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 。 >'#
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现金 Cash in hand T:Dp+m!\{
银行存款 Cash in bank LPbZ.
其他货币资金-外埠存款Other monetary assets - cash in other cities _%Ay\4H^\
其他货币资金-银行本票 Other monetary assets - cashier‘s check pfW0)V1t
其他货币资金-银行汇票 Other monetary assets - bank draft 620y[iiK$
其他货币资金-信用卡 Other monetary assets - credit cards jnFCtCB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2Mx9Kd'a
r
其他货币资金-存出投资款 Other monetary assets - cash for investment }zVPdBRfm
短期投资-股票投资 Investments - Short term - stocks !pI)i*V|
短期投资-债券投资 Investments - Short term - bonds ~o`I[-g)
短期投资-基金投资 Investments - Short term - funds q#B^yk|Y
短期投资-其他投资 Investments - Short term - others &F"Mkyf
短期投资跌价准备 Provision for short-term investment <Gzy*1
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长期股权投资-股票投资 Long term equity investment - stocks +~J
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长期股权投资-其他股权投资 Long term equity investment - others .)^@[yrkz
长期债券投资-债券投资 Long term securities investemnt - bonds jh.W$.Oq
长期债券投资-其他债权投资 Long term securities investment - others iK%<0m
长期投资减值准备 Provision for long-term investment za7h.yK }
应收票据 Notes receivable <^VZ4$j
应收股利 Dividends receivable q4vu r>m6
应收利息 Interest receivable }x4,a6^
应收帐款 Trade debtors bL5z%bV
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *W q{ :k
预付帐款 Prepayment T{u!4Yu
应收补贴款 Allowance receivable DsY-JBDvoz
其他应收款 Other debtors D"fE )@Q@Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ann!"s_
其他流动资产 Other current assets NUBzm nA>8
物资采购 Purchase /=4P<&J
原材料 Raw materials yv4ki5u`
包装物 Packing materials cA ;'~[
低值易耗品 Low value consumbles ITh1|yP
材料成本差异 Material cost difference P%>? O :a
自制半成品 Self-manufactured goods Ltpd:c
库存商品 Finished goods y|b|_eE?{
商品进销差价 Difference between purchase & sales of commodities MrjET!`.jC
委托加工物资 Consigned processiong material 'X{cDdS^
委托代销商品 Consignment-out "/hM&
受托代销商品 Consignment-in J=67As
分期收款发出商品 Goods on instalment sales %>'2E!%
存货跌价准备 Provision for obsolete stocks ,LZ6Wu$P
待摊费用 Prepaid expenses jJl6H~
"q
待处理流动资产损益 Unsettled G/L on current assets 6\4ny 0
待处理固定资产损益 Unsettled G/L on fixed assets }(O/ y-
委托贷款-本金 Consignment loan - principle \/4ipU.
委托贷款-利息 Consignment loan - interest Fa^5.p
委托贷款-减值准备 Consignment loan - provision wJh|$Vn
固定资产-房屋建筑物 Fixed assets - Buildings HTI1eLZ2
固定资产-机器设备 Fixed assets - Plant and machinery 8%JxXtWW`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G5Y5_r6Gu
固定资产-运输设备 Fixed assets - Automobiles a_I!2w<I
累计折旧 Accumulated depreciation CFqoD
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固定资产减值准备 Impairment of fixed assets
qEKTSet?
工程物资-专用材料 Project material - specific materials ,.tT9?
m
工程物资-专用设备 Project material - specific equipment evPr~_
工程物资-预付大型设备款 Project material - prepaid for equipment Pgg6(O9}B^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NAhV8
在建工程 Construction in progress 8 f%@:}H
在建工程减值准备 Impairment of construction in progress +Tc4+q!
固定资产清理 Disposal of fixed assets gs 8w/
无形资产-专利权 Intangible assets - patent z
h0 m3|9O
无形资产-非专利技术 Intangible assets - industrial property and know-how I#@iA!
