Lqq
RuKi
无形资产-专利权 Intangible assets - patent n|sP0,$N1
无形资产-非专利技术 Intangible assets - industrial property and know-how :{bvCos<)
无形资产-商标权 Intangible assets - trademark rights ?8X;F"Ba
无形资产-土地使用权 Intangible assets - land use rights +KgLe> -}
无形资产-商誉 Intangible assets - goodwill ozwPtF5
无形资产减值准备 Impairment of intangible assets {DJ!T
长期待摊费用 Deferred assets ER<LP@3k
未确认融资费用 Unrecognized finance fees Z5/^pyc
其他长期资产 Other long term assets X*hY?'Rp
递延税款借项 Deferred assets debits 5RXZ$/
应付票据 Notes payable 0+%{1JkJq
应付帐款 Trade creditors
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预收帐款 Adanvances from customers 1`J-|eH=Q
代销商品款 Consignment-in payables C?m2R(RF
其他应交款 Other payable to government _[u&}i
其他应付款 Other creditors t>"UenJt-
应付股利 Proposed dividends 5&Al
待转资产价值 Donated assets 8'[g?
预计负债 Accrued liabilities smaPZ^;; j
应付短期债券 Short-term debentures payable :_V9Jwu
其他流动负债 Other current liabilities ui%B|b&&
预提费用 Accrued expenses jLo(Uf
应付工资 Payroll payable Cl#PYB{1Y
应付福利费 Welfare payable 0=O(+
yi
短期借款-抵押借款 Bank loans - Short term - pledged 67/J sL
短期借款-信用借款 Bank loans - Short term - credit w#mna b@
短期借款-担保借款 Bank loans - Short term - guaranteed 7.mY@
一年内到期长期借款 Long term loans due within one year djJD'JL
一年内到期长期应付款 Long term payable due within one year RQxL`7H
长期借款 Bank loans - Long term G(gJtl
应付债券-债券面值 Bond payable - Par value MIma:N_c
应付债券-债券溢价 Bond payable - Excess `Cq&;-u
应付债券-债券折价 Bond payable - Discount /iURP-rl
应付债券-应计利息 Bond payable - Accrued interest ._'AJhU$0
长期应付款 Long term payable v6=pV4k9
专项应付款 Specific payable ,yc_r=_
其他长期负债 Other long term liabilities -i93
应交税金-所得税 Tax payable - income tax 0T,uH
应交税金-增值税 Tax payable - VAT `t[b0; 'OH
应交税金-营业税 Tax payable - business tax =`Ii?xo
应交税金-消费税 Tax payable - consumable tax j"=F\S&!
应交税金-其他 Tax payable - others !2L?8oP-z
递延税款贷项 Deferred taxation credit X.}i9a
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股本 Share capital v2eLH:6
已归还投资 Investment returned fk%W07x!
利润分配-其他转入 Profit appropriation - other transfer in ayF+2(vch)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "y~tAg
利润分配-提取储备基金 Profit appropriation - reserve fund A1>fNilC9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund En!X}Owh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xs#g
利润分配-利润归还投资 Profit appropriation - return investment by profit iWu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k Il!n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >u?m
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bmCp:6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (|O9L s7N
期初未分配利润 Retained earnings, beginning of the year ($QQuM=
资本公积-股本溢价 Capital surplus - share premium .cks){\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zm>^!j
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资本公积-接受现金捐赠 Capital surplus - cash donation Cp"a,% b6u
资本公积-股权投资准备 Capital surplus - investment reserve Yzr)UJl*I
资本公积-拨款转入 Capital surplus - subsidiary }jE[vVlRw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xhcFZTj/(
资本公积-其他 Capital surplus - others lo!^h]iE !
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '#<4oW\]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xz,fjKUnN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $'*q]]
盈余公积-储备基金 Surplus reserve - reserve fund p"@[2hK
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *Wj]e%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;f?suawMv
主营业务收入 Sales 8MQb5( !
主营业务成本 Cost of sales Nyx)&T&I
主营业务税金及附加 Sales tax +H{TV#+r
营业费用 Operating expenses TXL!5,
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管理费用 General and administrative expenses <n1panS
财务费用 Financial expenses '`s+e#rs4{
投资收益 Investment income [&(~{#}
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其他业务收入 Other operating income u
H{oJSrK
营业外收入 Non-operating income 33},lNS|
补贴收入 Subsidy income Am
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其他业务支出 Other operating expenses L;GkG! g
营业外支出 Non-operating expenses X'uQr+p^
所得税 Income tax ldFR%v>9
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