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 。 ;:)u
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现金 Cash in hand Mw;^`ZxT
银行存款 Cash in bank " M&zW&
其他货币资金-外埠存款Other monetary assets - cash in other cities bG)6p05Oa
其他货币资金-银行本票 Other monetary assets - cashier‘s check }L5;=A']S
其他货币资金-银行汇票 Other monetary assets - bank draft =G rg
其他货币资金-信用卡 Other monetary assets - credit cards ;/^O7KM-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iW?NxP
其他货币资金-存出投资款 Other monetary assets - cash for investment rV
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短期投资-股票投资 Investments - Short term - stocks -]Oi/i, {
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds lWU? R
短期投资-其他投资 Investments - Short term - others %U97{y
短期投资跌价准备 Provision for short-term investment ^DR`!.ttr
长期股权投资-股票投资 Long term equity investment - stocks .noY[P8i
长期股权投资-其他股权投资 Long term equity investment - others ??P>HVx
长期债券投资-债券投资 Long term securities investemnt - bonds 4-xg+*()
长期债券投资-其他债权投资 Long term securities investment - others 16N`xw+{
长期投资减值准备 Provision for long-term investment 79M`?xm
应收票据 Notes receivable JG'&anbm
应收股利 Dividends receivable dC">AW
应收利息 Interest receivable gHU0Pr9'
应收帐款 Trade debtors tpKQ$)ed
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MXY!N/
预付帐款 Prepayment }e,*'mCC*
应收补贴款 Allowance receivable T:udw
其他应收款 Other debtors :UsNiR=l
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )$FwB6^
其他流动资产 Other current assets <ZeZq
物资采购 Purchase oVnHbvP1X
原材料 Raw materials /vFdhh
包装物 Packing materials 5CM]-qbf@
低值易耗品 Low value consumbles Ml,87fo
材料成本差异 Material cost difference rEZMX2
自制半成品 Self-manufactured goods , @6_sl
库存商品 Finished goods [UaM}-eR
商品进销差价 Difference between purchase & sales of commodities XE*#5u8t
委托加工物资 Consigned processiong material .n|
M5X
委托代销商品 Consignment-out ,W;2A0A?X
受托代销商品 Consignment-in e p\a
分期收款发出商品 Goods on instalment sales :U#4H;kk~j
存货跌价准备 Provision for obsolete stocks qr7_3
待摊费用 Prepaid expenses ;KW}F|
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets ?-PW$p
委托贷款-本金 Consignment loan - principle >1d`G%KfG
委托贷款-利息 Consignment loan - interest c
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委托贷款-减值准备 Consignment loan - provision :mz6*0qW
固定资产-房屋建筑物 Fixed assets - Buildings X9n},}bJ"
固定资产-机器设备 Fixed assets - Plant and machinery yi3Cd@t({{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Zo36jSrCL
固定资产-运输设备 Fixed assets - Automobiles rM(2RI4O`0
累计折旧 Accumulated depreciation 1'[_J
固定资产减值准备 Impairment of fixed assets x AR9* <-
工程物资-专用材料 Project material - specific materials VSa#X |z
工程物资-专用设备 Project material - specific equipment H
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工程物资-预付大型设备款 Project material - prepaid for equipment C)`y<O
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xD<:'-ri>
在建工程 Construction in progress `+Ojh>"*z*
在建工程减值准备 Impairment of construction in progress 'IroQ M
固定资产清理 Disposal of fixed assets -XtDGNHF
无形资产-专利权 Intangible assets - patent 2_lb+@[W
无形资产-非专利技术 Intangible assets - industrial property and know-how $17utJ58
无形资产-商标权 Intangible assets - trademark rights =7uxzg/%Tj
无形资产-土地使用权 Intangible assets - land use rights z>X<Di&x)
无形资产-商誉 Intangible assets - goodwill Qyoly"b@
无形资产减值准备 Impairment of intangible assets aI:G(C?jm
长期待摊费用 Deferred assets c:MP^PWc
未确认融资费用 Unrecognized finance fees wqLY
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其他长期资产 Other long term assets 9My
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递延税款借项 Deferred assets debits h"{Z%XPX#
应付票据 Notes payable RZV6\j
应付帐款 Trade creditors R3SAt-IE
预收帐款 Adanvances from customers `Al( AT(p
代销商品款 Consignment-in payables L^zF@n^5A
其他应交款 Other payable to government 4 u!)QG
其他应付款 Other creditors IirXF?&t
应付股利 Proposed dividends >F~]r$G
待转资产价值 Donated assets 0HRLTgIC
预计负债 Accrued liabilities 8QN#PaY
应付短期债券 Short-term debentures payable %4~2
其他流动负债 Other current liabilities 6Tn.56 X
预提费用 Accrued expenses pIy+3&\e;
应付工资 Payroll payable Hki
应付福利费 Welfare payable W7QcDR y6
短期借款-抵押借款 Bank loans - Short term - pledged -W5ml
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短期借款-信用借款 Bank loans - Short term - credit rmOcA
短期借款-担保借款 Bank loans - Short term - guaranteed ~;A36M-[.
