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 。 gY9\o#)<
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现金 Cash in hand .gYt0raSY
银行存款 Cash in bank CP`
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其他货币资金-外埠存款Other monetary assets - cash in other cities pvXcLR)L+3
其他货币资金-银行本票 Other monetary assets - cashier‘s check %c6E-4b
其他货币资金-银行汇票 Other monetary assets - bank draft 2'{}<9
其他货币资金-信用卡 Other monetary assets - credit cards 2Ji+{,?,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit );}t&}
其他货币资金-存出投资款 Other monetary assets - cash for investment Nf?\AK!
短期投资-股票投资 Investments - Short term - stocks cBEHH4U
短期投资-债券投资 Investments - Short term - bonds >xd<YwXZ
短期投资-基金投资 Investments - Short term - funds E20 :uZ7\
短期投资-其他投资 Investments - Short term - others RIhOR8)
短期投资跌价准备 Provision for short-term investment N\R=cwk
长期股权投资-股票投资 Long term equity investment - stocks u.6P-yh
长期股权投资-其他股权投资 Long term equity investment - others p#H]\P'
长期债券投资-债券投资 Long term securities investemnt - bonds %<}=xJf>1
长期债券投资-其他债权投资 Long term securities investment - others 8sw,k
长期投资减值准备 Provision for long-term investment YB
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应收票据 Notes receivable
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应收股利 Dividends receivable ?q%b*Ek
应收利息 Interest receivable am:.NG+
应收帐款 Trade debtors ~b8a^6:R"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^Rmoz1d
预付帐款 Prepayment eoJ]4-WFq
应收补贴款 Allowance receivable d=e{]MG(
其他应收款 Other debtors u@D.i4U
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fS./y=j(X
其他流动资产 Other current assets 4r*Pa(;y
物资采购 Purchase u7muaSy
原材料 Raw materials .xpmp6-
包装物 Packing materials RG?MRxC
低值易耗品 Low value consumbles s)tpr
材料成本差异 Material cost difference "=A|K~b
自制半成品 Self-manufactured goods sx-F8:Qa
库存商品 Finished goods 2z-$zB<vyw
商品进销差价 Difference between purchase & sales of commodities |s`Kd-'|q
委托加工物资 Consigned processiong material MFTC6L+T
委托代销商品 Consignment-out :QKb#4/8;
受托代销商品 Consignment-in T}2:.Hk:N
分期收款发出商品 Goods on instalment sales NW De-<fQ
存货跌价准备 Provision for obsolete stocks @"8~Y|L93
待摊费用 Prepaid expenses ylkqhs&
待处理流动资产损益 Unsettled G/L on current assets X>/K/M
待处理固定资产损益 Unsettled G/L on fixed assets aQh?}=d a
委托贷款-本金 Consignment loan - principle sV'v*
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委托贷款-利息 Consignment loan - interest g8Aj `O
委托贷款-减值准备 Consignment loan - provision Ej|A
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固定资产-房屋建筑物 Fixed assets - Buildings b"P&+c
固定资产-机器设备 Fixed assets - Plant and machinery 'bm:u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0UD"^zgY
固定资产-运输设备 Fixed assets - Automobiles X2P``YFV{
累计折旧 Accumulated depreciation NUu;tjt:
固定资产减值准备 Impairment of fixed assets %Qd3BZ
工程物资-专用材料 Project material - specific materials bs:QG1*.
工程物资-专用设备 Project material - specific equipment f+^c@0que
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^^
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在建工程 Construction in progress fKYKW?g;)Z
在建工程减值准备 Impairment of construction in progress IQoH@l&Xk
固定资产清理 Disposal of fixed assets "VQ|Ed
无形资产-专利权 Intangible assets - patent +3HPA#A
无形资产-非专利技术 Intangible assets - industrial property and know-how 8GW ut=D
无形资产-商标权 Intangible assets - trademark rights tnL."^%A2I
无形资产-土地使用权 Intangible assets - land use rights 4ac1m,Jlt
无形资产-商誉 Intangible assets - goodwill )rbc;{.
