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 。 Dxj&9Ra
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现金 Cash in hand o\ss
银行存款 Cash in bank o1I8l7
其他货币资金-外埠存款Other monetary assets - cash in other cities W !.F\H,(
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7ip$#pzo
其他货币资金-银行汇票 Other monetary assets - bank draft a
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其他货币资金-信用卡 Other monetary assets - credit cards zW[fHa$m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Hqsj5j2i
其他货币资金-存出投资款 Other monetary assets - cash for investment @nIoYT='
短期投资-股票投资 Investments - Short term - stocks E=PmOw7b
短期投资-债券投资 Investments - Short term - bonds #|\w\MJamP
短期投资-基金投资 Investments - Short term - funds E"8cB]`|8
短期投资-其他投资 Investments - Short term - others "zpc)'$L=
短期投资跌价准备 Provision for short-term investment ue?e}hF
长期股权投资-股票投资 Long term equity investment - stocks R`%C]uG
长期股权投资-其他股权投资 Long term equity investment - others >;|~
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长期债券投资-债券投资 Long term securities investemnt - bonds 3eOwy~
长期债券投资-其他债权投资 Long term securities investment - others ++b1VBP
长期投资减值准备 Provision for long-term investment 1$1s0yg
应收票据 Notes receivable zT
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应收股利 Dividends receivable 6[cC1a3r:
应收利息 Interest receivable ~CTe5PX c
应收帐款 Trade debtors %OS}BAh^i
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?;{d
预付帐款 Prepayment T&@xgj|!)
应收补贴款 Allowance receivable P'wn$WE[n\
其他应收款 Other debtors Yfro^}f
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8HL$y
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其他流动资产 Other current assets G.#`DaP
物资采购 Purchase 70sb{)
原材料 Raw materials RZKdh
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包装物 Packing materials 0[ (Z48
低值易耗品 Low value consumbles bU3e*Er
材料成本差异 Material cost difference g>g]qQ
自制半成品 Self-manufactured goods Y`secUg
库存商品 Finished goods $?voQ&
商品进销差价 Difference between purchase & sales of commodities /HlLfW
委托加工物资 Consigned processiong material Ab|
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委托代销商品 Consignment-out K
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受托代销商品 Consignment-in a?63 5*9K
分期收款发出商品 Goods on instalment sales P;B<R"
存货跌价准备 Provision for obsolete stocks -1~-uE.~4d
待摊费用 Prepaid expenses dS+/G9X^
待处理流动资产损益 Unsettled G/L on current assets soSdlV{
待处理固定资产损益 Unsettled G/L on fixed assets 8oAr<:.=
委托贷款-本金 Consignment loan - principle W Z!?O0.A
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision }@+3QHwYU
固定资产-房屋建筑物 Fixed assets - Buildings 6R.%I{x'
固定资产-机器设备 Fixed assets - Plant and machinery LYYz =gvZl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &Nzq/~uqP
固定资产-运输设备 Fixed assets - Automobiles }(*eR F'
累计折旧 Accumulated depreciation j=&]=0F
固定资产减值准备 Impairment of fixed assets ]VuB2L[D
工程物资-专用材料 Project material - specific materials 4F WL\;6
工程物资-专用设备 Project material - specific equipment k/U1
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工程物资-预付大型设备款 Project material - prepaid for equipment ;F)j,Ywi)H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G[;GP0\N
在建工程 Construction in progress olHT* mr
在建工程减值准备 Impairment of construction in progress ?p&CR[
固定资产清理 Disposal of fixed assets 8mrB_B5
无形资产-专利权 Intangible assets - patent p,(gv])ie
无形资产-非专利技术 Intangible assets - industrial property and know-how @e`%'
无形资产-商标权 Intangible assets - trademark rights r4X0.
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无形资产-土地使用权 Intangible assets - land use rights %9^^X6yLM
无形资产-商誉 Intangible assets - goodwill !z
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无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets df85g
未确认融资费用 Unrecognized finance fees FR bmeq3c
其他长期资产 Other long term assets #pe
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递延税款借项 Deferred assets debits TnuNoMD.
