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 。 Fj[ dO&
t[L2'J.5
现金 Cash in hand z:@d@\$?
银行存款 Cash in bank .H*? '*
其他货币资金-外埠存款Other monetary assets - cash in other cities ylo]`Nq
其他货币资金-银行本票 Other monetary assets - cashier‘s check PW(_yB;
其他货币资金-银行汇票 Other monetary assets - bank draft 7lnM|nD
其他货币资金-信用卡 Other monetary assets - credit cards !XG/,)A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %3#b6m~
其他货币资金-存出投资款 Other monetary assets - cash for investment $i5G7b
短期投资-股票投资 Investments - Short term - stocks @U7U?.p
短期投资-债券投资 Investments - Short term - bonds )wyu+_:
短期投资-基金投资 Investments - Short term - funds {Tjtj@-
短期投资-其他投资 Investments - Short term - others _dH[STT
短期投资跌价准备 Provision for short-term investment 1t
uator
长期股权投资-股票投资 Long term equity investment - stocks Qe'PAN=B
长期股权投资-其他股权投资 Long term equity investment - others [U+<uZzOC
长期债券投资-债券投资 Long term securities investemnt - bonds g[uE@Gaj&
长期债券投资-其他债权投资 Long term securities investment - others z.Ve#~\
长期投资减值准备 Provision for long-term investment # UP,;W
应收票据 Notes receivable 4cv|ok8P
应收股利 Dividends receivable R[2[[M
应收利息 Interest receivable ~a0d.dU
应收帐款 Trade debtors T`0`]z !~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors jHUz`.8B
预付帐款 Prepayment qrORP3D@
应收补贴款 Allowance receivable -v/?>
其他应收款 Other debtors x&6i@ Jl
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8k*k
其他流动资产 Other current assets {#d`&]
物资采购 Purchase Z:}2F^6
原材料 Raw materials xq#]n^
包装物 Packing materials PhI{3B/
低值易耗品 Low value consumbles +eH=;8
材料成本差异 Material cost difference LT
y@6*
自制半成品 Self-manufactured goods 6.(]}?g1f
库存商品 Finished goods pB{ f-M:D
商品进销差价 Difference between purchase & sales of commodities C$EFh4
委托加工物资 Consigned processiong material hyr5D9d
委托代销商品 Consignment-out UVvt&=+4
受托代销商品 Consignment-in r.W"@vc>
分期收款发出商品 Goods on instalment sales kB!M[[t
存货跌价准备 Provision for obsolete stocks Hr_x~n=w
待摊费用 Prepaid expenses YC+ZVp"v
待处理流动资产损益 Unsettled G/L on current assets Vo58Nz:%
待处理固定资产损益 Unsettled G/L on fixed assets !'UsC6Y4
委托贷款-本金 Consignment loan - principle
b~N|DKj
委托贷款-利息 Consignment loan - interest R?FtncL%D
委托贷款-减值准备 Consignment loan - provision WA)lk
>(+
固定资产-房屋建筑物 Fixed assets - Buildings U7Sl@-#|
固定资产-机器设备 Fixed assets - Plant and machinery qoyGs}/I8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *?
orK o
固定资产-运输设备 Fixed assets - Automobiles 4<!}4
累计折旧 Accumulated depreciation 5juCeG+Z
固定资产减值准备 Impairment of fixed assets 34&$_0zn
工程物资-专用材料 Project material - specific materials TBLk+AR
工程物资-专用设备 Project material - specific equipment {Rh+]=7
工程物资-预付大型设备款 Project material - prepaid for equipment H#d!
`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,L;c{[*rh
在建工程 Construction in progress EXScqGa]
在建工程减值准备 Impairment of construction in progress ,
_7tRkn
固定资产清理 Disposal of fixed assets hJL0M!
