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 。 WB `h)
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现金 Cash in hand 7>A
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银行存款 Cash in bank >Y|P+Z\7
其他货币资金-外埠存款Other monetary assets - cash in other cities j}fSz)`i
其他货币资金-银行本票 Other monetary assets - cashier‘s check )Z\Zw~L
其他货币资金-银行汇票 Other monetary assets - bank draft m5,&;~
其他货币资金-信用卡 Other monetary assets - credit cards ,V zbKx,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit j^h:*rw
其他货币资金-存出投资款 Other monetary assets - cash for investment Wo,93]
短期投资-股票投资 Investments - Short term - stocks wb##|XyK<c
短期投资-债券投资 Investments - Short term - bonds <@0S]jy
短期投资-基金投资 Investments - Short term - funds f=7[GZoDn
短期投资-其他投资 Investments - Short term - others *,=8x\Shp
短期投资跌价准备 Provision for short-term investment 4C*0MV
长期股权投资-股票投资 Long term equity investment - stocks 6(ER$
长期股权投资-其他股权投资 Long term equity investment - others 8CH9&N5W5t
长期债券投资-债券投资 Long term securities investemnt - bonds "}oo`+]Cq
长期债券投资-其他债权投资 Long term securities investment - others 3bQq
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长期投资减值准备 Provision for long-term investment I\IDt~
应收票据 Notes receivable 'rVB2
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应收股利 Dividends receivable X `F>kp1
应收利息 Interest receivable :EH>&vm
应收帐款 Trade debtors )d|s$l$?7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors OXB 5W#$
预付帐款 Prepayment ~w.y9)",
应收补贴款 Allowance receivable =p:~sn#
其他应收款 Other debtors Il#ST
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors oqg +<m
其他流动资产 Other current assets wT-
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物资采购 Purchase 'Axe:8LA'
原材料 Raw materials Zt9ld=T
包装物 Packing materials T#vY(d
低值易耗品 Low value consumbles DUg[L
材料成本差异 Material cost difference $P2*qpqy
自制半成品 Self-manufactured goods bHXoZix
库存商品 Finished goods ;3%Y@FS@
商品进销差价 Difference between purchase & sales of commodities SEE:v+
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委托加工物资 Consigned processiong material QC6QqcOX
委托代销商品 Consignment-out {]dvzoE
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受托代销商品 Consignment-in :%+9y @%
分期收款发出商品 Goods on instalment sales (.5
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存货跌价准备 Provision for obsolete stocks EZT 8^m
待摊费用 Prepaid expenses YHxQb$v)
待处理流动资产损益 Unsettled G/L on current assets QB;TQZ
待处理固定资产损益 Unsettled G/L on fixed assets @CoUFdbz
委托贷款-本金 Consignment loan - principle +G,_|C2J
委托贷款-利息 Consignment loan - interest abS3hf
委托贷款-减值准备 Consignment loan - provision gtqtFrleG
固定资产-房屋建筑物 Fixed assets - Buildings 1{1mL-I;
固定资产-机器设备 Fixed assets - Plant and machinery cyh;1Q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ][XCpJ)8
固定资产-运输设备 Fixed assets - Automobiles $FZcvo3@*S
累计折旧 Accumulated depreciation ZoCk]hk
固定资产减值准备 Impairment of fixed assets lAGnt
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工程物资-专用材料 Project material - specific materials ,F+,A].wG
工程物资-专用设备 Project material - specific equipment 'a:';hU3f
工程物资-预付大型设备款 Project material - prepaid for equipment 6uX,J(V,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production APCE}%1U
在建工程 Construction in progress IIF <Zkpb
在建工程减值准备 Impairment of construction in progress 1qp"D_h
固定资产清理 Disposal of fixed assets kUr/*an
无形资产-专利权 Intangible assets - patent k`s_31<
无形资产-非专利技术 Intangible assets - industrial property and know-how tJGK9!MH{(
无形资产-商标权 Intangible assets - trademark rights }%^
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无形资产-土地使用权 Intangible assets - land use rights ^ ),;`YXZ
无形资产-商誉 Intangible assets - goodwill *qxv"PptX
无形资产减值准备 Impairment of intangible assets 7|o}m}yVx
长期待摊费用 Deferred assets #F6M<V'
未确认融资费用 Unrecognized finance fees Pu 'NSNT
其他长期资产 Other long term assets d@tNlFfS
