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 。 W.B;Dy,Y
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现金 Cash in hand Py&DnG'H
银行存款 Cash in bank ZmJ!ZKKch
其他货币资金-外埠存款Other monetary assets - cash in other cities Nb[zm|.
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'dkKBLsx
其他货币资金-银行汇票 Other monetary assets - bank draft 88K=jo))b
其他货币资金-信用卡 Other monetary assets - credit cards \w
yn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]8Eci^i
其他货币资金-存出投资款 Other monetary assets - cash for investment 7K*\F}2)q
短期投资-股票投资 Investments - Short term - stocks s8/sH];
短期投资-债券投资 Investments - Short term - bonds e 58
短期投资-基金投资 Investments - Short term - funds 7W{xK'|]
短期投资-其他投资 Investments - Short term - others tA*hh"9
短期投资跌价准备 Provision for short-term investment Sqc
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长期股权投资-股票投资 Long term equity investment - stocks ~v
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长期股权投资-其他股权投资 Long term equity investment - others /b44;U`v5-
长期债券投资-债券投资 Long term securities investemnt - bonds ?PMF]ah
长期债券投资-其他债权投资 Long term securities investment - others l'~~hQ{h/
长期投资减值准备 Provision for long-term investment ]VYv>o`2
应收票据 Notes receivable 2
/rDi
应收股利 Dividends receivable dBB;dN
应收利息 Interest receivable efK3{
应收帐款 Trade debtors tHvc*D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -G!W6$Y
预付帐款 Prepayment Qh3V[br
应收补贴款 Allowance receivable #/Ul
W
其他应收款 Other debtors
$O+e+Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,b&-o?.{
其他流动资产 Other current assets h{$mL#J
物资采购 Purchase NI@$"
原材料 Raw materials 't3@dz_dG
包装物 Packing materials POnI&y]
低值易耗品 Low value consumbles [f_4%Now
材料成本差异 Material cost difference Hy?+p{{G
自制半成品 Self-manufactured goods iva?3
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库存商品 Finished goods lzKJy
商品进销差价 Difference between purchase & sales of commodities [RZ}9`V
委托加工物资 Consigned processiong material 1X5*V!u
委托代销商品 Consignment-out 17itC9U
受托代销商品 Consignment-in FXAP]iqo
分期收款发出商品 Goods on instalment sales T:/68b*H\:
存货跌价准备 Provision for obsolete stocks wR x5`
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待摊费用 Prepaid expenses ?r`UBR+[
待处理流动资产损益 Unsettled G/L on current assets >N&C-6W
待处理固定资产损益 Unsettled G/L on fixed assets g^CAT1}
委托贷款-本金 Consignment loan - principle ZL0':7
委托贷款-利息 Consignment loan - interest &TpzJcd"
委托贷款-减值准备 Consignment loan - provision h-^7cHI}
固定资产-房屋建筑物 Fixed assets - Buildings %LL*V|
固定资产-机器设备 Fixed assets - Plant and machinery m((A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;}=4z^^5
固定资产-运输设备 Fixed assets - Automobiles r*n_#&-7
累计折旧 Accumulated depreciation |5ifgSZ
固定资产减值准备 Impairment of fixed assets uSAb
工程物资-专用材料 Project material - specific materials R)
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工程物资-专用设备 Project material - specific equipment v,\2$q/
工程物资-预付大型设备款 Project material - prepaid for equipment l~Em2@c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production HjX!a29Wf
在建工程 Construction in progress AADvk_R
在建工程减值准备 Impairment of construction in progress %(EUZu2
固定资产清理 Disposal of fixed assets +<^TyIJ0
无形资产-专利权 Intangible assets - patent ^G(/;c*=
无形资产-非专利技术 Intangible assets - industrial property and know-how Bn[5M[
无形资产-商标权 Intangible assets - trademark rights q}nL'KQ,n
无形资产-土地使用权 Intangible assets - land use rights q ;@:,^
无形资产-商誉 Intangible assets - goodwill !'-|]xx(
无形资产减值准备 Impairment of intangible assets Fu
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长期待摊费用 Deferred assets p|W <xFk
未确认融资费用 Unrecognized finance fees j3!]wolY
其他长期资产 Other long term assets a ]PS`
递延税款借项 Deferred assets debits w
