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 。 ;PP_3`
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现金 Cash in hand _rWM]
银行存款 Cash in bank mMD$X[:
其他货币资金-外埠存款Other monetary assets - cash in other cities i?&4SG+2~K
其他货币资金-银行本票 Other monetary assets - cashier‘s check !4qps$p{
其他货币资金-银行汇票 Other monetary assets - bank draft yi
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其他货币资金-信用卡 Other monetary assets - credit cards pQ[o3p!&9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rE
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其他货币资金-存出投资款 Other monetary assets - cash for investment rA1zyZlz
短期投资-股票投资 Investments - Short term - stocks rC1qGzg\a
短期投资-债券投资 Investments - Short term - bonds 6.`} &E
短期投资-基金投资 Investments - Short term - funds ( 7rz:
短期投资-其他投资 Investments - Short term - others Tv*1q.MB
短期投资跌价准备 Provision for short-term investment 34+)-\ xt:
长期股权投资-股票投资 Long term equity investment - stocks ~_f
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长期股权投资-其他股权投资 Long term equity investment - others G>_42Rp
长期债券投资-债券投资 Long term securities investemnt - bonds .Y^d9
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长期债券投资-其他债权投资 Long term securities investment - others <manv8*6
长期投资减值准备 Provision for long-term investment FJn~
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应收票据 Notes receivable : e0R7sj
应收股利 Dividends receivable Yq)YS]
应收利息 Interest receivable #LrCx"_&
应收帐款 Trade debtors u$Pf.#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?}1JL6mF{
预付帐款 Prepayment YP
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应收补贴款 Allowance receivable U:pLnNp`
其他应收款 Other debtors Y|x6g(b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors YfrTvKX
其他流动资产 Other current assets *'`3]!A
物资采购 Purchase &Gy'AUz-
原材料 Raw materials c^dl+-{Mc
包装物 Packing materials =JySY@?9
低值易耗品 Low value consumbles ,,C~j`F
材料成本差异 Material cost difference 0%&fUz36E6
自制半成品 Self-manufactured goods 2os6c te
库存商品 Finished goods k?|zIu
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material yoA*\V
委托代销商品 Consignment-out qhn&;{{
受托代销商品 Consignment-in c@ZkX]g
分期收款发出商品 Goods on instalment sales F|n$0vQ*
存货跌价准备 Provision for obsolete stocks ^RFmRn
待摊费用 Prepaid expenses (X`t"*y"
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets (8m\#[T+R
委托贷款-本金 Consignment loan - principle G(Idiw#WT
委托贷款-利息 Consignment loan - interest z*k3q`=>
委托贷款-减值准备 Consignment loan - provision #`6OC)1J
固定资产-房屋建筑物 Fixed assets - Buildings 1
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固定资产-机器设备 Fixed assets - Plant and machinery 5f^`4pT
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x1hs19s
固定资产-运输设备 Fixed assets - Automobiles b$`4Nn|
累计折旧 Accumulated depreciation GD6'R"tJ
固定资产减值准备 Impairment of fixed assets ^v'g ~+@o
工程物资-专用材料 Project material - specific materials zx]M/=7,V#
工程物资-专用设备 Project material - specific equipment b#\kZ/W
工程物资-预付大型设备款 Project material - prepaid for equipment ~i_R%z:y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [(e`b
在建工程 Construction in progress hcp'+:
在建工程减值准备 Impairment of construction in progress s$nfY.C
固定资产清理 Disposal of fixed assets RAx]Sp
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无形资产-专利权 Intangible assets - patent enD C#
无形资产-非专利技术 Intangible assets - industrial property and know-how as!|8JE`
无形资产-商标权 Intangible assets - trademark rights ow>[#.ua
无形资产-土地使用权 Intangible assets - land use rights r<f-v_bxF
无形资产-商誉 Intangible assets - goodwill -"JE-n
无形资产减值准备 Impairment of intangible assets Vo9)KxR
长期待摊费用 Deferred assets ~BYEeUo;%v
未确认融资费用 Unrecognized finance fees :+Je989\[C
其他长期资产 Other long term assets fY+ .#V
递延税款借项 Deferred assets debits ?[>BssW
应付票据 Notes payable t"74HZO>
应付帐款 Trade creditors s7)# NT2
预收帐款 Adanvances from customers $m%/veD k
代销商品款 Consignment-in payables
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其他应交款 Other payable to government D<L{Z[
其他应付款 Other creditors V
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应付股利 Proposed dividends cF<DUr)Ve
待转资产价值 Donated assets }y=n#%|i.