应付票据 Notes payable %3Ba9Nmid
应付帐款 Trade creditors eUY/H1
预收帐款 Adanvances from customers O_gr{L}
代销商品款 Consignment-in payables c >8IM
其他应交款 Other payable to government O)2==_f\
其他应付款 Other creditors (pDu
应付股利 Proposed dividends N9SC
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待转资产价值 Donated assets -[h2fqu1
预计负债 Accrued liabilities L6>;"]:f`
应付短期债券 Short-term debentures payable =hw&2c
其他流动负债 Other current liabilities ){D
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预提费用 Accrued expenses ?h$
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应付工资 Payroll payable *6C ]CS
应付福利费 Welfare payable t\\oGH
短期借款-抵押借款 Bank loans - Short term - pledged BXzn-S
短期借款-信用借款 Bank loans - Short term - credit \/wbk`2
短期借款-担保借款 Bank loans - Short term - guaranteed ?QJS6i'k
一年内到期长期借款 Long term loans due within one year h?8I`Z)h
一年内到期长期应付款 Long term payable due within one year q
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长期借款 Bank loans - Long term MAv-`8@|
应付债券-债券面值 Bond payable - Par value B IW?/^
应付债券-债券溢价 Bond payable - Excess Zk={3Y
应付债券-债券折价 Bond payable - Discount 3dl#:Si
应付债券-应计利息 Bond payable - Accrued interest tPQjjoh
长期应付款 Long term payable X&bz%I>v
专项应付款 Specific payable .!oYIF*0zC
其他长期负债 Other long term liabilities [.
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应交税金-所得税 Tax payable - income tax 0=:]tSD\F
应交税金-增值税 Tax payable - VAT c[E"
应交税金-营业税 Tax payable - business tax y;GwMi$KI
应交税金-消费税 Tax payable - consumable tax \dx$G?R
应交税金-其他 Tax payable - others Ifx
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递延税款贷项 Deferred taxation credit 1M={8}3
股本 Share capital N I*x):bx
已归还投资 Investment returned _nn
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利润分配-其他转入 Profit appropriation - other transfer in 8:9/RL\"x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -f
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :j<ij]rsI
利润分配-提取储备基金 Profit appropriation - reserve fund WDF;`o*3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :`Z'vRj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (m~gG|n4
利润分配-利润归还投资 Profit appropriation - return investment by profit j#f7-nHyz8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?=},%^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0etJ, _">
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c}-WK*v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~43T$^<w;
期初未分配利润 Retained earnings, beginning of the year U+4W9zhw
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资本公积-股本溢价 Capital surplus - share premium rGqT[~{t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +YX*.dW
资本公积-接受现金捐赠 Capital surplus - cash donation ;_nV*G.y#^
资本公积-股权投资准备 Capital surplus - investment reserve iVUkM3
资本公积-拨款转入 Capital surplus - subsidiary vl"{ovoC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W,D$=Bg
资本公积-其他 Capital surplus - others A8zh27[w%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `Lr I^9Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yu.N> [=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,,Ia 4c
盈余公积-储备基金 Surplus reserve - reserve fund S 9;:)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund te*|>NRS
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B/^1uPTZ71
主营业务收入 Sales "J=A(w5
主营业务成本 Cost of sales h!!7LPxt
主营业务税金及附加 Sales tax 8o7%qWX
营业费用 Operating expenses 8Buus
管理费用 General and administrative expenses LP{@r ic
财务费用 Financial expenses tsWzM9Yf
投资收益 Investment income !xRboPg
其他业务收入 Other operating income Iq%
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营业外收入 Non-operating income .B? J@,
补贴收入 Subsidy income ssUm1F\
其他业务支出 Other operating expenses Ij_h #f
营业外支出 Non-operating expenses I7-6|J@#^
所得税 Income tax ,UA-Pq3}
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