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 。 \6Xn]S
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现金 Cash in hand $G)&J2z
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银行存款 Cash in bank 6R L~iD;X
其他货币资金-外埠存款Other monetary assets - cash in other cities ]LMiMj
其他货币资金-银行本票 Other monetary assets - cashier‘s check Nz}|%.GP"
其他货币资金-银行汇票 Other monetary assets - bank draft v [dAywW
其他货币资金-信用卡 Other monetary assets - credit cards 1+Sg"?8
其他货币资金-信用证保证金 Other monetary assets - L/C deposit w8O hJv
其他货币资金-存出投资款 Other monetary assets - cash for investment >}mNi:6xq
短期投资-股票投资 Investments - Short term - stocks 0,bt^a
短期投资-债券投资 Investments - Short term - bonds Oxpo6G
短期投资-基金投资 Investments - Short term - funds 5VuCU
短期投资-其他投资 Investments - Short term - others xNn>+J
短期投资跌价准备 Provision for short-term investment Q:kwQg:~
长期股权投资-股票投资 Long term equity investment - stocks ,#=eu
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长期股权投资-其他股权投资 Long term equity investment - others $tEdBnf^ca
长期债券投资-债券投资 Long term securities investemnt - bonds av"Dljc
长期债券投资-其他债权投资 Long term securities investment - others coW)_~U|
长期投资减值准备 Provision for long-term investment y(V&z"wk[
应收票据 Notes receivable { 576+:*
应收股利 Dividends receivable
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应收利息 Interest receivable 6^WiZ^~
应收帐款 Trade debtors D\@e{.$MZ|
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors C+DG+_%V*S
预付帐款 Prepayment |C^
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应收补贴款 Allowance receivable d~w}NK[(
其他应收款 Other debtors "4KkKi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O 0Vn";Q 4
其他流动资产 Other current assets v`@5enr
物资采购 Purchase 6\%r6_.d
原材料 Raw materials !."Izz/
包装物 Packing materials MX"A@p~H
低值易耗品 Low value consumbles u}Lc|_ea`
材料成本差异 Material cost difference qn5yD!1
自制半成品 Self-manufactured goods 5w]DncdQ~
库存商品 Finished goods (N)r#"FV
商品进销差价 Difference between purchase & sales of commodities xhw8#
委托加工物资 Consigned processiong material H(
委托代销商品 Consignment-out 8XLxT(YFIs
受托代销商品 Consignment-in 6 Xzk;p
分期收款发出商品 Goods on instalment sales Gw{Gt]liq
存货跌价准备 Provision for obsolete stocks 45]Ym{]
待摊费用 Prepaid expenses a7ub.9>
待处理流动资产损益 Unsettled G/L on current assets AsTMY02|
待处理固定资产损益 Unsettled G/L on fixed assets ho?|j"/7
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest |!?2OTY
委托贷款-减值准备 Consignment loan - provision tI/mE[W
固定资产-房屋建筑物 Fixed assets - Buildings j<`I\Pmv
固定资产-机器设备 Fixed assets - Plant and machinery ]2hF!{wc
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h;cB_6vt
固定资产-运输设备 Fixed assets - Automobiles $)kk8Q4+K
累计折旧 Accumulated depreciation IKNFYe[9e
固定资产减值准备 Impairment of fixed assets }CB=c]p
工程物资-专用材料 Project material - specific materials <~IH`
工程物资-专用设备 Project material - specific equipment !=8L.^5c
工程物资-预付大型设备款 Project material - prepaid for equipment Co{MIuL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress D#vn {^c8O
在建工程减值准备 Impairment of construction in progress jhjW*F<u
固定资产清理 Disposal of fixed assets hP'~
无形资产-专利权 Intangible assets - patent 8:3oH!n
无形资产-非专利技术 Intangible assets - industrial property and know-how f;@b
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无形资产-商标权 Intangible assets - trademark rights 4~]8N@Bii
无形资产-土地使用权 Intangible assets - land use rights /K2.V@T
无形资产-商誉 Intangible assets - goodwill M"$jpBN*
无形资产减值准备 Impairment of intangible assets 7Va#{Y;Zy
长期待摊费用 Deferred assets 3B!&ow<rt
未确认融资费用 Unrecognized finance fees o$[a4I
其他长期资产 Other long term assets r'mnkg2,
递延税款借项 Deferred assets debits Pj1K
