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 。 En[cg
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现金 Cash in hand KF-n_:Bd+
银行存款 Cash in bank nlJxF5/
其他货币资金-外埠存款Other monetary assets - cash in other cities W#ev
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7^ER?@:W
其他货币资金-银行汇票 Other monetary assets - bank draft (pAGS{{
其他货币资金-信用卡 Other monetary assets - credit cards iLgWzA
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fu33wz1$}B
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks Jz3u r)|
短期投资-债券投资 Investments - Short term - bonds HogT#BMs
短期投资-基金投资 Investments - Short term - funds }VyDX14j
短期投资-其他投资 Investments - Short term - others O[$&]>x]]
短期投资跌价准备 Provision for short-term investment ^f@EDG8
长期股权投资-股票投资 Long term equity investment - stocks hMDy;oQ
长期股权投资-其他股权投资 Long term equity investment - others 2jA-y!(e
长期债券投资-债券投资 Long term securities investemnt - bonds x%0Q W
长期债券投资-其他债权投资 Long term securities investment - others d?'q(6&H
长期投资减值准备 Provision for long-term investment 0p8
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应收票据 Notes receivable yw2sK7
应收股利 Dividends receivable 3PPN_Z
应收利息 Interest receivable $O=m/l$
应收帐款 Trade debtors =`u4xa#m
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ioj
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预付帐款 Prepayment H htAD Y
应收补贴款 Allowance receivable rtC.!].;%
其他应收款 Other debtors .I<#i9Le
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors GXf"a3
其他流动资产 Other current assets ~Sh8.
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物资采购 Purchase fmFh.m.+N
原材料 Raw materials RP!X5
包装物 Packing materials p"3_
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低值易耗品 Low value consumbles )nQA) uz
材料成本差异 Material cost difference # sm>;+J
自制半成品 Self-manufactured goods n-0RA~5z
库存商品 Finished goods bZz ,'
商品进销差价 Difference between purchase & sales of commodities UhXZ^k3
委托加工物资 Consigned processiong material 6o!+E@V
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委托代销商品 Consignment-out F^z&s]^~
受托代销商品 Consignment-in ^pIT,|myY7
分期收款发出商品 Goods on instalment sales ~}PB&`%7
存货跌价准备 Provision for obsolete stocks rISg`-
待摊费用 Prepaid expenses .gzNdSE
待处理流动资产损益 Unsettled G/L on current assets } U\n:@:2B
待处理固定资产损益 Unsettled G/L on fixed assets v?vm-e
委托贷款-本金 Consignment loan - principle ]+Ik/+Nz
委托贷款-利息 Consignment loan - interest 0"3l2Eo
委托贷款-减值准备 Consignment loan - provision ,p {|f}0
固定资产-房屋建筑物 Fixed assets - Buildings Y?ouB
固定资产-机器设备 Fixed assets - Plant and machinery F=bX\T7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \%g#
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固定资产-运输设备 Fixed assets - Automobiles f+d[Q1
累计折旧 Accumulated depreciation \ ?sM
固定资产减值准备 Impairment of fixed assets x(ue
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工程物资-专用材料 Project material - specific materials *#\da]"{
工程物资-专用设备 Project material - specific equipment +O8rjVg)
工程物资-预付大型设备款 Project material - prepaid for equipment T 5$db-^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t Y'fFz^Ho
在建工程 Construction in progress L/t'|<m
在建工程减值准备 Impairment of construction in progress E>NRC\^@
固定资产清理 Disposal of fixed assets Ahv %Q%m%2
无形资产-专利权 Intangible assets - patent * `1W})
无形资产-非专利技术 Intangible assets - industrial property and know-how eEl}.W}
无形资产-商标权 Intangible assets - trademark rights K*NCIIDh
无形资产-土地使用权 Intangible assets - land use rights \jH^OXxb
无形资产-商誉 Intangible assets - goodwill 8&t3a+8l
无形资产减值准备 Impairment of intangible assets bVO{,P2o
长期待摊费用 Deferred assets G
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未确认融资费用 Unrecognized finance fees FX}kH ]
其他长期资产 Other long term assets _!2bZ:emG
递延税款借项 Deferred assets debits W:VRLT>w>
应付票据 Notes payable #2{H!jr
应付帐款 Trade creditors
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预收帐款 Adanvances from customers 1g<jr.
