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 。 Eqh*"hE7
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现金 Cash in hand 7y_<BCx
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银行存款 Cash in bank nYe:$t3F=
其他货币资金-外埠存款Other monetary assets - cash in other cities " ]OROJGa
其他货币资金-银行本票 Other monetary assets - cashier‘s check %pqB/
其他货币资金-银行汇票 Other monetary assets - bank draft ZZi|0dG4;
其他货币资金-信用卡 Other monetary assets - credit cards Qj$w7*U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit U2v;GIo$yU
其他货币资金-存出投资款 Other monetary assets - cash for investment %/qwqo`Q
短期投资-股票投资 Investments - Short term - stocks >]uu?!
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短期投资-债券投资 Investments - Short term - bonds dnh~An 9
短期投资-基金投资 Investments - Short term - funds &xp]9$
短期投资-其他投资 Investments - Short term - others ?Cx=!k.
短期投资跌价准备 Provision for short-term investment Ejnk\ 8:
长期股权投资-股票投资 Long term equity investment - stocks CyXaHO
长期股权投资-其他股权投资 Long term equity investment - others h\Q@zR*0a
长期债券投资-债券投资 Long term securities investemnt - bonds T6."j_
长期债券投资-其他债权投资 Long term securities investment - others Y?L>KiM$
长期投资减值准备 Provision for long-term investment +r&
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应收票据 Notes receivable NK'@.=$
应收股利 Dividends receivable Ey=}bBx
应收利息 Interest receivable &9"Y:),
应收帐款 Trade debtors :Gew8G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors dGz4`1(>
预付帐款 Prepayment wuW{2+)B
应收补贴款 Allowance receivable
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其他应收款 Other debtors &gUa^5'#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets qw>vu7/z
物资采购 Purchase >0uj\5h)I]
原材料 Raw materials p}5413z5Z=
包装物 Packing materials L\t_zf_0
低值易耗品 Low value consumbles 9hh~u
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材料成本差异 Material cost difference $?dQ^]<,
自制半成品 Self-manufactured goods 1'F!C
库存商品 Finished goods hljKBx~
商品进销差价 Difference between purchase & sales of commodities 7_jlNr7uk
委托加工物资 Consigned processiong material upX@8WxR
委托代销商品 Consignment-out _pDfPLlY&
受托代销商品 Consignment-in \9uK^oS
分期收款发出商品 Goods on instalment sales pM}~/
存货跌价准备 Provision for obsolete stocks *u",-n
待摊费用 Prepaid expenses Ob}XeN(L3
待处理流动资产损益 Unsettled G/L on current assets pjs4FZ`Pd;
待处理固定资产损益 Unsettled G/L on fixed assets ZKq#PB/.
委托贷款-本金 Consignment loan - principle g-1j#V`5
委托贷款-利息 Consignment loan - interest Uw!d;YQm
委托贷款-减值准备 Consignment loan - provision (E,Ibz2G:e
固定资产-房屋建筑物 Fixed assets - Buildings s`0IyQXVU
固定资产-机器设备 Fixed assets - Plant and machinery !l Egta[Ql
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e`q*'u1?
固定资产-运输设备 Fixed assets - Automobiles gNc;P[
累计折旧 Accumulated depreciation "z;R"sv\
固定资产减值准备 Impairment of fixed assets 7#NHPn
工程物资-专用材料 Project material - specific materials ~*9Ue@
工程物资-专用设备 Project material - specific equipment El: @l%
工程物资-预付大型设备款 Project material - prepaid for equipment )Y9\>Xj7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5 jUy[w @
在建工程 Construction in progress scYqU7$%T
在建工程减值准备 Impairment of construction in progress =8%*Rrj^
固定资产清理 Disposal of fixed assets <(B|g&A
无形资产-专利权 Intangible assets - patent M)nh~gU
无形资产-非专利技术 Intangible assets - industrial property and know-how O:GAS [O`
无形资产-商标权 Intangible assets - trademark rights Wq"-T.
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无形资产-土地使用权 Intangible assets - land use rights . UH'U\M
无形资产-商誉 Intangible assets - goodwill +!!G0Zj/
无形资产减值准备 Impairment of intangible assets ByO?qft>u
长期待摊费用 Deferred assets C'R6mz% Q?
