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 。 <r1N6(n
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现金 Cash in hand -H;%1y$A-
银行存款 Cash in bank 6$l6>A
其他货币资金-外埠存款Other monetary assets - cash in other cities x9Qa.Jmj
其他货币资金-银行本票 Other monetary assets - cashier‘s check S[_Hc$7U
其他货币资金-银行汇票 Other monetary assets - bank draft JuD$CHg;#
其他货币资金-信用卡 Other monetary assets - credit cards R8uiLZd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +EnJy
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其他货币资金-存出投资款 Other monetary assets - cash for investment =u+.o<
短期投资-股票投资 Investments - Short term - stocks %~ RO
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短期投资-债券投资 Investments - Short term - bonds 2qY+-yOEt
短期投资-基金投资 Investments - Short term - funds pK
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短期投资-其他投资 Investments - Short term - others 3cp"UU}.
短期投资跌价准备 Provision for short-term investment t\p_QWnF
长期股权投资-股票投资 Long term equity investment - stocks Q%AD6G(7
长期股权投资-其他股权投资 Long term equity investment - others ;h
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长期债券投资-债券投资 Long term securities investemnt - bonds Ny
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长期债券投资-其他债权投资 Long term securities investment - others >;ucwLi
长期投资减值准备 Provision for long-term investment NV
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应收票据 Notes receivable ke(LjRS
应收股利 Dividends receivable -i}@o1o\
应收利息 Interest receivable &;)6G1X1
应收帐款 Trade debtors /wjL<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9%VN
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预付帐款 Prepayment 'yWv @)
应收补贴款 Allowance receivable n,Z B-"dW
其他应收款 Other debtors (S@H'G"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /y\KLa
其他流动资产 Other current assets u/D=&"tL
物资采购 Purchase wN])"bmB
原材料 Raw materials 9J$z/j;X
包装物 Packing materials -9
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低值易耗品 Low value consumbles ,a I0Aw
材料成本差异 Material cost difference CENA!W
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自制半成品 Self-manufactured goods CPI7&jqu
库存商品 Finished goods );$L#XpB
商品进销差价 Difference between purchase & sales of commodities 7@.UkBOx
委托加工物资 Consigned processiong material )32BM+f"77
委托代销商品 Consignment-out hb>,\46}
受托代销商品 Consignment-in |<@X* #X5
分期收款发出商品 Goods on instalment sales . <|7BHL
存货跌价准备 Provision for obsolete stocks &k5 Z|d|
待摊费用 Prepaid expenses !/w<F{cl
待处理流动资产损益 Unsettled G/L on current assets mn=G6h
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待处理固定资产损益 Unsettled G/L on fixed assets /CtR|~w L
委托贷款-本金 Consignment loan - principle pvJsSX
委托贷款-利息 Consignment loan - interest T[iwP~l
委托贷款-减值准备 Consignment loan - provision HDyus5g
固定资产-房屋建筑物 Fixed assets - Buildings zl:
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固定资产-机器设备 Fixed assets - Plant and machinery a9ab>2G?FR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y%UfwbX!g
固定资产-运输设备 Fixed assets - Automobiles o3hsPzOQx
累计折旧 Accumulated depreciation =NH
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固定资产减值准备 Impairment of fixed assets 5o~
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工程物资-专用材料 Project material - specific materials _RFTm.9&
工程物资-专用设备 Project material - specific equipment xQ
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工程物资-预付大型设备款 Project material - prepaid for equipment zkdyfl5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :bL
LN
在建工程 Construction in progress #:v e3gWl
在建工程减值准备 Impairment of construction in progress "%aJ'l2
固定资产清理 Disposal of fixed assets Xi'y-cV
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无形资产-专利权 Intangible assets - patent R}Ih~zw
无形资产-非专利技术 Intangible assets - industrial property and know-how 1{oq8LB
无形资产-商标权 Intangible assets - trademark rights a
X >bC-
