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 。 1 ZdB6U0
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现金 Cash in hand F^!D[:;jK
银行存款 Cash in bank {UiSa'TR1b
其他货币资金-外埠存款Other monetary assets - cash in other cities kVnRS
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其他货币资金-银行本票 Other monetary assets - cashier‘s check wj[yo
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其他货币资金-银行汇票 Other monetary assets - bank draft &L|oqXE0L
其他货币资金-信用卡 Other monetary assets - credit cards =SDex.ZK]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o3WOp80hz
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks )u?f| D
短期投资-债券投资 Investments - Short term - bonds 7iB!Uuc
短期投资-基金投资 Investments - Short term - funds XF`2*:7
短期投资-其他投资 Investments - Short term - others ,p2UshOmd
短期投资跌价准备 Provision for short-term investment _,3ljf?WQM
长期股权投资-股票投资 Long term equity investment - stocks _H] \
长期股权投资-其他股权投资 Long term equity investment - others 1"
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长期债券投资-债券投资 Long term securities investemnt - bonds JsaXI:%1
长期债券投资-其他债权投资 Long term securities investment - others I8#2+$Be+@
长期投资减值准备 Provision for long-term investment Y,]Lk<Hm3
应收票据 Notes receivable a@}.96lStD
应收股利 Dividends receivable X9>fE{)!
应收利息 Interest receivable SmXJQ@jN
应收帐款 Trade debtors BR|!ya+_2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,BdObx
预付帐款 Prepayment }D1x%L
应收补贴款 Allowance receivable i4D(8;
其他应收款 Other debtors y<`5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gC7!cn
其他流动资产 Other current assets 7UTfafOGX
物资采购 Purchase Ku5||u.F4*
原材料 Raw materials !Vpi1N\
包装物 Packing materials /<[0o]
低值易耗品 Low value consumbles pyEQb#
材料成本差异 Material cost difference EEe$A?a;
自制半成品 Self-manufactured goods H4M=&"ll}
库存商品 Finished goods HcRw9,I'
商品进销差价 Difference between purchase & sales of commodities m\teE]8x
委托加工物资 Consigned processiong material 44CZl{pt
委托代销商品 Consignment-out 4:MvC^X~z
受托代销商品 Consignment-in m:BzIcW<\
分期收款发出商品 Goods on instalment sales $v>q'8d
存货跌价准备 Provision for obsolete stocks J,$xQ?,wE
待摊费用 Prepaid expenses +.cpZqWn3
待处理流动资产损益 Unsettled G/L on current assets aIgexi,
待处理固定资产损益 Unsettled G/L on fixed assets }i9:k kfq2
委托贷款-本金 Consignment loan - principle 2H%9l@}u
委托贷款-利息 Consignment loan - interest Lg4|6.Ez|P
委托贷款-减值准备 Consignment loan - provision *F$@!ByV
固定资产-房屋建筑物 Fixed assets - Buildings jN6V`Wh_
固定资产-机器设备 Fixed assets - Plant and machinery QO@86{u#Y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qI'pj
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固定资产-运输设备 Fixed assets - Automobiles Iv6 lE:)
累计折旧 Accumulated depreciation |# 0'_
固定资产减值准备 Impairment of fixed assets HDm]njF%qQ
工程物资-专用材料 Project material - specific materials \g0vzo"u
工程物资-专用设备 Project material - specific equipment ED0cnr\yG
工程物资-预付大型设备款 Project material - prepaid for equipment w4L()eP#?=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i)l0[FNI}
在建工程 Construction in progress z+Xr2B
在建工程减值准备 Impairment of construction in progress EBh dP
固定资产清理 Disposal of fixed assets [;m@A\F
无形资产-专利权 Intangible assets - patent :'h$]p%
无形资产-非专利技术 Intangible assets - industrial property and know-how .0dGS
无形资产-商标权 Intangible assets - trademark rights %/dOV[/
无形资产-土地使用权 Intangible assets - land use rights lxd{T3LU
无形资产-商誉 Intangible assets - goodwill `2>p#`
无形资产减值准备 Impairment of intangible assets $f@YQN=
长期待摊费用 Deferred assets [G 9Pb)
未确认融资费用 Unrecognized finance fees 2poo@]
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其他长期资产 Other long term assets Na@bXcz)
递延税款借项 Deferred assets debits 'Agw~
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应付票据 Notes payable E PE_2a}
