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 。 .BTT*vL-
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现金 Cash in hand lukRFN>c"
银行存款 Cash in bank xF>w r
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其他货币资金-外埠存款Other monetary assets - cash in other cities bL#TR;*]
其他货币资金-银行本票 Other monetary assets - cashier‘s check Rl!WH%;c[X
其他货币资金-银行汇票 Other monetary assets - bank draft j%<@uiu
其他货币资金-信用卡 Other monetary assets - credit cards [eik<1=,~?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &T.P7nJ=
其他货币资金-存出投资款 Other monetary assets - cash for investment g
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短期投资-股票投资 Investments - Short term - stocks tKViM@T
短期投资-债券投资 Investments - Short term - bonds ^[NmNi*
短期投资-基金投资 Investments - Short term - funds cmLu T/oV
短期投资-其他投资 Investments - Short term - others TKydOw@P"
短期投资跌价准备 Provision for short-term investment o
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长期股权投资-股票投资 Long term equity investment - stocks ng6p#F,3
长期股权投资-其他股权投资 Long term equity investment - others Y##P9^zH1
长期债券投资-债券投资 Long term securities investemnt - bonds -Af`AX
长期债券投资-其他债权投资 Long term securities investment - others XD>@EYN<X
长期投资减值准备 Provision for long-term investment <NsT[r~C
应收票据 Notes receivable f6C+2L+Hr
应收股利 Dividends receivable .Bn2;nO
应收利息 Interest receivable bg. KkJMrR
应收帐款 Trade debtors .`=PE&xq
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8LKZ3Y|
预付帐款 Prepayment !@ '2
应收补贴款 Allowance receivable j[eEyCW[)
其他应收款 Other debtors ~ ?_Z!eS
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Pz!yIj
其他流动资产 Other current assets B{KD ]
物资采购 Purchase bW3o%srxa
原材料 Raw materials 6 Izv&
包装物 Packing materials 6%y: hLT
低值易耗品 Low value consumbles k&;L(D
材料成本差异 Material cost difference ?wY.B
自制半成品 Self-manufactured goods WSwmX3rn
库存商品 Finished goods c?Qg:yU
商品进销差价 Difference between purchase & sales of commodities :Djp\
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委托加工物资 Consigned processiong material $B/cj^3
委托代销商品 Consignment-out 1mM52q.R4
受托代销商品 Consignment-in }7v2GfEkM
分期收款发出商品 Goods on instalment sales fX|,s2-FW
存货跌价准备 Provision for obsolete stocks >>xV-1h:
待摊费用 Prepaid expenses E6)mBAE
待处理流动资产损益 Unsettled G/L on current assets nClU5
待处理固定资产损益 Unsettled G/L on fixed assets +rX,Sl`/
委托贷款-本金 Consignment loan - principle FZ/&[;E!
委托贷款-利息 Consignment loan - interest [: j_Y3-9
委托贷款-减值准备 Consignment loan - provision 0:8'Ov(
固定资产-房屋建筑物 Fixed assets - Buildings Uij$
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固定资产-机器设备 Fixed assets - Plant and machinery gJ7puN
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }y/t~f+
固定资产-运输设备 Fixed assets - Automobiles *?'T8yf^
累计折旧 Accumulated depreciation S>Y?QQ3#wp
固定资产减值准备 Impairment of fixed assets 2>s;xZ@/'R
工程物资-专用材料 Project material - specific materials ?A>-_B
工程物资-专用设备 Project material - specific equipment i
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工程物资-预付大型设备款 Project material - prepaid for equipment M
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "de:plMofy
在建工程 Construction in progress (*]Y<
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在建工程减值准备 Impairment of construction in progress Z;:-8 HPDY
固定资产清理 Disposal of fixed assets p,fin?nW c
无形资产-专利权 Intangible assets - patent ha5\T'
无形资产-非专利技术 Intangible assets - industrial property and know-how >?KyPp
无形资产-商标权 Intangible assets - trademark rights R4;6Oi)
无形资产-土地使用权 Intangible assets - land use rights D bJ(N h
无形资产-商誉 Intangible assets - goodwill 4|thDb)]
无形资产减值准备 Impairment of intangible assets `^[ra%a
长期待摊费用 Deferred assets &aOOG8l
未确认融资费用 Unrecognized finance fees &jcr7{cD
其他长期资产 Other long term assets f*Bc`+G
递延税款借项 Deferred assets debits +`FY
应付票据 Notes payable /[
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应付帐款 Trade creditors &I= q%
预收帐款 Adanvances from customers E{J;-+t
代销商品款 Consignment-in payables c,^-nH'X>
其他应交款 Other payable to government kOO2 ?L|Z
其他应付款 Other creditors ?9"glzxr
应付股利 Proposed dividends @P?*<b{
待转资产价值 Donated assets ^;d;b<
预计负债 Accrued liabilities =JkSq J)?
