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 。 }LNpr
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现金 Cash in hand P`HE3?r
银行存款 Cash in bank )o'&f"/
其他货币资金-外埠存款Other monetary assets - cash in other cities lvi~GZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check (5%OAjW
其他货币资金-银行汇票 Other monetary assets - bank draft d%Zt]1$
其他货币资金-信用卡 Other monetary assets - credit cards 4/$ $?w4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit lHwQ'/r
其他货币资金-存出投资款 Other monetary assets - cash for investment iWu$$IV?-
短期投资-股票投资 Investments - Short term - stocks ^'=J'Q
短期投资-债券投资 Investments - Short term - bonds "
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短期投资-基金投资 Investments - Short term - funds ![Z'jCpy
短期投资-其他投资 Investments - Short term - others i,BE]w
短期投资跌价准备 Provision for short-term investment "Y9
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长期股权投资-股票投资 Long term equity investment - stocks _dY6Ip%
长期股权投资-其他股权投资 Long term equity investment - others F8km8lPQl
长期债券投资-债券投资 Long term securities investemnt - bonds <qs>c<Vj
长期债券投资-其他债权投资 Long term securities investment - others o'@VDGS`
长期投资减值准备 Provision for long-term investment 4,kT4_&,
应收票据 Notes receivable mT;1KE{J{
应收股利 Dividends receivable :tY;K2wDM
应收利息 Interest receivable yZbO{PMr
应收帐款 Trade debtors p%_#"dkC7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D}l^ow
预付帐款 Prepayment g4<w6eB
应收补贴款 Allowance receivable NaC^q*>9
其他应收款 Other debtors [G^ir
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 NrVrR80Y
物资采购 Purchase _ 97
原材料 Raw materials F.mS,W]
包装物 Packing materials iCCY222:
低值易耗品 Low value consumbles 4A:@+n%3m
材料成本差异 Material cost difference PZ~uHX_d>
自制半成品 Self-manufactured goods !']=7It{
库存商品 Finished goods r*<)QP^B~
商品进销差价 Difference between purchase & sales of commodities E~xK1x"
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out LD5n_W
受托代销商品 Consignment-in `/JJ\`Pu
分期收款发出商品 Goods on instalment sales `<2y
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存货跌价准备 Provision for obsolete stocks ,x}p
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待摊费用 Prepaid expenses "; tl>Ot
待处理流动资产损益 Unsettled G/L on current assets S`TP#uzKu]
待处理固定资产损益 Unsettled G/L on fixed assets L3P _
委托贷款-本金 Consignment loan - principle ?y!0QAIXK
委托贷款-利息 Consignment loan - interest Ub%+8M
委托贷款-减值准备 Consignment loan - provision ^EE3E'
固定资产-房屋建筑物 Fixed assets - Buildings t0p^0
固定资产-机器设备 Fixed assets - Plant and machinery l2KR=&SX/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GQoaBO.
固定资产-运输设备 Fixed assets - Automobiles ?J,hv'L]
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets TLzg*
工程物资-专用材料 Project material - specific materials )Ac+5bs
工程物资-专用设备 Project material - specific equipment P0,)
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工程物资-预付大型设备款 Project material - prepaid for equipment JX(J Z/8B^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M%+l21&
在建工程 Construction in progress ,T?8??bZ
在建工程减值准备 Impairment of construction in progress .Y[sQO~%
固定资产清理 Disposal of fixed assets {`BC$V
无形资产-专利权 Intangible assets - patent {4Cn/}7Ly^
无形资产-非专利技术 Intangible assets - industrial property and know-how JzMPLmgG/
无形资产-商标权 Intangible assets - trademark rights ~M`QFF
无形资产-土地使用权 Intangible assets - land use rights LF?83P,UJ#
无形资产-商誉 Intangible assets - goodwill S#dkJu]]#
无形资产减值准备 Impairment of intangible assets 'h_PJ%
长期待摊费用 Deferred assets Urur/_]-%
未确认融资费用 Unrecognized finance fees 7$'%*|C.
