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 。 Qs4Jl ;Y _
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现金 Cash in hand wlkS+$<
银行存款 Cash in bank 7-(tTBH
其他货币资金-外埠存款Other monetary assets - cash in other cities JM M\
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft M.t5,NJ
其他货币资金-信用卡 Other monetary assets - credit cards 5[I9/4,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {9)LHX7dN
其他货币资金-存出投资款 Other monetary assets - cash for investment ^^)Pv#[3
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds 2o{Fp7l
短期投资-基金投资 Investments - Short term - funds V
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短期投资-其他投资 Investments - Short term - others EI+.Q
短期投资跌价准备 Provision for short-term investment ?Bk"3{hl
长期股权投资-股票投资 Long term equity investment - stocks *BSL=8G{
长期股权投资-其他股权投资 Long term equity investment - others 9}5Q5OZ
长期债券投资-债券投资 Long term securities investemnt - bonds r{Xh]U&>k
长期债券投资-其他债权投资 Long term securities investment - others lMlXK4-
长期投资减值准备 Provision for long-term investment VCh%v -/
应收票据 Notes receivable *S;v406
应收股利 Dividends receivable <]"aP1+C
应收利息 Interest receivable -
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应收帐款 Trade debtors %(n4`@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TCB<fS~U-
预付帐款 Prepayment F!.@1Fi1
应收补贴款 Allowance receivable ncu>
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其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B<_T"n'#b
其他流动资产 Other current assets b$VdTpz
物资采购 Purchase 0;V2>!
原材料 Raw materials o.sa?*
包装物 Packing materials X8Gw8^t
低值易耗品 Low value consumbles l=kgRh
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ^@jOS{f l
库存商品 Finished goods 3~M8.{
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商品进销差价 Difference between purchase & sales of commodities Lw-)ijBW
委托加工物资 Consigned processiong material gpO@xk$
委托代销商品 Consignment-out ^
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受托代销商品 Consignment-in I_N"mnn@Nr
分期收款发出商品 Goods on instalment sales -6Cxz./#yS
存货跌价准备 Provision for obsolete stocks R0{n0Br
待摊费用 Prepaid expenses P3(u+UI3
待处理流动资产损益 Unsettled G/L on current assets BYwG\2?~
待处理固定资产损益 Unsettled G/L on fixed assets wGw}a[a
委托贷款-本金 Consignment loan - principle %#"uK:(N
委托贷款-利息 Consignment loan - interest 6nxf<1
委托贷款-减值准备 Consignment loan - provision <udp:s3#T
固定资产-房屋建筑物 Fixed assets - Buildings Cm>8r5LG
固定资产-机器设备 Fixed assets - Plant and machinery y?Fh%%uNr
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b)
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固定资产-运输设备 Fixed assets - Automobiles kvryDM
累计折旧 Accumulated depreciation KWU#Swa`
固定资产减值准备 Impairment of fixed assets d(R3![:
工程物资-专用材料 Project material - specific materials < R0c=BZ>
工程物资-专用设备 Project material - specific equipment CJ
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工程物资-预付大型设备款 Project material - prepaid for equipment l6a,:*_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e,8C}
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在建工程 Construction in progress `N2zeFG
在建工程减值准备 Impairment of construction in progress .rax`@\8
固定资产清理 Disposal of fixed assets FWPkvL
无形资产-专利权 Intangible assets - patent o
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无形资产-非专利技术 Intangible assets - industrial property and know-how t5[{ihv~:
无形资产-商标权 Intangible assets - trademark rights H6*F?a`)I
无形资产-土地使用权 Intangible assets - land use rights ]vhh*
无形资产-商誉 Intangible assets - goodwill yS lN|8d
无形资产减值准备 Impairment of intangible assets Ma wio5
长期待摊费用 Deferred assets O!uX:TE|Q
未确认融资费用 Unrecognized finance fees o^_z+JFwb
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits [+>$'Du
应付票据 Notes payable BDc*N]m}B1
应付帐款 Trade creditors /.Gx
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预收帐款 Adanvances from customers %p@A8'b
代销商品款 Consignment-in payables A+:K!|w
其他应交款 Other payable to government LV'v7 2yUH
其他应付款 Other creditors T3!l{vG
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应付股利 Proposed dividends Ow mI*`
待转资产价值 Donated assets SIzW3y[
预计负债 Accrued liabilities Q!|. ,?V
应付短期债券 Short-term debentures payable k45xtKS>d
其他流动负债 Other current liabilities O*!+D-
预提费用 Accrued expenses N!r@M."