应付短期债券 Short-term debentures payable '%N
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其他流动负债 Other current liabilities 8iRQPV-"_
预提费用 Accrued expenses V96BtVsB
应付工资 Payroll payable W
RCi!
应付福利费 Welfare payable +W`~bX+
短期借款-抵押借款 Bank loans - Short term - pledged e{=$4F
短期借款-信用借款 Bank loans - Short term - credit /~:ztv\$M"
短期借款-担保借款 Bank loans - Short term - guaranteed c9@*
一年内到期长期借款 Long term loans due within one year :
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一年内到期长期应付款 Long term payable due within one year paY%pU
长期借款 Bank loans - Long term >e%Po,Fg$
应付债券-债券面值 Bond payable - Par value (WC<X Kf
应付债券-债券溢价 Bond payable - Excess 7w|s8B
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest k?,g:[4!
长期应付款 Long term payable e_SlM=_u
专项应付款 Specific payable hS
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其他长期负债 Other long term liabilities )XFMlSx)
应交税金-所得税 Tax payable - income tax 5:wf"3%%
应交税金-增值税 Tax payable - VAT O{PRK5 ^h
应交税金-营业税 Tax payable - business tax ?zEgN!\R)
应交税金-消费税 Tax payable - consumable tax I
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应交税金-其他 Tax payable - others W7 $yE},z
递延税款贷项 Deferred taxation credit vs+N{ V
股本 Share capital hwJ.M4
已归还投资 Investment returned M6>l%
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利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2B#\683
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PNq#o%q
利润分配-提取储备基金 Profit appropriation - reserve fund %zGPF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `#hy'S:e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Tn|reXc0e
利润分配-利润归还投资 Profit appropriation - return investment by profit |zf||ju
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4d O>L"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^,3 >}PU
期初未分配利润 Retained earnings, beginning of the year Q]\xO/
资本公积-股本溢价 Capital surplus - share premium p w,.*N3P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Aq-v3$XL
资本公积-接受现金捐赠 Capital surplus - cash donation {)+/w"^.
资本公积-股权投资准备 Capital surplus - investment reserve *UTk. :G5
资本公积-拨款转入 Capital surplus - subsidiary :?,&u,8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tU(6%zvR
资本公积-其他 Capital surplus - others S"dQ@r9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5v]xk?Eb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +CACs7tV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JO$0Z
盈余公积-储备基金 Surplus reserve - reserve fund >U17BGJ.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |D\ ukml
盈余公积-利润归还投资 Surplus reserve - reture investment by investment wZ\0<skU
主营业务收入 Sales E'C[+iK6,
主营业务成本 Cost of sales (mzyA%;W
主营业务税金及附加 Sales tax /w|YNDA]j
营业费用 Operating expenses }.Ug`7%G
管理费用 General and administrative expenses ,yC~{H
财务费用 Financial expenses rkD(KG9E
投资收益 Investment income te`4*t
其他业务收入 Other operating income )_BteLo-
营业外收入 Non-operating income :r\<DVj
补贴收入 Subsidy income )TxhJB5|
其他业务支出 Other operating expenses V; ChrmE
营业外支出 Non-operating expenses (Fu9lW}n
所得税 Income tax i}Y:o}
$HaM,
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