其他长期资产 Other long term assets [TvH7ott'1
递延税款借项 Deferred assets debits gP1~N^hke]
应付票据 Notes payable \ Xow#@[
应付帐款 Trade creditors <@ D`16%&
预收帐款 Adanvances from customers h.FC:ym"
代销商品款 Consignment-in payables KB!.N[!v
其他应交款 Other payable to government \9dSI
其他应付款 Other creditors u{xjFx-
应付股利 Proposed dividends O=
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待转资产价值 Donated assets iX qB-4"
预计负债 Accrued liabilities K-F@OSK'
应付短期债券 Short-term debentures payable ja
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其他流动负债 Other current liabilities ZYZQ?FN
预提费用 Accrued expenses &-W5T?Sl
应付工资 Payroll payable 6*%3O=*
应付福利费 Welfare payable U
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短期借款-抵押借款 Bank loans - Short term - pledged WH2?_U-8h
短期借款-信用借款 Bank loans - Short term - credit Oi +(`
短期借款-担保借款 Bank loans - Short term - guaranteed #k5WTcE
一年内到期长期借款 Long term loans due within one year `X]TIMc:Ad
一年内到期长期应付款 Long term payable due within one year Y ::\;s
长期借款 Bank loans - Long term K[Bq,nPo
应付债券-债券面值 Bond payable - Par value iD
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应付债券-债券溢价 Bond payable - Excess Hi #'h
应付债券-债券折价 Bond payable - Discount [?VYxX@
应付债券-应计利息 Bond payable - Accrued interest }q9;..oL
长期应付款 Long term payable WV_y@H_
专项应付款 Specific payable 4a]m=]Hm
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax zlzr;7m
应交税金-增值税 Tax payable - VAT 8`}(N^=}
应交税金-营业税 Tax payable - business tax ei
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应交税金-消费税 Tax payable - consumable tax qG3 [5lti
应交税金-其他 Tax payable - others x;"!
递延税款贷项 Deferred taxation credit
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股本 Share capital [q]"_4L0;d
已归还投资 Investment returned }
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利润分配-其他转入 Profit appropriation - other transfer in ?n)r1m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z)"7qqA
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g{wIdV
利润分配-提取储备基金 Profit appropriation - reserve fund '(A)^K>+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .CH0PK=l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _l,?Y;OF
利润分配-利润归还投资 Profit appropriation - return investment by profit =t1.j=oC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !PUbaF-.6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?T-6|vZA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7qSlqA<Hs
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $~c?qU
期初未分配利润 Retained earnings, beginning of the year uV.3g 1m
资本公积-股本溢价 Capital surplus - share premium $,"{g
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _Ki
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资本公积-接受现金捐赠 Capital surplus - cash donation 2Cn^<(F^4I
资本公积-股权投资准备 Capital surplus - investment reserve Q#xeu
资本公积-拨款转入 Capital surplus - subsidiary M"[s5=:Lo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others wJ-G7V,)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j eF1{ %
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M$g%kqa
盈余公积-储备基金 Surplus reserve - reserve fund :/fG %e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CBdSgHA3>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?l#9ydi?
主营业务收入 Sales =
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主营业务成本 Cost of sales /!ZeMY:x
主营业务税金及附加 Sales tax eIc~J!?<&V
营业费用 Operating expenses M iIH&z
管理费用 General and administrative expenses avxI\t
wAU
财务费用 Financial expenses :0>wm@qCQ
投资收益 Investment income "6rZn_H/|
其他业务收入 Other operating income G?12?2
营业外收入 Non-operating income ^57[&{MuBF
补贴收入 Subsidy income *FDz20S
其他业务支出 Other operating expenses Nw $io8:d
营业外支出 Non-operating expenses p3O%|)yV
所得税 Income tax ~LGkc
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