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 。 5p;AON
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现金 Cash in hand Z!1D4`w
银行存款 Cash in bank n~N>;mP
其他货币资金-外埠存款Other monetary assets - cash in other cities ef5)z}B
其他货币资金-银行本票 Other monetary assets - cashier‘s check CLR1CGnn7
其他货币资金-银行汇票 Other monetary assets - bank draft L"bOc'GfQ
其他货币资金-信用卡 Other monetary assets - credit cards eUyF
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Td=4V,BN
其他货币资金-存出投资款 Other monetary assets - cash for investment Xwm3# o.&)
短期投资-股票投资 Investments - Short term - stocks d7OygDb <
短期投资-债券投资 Investments - Short term - bonds /{i~CGc;"
短期投资-基金投资 Investments - Short term - funds ~MC|
短期投资-其他投资 Investments - Short term - others Dyov}y
短期投资跌价准备 Provision for short-term investment bx0.(Nv/X
长期股权投资-股票投资 Long term equity investment - stocks ]?eZDf~
长期股权投资-其他股权投资 Long term equity investment - others )pB#7aEw
长期债券投资-债券投资 Long term securities investemnt - bonds SepjF
长期债券投资-其他债权投资 Long term securities investment - others TlqHj
长期投资减值准备 Provision for long-term investment ^|]&"OaB
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应收票据 Notes receivable XH%L]
应收股利 Dividends receivable lSj
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应收利息 Interest receivable {keZ_2
应收帐款 Trade debtors /sE,2X*BT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Pf*6/7S:
预付帐款 Prepayment B VBn.ut
应收补贴款 Allowance receivable Njq}M/{U
其他应收款 Other debtors ?YhDjQs
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )DSeXS[
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其他流动资产 Other current assets a:kAo0@":j
物资采购 Purchase ks405
原材料 Raw materials vB:\ZX4
包装物 Packing materials Y0LZbT3
低值易耗品 Low value consumbles #EzBB*kP
材料成本差异 Material cost difference =C"[o\]VV
自制半成品 Self-manufactured goods zp:
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库存商品 Finished goods oV|O`n
商品进销差价 Difference between purchase & sales of commodities O[@!1SKT0
委托加工物资 Consigned processiong material k[6J;/
委托代销商品 Consignment-out n
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受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales 5{
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存货跌价准备 Provision for obsolete stocks Ayz*2N`%
待摊费用 Prepaid expenses dkQ4D2W*\
待处理流动资产损益 Unsettled G/L on current assets --yF%tRMP
待处理固定资产损益 Unsettled G/L on fixed assets '-iE
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委托贷款-本金 Consignment loan - principle vygzL U^
委托贷款-利息 Consignment loan - interest _
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委托贷款-减值准备 Consignment loan - provision r`H}f#.KR
固定资产-房屋建筑物 Fixed assets - Buildings "<,lqIqA;
固定资产-机器设备 Fixed assets - Plant and machinery b--=GY))F
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S?J!.(
固定资产-运输设备 Fixed assets - Automobiles Y:^hd809
累计折旧 Accumulated depreciation 18&"j 8'm
固定资产减值准备 Impairment of fixed assets d&AG~,&d|
工程物资-专用材料 Project material - specific materials l|CM/(99-
工程物资-专用设备 Project material - specific equipment AdX))xgl
工程物资-预付大型设备款 Project material - prepaid for equipment A*JOp8\)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a:FU- ^B4~
在建工程 Construction in progress ^y+k6bE
在建工程减值准备 Impairment of construction in progress \PrJy6&
固定资产清理 Disposal of fixed assets u]^s2v
无形资产-专利权 Intangible assets - patent 0PzSp ]
无形资产-非专利技术 Intangible assets - industrial property and know-how lqDCK&g$E#
无形资产-商标权 Intangible assets - trademark rights 7?P'f3)fG
无形资产-土地使用权 Intangible assets - land use rights ]so/AdT9hA
无形资产-商誉 Intangible assets - goodwill rQ*+
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无形资产减值准备 Impairment of intangible assets 2)}n"ibbT
长期待摊费用 Deferred assets jqUVERbc
未确认融资费用 Unrecognized finance fees c_/BS n
其他长期资产 Other long term assets -&+:7t
递延税款借项 Deferred assets debits r,5e/X
应付票据 Notes payable m=l>8
应付帐款 Trade creditors (tK_(gO
预收帐款 Adanvances from customers x :SjdT
代销商品款 Consignment-in payables eG=d)`.JaV
其他应交款 Other payable to government .N(R~_
其他应付款 Other creditors xfk
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应付股利 Proposed dividends corm'AJ/
待转资产价值 Donated assets E=NjWO
预计负债 Accrued liabilities Dri6\/0
应付短期债券 Short-term debentures payable vYgJu-Sl
其他流动负债 Other current liabilities _u]Z+H"
预提费用 Accrued expenses NdK`-RT
应付工资 Payroll payable cVi_#9u"
应付福利费 Welfare payable p=+Y7NE)
短期借款-抵押借款 Bank loans - Short term - pledged 1+%UZK= K
短期借款-信用借款 Bank loans - Short term - credit z#{Y>.b
短期借款-担保借款 Bank loans - Short term - guaranteed &4Z8df!