无形资产-土地使用权 Intangible assets - land use rights '3f"#fF6
无形资产-商誉 Intangible assets - goodwill TR8<=
无形资产减值准备 Impairment of intangible assets 1/Pou)D
长期待摊费用 Deferred assets JDi|]JY
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets ZB'/DO=i
递延税款借项 Deferred assets debits R=IZFwr
应付票据 Notes payable ~+{OSx<
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应付帐款 Trade creditors :XK.A
预收帐款 Adanvances from customers We#u-#k_O
代销商品款 Consignment-in payables , C88%k
其他应交款 Other payable to government \v7M`! &
其他应付款 Other creditors R 2uo ZA,
应付股利 Proposed dividends n|vIo)
待转资产价值 Donated assets KZ/U2.{O<
预计负债 Accrued liabilities %aU4d
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应付短期债券 Short-term debentures payable #Sj:U1x
其他流动负债 Other current liabilities y K~;LV
预提费用 Accrued expenses DFKU?#R
应付工资 Payroll payable (yv&&Jc
应付福利费 Welfare payable uI7 d?s
短期借款-抵押借款 Bank loans - Short term - pledged 8[SiIuIV
短期借款-信用借款 Bank loans - Short term - credit ~3Y)o|D3
短期借款-担保借款 Bank loans - Short term - guaranteed nz:I\yA
一年内到期长期借款 Long term loans due within one year oagxTFh8~
一年内到期长期应付款 Long term payable due within one year /sf:.TpVh
长期借款 Bank loans - Long term ~^QL"p:5|
应付债券-债券面值 Bond payable - Par value n$Z@7r
应付债券-债券溢价 Bond payable - Excess cB
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应付债券-债券折价 Bond payable - Discount g&y'#,'Q~,
应付债券-应计利息 Bond payable - Accrued interest \}Jy=[
长期应付款 Long term payable bv`gjR
专项应付款 Specific payable C2;qSKG3{m
其他长期负债 Other long term liabilities |:SBkM,
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT 'v.i' 6
应交税金-营业税 Tax payable - business tax 6D,xs}j1
应交税金-消费税 Tax payable - consumable tax 5|!x0H;
应交税金-其他 Tax payable - others P g.PD,&U
递延税款贷项 Deferred taxation credit
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股本 Share capital cg$@x\fJ
已归还投资 Investment returned F gM<2$h
利润分配-其他转入 Profit appropriation - other transfer in 6CBk,2DswI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^GG6%=g'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {dV#"+
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [L 0`B9TD~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aJlSIw*Q,
利润分配-利润归还投资 Profit appropriation - return investment by profit W-:gU!{*#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U`_(Lq%5W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mw9;LNi\D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N"MuAUB:K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4:-h\%
期初未分配利润 Retained earnings, beginning of the year &K5wCNX1
资本公积-股本溢价 Capital surplus - share premium jy`jxOoG~Z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @e# eAJhU
资本公积-接受现金捐赠 Capital surplus - cash donation ru,]!YPJE2
资本公积-股权投资准备 Capital surplus - investment reserve _Z'j%/-4@D
资本公积-拨款转入 Capital surplus - subsidiary 7q*L-Xe]k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YHN@?}T()
资本公积-其他 Capital surplus - others )=TD}Xb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @BWroNg{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '+1<7jl&I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z,/BPK<e
盈余公积-储备基金 Surplus reserve - reserve fund .8hB <G
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :nYl]Rm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `An`"$z
主营业务收入 Sales h(!x&kZq.
主营业务成本 Cost of sales VyH'7_aU
主营业务税金及附加 Sales tax .a\b_[+W
营业费用 Operating expenses <d~P;R(@
管理费用 General and administrative expenses xg %EQ
财务费用 Financial expenses )Q\nR`k
投资收益 Investment income 0Qvbc}KP8
其他业务收入 Other operating income rmmN2+H
营业外收入 Non-operating income p_S8m|%
补贴收入 Subsidy income
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其他业务支出 Other operating expenses @K/}Ob4
营业外支出 Non-operating expenses 1a4HThDXP
所得税 Income tax I`k
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