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 。 ds<2I,t
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现金 Cash in hand ;@oN s-
银行存款 Cash in bank bKMy|_
其他货币资金-外埠存款Other monetary assets - cash in other cities I=`U7
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其他货币资金-银行本票 Other monetary assets - cashier‘s check NXrJfp
其他货币资金-银行汇票 Other monetary assets - bank draft cQ
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其他货币资金-信用卡 Other monetary assets - credit cards VAHh~Q6 ;e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks Po^?QVJ7
短期投资-债券投资 Investments - Short term - bonds ?67Y-\}
短期投资-基金投资 Investments - Short term - funds "ut39si
短期投资-其他投资 Investments - Short term - others GjvOM y
短期投资跌价准备 Provision for short-term investment #Lh;CSS
长期股权投资-股票投资 Long term equity investment - stocks 9y"@(
长期股权投资-其他股权投资 Long term equity investment - others <Zmg#
长期债券投资-债券投资 Long term securities investemnt - bonds '-Vt|O_Q
长期债券投资-其他债权投资 Long term securities investment - others hcsP2
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长期投资减值准备 Provision for long-term investment | ATvS2
应收票据 Notes receivable EM(g
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应收股利 Dividends receivable YJT&{jYi
应收利息 Interest receivable V17%=bCZ5[
应收帐款 Trade debtors 52Z2]T
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w;4<h8Wn5
预付帐款 Prepayment <L8'! q}
应收补贴款 Allowance receivable "R;U/+
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors EE06h-n s
其他流动资产 Other current assets aC8} d
物资采购 Purchase RbOUfD(J4
原材料 Raw materials y51e%n$
包装物 Packing materials /
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低值易耗品 Low value consumbles z]_wjYn Z
材料成本差异 Material cost difference 3M[!N
自制半成品 Self-manufactured goods ?]_$Dcmx
库存商品 Finished goods B9jC?I |`
商品进销差价 Difference between purchase & sales of commodities *&^Pj%DX
委托加工物资 Consigned processiong material t%/&c::(6
委托代销商品 Consignment-out l<58A7
受托代销商品 Consignment-in /T0F"e)Ci
分期收款发出商品 Goods on instalment sales 6H.0vN&
存货跌价准备 Provision for obsolete stocks hF~n)oQ
待摊费用 Prepaid expenses Rq'S>#e
待处理流动资产损益 Unsettled G/L on current assets nS }<-s
待处理固定资产损益 Unsettled G/L on fixed assets 7rc0yB
委托贷款-本金 Consignment loan - principle d;Ym=YHJtn
委托贷款-利息 Consignment loan - interest un mJbY;t
委托贷款-减值准备 Consignment loan - provision 7WLy:E"
固定资产-房屋建筑物 Fixed assets - Buildings dVtG/0
固定资产-机器设备 Fixed assets - Plant and machinery %}SrL*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dd %6t
固定资产-运输设备 Fixed assets - Automobiles -">;-3,K
累计折旧 Accumulated depreciation AUG#_HE]k
固定资产减值准备 Impairment of fixed assets z% ?+AM)P
工程物资-专用材料 Project material - specific materials xX&+WR
工程物资-专用设备 Project material - specific equipment 'urafE4M
工程物资-预付大型设备款 Project material - prepaid for equipment we//|fA<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^eY!U%.