代销商品款 Consignment-in payables ^qvN:v$1
其他应交款 Other payable to government F5s Pd
其他应付款 Other creditors 0&wbGbg(W
应付股利 Proposed dividends F`))qCgg]
待转资产价值 Donated assets kn9ul3c
预计负债 Accrued liabilities Pr|BhX
应付短期债券 Short-term debentures payable ^V,?n@c!
其他流动负债 Other current liabilities jjLx60|{
预提费用 Accrued expenses {^(h*zxn
应付工资 Payroll payable 0[E}[{t`
应付福利费 Welfare payable IqD;*
短期借款-抵押借款 Bank loans - Short term - pledged jAXKp
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短期借款-信用借款 Bank loans - Short term - credit ZMa@/\pf1
短期借款-担保借款 Bank loans - Short term - guaranteed ;xqN#mqq
一年内到期长期借款 Long term loans due within one year meJ%mY
一年内到期长期应付款 Long term payable due within one year Wl?
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长期借款 Bank loans - Long term ]40@yrc
应付债券-债券面值 Bond payable - Par value !:BmDX[<n
应付债券-债券溢价 Bond payable - Excess ?/3'j(Gk
应付债券-债券折价 Bond payable - Discount [
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应付债券-应计利息 Bond payable - Accrued interest GoSdo
长期应付款 Long term payable FqwH:Fcr:
专项应付款 Specific payable n[+$a)$8
其他长期负债 Other long term liabilities \P~h0zg?
应交税金-所得税 Tax payable - income tax 3mP251"dIW
应交税金-增值税 Tax payable - VAT k7ye,_&>
应交税金-营业税 Tax payable - business tax g$S|CqRG
应交税金-消费税 Tax payable - consumable tax v=8sj{g3,3
应交税金-其他 Tax payable - others 6~b)Hc/
递延税款贷项 Deferred taxation credit -HQ(t
股本 Share capital l
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已归还投资 Investment returned r{mj[N'@
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G1tua"Px
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M1HGXdN* B
利润分配-提取储备基金 Profit appropriation - reserve fund \Dlmrke
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *TyLB&<t
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H6/n
利润分配-利润归还投资 Profit appropriation - return investment by profit to,\sc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0#y
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4(nwi[1Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,::f?
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2r^G;,{
期初未分配利润 Retained earnings, beginning of the year AJYZ`
资本公积-股本溢价 Capital surplus - share premium 5.M82rR;~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gg TrIF
资本公积-接受现金捐赠 Capital surplus - cash donation [x[nTIg
资本公积-股权投资准备 Capital surplus - investment reserve -4Hf5!
资本公积-拨款转入 Capital surplus - subsidiary i&mt-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (Q(=MEar
资本公积-其他 Capital surplus - others 1[:tiTG|C
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <rI8O;\H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2H,n"-9+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SX1w5+p$C
盈余公积-储备基金 Surplus reserve - reserve fund 7MZ(tOR
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }Gf9.ACQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %LjhK,'h
主营业务收入 Sales Q@(tyW+8U@
主营业务成本 Cost of sales T/$hN hQK
主营业务税金及附加 Sales tax Xte"tf9(C
营业费用 Operating expenses X+KQ%
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管理费用 General and administrative expenses 1| XC$0
财务费用 Financial expenses D}T+X;u)K
投资收益 Investment income 8," 5z_
其他业务收入 Other operating income zBjbH=
营业外收入 Non-operating income jJqq:.XqB8
补贴收入 Subsidy income Jp 7m$D%
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses }rA
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所得税 Income tax '*=kt
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