应付票据 Notes payable ,H#qgnp
应付帐款 Trade creditors mh!N^[=n
预收帐款 Adanvances from customers eR#gG^o8
代销商品款 Consignment-in payables (hRgYwUa<
其他应交款 Other payable to government f)u*Q!BDD
其他应付款 Other creditors V7KtbL#
应付股利 Proposed dividends YoSo0fQA
待转资产价值 Donated assets U5@TaGbx
预计负债 Accrued liabilities Cu)%s
应付短期债券 Short-term debentures payable hJ$C%1;
其他流动负债 Other current liabilities _D7HQ
预提费用 Accrued expenses d[P>jl%7
应付工资 Payroll payable wB1-|=K1
应付福利费 Welfare payable 4 _c:Vl
短期借款-抵押借款 Bank loans - Short term - pledged B
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短期借款-信用借款 Bank loans - Short term - credit rw=UK`
短期借款-担保借款 Bank loans - Short term - guaranteed u~naVX\3b
一年内到期长期借款 Long term loans due within one year ulz\x2[Pf
一年内到期长期应付款 Long term payable due within one year s)o,Fi
长期借款 Bank loans - Long term _.Z&<.lJ
应付债券-债券面值 Bond payable - Par value kMJQeo79
应付债券-债券溢价 Bond payable - Excess HwVgT"
应付债券-债券折价 Bond payable - Discount ?@g;[310`
应付债券-应计利息 Bond payable - Accrued interest ..Uw8u/
长期应付款 Long term payable _x,-d|9bd
专项应付款 Specific payable Ht=6P)
其他长期负债 Other long term liabilities )\I? EU8
应交税金-所得税 Tax payable - income tax AK*mcTr
应交税金-增值税 Tax payable - VAT C-:SQf
应交税金-营业税 Tax payable - business tax uV/HNzC
应交税金-消费税 Tax payable - consumable tax Yt O@n@1
应交税金-其他 Tax payable - others E{+c*sz
递延税款贷项 Deferred taxation credit Z)6nu)
股本 Share capital \KnD"0KW
已归还投资 Investment returned QBPvGnb
利润分配-其他转入 Profit appropriation - other transfer in SG+i\yu$h0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;I`,ZKY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o?Tp=Ge
利润分配-提取储备基金 Profit appropriation - reserve fund qqz,~EhC
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NZ%~n:/V#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund upEPv
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利润分配-利润归还投资 Profit appropriation - return investment by profit E^EU+})Ujr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends kj<D 4)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~\@<8@N2a6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K+`-[v5\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B;D:9K
期初未分配利润 Retained earnings, beginning of the year 23u1nU[0
资本公积-股本溢价 Capital surplus - share premium xJF6l!`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J.1ln
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资本公积-接受现金捐赠 Capital surplus - cash donation ~D`oP/6
资本公积-股权投资准备 Capital surplus - investment reserve o,''f_tRQ|
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation (&Tb,H)=
资本公积-其他 Capital surplus - others HA3SQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jFPE>F7-M
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'j,Li(@}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l~Wk07r3
盈余公积-储备基金 Surplus reserve - reserve fund +k(3+b$S-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `S/1U87
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cJ(zidf_$
主营业务收入 Sales 2t`9_zqLw
主营业务成本 Cost of sales ixJ20A7
主营业务税金及附加 Sales tax }r<@o3t
营业费用 Operating expenses 2
cX"#."5p
管理费用 General and administrative expenses M:1F@\<
财务费用 Financial expenses m^oi4mV
投资收益 Investment income i37a}.;
其他业务收入 Other operating income $vbAcWj
营业外收入 Non-operating income }Cq9{0by?a
补贴收入 Subsidy income >y06
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其他业务支出 Other operating expenses )r6SGlE[Y
营业外支出 Non-operating expenses UN
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所得税 Income tax e=F( Zf+1^
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