递延税款借项 Deferred assets debits VJ1rU mO~
应付票据 Notes payable Vl'rO
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应付帐款 Trade creditors K~fWZT3]
预收帐款 Adanvances from customers #vAqqAS`,
代销商品款 Consignment-in payables =Q6JXp
其他应交款 Other payable to government i@ 86Ez
其他应付款 Other creditors Z4m+GFY
应付股利 Proposed dividends #RKd>ig%
待转资产价值 Donated assets e2pFX
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预计负债 Accrued liabilities U8</aQLGF
应付短期债券 Short-term debentures payable ME.!l6lm\
其他流动负债 Other current liabilities _{GD\Ai_W
预提费用 Accrued expenses n;QFy5HB8
应付工资 Payroll payable pIKfTkSqH
应付福利费 Welfare payable Z2-"NB
短期借款-抵押借款 Bank loans - Short term - pledged AtqsrYj
短期借款-信用借款 Bank loans - Short term - credit O5:[]vIn
短期借款-担保借款 Bank loans - Short term - guaranteed N(O*"
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一年内到期长期借款 Long term loans due within one year ^+kymZ
一年内到期长期应付款 Long term payable due within one year Q@"!uB.e
长期借款 Bank loans - Long term ):n'B` f}z
应付债券-债券面值 Bond payable - Par value kZR(0,
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应付债券-债券溢价 Bond payable - Excess "s@q(J
应付债券-债券折价 Bond payable - Discount 7&(h_}Z
应付债券-应计利息 Bond payable - Accrued interest q2 ;CvoF
长期应付款 Long term payable \{qtdTd
专项应付款 Specific payable o@L
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其他长期负债 Other long term liabilities t"5ZYa
应交税金-所得税 Tax payable - income tax w8#ji 1gX
应交税金-增值税 Tax payable - VAT V@\u<LO0G
应交税金-营业税 Tax payable - business tax KHM,lj*
应交税金-消费税 Tax payable - consumable tax hE'>8 {
应交税金-其他 Tax payable - others 08g2? 5w"
递延税款贷项 Deferred taxation credit /4upw`35]
股本 Share capital cqcH1aSv
已归还投资 Investment returned f?(g5o*2
利润分配-其他转入 Profit appropriation - other transfer in M}
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &egP
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /!60oV4p0
利润分配-提取储备基金 Profit appropriation - reserve fund Fu[GQ6{f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &3itBQF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5fLp?`T
利润分配-利润归还投资 Profit appropriation - return investment by profit vOl3utu7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u]]mbER*t#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'u_j5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =6=l.qyYK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )r(e\_n
期初未分配利润 Retained earnings, beginning of the year :*cd$s
资本公积-股本溢价 Capital surplus - share premium cb/$P!j7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vorb? iVf>
资本公积-接受现金捐赠 Capital surplus - cash donation G)gb5VW k
资本公积-股权投资准备 Capital surplus - investment reserve Ty*+?
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资本公积-拨款转入 Capital surplus - subsidiary ^Of\l:q*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mt[ #=Yba
资本公积-其他 Capital surplus - others 'vKae
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PK&X |
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +KOhDtLMG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve om6`>I*
盈余公积-储备基金 Surplus reserve - reserve fund Dj3,SJ*x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m&[(xVM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pu'lp
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主营业务收入 Sales Ym$`EN
主营业务成本 Cost of sales Ix0#eoj
主营业务税金及附加 Sales tax GY"c1KE$
营业费用 Operating expenses EH'eyC-B<
管理费用 General and administrative expenses 7>EMr}f C
财务费用 Financial expenses Z`n "}{
投资收益 Investment income ]
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其他业务收入 Other operating income w*u.z(:a`
营业外收入 Non-operating income fr8';Jm
补贴收入 Subsidy income }Q-Tw,j
其他业务支出 Other operating expenses v7@*dg
营业外支出 Non-operating expenses rY$wC%
所得税 Income tax <Rz[G+0S=
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