一年内到期长期借款 Long term loans due within one year tGcp48R-:+
一年内到期长期应付款 Long term payable due within one year J`*!U4
长期借款 Bank loans - Long term `}YCUm[SI
应付债券-债券面值 Bond payable - Par value 8e 9ZgC|
应付债券-债券溢价 Bond payable - Excess 5P'<X p
应付债券-债券折价 Bond payable - Discount G92Ya^`
应付债券-应计利息 Bond payable - Accrued interest '
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长期应付款 Long term payable IO x9".
专项应付款 Specific payable -_@3!X1~i+
其他长期负债 Other long term liabilities i+)9ItZr
应交税金-所得税 Tax payable - income tax hqA6%Y^k
应交税金-增值税 Tax payable - VAT [h>RO55e
应交税金-营业税 Tax payable - business tax {uQp
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应交税金-消费税 Tax payable - consumable tax \/Z?QBFvz
应交税金-其他 Tax payable - others '7UW\KEB[}
递延税款贷项 Deferred taxation credit G G]4g)O5
股本 Share capital GoK[tjb
已归还投资 Investment returned #&A)%Qbg
利润分配-其他转入 Profit appropriation - other transfer in Bg?f}nu7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f?OFMac
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Yz?4eSa/
利润分配-提取储备基金 Profit appropriation - reserve fund Q,#
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b'Scoa7@'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QN!$4 1A?{
利润分配-利润归还投资 Profit appropriation - return investment by profit $d ]3ek/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f,ajo
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b42"Y,sbB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )zzK\I6/EQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u dhj$:t
期初未分配利润 Retained earnings, beginning of the year h7iI=[_V
资本公积-股本溢价 Capital surplus - share premium "Cz8nG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K/+Y9JP9
资本公积-接受现金捐赠 Capital surplus - cash donation xWv@PqXD
资本公积-股权投资准备 Capital surplus - investment reserve DdY89R 6
资本公积-拨款转入 Capital surplus - subsidiary Z Sj[GI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation TmZ%
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资本公积-其他 Capital surplus - others L{py\4z'_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lLq:(zMH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^gY^I`"e6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [ &cCE
盈余公积-储备基金 Surplus reserve - reserve fund Sz.sX w;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bG`aF*10)!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8.S&J6
主营业务收入 Sales nU{}R"|
主营业务成本 Cost of sales o(=\FN
e
主营业务税金及附加 Sales tax HAof,* h$
营业费用 Operating expenses &Ff#E?Y4|
管理费用 General and administrative expenses j:
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财务费用 Financial expenses 8<gYB$* S
投资收益 Investment income u|v2J/_5Y
其他业务收入 Other operating income $IZ02ZM$
营业外收入 Non-operating income ~(( '1+
补贴收入 Subsidy income zGfF.q}
其他业务支出 Other operating expenses llbf(!
营业外支出 Non-operating expenses X,)`<
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所得税 Income tax 8T&.8r
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