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 。 ;R&W#Q7>3
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现金 Cash in hand Hwd
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银行存款 Cash in bank yU(}1ZID
其他货币资金-外埠存款Other monetary assets - cash in other cities DNDzK
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其他货币资金-银行本票 Other monetary assets - cashier‘s check {pi_yr
3
其他货币资金-银行汇票 Other monetary assets - bank draft 7gLk~*
其他货币资金-信用卡 Other monetary assets - credit cards CUTjRWQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit lNc0znY
其他货币资金-存出投资款 Other monetary assets - cash for investment C &@'oLr
短期投资-股票投资 Investments - Short term - stocks D;2V|CkU
短期投资-债券投资 Investments - Short term - bonds BbFLT@W4
短期投资-基金投资 Investments - Short term - funds )Dms9:
短期投资-其他投资 Investments - Short term - others Tn,_0
短期投资跌价准备 Provision for short-term investment B]hRYU
长期股权投资-股票投资 Long term equity investment - stocks 6qQ_I0f
长期股权投资-其他股权投资 Long term equity investment - others G \a`F'Oo
长期债券投资-债券投资 Long term securities investemnt - bonds 2OI 0B\
长期债券投资-其他债权投资 Long term securities investment - others VxOWv8}|
长期投资减值准备 Provision for long-term investment vp&.
应收票据 Notes receivable
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应收股利 Dividends receivable }'{"P#e8"q
应收利息 Interest receivable _)LXD,LA
应收帐款 Trade debtors KN@ [hb
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors M-;MwLx
预付帐款 Prepayment lO9Ixhf~iu
应收补贴款 Allowance receivable H!FaI(YZl
其他应收款 Other debtors Tw%1m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'G[G;?F
其他流动资产 Other current assets g~|vmVBua
物资采购 Purchase Q<szH1-
原材料 Raw materials WJ8osWdLu
包装物 Packing materials ,|8aDL?
低值易耗品 Low value consumbles +p _?ekV\
材料成本差异 Material cost difference ORqqzy +
自制半成品 Self-manufactured goods X ?ZLmP7|
库存商品 Finished goods UZ<.R"aK
商品进销差价 Difference between purchase & sales of commodities =>o !
委托加工物资 Consigned processiong material 3GL?&(eU;
委托代销商品 Consignment-out uZf
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受托代销商品 Consignment-in *E>R1bJ8
分期收款发出商品 Goods on instalment sales `o9:6X?RA
存货跌价准备 Provision for obsolete stocks TXd6o=
待摊费用 Prepaid expenses D@5h$m5
待处理流动资产损益 Unsettled G/L on current assets S,|ZCl>+
待处理固定资产损益 Unsettled G/L on fixed assets pi70^`@ 'B
委托贷款-本金 Consignment loan - principle ZJFF4($qN
委托贷款-利息 Consignment loan - interest 55`p~:&VQ
委托贷款-减值准备 Consignment loan - provision Pdh`Gu1:3
固定资产-房屋建筑物 Fixed assets - Buildings n<)A5UB5-
固定资产-机器设备 Fixed assets - Plant and machinery GM8>u O
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?|NsaW
固定资产-运输设备 Fixed assets - Automobiles S^i8VYK,C5
累计折旧 Accumulated depreciation a_\7Ho$^
固定资产减值准备 Impairment of fixed assets AL&<SxuP
工程物资-专用材料 Project material - specific materials 1f"}]MbLR
工程物资-专用设备 Project material - specific equipment Vnb@5W2\
工程物资-预付大型设备款 Project material - prepaid for equipment ;X+.Ag
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7On.y*
在建工程 Construction in progress )_Hv9!U]e
在建工程减值准备 Impairment of construction in progress $6ucz'
固定资产清理 Disposal of fixed assets M/xm6
无形资产-专利权 Intangible assets - patent `6YN/"unfp
无形资产-非专利技术 Intangible assets - industrial property and know-how _h,X3P
无形资产-商标权 Intangible assets - trademark rights g rI#' x
无形资产-土地使用权 Intangible assets - land use rights 03 iy[~Y2
无形资产-商誉 Intangible assets - goodwill dB&<P[$+8
无形资产减值准备 Impairment of intangible assets -)&lsFF
长期待摊费用 Deferred assets qUg/mdv&
未确认融资费用 Unrecognized finance fees T1?9E{bC8A
其他长期资产 Other long term assets #;1RStb:zj
递延税款借项 Deferred assets debits ~rq:I<5
应付票据 Notes payable {w,^Z[<
应付帐款 Trade creditors lR
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预收帐款 Adanvances from customers ?J+*i
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代销商品款 Consignment-in payables +?Q HSIQo
其他应交款 Other payable to government ;$ ]a.9
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其他应付款 Other creditors ]A+t@/k
应付股利 Proposed dividends 9
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待转资产价值 Donated assets ^[+2P?^K
预计负债 Accrued liabilities wsR\qq
应付短期债券 Short-term debentures payable wT3D9N.