未确认融资费用 Unrecognized finance fees ,D]g]#Lq
其他长期资产 Other long term assets qxsHhyB_n;
递延税款借项 Deferred assets debits DHv86TvJt
应付票据 Notes payable !pkIaCxs
应付帐款 Trade creditors C&R U
预收帐款 Adanvances from customers Q\T?t
代销商品款 Consignment-in payables ^SKHYo`,,N
其他应交款 Other payable to government RA;/ ?l
其他应付款 Other creditors /&_
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应付股利 Proposed dividends nMfR<%r
待转资产价值 Donated assets k_ywwkG9lU
预计负债 Accrued liabilities 6-0sBB9=u
应付短期债券 Short-term debentures payable v Y0ESc{
其他流动负债 Other current liabilities BV
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预提费用 Accrued expenses Cl-P6NlR".
应付工资 Payroll payable he:z9EG}
应付福利费 Welfare payable jD}h`(bE
短期借款-抵押借款 Bank loans - Short term - pledged ^y KkWB*
短期借款-信用借款 Bank loans - Short term - credit 0NKgtH~+
短期借款-担保借款 Bank loans - Short term - guaranteed YD;d*E%t
一年内到期长期借款 Long term loans due within one year 0a^bAEP
一年内到期长期应付款 Long term payable due within one year `b] wyP
长期借款 Bank loans - Long term !H[01
应付债券-债券面值 Bond payable - Par value LHXR7Fjc
应付债券-债券溢价 Bond payable - Excess dr+(C[=
应付债券-债券折价 Bond payable - Discount }qhYHC
应付债券-应计利息 Bond payable - Accrued interest VB#&`]rdo
长期应付款 Long term payable 1 ]
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专项应付款 Specific payable u'Q82l&Y
其他长期负债 Other long term liabilities _cj=}!I
应交税金-所得税 Tax payable - income tax i$Kx@,O8t
应交税金-增值税 Tax payable - VAT <hiv8/)?
应交税金-营业税 Tax payable - business tax :]]x^wony~
应交税金-消费税 Tax payable - consumable tax "bF52lLu
应交税金-其他 Tax payable - others >]ZE<.
递延税款贷项 Deferred taxation credit Us!ZQ#pP
股本 Share capital 80'@+AD
已归还投资 Investment returned \w>Rmf'
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利润分配-其他转入 Profit appropriation - other transfer in _q4O2Fx0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L8!yP.3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve a$Y{ut0t(
利润分配-提取储备基金 Profit appropriation - reserve fund 0B!(i.w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &rD8ng+$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YG8V\4
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利润分配-利润归还投资 Profit appropriation - return investment by profit .UQ|k,,t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7aKI=
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PnInsf%;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KK2YT/K$SG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares unew
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期初未分配利润 Retained earnings, beginning of the year OuEcoI K
资本公积-股本溢价 Capital surplus - share premium SA&(%f1d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B["+7\c<~
资本公积-接受现金捐赠 Capital surplus - cash donation 1iLo$
资本公积-股权投资准备 Capital surplus - investment reserve =b>TF B=*N
资本公积-拨款转入 Capital surplus - subsidiary 8Q$WwiS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G9LWnyQt
资本公积-其他 Capital surplus - others O6)Po
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oy5K*
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4g8o~JI:v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ".$kOH_:
盈余公积-储备基金 Surplus reserve - reserve fund 'TH[Db'`I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %=9o'Y,4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment njg0MZBqA
主营业务收入 Sales
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主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax g3&nxZ
营业费用 Operating expenses !#W>x49}
管理费用 General and administrative expenses `PL}8ydZ
财务费用 Financial expenses ~ZSX84~@u
投资收益 Investment income 1/w8'Kf'u
其他业务收入 Other operating income }F!Uu
KR
营业外收入 Non-operating income O65`KOPn
补贴收入 Subsidy income IF|;;*Z8
其他业务支出 Other operating expenses T$%QK?B
营业外支出 Non-operating expenses z,x
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所得税 Income tax Xb>SA|6[|
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