无形资产-商标权 Intangible assets - trademark rights "^gZ
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无形资产-土地使用权 Intangible assets - land use rights FCQoz"M
无形资产-商誉 Intangible assets - goodwill 3tI=?E#
无形资产减值准备 Impairment of intangible assets >b,o
yM
长期待摊费用 Deferred assets ([UuO}m-
未确认融资费用 Unrecognized finance fees )7=B]{B_
其他长期资产 Other long term assets \(.&E`r
递延税款借项 Deferred assets debits qf+jfc(Iby
应付票据 Notes payable aGNVqS%y
应付帐款 Trade creditors _~_04p
预收帐款 Adanvances from customers ;_K+b,
代销商品款 Consignment-in payables ? AP2Opsl
其他应交款 Other payable to government b$[_(QUw
其他应付款 Other creditors [y}/QPR
应付股利 Proposed dividends wq_c^Ioy
待转资产价值 Donated assets $ZY
EH
预计负债 Accrued liabilities Gk,{{:M:5
应付短期债券 Short-term debentures payable jpyV52
其他流动负债 Other current liabilities &d`Umm]
预提费用 Accrued expenses +,7dj:0S
应付工资 Payroll payable wQ!~c2a<8
应付福利费 Welfare payable 3/:O8H
短期借款-抵押借款 Bank loans - Short term - pledged gB&]kHLO
短期借款-信用借款 Bank loans - Short term - credit *jGB/ y
短期借款-担保借款 Bank loans - Short term - guaranteed E xKH%I
一年内到期长期借款 Long term loans due within one year ?1 r@r
一年内到期长期应付款 Long term payable due within one year <qZXpQ#
长期借款 Bank loans - Long term Q l%7wrK
应付债券-债券面值 Bond payable - Par value ^j'; 4'
应付债券-债券溢价 Bond payable - Excess \l{*1lQ`
应付债券-债券折价 Bond payable - Discount NmST1pMk
应付债券-应计利息 Bond payable - Accrued interest Ol9U^
长期应付款 Long term payable [ar:zlV8
专项应付款 Specific payable *)ed( +b
其他长期负债 Other long term liabilities =b32E^z,
应交税金-所得税 Tax payable - income tax :tdx:
应交税金-增值税 Tax payable - VAT 52m^jT Sx
应交税金-营业税 Tax payable - business tax v Q+}rHf`[
应交税金-消费税 Tax payable - consumable tax s6Bt)8A
应交税金-其他 Tax payable - others tzi+A;>c(v
递延税款贷项 Deferred taxation credit C-qsyJgZy
股本 Share capital _XXK1H x
已归还投资 Investment returned 9Q]v#&1
利润分配-其他转入 Profit appropriation - other transfer in A/{pG#if]3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nX5*pTfjL3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kBIF[.v(\
利润分配-提取储备基金 Profit appropriation - reserve fund h\'GL(?DBI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s7I*=}{g0.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^K@r!)We
利润分配-利润归还投资 Profit appropriation - return investment by profit =t@m:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WeuV+}\b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "x9xJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Mn>dI@/gM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T_Z@uZom.
期初未分配利润 Retained earnings, beginning of the year <tf4j3lwH
资本公积-股本溢价 Capital surplus - share premium &-<"HW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }Bc'(2A;,
资本公积-接受现金捐赠 Capital surplus - cash donation
a[";K,
资本公积-股权投资准备 Capital surplus - investment reserve dtA- 4Ndm
资本公积-拨款转入 Capital surplus - subsidiary `"AjbCL
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Vnh
+2XiK
资本公积-其他 Capital surplus - others edGV[=]F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *^Zt5 zk
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oge^2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x)"=
*Jj
盈余公积-储备基金 Surplus reserve - reserve fund HZ8
j[kO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [.6>%G1C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]~WP;o
主营业务收入 Sales z
mr=iK
主营业务成本 Cost of sales Redp'rXT<h
主营业务税金及附加 Sales tax [2i+f<
营业费用 Operating expenses C^nL{ZP,
管理费用 General and administrative expenses 32~Tf,
财务费用 Financial expenses ~lDLdUs
投资收益 Investment income <$
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其他业务收入 Other operating income h4?+/jk7
营业外收入 Non-operating income $nn~K
补贴收入 Subsidy income V]q{N-Iq
其他业务支出 Other operating expenses ?b#?Vz
营业外支出 Non-operating expenses QMtt:f]?i
所得税 Income tax #> CN,eiZ
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