在建工程 Construction in progress cKca;SNql1
在建工程减值准备 Impairment of construction in progress %D{6[8
固定资产清理 Disposal of fixed assets V(I8=rVH
无形资产-专利权 Intangible assets - patent :'X &bn
无形资产-非专利技术 Intangible assets - industrial property and know-how y&$A+peJ1
无形资产-商标权 Intangible assets - trademark rights 1hY{k{+o
无形资产-土地使用权 Intangible assets - land use rights =7=]{Cx[
无形资产-商誉 Intangible assets - goodwill pK>N-/?a
无形资产减值准备 Impairment of intangible assets C2kPMB=Xo
长期待摊费用 Deferred assets l
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未确认融资费用 Unrecognized finance fees O3,jg|,
其他长期资产 Other long term assets w3ResQ
递延税款借项 Deferred assets debits O m|_{
应付票据 Notes payable ;WQve_\
应付帐款 Trade creditors ~w+c8c8pW
预收帐款 Adanvances from customers gh]cXuph
代销商品款 Consignment-in payables hD 82tr
其他应交款 Other payable to government e8a+2.!&\
其他应付款 Other creditors Z"xvh81P
应付股利 Proposed dividends Di6 ?[(8
待转资产价值 Donated assets Q~
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预计负债 Accrued liabilities Rsm^Z!sn
应付短期债券 Short-term debentures payable 6xx ?A>:
其他流动负债 Other current liabilities \;Biq`
预提费用 Accrued expenses Gx/Oi)&/
应付工资 Payroll payable 1v27;Q<+Q
应付福利费 Welfare payable >1Ibc=}g
短期借款-抵押借款 Bank loans - Short term - pledged Rh{f5-
短期借款-信用借款 Bank loans - Short term - credit _
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短期借款-担保借款 Bank loans - Short term - guaranteed j_?FmX
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一年内到期长期借款 Long term loans due within one year b{&)6M)zo
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term By!o3}~g
应付债券-债券面值 Bond payable - Par value }j)e6>K])
应付债券-债券溢价 Bond payable - Excess jvL[
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应付债券-债券折价 Bond payable - Discount Ax7[;|2
应付债券-应计利息 Bond payable - Accrued interest <)H9V-5aZ
长期应付款 Long term payable )*J^K?!S
专项应付款 Specific payable U?Zq6_M&
其他长期负债 Other long term liabilities $7ZX]%<s
应交税金-所得税 Tax payable - income tax $qnZl'O>
应交税金-增值税 Tax payable - VAT FDs>m
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应交税金-营业税 Tax payable - business tax -GrE}L
应交税金-消费税 Tax payable - consumable tax Ee! 4xg
应交税金-其他 Tax payable - others +7.',@8_V
递延税款贷项 Deferred taxation credit U%QI
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股本 Share capital kbQ>a5`,x
已归还投资 Investment returned E{`fF8]K
利润分配-其他转入 Profit appropriation - other transfer in XNkn|q2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !*N@ZL&X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /W<;Z;zk
利润分配-提取储备基金 Profit appropriation - reserve fund V b ?oJhR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 14yv$,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \ Gvm9M
利润分配-利润归还投资 Profit appropriation - return investment by profit 7`'Tb p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ea
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yR{3!{r3(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~B?y{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qo bc<-
期初未分配利润 Retained earnings, beginning of the year l'_r:b
资本公积-股本溢价 Capital surplus - share premium @qAS*3j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fIU#M]Xx
资本公积-接受现金捐赠 Capital surplus - cash donation aX'*pK/-
资本公积-股权投资准备 Capital surplus - investment reserve ( Erc3Ac8
资本公积-拨款转入 Capital surplus - subsidiary YU'E@t5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8(~h"]`!
资本公积-其他 Capital surplus - others !_)[/q"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @I?=<Riu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \_f(M|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ggR.4&<
盈余公积-储备基金 Surplus reserve - reserve fund ^u ~Q/4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;HO=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eD6fpe\
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主营业务收入 Sales rjYJs*#
主营业务成本 Cost of sales lRFYx?y
主营业务税金及附加 Sales tax )jP
1or
营业费用 Operating expenses 2FJ*f/
管理费用 General and administrative expenses /h3RmUy
财务费用 Financial expenses p<"m[Dt]
投资收益 Investment income &V/MmmT
其他业务收入 Other operating income UZ+<\+q3^
营业外收入 Non-operating income kt:!
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补贴收入 Subsidy income F={a;Dvrn
其他业务支出 Other operating expenses Ad_hKO
营业外支出 Non-operating expenses Gyc]?m
所得税 Income tax H G^'I+Yn
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