应付工资 Payroll payable Z}$
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应付福利费 Welfare payable D",ZrwyJ
短期借款-抵押借款 Bank loans - Short term - pledged W<v?D6dFq
短期借款-信用借款 Bank loans - Short term - credit - C8h$P
短期借款-担保借款 Bank loans - Short term - guaranteed Y#NlbKkzu
一年内到期长期借款 Long term loans due within one year )T
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一年内到期长期应付款 Long term payable due within one year P g7W:L7
长期借款 Bank loans - Long term 's!EAqCN
应付债券-债券面值 Bond payable - Par value % e:VeP~
应付债券-债券溢价 Bond payable - Excess V#C[I~l
应付债券-债券折价 Bond payable - Discount bWG}>{fj
应付债券-应计利息 Bond payable - Accrued interest &2#<6=}
长期应付款 Long term payable JzCfs<D
专项应付款 Specific payable 7@|(z:uw
其他长期负债 Other long term liabilities o+q4Vg9&
应交税金-所得税 Tax payable - income tax ~@MIG
应交税金-增值税 Tax payable - VAT Yq3(,
应交税金-营业税 Tax payable - business tax =i\~][-
应交税金-消费税 Tax payable - consumable tax RhXX/HFk
应交税金-其他 Tax payable - others V'\4sPt
递延税款贷项 Deferred taxation credit N{
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股本 Share capital s%;18V:pi
已归还投资 Investment returned $Ob]JAf}
利润分配-其他转入 Profit appropriation - other transfer in .KTDQA\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *+lnAxRa?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ] QtG gWtC
利润分配-提取储备基金 Profit appropriation - reserve fund hjaI&?w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "kVN|Do
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5qR76iH)/
利润分配-利润归还投资 Profit appropriation - return investment by profit ,k+jx53XV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Oa
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <`~]P$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )"=BbMfhu
期初未分配利润 Retained earnings, beginning of the year \D>'
资本公积-股本溢价 Capital surplus - share premium rOS fDv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k;l^wM
资本公积-接受现金捐赠 Capital surplus - cash donation qS+'#Sn
资本公积-股权投资准备 Capital surplus - investment reserve ;m@>v?zE
资本公积-拨款转入 Capital surplus - subsidiary L&q~5 9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Nbuaw[[iz
资本公积-其他 Capital surplus - others }
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2lE {
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VBBqoyP
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Et# }XVCJ
盈余公积-储备基金 Surplus reserve - reserve fund JwxI8Pi*y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _OHz 6ag
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &=K-~!?
主营业务收入 Sales ~ m,z|
主营业务成本 Cost of sales [&3G `8hY
主营业务税金及附加 Sales tax at
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营业费用 Operating expenses ezC55nm
管理费用 General and administrative expenses nLJ]tpw^DH
财务费用 Financial expenses ^V_vpr]}P
投资收益 Investment income ,t(y~Z
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其他业务收入 Other operating income FV!
营业外收入 Non-operating income /M\S^!g@
补贴收入 Subsidy income V92e#AR
其他业务支出 Other operating expenses (:vY:-\ bO
营业外支出 Non-operating expenses r]kLe2r:B
所得税 Income tax d+[hB4!l2
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