应付帐款 Trade creditors y&(#C:
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预收帐款 Adanvances from customers #7;?Ls
代销商品款 Consignment-in payables W" =l@}I
其他应交款 Other payable to government !'_7MM
其他应付款 Other creditors si&du
应付股利 Proposed dividends &JX<)JEB=<
待转资产价值 Donated assets /? %V%
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预计负债 Accrued liabilities sOqFEvzo1%
应付短期债券 Short-term debentures payable )q x;/=D
其他流动负债 Other current liabilities |!FQQ(1b
预提费用 Accrued expenses 2l?^\9&
应付工资 Payroll payable kq| !{_
应付福利费 Welfare payable *VsGa<V
短期借款-抵押借款 Bank loans - Short term - pledged _DxHJl
短期借款-信用借款 Bank loans - Short term - credit -k + jMH
短期借款-担保借款 Bank loans - Short term - guaranteed A=kOSq 4Q
一年内到期长期借款 Long term loans due within one year zS:2?VXxq
一年内到期长期应付款 Long term payable due within one year ?|,:;^2l1
长期借款 Bank loans - Long term Kyx9_2
应付债券-债券面值 Bond payable - Par value 4dixHpq'
应付债券-债券溢价 Bond payable - Excess ]x)!Kd2>
应付债券-债券折价 Bond payable - Discount \W=3P[gb
应付债券-应计利息 Bond payable - Accrued interest 0SvPr[ >
长期应付款 Long term payable 1v&!%9
专项应付款 Specific payable ?Uq"zq
其他长期负债 Other long term liabilities OUWK
应交税金-所得税 Tax payable - income tax <M\&zHv
应交税金-增值税 Tax payable - VAT kq X=3Zo
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax '( I0VJJ
应交税金-其他 Tax payable - others wa<k%_# M
递延税款贷项 Deferred taxation credit D>k(#vYKB
股本 Share capital TG;[,oa
已归还投资 Investment returned A+^okT37r
利润分配-其他转入 Profit appropriation - other transfer in NsI. mTc2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jyD~ER}J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j-d&4,a:c
利润分配-提取储备基金 Profit appropriation - reserve fund ypEMx'p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /"J 6``MV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =?$~=1SL+
利润分配-利润归还投资 Profit appropriation - return investment by profit U
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends HW]?%9a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yuw:W:wY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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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 fY^CIb$Y
期初未分配利润 Retained earnings, beginning of the year +D5gbxZX
资本公积-股本溢价 Capital surplus - share premium hDi~{rbmc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /a*){JQ5j
资本公积-接受现金捐赠 Capital surplus - cash donation I?Iz5e-
资本公积-股权投资准备 Capital surplus - investment reserve Vw H|ed$
资本公积-拨款转入 Capital surplus - subsidiary ,K[e?(RP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :%&
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资本公积-其他 Capital surplus - others qkKl;Z?Y:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YyYZD{^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FD[*Q2fU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #f"eZAQ {
盈余公积-储备基金 Surplus reserve - reserve fund ~;9n6U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund pl%!AY'oE>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment T^Ia^B-%}g
主营业务收入 Sales 0)SRLHTY%
主营业务成本 Cost of sales Ho&:Zs
主营业务税金及附加 Sales tax M~\dvJ$cH
营业费用 Operating expenses XfE0P(sE
管理费用 General and administrative expenses hu$eO'M_
财务费用 Financial expenses $M)SsD~
投资收益 Investment income hlL$3.]
其他业务收入 Other operating income =s!0EwDH3
营业外收入 Non-operating income QL
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补贴收入 Subsidy income n
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其他业务支出 Other operating expenses 1N(#4mE=
营业外支出 Non-operating expenses Ea
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所得税 Income tax F(n<:TvlK
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