其他流动负债 Other current liabilities B'O1dRj&6
预提费用 Accrued expenses Aj O{c
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应付工资 Payroll payable
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应付福利费 Welfare payable @QYCoEU8J
短期借款-抵押借款 Bank loans - Short term - pledged 8{%&P%vf
短期借款-信用借款 Bank loans - Short term - credit U3M;{_g
短期借款-担保借款 Bank loans - Short term - guaranteed Dl\0xcE
一年内到期长期借款 Long term loans due within one year 9Ns%<FRO@
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term i$:yq. DW
应付债券-债券面值 Bond payable - Par value \|4
F?Y
应付债券-债券溢价 Bond payable - Excess /L]@k`.q@
应付债券-债券折价 Bond payable - Discount ulEtZ#O{_
应付债券-应计利息 Bond payable - Accrued interest l Ny<E!0
长期应付款 Long term payable `USze0"t0:
专项应付款 Specific payable V.+a}J=Cw
其他长期负债 Other long term liabilities MP
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应交税金-所得税 Tax payable - income tax 'Vhnio;qC
应交税金-增值税 Tax payable - VAT !WB3%E,I
应交税金-营业税 Tax payable - business tax ; d}n89DXj
应交税金-消费税 Tax payable - consumable tax b
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应交税金-其他 Tax payable - others gA5DEit
递延税款贷项 Deferred taxation credit _? $')P|
股本 Share capital W3X;c*j
已归还投资 Investment returned q}E'x/s2m
利润分配-其他转入 Profit appropriation - other transfer in dry%aT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R&'Mze fb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]N1,"W}
利润分配-提取储备基金 Profit appropriation - reserve fund ,&@FToR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y#O/Xw
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >RiU/L
利润分配-利润归还投资 Profit appropriation - return investment by profit f?@M"p@T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S4E@wLi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pUgas?e&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t?;=\%^<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UU#$Kt*frR
期初未分配利润 Retained earnings, beginning of the year ,yfJjV*I
资本公积-股本溢价 Capital surplus - share premium XNBzA3W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve # M
Y4Mr
资本公积-接受现金捐赠 Capital surplus - cash donation sI4
FgO
资本公积-股权投资准备 Capital surplus - investment reserve +\vN#xDz
资本公积-拨款转入 Capital surplus - subsidiary ((BdT:T\_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #m'+1 s L
资本公积-其他 Capital surplus - others nXh<+7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u b@'(*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bvJ*REPL?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xi=4S[.4
盈余公积-储备基金 Surplus reserve - reserve fund On+0@hh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund tg ~7^(s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |g\CS4$
主营业务收入 Sales C+C1(b;1
主营业务成本 Cost of sales EYZ,GT-I
主营业务税金及附加 Sales tax E_xk8X~
营业费用 Operating expenses 1-G-p:|
管理费用 General and administrative expenses ,` $2
财务费用 Financial expenses 2%pe.stQ
投资收益 Investment income X
pT})AV
其他业务收入 Other operating income 25;`yB$
营业外收入 Non-operating income Vl
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补贴收入 Subsidy income NL"w#kTc()
其他业务支出 Other operating expenses 6x@]b>W
营业外支出 Non-operating expenses hSk
所得税 Income tax H_%ae'W
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