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 。 oOU?6nq
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现金 Cash in hand Pl>S1
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities ,dG2[<?o
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7E-1
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其他货币资金-银行汇票 Other monetary assets - bank draft )G
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其他货币资金-信用卡 Other monetary assets - credit cards SG)hrd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %DKQ
其他货币资金-存出投资款 Other monetary assets - cash for investment 6^Q Bol
短期投资-股票投资 Investments - Short term - stocks :ziV3jRM
短期投资-债券投资 Investments - Short term - bonds y7s:Buyc
短期投资-基金投资 Investments - Short term - funds -j6&W
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短期投资-其他投资 Investments - Short term - others %s^2m"ca}=
短期投资跌价准备 Provision for short-term investment ?0U.1N
长期股权投资-股票投资 Long term equity investment - stocks {NS6y \,
长期股权投资-其他股权投资 Long term equity investment - others RwG@C|sG
长期债券投资-债券投资 Long term securities investemnt - bonds iEtnwSt
长期债券投资-其他债权投资 Long term securities investment - others [xTu29X.
长期投资减值准备 Provision for long-term investment +8rGStv
应收票据 Notes receivable "-pQL )f
应收股利 Dividends receivable <Ag`pZ<s
应收利息 Interest receivable S:*.,zC
应收帐款 Trade debtors zJ*|tw4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w
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预付帐款 Prepayment 4FWb5b!A=
应收补贴款 Allowance receivable ^RS?y8
其他应收款 Other debtors OF4iGFw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h=fzX.dt
其他流动资产 Other current assets z/B[quSio
物资采购 Purchase ,:Q+>h
原材料 Raw materials Jvk!a~e
包装物 Packing materials UX?EOrfJ
低值易耗品 Low value consumbles q13bV
材料成本差异 Material cost difference \fHtk _
自制半成品 Self-manufactured goods vp"b_x1-
库存商品 Finished goods ?8g*"&cn
商品进销差价 Difference between purchase & sales of commodities wVSk.OOB
委托加工物资 Consigned processiong material wRa$b
委托代销商品 Consignment-out Y[hTO.LF
受托代销商品 Consignment-in 6@"lIKeP
分期收款发出商品 Goods on instalment sales 8BL]]gT-I
存货跌价准备 Provision for obsolete stocks 8>}k5Qu
待摊费用 Prepaid expenses }#~DX!Sj
待处理流动资产损益 Unsettled G/L on current assets V<ZohB?y
待处理固定资产损益 Unsettled G/L on fixed assets l"I
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委托贷款-本金 Consignment loan - principle J
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委托贷款-利息 Consignment loan - interest ~HW}Wik
委托贷款-减值准备 Consignment loan - provision r34q9NFT5
固定资产-房屋建筑物 Fixed assets - Buildings !r
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固定资产-机器设备 Fixed assets - Plant and machinery $P9'"a)Lm
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BrWo/1b
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets *Zj2*e{Z9U
工程物资-专用材料 Project material - specific materials cv .R`)l
工程物资-专用设备 Project material - specific equipment @w8MOT$
工程物资-预付大型设备款 Project material - prepaid for equipment :y>$N(.8f
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production D 7D:?VoR
在建工程 Construction in progress {Qe7/ln!
