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 。 I2DpRMy
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现金 Cash in hand 3M=
银行存款 Cash in bank B1Oq!k
其他货币资金-外埠存款Other monetary assets - cash in other cities 'ig'cRD6N
其他货币资金-银行本票 Other monetary assets - cashier‘s check :H[6Lg\*
其他货币资金-银行汇票 Other monetary assets - bank draft },[}$m%
其他货币资金-信用卡 Other monetary assets - credit cards C.QO#b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /L#?zSt
其他货币资金-存出投资款 Other monetary assets - cash for investment @|)Z"m7
短期投资-股票投资 Investments - Short term - stocks H:\k}*w
短期投资-债券投资 Investments - Short term - bonds P>6{&(
短期投资-基金投资 Investments - Short term - funds _aMF?Pj~m
短期投资-其他投资 Investments - Short term - others Qci]i)s$js
短期投资跌价准备 Provision for short-term investment RT5T1K08I
长期股权投资-股票投资 Long term equity investment - stocks 1nOCQ\$l
长期股权投资-其他股权投资 Long term equity investment - others |Ds=)S"
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长期债券投资-债券投资 Long term securities investemnt - bonds Qei"'~1a
长期债券投资-其他债权投资 Long term securities investment - others !VK|u8i
长期投资减值准备 Provision for long-term investment GH
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应收票据 Notes receivable BPHW}F]X
应收股利 Dividends receivable E!AE4B1bd
应收利息 Interest receivable $wU\Js`/S]
应收帐款 Trade debtors {_dvx*M
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors s<o7!!c
预付帐款 Prepayment [8*)8jP3
应收补贴款 Allowance receivable _tXlF;
其他应收款 Other debtors .[ mRM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wdZ/Xp9
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其他流动资产 Other current assets PxE3K-S)G
物资采购 Purchase lHIM}~#;nd
原材料 Raw materials uwBiW
包装物 Packing materials E~:x(5'%d
低值易耗品 Low value consumbles {}x^ri~
材料成本差异 Material cost difference W}1
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自制半成品 Self-manufactured goods fxIf|9Qi`
库存商品 Finished goods JMM W
商品进销差价 Difference between purchase & sales of commodities bYPK h
委托加工物资 Consigned processiong material YAmb`CP
委托代销商品 Consignment-out m#F`] {
受托代销商品 Consignment-in 8JD,u
分期收款发出商品 Goods on instalment sales ]0\MmAJRn
存货跌价准备 Provision for obsolete stocks y)gKxRaCS
待摊费用 Prepaid expenses b_):MQ1{
待处理流动资产损益 Unsettled G/L on current assets gzg_>2Sj
待处理固定资产损益 Unsettled G/L on fixed assets F}qc0
委托贷款-本金 Consignment loan - principle x$%!U[!3
委托贷款-利息 Consignment loan - interest "g#i'"qnW
委托贷款-减值准备 Consignment loan - provision "wHFN>5B
固定资产-房屋建筑物 Fixed assets - Buildings @OHm#`~
固定资产-机器设备 Fixed assets - Plant and machinery BF <ikilR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tRfo$4#NY
固定资产-运输设备 Fixed assets - Automobiles kSh( u
累计折旧 Accumulated depreciation +d;bjo 2
固定资产减值准备 Impairment of fixed assets IaXeRq?<
工程物资-专用材料 Project material - specific materials ofv)SCjd
工程物资-专用设备 Project material - specific equipment 6MkP |vr6
工程物资-预付大型设备款 Project material - prepaid for equipment yvYad
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K96<M);:g
在建工程 Construction in progress r>U@3%0&
在建工程减值准备 Impairment of construction in progress m9Hit8f@Q
固定资产清理 Disposal of fixed assets L,
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无形资产-专利权 Intangible assets - patent bY0|N[g
无形资产-非专利技术 Intangible assets - industrial property and know-how *=c1do%F
无形资产-商标权 Intangible assets - trademark rights t<viX's
无形资产-土地使用权 Intangible assets - land use rights VM,]X.
