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 。 !W}sOK7#
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现金 Cash in hand 86#l$QaK{
银行存款 Cash in bank 6,t6~Uo/
其他货币资金-外埠存款Other monetary assets - cash in other cities Du_5iuMh
其他货币资金-银行本票 Other monetary assets - cashier‘s check tZ]gVgZg
其他货币资金-银行汇票 Other monetary assets - bank draft '
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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 +wi=IrRr
其他货币资金-存出投资款 Other monetary assets - cash for investment |\(uO|)ju
短期投资-股票投资 Investments - Short term - stocks <) * U/r
短期投资-债券投资 Investments - Short term - bonds 2ZK]}&yC
短期投资-基金投资 Investments - Short term - funds x`6MAZ
短期投资-其他投资 Investments - Short term - others 0i~U(qoI
短期投资跌价准备 Provision for short-term investment L;V8c
长期股权投资-股票投资 Long term equity investment - stocks y
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长期股权投资-其他股权投资 Long term equity investment - others e-dkvPr
长期债券投资-债券投资 Long term securities investemnt - bonds tLzLO#/n
长期债券投资-其他债权投资 Long term securities investment - others .`D'eS6b
长期投资减值准备 Provision for long-term investment ,dRaV</2
应收票据 Notes receivable p]aEC+q
应收股利 Dividends receivable w =GMQ8
应收利息 Interest receivable H-_gd.VD
应收帐款 Trade debtors eo+<@83
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :jTSOd[r
预付帐款 Prepayment ` o)KG,
应收补贴款 Allowance receivable H(y`[B,}*
其他应收款 Other debtors 3?o4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors M 5#wz0
其他流动资产 Other current assets %a/3*vz/I%
物资采购 Purchase ysnW3q!@
原材料 Raw materials 6]7csOE
包装物 Packing materials ']k<'`b|
低值易耗品 Low value consumbles snaAn?I4
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods '5h`="
库存商品 Finished goods *'((_NZ>
商品进销差价 Difference between purchase & sales of commodities 5RPG3ppS
委托加工物资 Consigned processiong material |k.'w<6mb9
委托代销商品 Consignment-out O3 sV)
受托代销商品 Consignment-in +bumWOQ'
分期收款发出商品 Goods on instalment sales ]\*^G@HA2
存货跌价准备 Provision for obsolete stocks ^hLr9k
待摊费用 Prepaid expenses 2^r~->
待处理流动资产损益 Unsettled G/L on current assets F
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待处理固定资产损益 Unsettled G/L on fixed assets ]N'3jf`W
委托贷款-本金 Consignment loan - principle *OLqr/ yb
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision FGDVBUY@
固定资产-房屋建筑物 Fixed assets - Buildings KF(H
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固定资产-机器设备 Fixed assets - Plant and machinery D:T]$<=9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures !q\8`ss
固定资产-运输设备 Fixed assets - Automobiles 7d;|?R-8D
累计折旧 Accumulated depreciation O`Tz^Q/D
固定资产减值准备 Impairment of fixed assets 868X/lL
工程物资-专用材料 Project material - specific materials R`(2Fy%0\k
工程物资-专用设备 Project material - specific equipment wm~7`&
工程物资-预付大型设备款 Project material - prepaid for equipment Gxw1P@<F:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3;>ls~4
在建工程 Construction in progress 8}|et~7!
在建工程减值准备 Impairment of construction in progress ~i|6F~%3
固定资产清理 Disposal of fixed assets <YvXyIs
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 >jt2vU@t.
无形资产-商标权 Intangible assets - trademark rights [
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无形资产-土地使用权 Intangible assets - land use rights <Kt_
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无形资产-商誉 Intangible assets - goodwill sF{~7IB
无形资产减值准备 Impairment of intangible assets rUI?{CV
长期待摊费用 Deferred assets $INB_/RE
未确认融资费用 Unrecognized finance fees .!3e$mhV
其他长期资产 Other long term assets C:B 7%<
递延税款借项 Deferred assets debits G80N8Lm
应付票据 Notes payable Qu|CXUk
应付帐款 Trade creditors 1_+ h"LE
预收帐款 Adanvances from customers w<(ubR %$
代销商品款 Consignment-in payables &5 "!0
其他应交款 Other payable to government i.mv`u Dm
其他应付款 Other creditors ?