在建工程减值准备 Impairment of construction in progress gPo3jw o$
固定资产清理 Disposal of fixed assets r )EuH.z
无形资产-专利权 Intangible assets - patent 2MV!@rx
无形资产-非专利技术 Intangible assets - industrial property and know-how _{eH"
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无形资产-商标权 Intangible assets - trademark rights `t@Rh~B
无形资产-土地使用权 Intangible assets - land use rights s+EJXoxw
无形资产-商誉 Intangible assets - goodwill t_VF=B^LuR
无形资产减值准备 Impairment of intangible assets _a~uIGN
长期待摊费用 Deferred assets p41TSALq
未确认融资费用 Unrecognized finance fees ]r|nz~Aa$
其他长期资产 Other long term assets a2'si}'3
递延税款借项 Deferred assets debits ,#NH]T`c1
应付票据 Notes payable *dTI4k
应付帐款 Trade creditors cZ<@1I5QK
预收帐款 Adanvances from customers h#Z5vH
代销商品款 Consignment-in payables ?hz9]I/8
其他应交款 Other payable to government ^Yz.}a##w2
其他应付款 Other creditors lY.{v]i }
应付股利 Proposed dividends k*?Axk#
待转资产价值 Donated assets [m}58?0~x
预计负债 Accrued liabilities Id<3'ky<N
应付短期债券 Short-term debentures payable 55mDLiA
其他流动负债 Other current liabilities T6P9Icv?@7
预提费用 Accrued expenses 1 2Lc$\3P
应付工资 Payroll payable A6 D@#(D
应付福利费 Welfare payable 5kRP
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短期借款-抵押借款 Bank loans - Short term - pledged 82EH'C
短期借款-信用借款 Bank loans - Short term - credit yY3Mv/R
短期借款-担保借款 Bank loans - Short term - guaranteed X-Yy1"6m1
一年内到期长期借款 Long term loans due within one year e>OYJd0s
一年内到期长期应付款 Long term payable due within one year ~h:/9q
长期借款 Bank loans - Long term +2ZBj6 e9
应付债券-债券面值 Bond payable - Par value RPXkf71iM
应付债券-债券溢价 Bond payable - Excess 0~)_/yx?S
应付债券-债券折价 Bond payable - Discount @CxXkR
应付债券-应计利息 Bond payable - Accrued interest =:4vRq
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长期应付款 Long term payable v0d<P2ix
专项应付款 Specific payable tn"n~;Bh?:
其他长期负债 Other long term liabilities Fz3QSr7FU
应交税金-所得税 Tax payable - income tax b8>2Y'X
应交税金-增值税 Tax payable - VAT 5D~>Ed;
应交税金-营业税 Tax payable - business tax n#NE.ap$&,
应交税金-消费税 Tax payable - consumable tax 9b8kRz[ c
应交税金-其他 Tax payable - others VSxls
递延税款贷项 Deferred taxation credit XDot3)2`
股本 Share capital
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已归还投资 Investment returned U&(TqRi,
利润分配-其他转入 Profit appropriation - other transfer in {m<NPtp910
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |?kZfr&9q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "G(^v?x:P
利润分配-提取储备基金 Profit appropriation - reserve fund h=1cD\^|qw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kOQq+_Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P ]prrKZe,
利润分配-利润归还投资 Profit appropriation - return investment by profit m9&MTRD\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends No
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @S-p[u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hv6w=?
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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 B!z-O*fLE1
期初未分配利润 Retained earnings, beginning of the year #nzVgV]
资本公积-股本溢价 Capital surplus - share premium =LUDg7P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pYtvenBy
资本公积-接受现金捐赠 Capital surplus - cash donation ,pg\5b
资本公积-股权投资准备 Capital surplus - investment reserve PCx] >&
资本公积-拨款转入 Capital surplus - subsidiary PXH"%vVF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation J
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资本公积-其他 Capital surplus - others .;:jGe(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *1>zE>nlP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X-Q;4M-CJ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f:).wi
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盈余公积-储备基金 Surplus reserve - reserve fund `4&a"`&$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hy_}e"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fG^#G/n2
主营业务收入 Sales f"wm]Q59
主营业务成本 Cost of sales /=|5YxY
主营业务税金及附加 Sales tax (16U]s
营业费用 Operating expenses p?#cn
管理费用 General and administrative expenses }'FNGn.~#
财务费用 Financial expenses pFUW7jE
投资收益 Investment income tR;? o,T
其他业务收入 Other operating income ?
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营业外收入 Non-operating income l$:.bwXXO
补贴收入 Subsidy income Wb|xEwq d`
其他业务支出 Other operating expenses mp\`9j+{
营业外支出 Non-operating expenses d- wbZ)BR
所得税 Income tax ub#>kCL9
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