无形资产-专利权 Intangible assets - patent S4AB tKG
无形资产-非专利技术 Intangible assets - industrial property and know-how -_H2FlB
无形资产-商标权 Intangible assets - trademark rights OW5|oG
无形资产-土地使用权 Intangible assets - land use rights Y$DgL
h
无形资产-商誉 Intangible assets - goodwill X/C54%T ~
无形资产减值准备 Impairment of intangible assets & m ";D
长期待摊费用 Deferred assets PT5ni6
未确认融资费用 Unrecognized finance fees (]#
JpQ
其他长期资产 Other long term assets x[,wJzp\6
递延税款借项 Deferred assets debits W,eKQV<j
应付票据 Notes payable mfi'>o#
应付帐款 Trade creditors kv FOk
预收帐款 Adanvances from customers wBaFC\CW
代销商品款 Consignment-in payables T;vPR,]rz
其他应交款 Other payable to government [8(9.6f
其他应付款 Other creditors Ns] 9-D
应付股利 Proposed dividends ;|e 0{Jrz
待转资产价值 Donated assets /Gu2@m[r
预计负债 Accrued liabilities #esu@kMU`
应付短期债券 Short-term debentures payable .J!
$,O@
其他流动负债 Other current liabilities mJ#B<I'
预提费用 Accrued expenses x#x
O {
应付工资 Payroll payable $/sZYsN~T
应付福利费 Welfare payable "VOWV3Z
短期借款-抵押借款 Bank loans - Short term - pledged DT~y^h
短期借款-信用借款 Bank loans - Short term - credit OKH~Y-%<
短期借款-担保借款 Bank loans - Short term - guaranteed Jd_1>p
一年内到期长期借款 Long term loans due within one year x)Om[jZE
一年内到期长期应付款 Long term payable due within one year rcb/X`l=
长期借款 Bank loans - Long term 4OgGZ
应付债券-债券面值 Bond payable - Par value loVvr"&g
应付债券-债券溢价 Bond payable - Excess (~yJce
应付债券-债券折价 Bond payable - Discount AG!a=ufc0
应付债券-应计利息 Bond payable - Accrued interest NNrZb?
长期应付款 Long term payable ?;kc%Rz
专项应付款 Specific payable q|_ 5@Ly
其他长期负债 Other long term liabilities MrjB[3Td
应交税金-所得税 Tax payable - income tax mI*>7?
应交税金-增值税 Tax payable - VAT ,Onm!LI=
应交税金-营业税 Tax payable - business tax wOl-iN=
应交税金-消费税 Tax payable - consumable tax CX2q7azG
应交税金-其他 Tax payable - others u~Cqdr5
\l
递延税款贷项 Deferred taxation credit m l
\yc'
股本 Share capital ])";Z
已归还投资 Investment returned ].+G-<.:
利润分配-其他转入 Profit appropriation - other transfer in
"S} hcAL/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dD2e"OIX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,>EY9j
利润分配-提取储备基金 Profit appropriation - reserve fund @ dU3d\!}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?ew]i'9(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *y@]zNPD
利润分配-利润归还投资 Profit appropriation - return investment by profit ju6_L<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ap_+C~%+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2PW3S{D t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -]MP,P%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y#W8] <dS"
期初未分配利润 Retained earnings, beginning of the year PH=8'GN
资本公积-股本溢价 Capital surplus - share premium ~_\2\6%1^n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QU;C*}0Zl
资本公积-接受现金捐赠 Capital surplus - cash donation yodrX&"
资本公积-股权投资准备 Capital surplus - investment reserve GM92yi!8
资本公积-拨款转入 Capital surplus - subsidiary .-*nD8b
资本公积-外币资本折算差额 Capital surplus - foreign currency translation T$B4DQ
资本公积-其他 Capital surplus - others eEFT(e5.>3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?(hQZR
0e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /JYi^rZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?Qp_4<(5
盈余公积-储备基金 Surplus reserve - reserve fund 25KZe s)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yUlQPrNX
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oW9rl]+
主营业务收入 Sales 7!r`DZ"yF
主营业务成本 Cost of sales ,6)y4=8 L
主营业务税金及附加 Sales tax pAL-Pl9z
营业费用 Operating expenses tH!z7VZ
管理费用 General and administrative expenses )y Y;%
财务费用 Financial expenses he6)
L6T
投资收益 Investment income {u][q
&n
其他业务收入 Other operating income q/zdd3a
营业外收入 Non-operating income M:M<bz Vu
补贴收入 Subsidy income ~hX'FV
其他业务支出 Other operating expenses T}On:*&
营业外支出 Non-operating expenses NP/2gjp
所得税 Income tax 6u8fF|s
c9k,Dc