无形资产-商誉 Intangible assets - goodwill Wiu"k%Qsh
无形资产减值准备 Impairment of intangible assets ^v`\x5"Vp
长期待摊费用 Deferred assets b>N8F^}~O
未确认融资费用 Unrecognized finance fees 1y4
其他长期资产 Other long term assets 7Rt9od<
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递延税款借项 Deferred assets debits #
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应付票据 Notes payable 680o)hh4m>
应付帐款 Trade creditors `^y7f
预收帐款 Adanvances from customers `$C
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代销商品款 Consignment-in payables Z/;aT -N
其他应交款 Other payable to government {8%a5DiM
其他应付款 Other creditors \} :PLCKT
应付股利 Proposed dividends (=@h23
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待转资产价值 Donated assets {jX2}
预计负债 Accrued liabilities 6f*CvW
应付短期债券 Short-term debentures payable 3kMf!VL
其他流动负债 Other current liabilities /Mu@,)''
预提费用 Accrued expenses A$:U'ZG_
应付工资 Payroll payable w:Kl6"c
应付福利费 Welfare payable 46&/geh
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短期借款-抵押借款 Bank loans - Short term - pledged 0s2v'A[\
短期借款-信用借款 Bank loans - Short term - credit \)?HJ
短期借款-担保借款 Bank loans - Short term - guaranteed l2P=R)@{
一年内到期长期借款 Long term loans due within one year C-[eaHJ'$
一年内到期长期应付款 Long term payable due within one year 2V;PYI
长期借款 Bank loans - Long term :A'y+MnK<
应付债券-债券面值 Bond payable - Par value ;VO:ph4Aj
应付债券-债券溢价 Bond payable - Excess %Q dn
应付债券-债券折价 Bond payable - Discount V%
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应付债券-应计利息 Bond payable - Accrued interest KNIn:K^/
长期应付款 Long term payable R[x_j
专项应付款 Specific payable fDU
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其他长期负债 Other long term liabilities exUu7&*:
应交税金-所得税 Tax payable - income tax ,>mrPtxN
应交税金-增值税 Tax payable - VAT _t #k,;
应交税金-营业税 Tax payable - business tax c|@bwat4
应交税金-消费税 Tax payable - consumable tax d,n 'n
应交税金-其他 Tax payable - others |2n4QBH!
递延税款贷项 Deferred taxation credit 'u |c
股本 Share capital
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已归还投资 Investment returned P! #[mio
利润分配-其他转入 Profit appropriation - other transfer in cP_.&!T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o="M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hp-<2i^"!
利润分配-提取储备基金 Profit appropriation - reserve fund oEKvl3Hz_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U0N 60
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }oGA-Qc}B
利润分配-利润归还投资 Profit appropriation - return investment by profit S2VA{9:m
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D!-g&HBTC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X!dYdWw*m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +Kbjzh3<wG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ao
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期初未分配利润 Retained earnings, beginning of the year PKg@[<g43
资本公积-股本溢价 Capital surplus - share premium RO/FF<f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0*D$R`$
资本公积-接受现金捐赠 Capital surplus - cash donation D (?DW}Rqs
资本公积-股权投资准备 Capital surplus - investment reserve '=8d?aeF
资本公积-拨款转入 Capital surplus - subsidiary *VhL\IjN]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V7fq4O^:
资本公积-其他 Capital surplus - others DKJmTH]rUg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ieCEo|b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O so#+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !/i{l
盈余公积-储备基金 Surplus reserve - reserve fund !0L Wa"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dufu|BL|}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JL
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主营业务收入 Sales 8_B4?` k
主营业务成本 Cost of sales 9} M?P
主营业务税金及附加 Sales tax W_(j3pV?Ml
营业费用 Operating expenses ARwD~
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管理费用 General and administrative expenses Q%tXQP .r
财务费用 Financial expenses _
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投资收益 Investment income Z!zF\<r
其他业务收入 Other operating income EF}\brD1
营业外收入 Non-operating income .p]RKS=(:
补贴收入 Subsidy income '3DXPR^B6
其他业务支出 Other operating expenses ;1O_M9
营业外支出 Non-operating expenses >T
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所得税 Income tax F]]]y5t
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