预计负债 Accrued liabilities /7HIL?r
应付短期债券 Short-term debentures payable c.me1fGn
其他流动负债 Other current liabilities FVLA^$5
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预提费用 Accrued expenses &)'kX
应付工资 Payroll payable w!Lb;4x ?
应付福利费 Welfare payable 1~ZHC[ `
短期借款-抵押借款 Bank loans - Short term - pledged ojs/yjvx
短期借款-信用借款 Bank loans - Short term - credit oIR%{`3"I
短期借款-担保借款 Bank loans - Short term - guaranteed oO9iB:w
一年内到期长期借款 Long term loans due within one year 0BwQ!B.
一年内到期长期应付款 Long term payable due within one year Zo6a_`)d
长期借款 Bank loans - Long term 5<ya;iK
应付债券-债券面值 Bond payable - Par value W;x LuKIG
应付债券-债券溢价 Bond payable - Excess 21J82M
应付债券-债券折价 Bond payable - Discount "lj:bxM2C
应付债券-应计利息 Bond payable - Accrued interest 9Qm{\
长期应付款 Long term payable KB-#):'
专项应付款 Specific payable n#AH@`&i
其他长期负债 Other long term liabilities Uc;IPS
应交税金-所得税 Tax payable - income tax |`9zE]
应交税金-增值税 Tax payable - VAT :95_W/l
应交税金-营业税 Tax payable - business tax B!C32~[
应交税金-消费税 Tax payable - consumable tax fHp#Gi3Lz
应交税金-其他 Tax payable - others #[rFep
递延税款贷项 Deferred taxation credit o+23?A~+
股本 Share capital si4=C
已归还投资 Investment returned '`VO@a
利润分配-其他转入 Profit appropriation - other transfer in HDG"a&$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B'~i Z65
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L7'X7WYf&
利润分配-提取储备基金 Profit appropriation - reserve fund WQ`P^5e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n7<-lQRaxZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e/I{N0SR
利润分配-利润归还投资 Profit appropriation - return investment by profit 8k}CR)3@C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F>{uB!!L4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6E%
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TgG)btQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Cpm3at
期初未分配利润 Retained earnings, beginning of the year VFp)`+8
资本公积-股本溢价 Capital surplus - share premium {.'g!{SHp
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QLLVOJi
资本公积-接受现金捐赠 Capital surplus - cash donation xg!\C@
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资本公积-股权投资准备 Capital surplus - investment reserve 9_^V1+
资本公积-拨款转入 Capital surplus - subsidiary HUX+d4sg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation os+wTUR^
资本公积-其他 Capital surplus - others e"09b<69
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V^H47O;VC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4p g(QeR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h.%Qn vL
盈余公积-储备基金 Surplus reserve - reserve fund z@LP9+?dE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1Ee>pbd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U}5KAi 9Z
主营业务收入 Sales Cf 8-%
主营业务成本 Cost of sales 6/C
主营业务税金及附加 Sales tax Z.19v>-c
营业费用 Operating expenses sMo%Ayes
管理费用 General and administrative expenses l )eaIOyk
财务费用 Financial expenses (bXp1*0 ;
投资收益 Investment income g9`ytWmM
其他业务收入 Other operating income 5Ww\h
营业外收入 Non-operating income X*;p;N
补贴收入 Subsidy income Fsdn2{g8U
其他业务支出 Other operating expenses v:ZD}Q_
营业外支出 Non-operating expenses cA^7}}?e
所得税 Income tax $a]dxRkz
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