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 。 )y6
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现金 Cash in hand 4`'Rm/)
银行存款 Cash in bank N?8nlrDQ
其他货币资金-外埠存款Other monetary assets - cash in other cities 4=%,0.y
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其他货币资金-银行本票 Other monetary assets - cashier‘s check V
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其他货币资金-银行汇票 Other monetary assets - bank draft dNCd-ep
其他货币资金-信用卡 Other monetary assets - credit cards &xvNR=K[`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @Z7s3b
其他货币资金-存出投资款 Other monetary assets - cash for investment +K8T%GAr
短期投资-股票投资 Investments - Short term - stocks V3 T.EW
短期投资-债券投资 Investments - Short term - bonds Sj:c {jyJd
短期投资-基金投资 Investments - Short term - funds unRFc
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短期投资-其他投资 Investments - Short term - others @+_pj.D
短期投资跌价准备 Provision for short-term investment I *f@M}
长期股权投资-股票投资 Long term equity investment - stocks 1H\5E~X
长期股权投资-其他股权投资 Long term equity investment - others <;@E
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长期债券投资-债券投资 Long term securities investemnt - bonds APJFy@l}
长期债券投资-其他债权投资 Long term securities investment - others /cVZ/"
长期投资减值准备 Provision for long-term investment tR4+]K
应收票据 Notes receivable Z%b1B<u$
应收股利 Dividends receivable "r8N-
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应收利息 Interest receivable qG2P?D R
应收帐款 Trade debtors ;\f0II3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6(7dr?^eGT
预付帐款 Prepayment R&:Qy7"
应收补贴款 Allowance receivable D(&Zq7]n
其他应收款 Other debtors !s !el;G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @*uZ+$
其他流动资产 Other current assets ILiOEwHS7F
物资采购 Purchase kpy)kS
原材料 Raw materials 4N1)+W8k*
包装物 Packing materials ]dV$H
低值易耗品 Low value consumbles M$Rh]3vqR
材料成本差异 Material cost difference EMxMJ=
自制半成品 Self-manufactured goods I.>8p]X
库存商品 Finished goods xX0wn?,~
商品进销差价 Difference between purchase & sales of commodities Jh36NE8r
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out =s*4y$%I
受托代销商品 Consignment-in ooCfr?E
分期收款发出商品 Goods on instalment sales '*Tt$0#o
存货跌价准备 Provision for obsolete stocks pV!WZUfg
待摊费用 Prepaid expenses (]VY==t~
待处理流动资产损益 Unsettled G/L on current assets \4
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待处理固定资产损益 Unsettled G/L on fixed assets Z0v&AD=
委托贷款-本金 Consignment loan - principle }[PC
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委托贷款-利息 Consignment loan - interest PBcb*7W
委托贷款-减值准备 Consignment loan - provision ) 3V1
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固定资产-房屋建筑物 Fixed assets - Buildings \@T;/Pj{[
固定资产-机器设备 Fixed assets - Plant and machinery gKmF#Z"\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h0A%KL
固定资产-运输设备 Fixed assets - Automobiles )nq(XM7
累计折旧 Accumulated depreciation -G'3&L4
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固定资产减值准备 Impairment of fixed assets ah(k!0PV
工程物资-专用材料 Project material - specific materials jLY$P<u?%P
工程物资-专用设备 Project material - specific equipment 6\v4#
工程物资-预付大型设备款 Project material - prepaid for equipment bj_/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k'sPA_|
在建工程 Construction in progress b.8T<@a
在建工程减值准备 Impairment of construction in progress k9NHdi7&2
固定资产清理 Disposal of fixed assets W&[-QM8
无形资产-专利权 Intangible assets - patent fQ-IM/z
无形资产-非专利技术 Intangible assets - industrial property and know-how ]US!3R^
无形资产-商标权 Intangible assets - trademark rights f]C^{Uk#
无形资产-土地使用权 Intangible assets - land use rights l<(jm{q?u
无形资产-商誉 Intangible assets - goodwill @3U=kO(^+\
无形资产减值准备 Impairment of intangible assets fP8bWZ{
长期待摊费用 Deferred assets L$"pk{'
未确认融资费用 Unrecognized finance fees DK'S4%;Sp
其他长期资产 Other long term assets FBOgaI83G
递延税款借项 Deferred assets debits ~fzuz'"^