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应付股利 Proposed dividends a0|hLqI
待转资产价值 Donated assets vhBW1/w&F
预计负债 Accrued liabilities Y5aG^wE[:
应付短期债券 Short-term debentures payable hU$aZ
其他流动负债 Other current liabilities l5D)UO
预提费用 Accrued expenses ~P|;Y<?3
应付工资 Payroll payable 3"x_Y
应付福利费 Welfare payable OHndZ$'fI
短期借款-抵押借款 Bank loans - Short term - pledged p#$/{;yy
短期借款-信用借款 Bank loans - Short term - credit bv4umL /
短期借款-担保借款 Bank loans - Short term - guaranteed L$5,RUy
一年内到期长期借款 Long term loans due within one year pwFdfp
一年内到期长期应付款 Long term payable due within one year Fx^wV^q3
长期借款 Bank loans - Long term HPphTu}`
应付债券-债券面值 Bond payable - Par value 3m>YR-n$
应付债券-债券溢价 Bond payable - Excess M`Q$-#E:
应付债券-债券折价 Bond payable - Discount i.E2a)
应付债券-应计利息 Bond payable - Accrued interest W\l&wR
长期应付款 Long term payable >eTbg"\
专项应付款 Specific payable =gj?!d`
其他长期负债 Other long term liabilities qPPe)IM'Sc
应交税金-所得税 Tax payable - income tax DZqPCMz)^
应交税金-增值税 Tax payable - VAT `vBBJ@f4)
应交税金-营业税 Tax payable - business tax FOF@@C~aH
应交税金-消费税 Tax payable - consumable tax \B#tB?rA
应交税金-其他 Tax payable - others ]Q"T8drL
递延税款贷项 Deferred taxation credit |.)LZP,
股本 Share capital S70#_{
已归还投资 Investment returned M+%Xq0`T
利润分配-其他转入 Profit appropriation - other transfer in .`IhxE~mN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y:DopKRD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8"&!3_
利润分配-提取储备基金 Profit appropriation - reserve fund it}h8:^<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V#Wy`
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v6 5C
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利润分配-利润归还投资 Profit appropriation - return investment by profit ~uhW~bT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =F@
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :|bL2T@>[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :Q`Of}#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <1*kXTN(
期初未分配利润 Retained earnings, beginning of the year P&Keslk
资本公积-股本溢价 Capital surplus - share premium rn-bfzoDS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3H,x4L5j
资本公积-接受现金捐赠 Capital surplus - cash donation >
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资本公积-股权投资准备 Capital surplus - investment reserve j-9)Sijj{
资本公积-拨款转入 Capital surplus - subsidiary OJm ]gb7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !Q>xVlPVu
资本公积-其他 Capital surplus - others Ll
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nL?P/ \
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /NQrE#pb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'pt
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盈余公积-储备基金 Surplus reserve - reserve fund nVs@DH
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Sqa9+'
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3S3 a|_+%
主营业务收入 Sales Z' i@;^=A
主营业务成本 Cost of sales ]faj j\
主营业务税金及附加 Sales tax ,8384'
营业费用 Operating expenses N[cIr{XBGN
管理费用 General and administrative expenses no+m.B
财务费用 Financial expenses l9\W=-'
投资收益 Investment income li[[AAWVm
其他业务收入 Other operating income ^t3>Z|DiB^
营业外收入 Non-operating income {z>!Fw
补贴收入 Subsidy income }F]Z1('
其他业务支出 Other operating expenses i`+w.zJOH8
营业外支出 Non-operating expenses Gor9&aJ1
所得税 Income tax 'u.Dt*.Uq
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