无形资产减值准备 Impairment of intangible assets i;avwP<0
长期待摊费用 Deferred assets lrn+d$!@
未确认融资费用 Unrecognized finance fees J=VyyUB
其他长期资产 Other long term assets Fd}<Uote3
递延税款借项 Deferred assets debits V7n >,k5
应付票据 Notes payable
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应付帐款 Trade creditors R
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预收帐款 Adanvances from customers NlMQHma
代销商品款 Consignment-in payables h=Oh9zsz8
其他应交款 Other payable to government }8
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其他应付款 Other creditors H-m`Dh5{
应付股利 Proposed dividends HIrE
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待转资产价值 Donated assets taixBNv
预计负债 Accrued liabilities X,&xhSzg?
应付短期债券 Short-term debentures payable sM0c#YK?
其他流动负债 Other current liabilities i&1U4q
预提费用 Accrued expenses s8yCC#H"
应付工资 Payroll payable L-MiaKc L
应付福利费 Welfare payable ,0FwBK
短期借款-抵押借款 Bank loans - Short term - pledged j^rYFS
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短期借款-信用借款 Bank loans - Short term - credit p/4S$
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短期借款-担保借款 Bank loans - Short term - guaranteed 0tSA|->(
一年内到期长期借款 Long term loans due within one year GP Ix@k
一年内到期长期应付款 Long term payable due within one year (Q\\Gw
长期借款 Bank loans - Long term QWKs[yfdo
应付债券-债券面值 Bond payable - Par value .u&|e
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount .?70=8{
应付债券-应计利息 Bond payable - Accrued interest G u6[{u
长期应付款 Long term payable O<bDU0s{M
专项应付款 Specific payable Ys)+9yPPn
其他长期负债 Other long term liabilities 5UPP
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应交税金-所得税 Tax payable - income tax G~O" / WM
应交税金-增值税 Tax payable - VAT \!m!ibr
应交税金-营业税 Tax payable - business tax Plb}dID"
应交税金-消费税 Tax payable - consumable tax P~o@9RV-
应交税金-其他 Tax payable - others l~
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递延税款贷项 Deferred taxation credit JUmw$u
股本 Share capital 8~}s 3j4
已归还投资 Investment returned ~.iA`${y%
利润分配-其他转入 Profit appropriation - other transfer in j,
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zU=YNrn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6xyY+
利润分配-提取储备基金 Profit appropriation - reserve fund }z8{B3K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8g-P_[>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VPdwSW[eM
利润分配-利润归还投资 Profit appropriation - return investment by profit C+T&O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aX:#'eDB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *O!T!J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bx;yHIRb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4n#YDZ
期初未分配利润 Retained earnings, beginning of the year 9/FG,9
资本公积-股本溢价 Capital surplus - share premium Q %+}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZK%Kgk[\:~
资本公积-接受现金捐赠 Capital surplus - cash donation &3jBE--
资本公积-股权投资准备 Capital surplus - investment reserve #_on{I
资本公积-拨款转入 Capital surplus - subsidiary &zO3qt6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation OTnu{<.a
资本公积-其他 Capital surplus - others h=!M6yap<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LG"c8Vv&)~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wwo(n$!\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~6\
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盈余公积-储备基金 Surplus reserve - reserve fund G`9cd\^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '" ^ B&W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~?2rGE
主营业务收入 Sales xX[?L9RGz
主营业务成本 Cost of sales KuIBYaK,
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主营业务税金及附加 Sales tax Pb
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营业费用 Operating expenses )3BR[*u*
管理费用 General and administrative expenses GU:r vS!
财务费用 Financial expenses )!'Fa_$ e
投资收益 Investment income fEx+gQW_
其他业务收入 Other operating income (Nm}3 p
营业外收入 Non-operating income
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补贴收入 Subsidy income R.91v4J
其他业务支出 Other operating expenses JZWgr&O<
营业外支出 Non-operating expenses [`y:M&@
所得税 Income tax i<B:
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