一年内到期长期借款 Long term loans due within one year CD1Ma8I8
一年内到期长期应付款 Long term payable due within one year E|=x+M1sH
长期借款 Bank loans - Long term Yy~x`P'g!
应付债券-债券面值 Bond payable - Par value ~WrpJjI[
应付债券-债券溢价 Bond payable - Excess +17!v_4^
应付债券-债券折价 Bond payable - Discount 3.Fko<D4jD
应付债券-应计利息 Bond payable - Accrued interest {O+T`;=)L
长期应付款 Long term payable g *5_m(H
专项应付款 Specific payable S|tD8A
其他长期负债 Other long term liabilities '4,?YcZ?S
应交税金-所得税 Tax payable - income tax z,Xj$wl
应交税金-增值税 Tax payable - VAT Zpd-ob
应交税金-营业税 Tax payable - business tax v.ZUYa|
应交税金-消费税 Tax payable - consumable tax yQJ0",w3o.
应交税金-其他 Tax payable - others l;-2hZ
递延税款贷项 Deferred taxation credit rCJ$Pl9R
股本 Share capital EU(e5vO
已归还投资 Investment returned %!` %21
利润分配-其他转入 Profit appropriation - other transfer in O%t? -h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +|C@B`h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FH</[7f;@N
利润分配-提取储备基金 Profit appropriation - reserve fund [3dGHf;miw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4s{=/,f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |AvPg
利润分配-利润归还投资 Profit appropriation - return investment by profit `;mgJD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y[J9"k(@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B9(w^l$kZ|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '`8 ^P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rBJ`=o z
期初未分配利润 Retained earnings, beginning of the year 4 95Y<x}=
资本公积-股本溢价 Capital surplus - share premium 1
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w,hm_aDq
资本公积-接受现金捐赠 Capital surplus - cash donation F`KXG$
资本公积-股权投资准备 Capital surplus - investment reserve hy/g*>
资本公积-拨款转入 Capital surplus - subsidiary Sr+hB>{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "]3o933D
资本公积-其他 Capital surplus - others qt:B]#j@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve we}xGb.u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q7amp:JFb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q 1i5"'][
盈余公积-储备基金 Surplus reserve - reserve fund 0H rvr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E2|M#Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uV|F3'jT
主营业务收入 Sales "9s}1C; Me
主营业务成本 Cost of sales [__P-h{J
主营业务税金及附加 Sales tax {~&]
营业费用 Operating expenses Uhu?G0>O
管理费用 General and administrative expenses \[!{tbK`2
财务费用 Financial expenses WiZkIZ
投资收益 Investment income e O~p"d-|
其他业务收入 Other operating income Dj= {%
营业外收入 Non-operating income 0aq{Y7sYU
补贴收入 Subsidy income [#wt3<d`)
其他业务支出 Other operating expenses b73}|4v
营业外支出 Non-operating expenses ty[%:eG#
所得税 Income tax 6r^ZMW
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