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 。 `Q]N]mK
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现金 Cash in hand 91-bz^=xO
银行存款 Cash in bank /d`"WK,
其他货币资金-外埠存款Other monetary assets - cash in other cities )^2eC<t
其他货币资金-银行本票 Other monetary assets - cashier‘s check tFN >]`Z
其他货币资金-银行汇票 Other monetary assets - bank draft 0-2|(9
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其他货币资金-信用卡 Other monetary assets - credit cards i\R0+O{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit UKS5{"=T[
其他货币资金-存出投资款 Other monetary assets - cash for investment P 7x;G5'.
短期投资-股票投资 Investments - Short term - stocks eA!o#O.
短期投资-债券投资 Investments - Short term - bonds X>q`F;W
短期投资-基金投资 Investments - Short term - funds gI+8J.AG=
短期投资-其他投资 Investments - Short term - others Kxe\H'rR
短期投资跌价准备 Provision for short-term investment >)><u4}
长期股权投资-股票投资 Long term equity investment - stocks Z;0~f<e%
长期股权投资-其他股权投资 Long term equity investment - others U&?hG>
长期债券投资-债券投资 Long term securities investemnt - bonds rK3kg2H
长期债券投资-其他债权投资 Long term securities investment - others /{M<FVXK+|
长期投资减值准备 Provision for long-term investment O-iE 0t
应收票据 Notes receivable TpjiKM
应收股利 Dividends receivable Ni$'#
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应收利息 Interest receivable .RD<]BxJ
应收帐款 Trade debtors K$E3RB_F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors m
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预付帐款 Prepayment tbrU>KCBD
应收补贴款 Allowance receivable v.0qE}'
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其他应收款 Other debtors g \mE
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1? >P3C
其他流动资产 Other current assets R@e'=z[%1
物资采购 Purchase 1.hWgW DP
原材料 Raw materials )G[byBa
包装物 Packing materials 2YD\KXDo
低值易耗品 Low value consumbles {U4!sJSl1
材料成本差异 Material cost difference UwN Vvo
自制半成品 Self-manufactured goods 9A.RD`fg
库存商品 Finished goods SV7;B?e%Y
商品进销差价 Difference between purchase & sales of commodities W!Tx%
委托加工物资 Consigned processiong material qxL\
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委托代销商品 Consignment-out Q|y }mC/
受托代销商品 Consignment-in 1wSAwpz
分期收款发出商品 Goods on instalment sales bcIae0LZ
存货跌价准备 Provision for obsolete stocks ts]e M1;
待摊费用 Prepaid expenses 1 ZdB6U0
待处理流动资产损益 Unsettled G/L on current assets 0<M-asI?
待处理固定资产损益 Unsettled G/L on fixed assets ZOK!SBn^?
委托贷款-本金 Consignment loan - principle q0sf\|'<}
委托贷款-利息 Consignment loan - interest {UiSa'TR1b
委托贷款-减值准备 Consignment loan - provision 6BE,L
固定资产-房屋建筑物 Fixed assets - Buildings #w$Y1bjn
固定资产-机器设备 Fixed assets - Plant and machinery >.:+|Br`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MK<
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固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation #2Rz=QI
固定资产减值准备 Impairment of fixed assets fN vQ.;
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment I&PJ[U#~a
工程物资-预付大型设备款 Project material - prepaid for equipment A(Ct^/x-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q*M# e
在建工程 Construction in progress T,38Pu@r
在建工程减值准备 Impairment of construction in progress kHM Jh~
固定资产清理 Disposal of fixed assets Ple.fKu
无形资产-专利权 Intangible assets - patent ':4cQ4Z
无形资产-非专利技术 Intangible assets - industrial property and know-how w,|@e_|J
无形资产-商标权 Intangible assets - trademark rights /2^L;#
无形资产-土地使用权 Intangible assets - land use rights X9>fE{)!
