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 。 2VObj7F
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现金 Cash in hand OSACH0h
银行存款 Cash in bank uFPJ}m[>5
其他货币资金-外埠存款Other monetary assets - cash in other cities _"Yi>.{]
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1_$ybftS
其他货币资金-银行汇票 Other monetary assets - bank draft pIcvsd
其他货币资金-信用卡 Other monetary assets - credit cards b.HfxYt(
其他货币资金-信用证保证金 Other monetary assets - L/C deposit NvCq5B$C
其他货币资金-存出投资款 Other monetary assets - cash for investment j6x1JM
短期投资-股票投资 Investments - Short term - stocks ]M%kt +u!
短期投资-债券投资 Investments - Short term - bonds TY,5]*86I&
短期投资-基金投资 Investments - Short term - funds 5WJof`M
短期投资-其他投资 Investments - Short term - others Q'-g+aN
短期投资跌价准备 Provision for short-term investment d +0(H
长期股权投资-股票投资 Long term equity investment - stocks 2P)*Y5`KBH
长期股权投资-其他股权投资 Long term equity investment - others 4rkj$
长期债券投资-债券投资 Long term securities investemnt - bonds BPRhGG|9j
长期债券投资-其他债权投资 Long term securities investment - others qy@v,a
长期投资减值准备 Provision for long-term investment NQb!?w
应收票据 Notes receivable EG=~0j ~
应收股利 Dividends receivable IJX75hE0g
应收利息 Interest receivable es]S]}JV
应收帐款 Trade debtors xZ2^lsY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "eKNk
预付帐款 Prepayment m"3gTqG
应收补贴款 Allowance receivable )Pr*\<Cld
其他应收款 Other debtors ^|Bpo(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7bcl^~lY
其他流动资产 Other current assets
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物资采购 Purchase 7O)j]eeoL
原材料 Raw materials EP
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包装物 Packing materials }t.J;(ff:
低值易耗品 Low value consumbles X{2))t%
材料成本差异 Material cost difference Py?EA*(d#
自制半成品 Self-manufactured goods ynkPI6o
库存商品 Finished goods 1 /@lZ
商品进销差价 Difference between purchase & sales of commodities )1de<# qM
委托加工物资 Consigned processiong material ~\4`tc
委托代销商品 Consignment-out Tz/=\_}
受托代销商品 Consignment-in T\
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分期收款发出商品 Goods on instalment sales `2}H$D
存货跌价准备 Provision for obsolete stocks kFCjko
待摊费用 Prepaid expenses .4I"[$?Q
待处理流动资产损益 Unsettled G/L on current assets s
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待处理固定资产损益 Unsettled G/L on fixed assets (jQ]<q%P
委托贷款-本金 Consignment loan - principle r7dvj#^
委托贷款-利息 Consignment loan - interest y9<]F6TT
委托贷款-减值准备 Consignment loan - provision "Yh[-[,
固定资产-房屋建筑物 Fixed assets - Buildings 5Z
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固定资产-机器设备 Fixed assets - Plant and machinery 4(2iR0N
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gZ{q85C.>
固定资产-运输设备 Fixed assets - Automobiles a+wc"RQ
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累计折旧 Accumulated depreciation x !)[l;
固定资产减值准备 Impairment of fixed assets !\e&7sV~Q
工程物资-专用材料 Project material - specific materials y~ubH{O#
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment z'iAj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b
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在建工程 Construction in progress mv%Zh1khn/
在建工程减值准备 Impairment of construction in progress 'VH%cz*
固定资产清理 Disposal of fixed assets M{sn{
无形资产-专利权 Intangible assets - patent =2sj$
无形资产-非专利技术 Intangible assets - industrial property and know-how 4[q'1N6-
无形资产-商标权 Intangible assets - trademark rights 7*{9 2_M
无形资产-土地使用权 Intangible assets - land use rights ;|nC;D]
无形资产-商誉 Intangible assets - goodwill $x%3^{G
无形资产减值准备 Impairment of intangible assets a?^xEye
长期待摊费用 Deferred assets oh>X/uj
未确认融资费用 Unrecognized finance fees g)o?nAr
其他长期资产 Other long term assets I\8f`l
递延税款借项 Deferred assets debits L\O}q
应付票据 Notes payable kaKV{;UM