应付票据 Notes payable !9.\A:G
应付帐款 Trade creditors 6\VZ6oS
预收帐款 Adanvances from customers QF22_D<.}J
代销商品款 Consignment-in payables v`Ja Bn
其他应交款 Other payable to government o{l]n*
其他应付款 Other creditors u@`y/
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应付股利 Proposed dividends !kH 1|
待转资产价值 Donated assets #BgiD
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预计负债 Accrued liabilities Qw"%Xk
应付短期债券 Short-term debentures payable *Uf>Xr&
其他流动负债 Other current liabilities M~y}0Ik
预提费用 Accrued expenses ~j
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应付工资 Payroll payable ;RQ}OCz9}8
应付福利费 Welfare payable 9C!b
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短期借款-抵押借款 Bank loans - Short term - pledged >66
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短期借款-信用借款 Bank loans - Short term - credit N] pw7S%
短期借款-担保借款 Bank loans - Short term - guaranteed ^ ]+vtk
一年内到期长期借款 Long term loans due within one year =+[`9
一年内到期长期应付款 Long term payable due within one year sv#b5,>9
长期借款 Bank loans - Long term F ^m;xy
应付债券-债券面值 Bond payable - Par value rd=+[:7L
应付债券-债券溢价 Bond payable - Excess ",Fvv
应付债券-债券折价 Bond payable - Discount *<h )q)HS
应付债券-应计利息 Bond payable - Accrued interest 23a:q{R
长期应付款 Long term payable I SdB5Va
专项应付款 Specific payable ~\<L74BB
其他长期负债 Other long term liabilities gkca
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应交税金-所得税 Tax payable - income tax #>sIXY
应交税金-增值税 Tax payable - VAT i.KRw6
应交税金-营业税 Tax payable - business tax "x0KiIoPk
应交税金-消费税 Tax payable - consumable tax KYl!Iw67d
应交税金-其他 Tax payable - others K*p3#iB
递延税款贷项 Deferred taxation credit am7~
股本 Share capital R:f ,g
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已归还投资 Investment returned |8)\8b|VuC
利润分配-其他转入 Profit appropriation - other transfer in a6;5mx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U8,pe;/ln`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o]GZq..
利润分配-提取储备基金 Profit appropriation - reserve fund qG]0z_dPE~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Fr (;C>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l|;]"&|_]c
利润分配-利润归还投资 Profit appropriation - return investment by profit lvLz){
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9;L8%T
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7mtg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WYkh'sv >
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ft4hzmuzM
期初未分配利润 Retained earnings, beginning of the year ~]'yUd1gSZ
资本公积-股本溢价 Capital surplus - share premium vY,D02EMw
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "g!ek3w(
资本公积-接受现金捐赠 Capital surplus - cash donation 7*He 8G[W
资本公积-股权投资准备 Capital surplus - investment reserve \Xr*1DI<
资本公积-拨款转入 Capital surplus - subsidiary PSyUC#;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YgjN*8w\
资本公积-其他 Capital surplus - others _g'x=VJF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ySF^^X$J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tX,x% (
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E@AV?@<sc
盈余公积-储备基金 Surplus reserve - reserve fund a zO7C*_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund vskp1 Wi(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -D%mVe)&+
主营业务收入 Sales wyLyPJv
主营业务成本 Cost of sales _sY;
dS/
主营业务税金及附加 Sales tax *9EW&Ek
营业费用 Operating expenses Q^* 33
管理费用 General and administrative expenses . lNf.x#u
财务费用 Financial expenses OG
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投资收益 Investment income kdhwnO
其他业务收入 Other operating income 6)>otB8)J
营业外收入 Non-operating income oa`7ClzD
补贴收入 Subsidy income Gi*_
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其他业务支出 Other operating expenses GR_caP
营业外支出 Non-operating expenses ?},RN
所得税 Income tax Lg|d[*;'7
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