无形资产-商誉 Intangible assets - goodwill SmXJQ@jN
无形资产减值准备 Impairment of intangible assets 0TN28:hcD
长期待摊费用 Deferred assets Bfb~<rs[
未确认融资费用 Unrecognized finance fees }D1x%L
其他长期资产 Other long term assets i4D(8;
递延税款借项 Deferred assets debits y<`5
应付票据 Notes payable *)^6'
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应付帐款 Trade creditors PgtLyzc
预收帐款 Adanvances from customers "M%R{pGA7
代销商品款 Consignment-in payables A|b
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其他应交款 Other payable to government ]:%DDlRb
其他应付款 Other creditors B4s$| i{D
应付股利 Proposed dividends EEe$A?a;
待转资产价值 Donated assets %0\@\fC41
预计负债 Accrued liabilities s.1F=u9a
应付短期债券 Short-term debentures payable 0d2P
其他流动负债 Other current liabilities (Tx_`rO4VY
预提费用 Accrued expenses l5z//E}W
应付工资 Payroll payable tFU4%c7V
应付福利费 Welfare payable ~M~DH-aX
短期借款-抵押借款 Bank loans - Short term - pledged @f[-
短期借款-信用借款 Bank loans - Short term - credit rzY)vC+ZT
短期借款-担保借款 Bank loans - Short term - guaranteed 'h
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一年内到期长期借款 Long term loans due within one year xU'z>y4V$
一年内到期长期应付款 Long term payable due within one year C T~6T&'
长期借款 Bank loans - Long term #.8v[TkKq
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess jN6V`Wh_
应付债券-债券折价 Bond payable - Discount QO@86{u#Y
应付债券-应计利息 Bond payable - Accrued interest qI'pj
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长期应付款 Long term payable =By@%ioIGG
专项应付款 Specific payable -jQ*r$iRE
其他长期负债 Other long term liabilities YNr5*P1
应交税金-所得税 Tax payable - income tax {7y;s
应交税金-增值税 Tax payable - VAT ~[H8R|j "
应交税金-营业税 Tax payable - business tax !ooi.Oz*Tu
应交税金-消费税 Tax payable - consumable tax :.PA(97xb
应交税金-其他 Tax payable - others kBP?_ O
递延税款贷项 Deferred taxation credit QQ?t^ptv
股本 Share capital &M-vKc"d
已归还投资 Investment returned ]9!y3"..W{
利润分配-其他转入 Profit appropriation - other transfer in V|Bwle
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :N8n6)#1=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xMbgBx4+
利润分配-提取储备基金 Profit appropriation - reserve fund LhG\)>Y%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (KI9j7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z ]f(lwo{
利润分配-利润归还投资 Profit appropriation - return investment by profit ?NBae\6r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |JkfAnrN$I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MlTC?Rp#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wx-\@{E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ):N#X<b':
期初未分配利润 Retained earnings, beginning of the year Kebr>t8^
资本公积-股本溢价 Capital surplus - share premium w|dfl *
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >H+tZV
资本公积-接受现金捐赠 Capital surplus - cash donation QN*|_H@h
资本公积-股权投资准备 Capital surplus - investment reserve Gf8 ^nfr
资本公积-拨款转入 Capital surplus - subsidiary !'_7MM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R*GBxJaw
资本公积-其他 Capital surplus - others NV5qF/<M
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lI
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z/,
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^i@anbH
盈余公积-储备基金 Surplus reserve - reserve fund G]h_z|$K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?I]AE&4'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aOvqk ^
主营业务收入 Sales 2G.y.#W
主营业务成本 Cost of sales 3$hIc)
主营业务税金及附加 Sales tax AL":j6!OQ
营业费用 Operating expenses hh4R
管理费用 General and administrative expenses ge`GQ>
财务费用 Financial expenses ?|,:;^2l1
投资收益 Investment income Kyx9_2
其他业务收入 Other operating income 1 b7jNkQ
营业外收入 Non-operating income :]:)c8!6
补贴收入 Subsidy income x[mz`0
其他业务支出 Other operating expenses \W=3P[gb
营业外支出 Non-operating expenses G:*vV#K
所得税 Income tax #^$_
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