应付帐款 Trade creditors g 0=Q>TzY
预收帐款 Adanvances from customers F0&BEJBkU
代销商品款 Consignment-in payables 4tZnYGvqe
其他应交款 Other payable to government (C1@f!Z
其他应付款 Other creditors \1 ^qfw
应付股利 Proposed dividends 6Vq]AQx
待转资产价值 Donated assets J~\`8cds
预计负债 Accrued liabilities d-cK`pSB
应付短期债券 Short-term debentures payable ss8de9T"'
其他流动负债 Other current liabilities sE,Q:
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预提费用 Accrued expenses fF~3"!1#\I
应付工资 Payroll payable Py}`k 1t*f
应付福利费 Welfare payable iJIDx9 )Z
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit @(;zU~l/
短期借款-担保借款 Bank loans - Short term - guaranteed 'yrU_k,h
一年内到期长期借款 Long term loans due within one year AdCi*="m
一年内到期长期应付款 Long term payable due within one year QH?}uX'x)G
长期借款 Bank loans - Long term k@,&'imx
应付债券-债券面值 Bond payable - Par value )_7OHV *3
应付债券-债券溢价 Bond payable - Excess g%Yw Dr=0t
应付债券-债券折价 Bond payable - Discount !'ylh8}
应付债券-应计利息 Bond payable - Accrued interest hM":?Rx
长期应付款 Long term payable oH[4<K>
专项应付款 Specific payable xlJ8n+
其他长期负债 Other long term liabilities \|OW`7Q)k
应交税金-所得税 Tax payable - income tax h3 Bs
应交税金-增值税 Tax payable - VAT =f4v: j}'|
应交税金-营业税 Tax payable - business tax =*ZQGM 3w
应交税金-消费税 Tax payable - consumable tax =Wb!j18]
应交税金-其他 Tax payable - others c(]NpH
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递延税款贷项 Deferred taxation credit O{B[iy(C
股本 Share capital e-}b]\
已归还投资 Investment returned !3E
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利润分配-其他转入 Profit appropriation - other transfer in ;OE= ;\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EPY64{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <G5d{rKZ
利润分配-提取储备基金 Profit appropriation - reserve fund xj1FCT2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dc ]+1
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^t|CD|,K_O
利润分配-利润归还投资 Profit appropriation - return investment by profit 6b-j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0cd`. ZF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d"7l<
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ujo3"j[b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6$d3Ap@G
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期初未分配利润 Retained earnings, beginning of the year m'
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资本公积-股本溢价 Capital surplus - share premium LuLnmnmB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v|VfSLZTb
资本公积-接受现金捐赠 Capital surplus - cash donation c]qq *k#
资本公积-股权投资准备 Capital surplus - investment reserve c4T8eTKU
资本公积-拨款转入 Capital surplus - subsidiary ~"oxytJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sQBl9E'!be
资本公积-其他 Capital surplus - others [sM~B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =h`yc$
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5<?O S &B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (#4
盈余公积-储备基金 Surplus reserve - reserve fund YW|KkHi*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (TQx3DGq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GsYi/Z
主营业务收入 Sales 8veYs`
主营业务成本 Cost of sales Jgf73IX[
主营业务税金及附加 Sales tax /uTU
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营业费用 Operating expenses w(sD}YA)
管理费用 General and administrative expenses -I#]#i@gX
财务费用 Financial expenses ;NyX9&@
投资收益 Investment income hkS
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其他业务收入 Other operating income ER
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营业外收入 Non-operating income gC}r$ZB(
补贴收入 Subsidy income FfDe&/,/
其他业务支出 Other operating expenses }RGp)OFY&
营业外支出 Non-operating expenses KUr}?sdz
所得税 Income tax ) o)k~6uT
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