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应付票据 Notes payable 9Q!X~L|\S
应付帐款 Trade creditors G8JwY\
预收帐款 Adanvances from customers B{D!5{t
代销商品款 Consignment-in payables F-=W7 D:[c
其他应交款 Other payable to government w% Ug9
其他应付款 Other creditors VW7
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应付股利 Proposed dividends ;'\{T#5)
待转资产价值 Donated assets /r4QDwu
预计负债 Accrued liabilities ozs
xqN
应付短期债券 Short-term debentures payable wYf9&}k\4
其他流动负债 Other current liabilities bdn{Y
预提费用 Accrued expenses #>SvYP
应付工资 Payroll payable o'W[v0>
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应付福利费 Welfare payable ` "Gd/
短期借款-抵押借款 Bank loans - Short term - pledged JsOu
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短期借款-信用借款 Bank loans - Short term - credit AT
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短期借款-担保借款 Bank loans - Short term - guaranteed 9w-V +Nf
一年内到期长期借款 Long term loans due within one year {y{&tzZ
一年内到期长期应付款 Long term payable due within one year ,{@,dw`lUz
长期借款 Bank loans - Long term K22' XrN
应付债券-债券面值 Bond payable - Par value l!B)1
应付债券-债券溢价 Bond payable - Excess %hYol89F
应付债券-债券折价 Bond payable - Discount QfI)+pf
应付债券-应计利息 Bond payable - Accrued interest mSWh'1]b.~
长期应付款 Long term payable Wr \rruH6
专项应付款 Specific payable N XwQvm;q
其他长期负债 Other long term liabilities :Fm{U0;"
应交税金-所得税 Tax payable - income tax =h~\nTN
应交税金-增值税 Tax payable - VAT ZaCUc Px
应交税金-营业税 Tax payable - business tax py,B6UB5
应交税金-消费税 Tax payable - consumable tax uT5sLpA|6
应交税金-其他 Tax payable - others IC-k
递延税款贷项 Deferred taxation credit Pkr0|bs*
股本 Share capital ^
fo2sN"
已归还投资 Investment returned zSYh\g"
利润分配-其他转入 Profit appropriation - other transfer in >L#HE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vW\#2[j[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^&o38=70*
利润分配-提取储备基金 Profit appropriation - reserve fund +4k Bd<0Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y;N[#hY#CD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |%F[.9Dp
利润分配-利润归还投资 Profit appropriation - return investment by profit p;S<WJv k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends r?e)2l~C8j
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E%CJM+r!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MIcF"fB![
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @"*8nV#
期初未分配利润 Retained earnings, beginning of the year J%?'Q{
资本公积-股本溢价 Capital surplus - share premium >?b9Xh
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Hz*L,Bh4
资本公积-接受现金捐赠 Capital surplus - cash donation L0_qHLY
资本公积-股权投资准备 Capital surplus - investment reserve qTA@0fL
资本公积-拨款转入 Capital surplus - subsidiary fP41B
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <y+8\m
资本公积-其他 Capital surplus - others JW!SrM xF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Fe(qf>E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EUvxil
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c
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盈余公积-储备基金 Surplus reserve - reserve fund kaxAIk8l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G
S^U6Xef
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bc{#ia
主营业务收入 Sales 90%alG1>y
主营业务成本 Cost of sales D0?l$]aE
主营业务税金及附加 Sales tax ^O
cM)Z6h
营业费用 Operating expenses d%$'Y|
管理费用 General and administrative expenses qMAH~P0u
财务费用 Financial expenses sR`WV6!9
投资收益 Investment income [XA
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其他业务收入 Other operating income o0:[,ock
营业外收入 Non-operating income b46
9
补贴收入 Subsidy income W
s!N%%g
其他业务支出 Other operating expenses :@6,|2be=
营业外支出 Non-operating expenses ~eH+*U|\|M
所得税 Income tax %DAF26t
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