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 。 B>|U-[A
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现金 Cash in hand Z&]+A,
银行存款 Cash in bank <duBwkiG
其他货币资金-外埠存款Other monetary assets - cash in other cities #x5 N{8
其他货币资金-银行本票 Other monetary assets - cashier‘s check (' Ko#3b
其他货币资金-银行汇票 Other monetary assets - bank draft l!;_lH8W$
其他货币资金-信用卡 Other monetary assets - credit cards hX8gV~E=y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wyrI
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其他货币资金-存出投资款 Other monetary assets - cash for investment ]]uzl0LH
短期投资-股票投资 Investments - Short term - stocks C~KWH@
短期投资-债券投资 Investments - Short term - bonds 6A$_&?
短期投资-基金投资 Investments - Short term - funds \)otu\3/
短期投资-其他投资 Investments - Short term - others V%BJNJ
短期投资跌价准备 Provision for short-term investment ,_Qe}qFU
长期股权投资-股票投资 Long term equity investment - stocks OY^n0Zof,
长期股权投资-其他股权投资 Long term equity investment - others Oj"pj:fB
长期债券投资-债券投资 Long term securities investemnt - bonds Gf
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长期债券投资-其他债权投资 Long term securities investment - others q:
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长期投资减值准备 Provision for long-term investment jom}_
应收票据 Notes receivable MvZ+n
应收股利 Dividends receivable 4+5OR&kxZ
应收利息 Interest receivable [+%d3+27
应收帐款 Trade debtors K_At
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /o|PA:6J
预付帐款 Prepayment :Hzz
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应收补贴款 Allowance receivable Z6IJ o%s
其他应收款 Other debtors :dY.D|j*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~m?74^ i
其他流动资产 Other current assets Q{AZ'XV
物资采购 Purchase d; mmM\3]
原材料 Raw materials V8sH{R-
包装物 Packing materials I&pr_~.
低值易耗品 Low value consumbles ?qg^WDs$
材料成本差异 Material cost difference K0O-WJ
自制半成品 Self-manufactured goods ;wJ7oj<
库存商品 Finished goods Lp:Nw4 _
商品进销差价 Difference between purchase & sales of commodities ka5#<J7<p
委托加工物资 Consigned processiong material 7P/?wv9+n*
委托代销商品 Consignment-out 'v\1:zi
受托代销商品 Consignment-in |rE!
分期收款发出商品 Goods on instalment sales I&TTr7
存货跌价准备 Provision for obsolete stocks i?GfY
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待摊费用 Prepaid expenses tt6.
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待处理流动资产损益 Unsettled G/L on current assets DKy>]Hca
待处理固定资产损益 Unsettled G/L on fixed assets t]
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委托贷款-本金 Consignment loan - principle +{,N X
委托贷款-利息 Consignment loan - interest ny12U;'s,
委托贷款-减值准备 Consignment loan - provision MxO
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固定资产-房屋建筑物 Fixed assets - Buildings aBXYri
固定资产-机器设备 Fixed assets - Plant and machinery !,cQ'*<W8-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '1W!xQ
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固定资产-运输设备 Fixed assets - Automobiles 6=ZRn gQ
累计折旧 Accumulated depreciation /S:w&5e
固定资产减值准备 Impairment of fixed assets <i\UMrD]`:
工程物资-专用材料 Project material - specific materials <|{L[
工程物资-专用设备 Project material - specific equipment VHXI@UT*
工程物资-预付大型设备款 Project material - prepaid for equipment $}qDV>
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0+T*$=?
在建工程 Construction in progress +
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在建工程减值准备 Impairment of construction in progress FU_fCL8yA
固定资产清理 Disposal of fixed assets DMF?5GX
无形资产-专利权 Intangible assets - patent eWb0^8_
无形资产-非专利技术 Intangible assets - industrial property and know-how Ik`O.Q.}
无形资产-商标权 Intangible assets - trademark rights O&`U5w
无形资产-土地使用权 Intangible assets - land use rights Uc_jQ4e_
无形资产-商誉 Intangible assets - goodwill +7|
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无形资产减值准备 Impairment of intangible assets F>(qOH.I
长期待摊费用 Deferred assets Mw/?wtW
未确认融资费用 Unrecognized finance fees oR*ztM
其他长期资产 Other long term assets 7J
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递延税款借项 Deferred assets debits y,MPGW_
应付票据 Notes payable 7~_{.f
应付帐款 Trade creditors PT3>E5`N u
预收帐款 Adanvances from customers M{
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代销商品款 Consignment-in payables Oo FgQEr@
其他应交款 Other payable to government (C,e6r Y
其他应付款 Other creditors >%-Hj6%
应付股利 Proposed dividends T"n{WmVQ
待转资产价值 Donated assets K@B" ]6
预计负债 Accrued liabilities wk" l[cH>
应付短期债券 Short-term debentures payable $aB/
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其他流动负债 Other current liabilities Z}|TW~J=
预提费用 Accrued expenses q_cC7p6t
应付工资 Payroll payable Z:K+I+:t
应付福利费 Welfare payable 4HM;K_G%{
短期借款-抵押借款 Bank loans - Short term - pledged J!rY
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短期借款-信用借款 Bank loans - Short term - credit O`cdQu
短期借款-担保借款 Bank loans - Short term - guaranteed \ jECSV|
一年内到期长期借款 Long term loans due within one year ZAMeq
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一年内到期长期应付款 Long term payable due within one year O/mR9[}
长期借款 Bank loans - Long term Ve)ClH/DW
应付债券-债券面值 Bond payable - Par value N? M
应付债券-债券溢价 Bond payable - Excess ODm&&W#*
应付债券-债券折价 Bond payable - Discount *D2Nm9sl
应付债券-应计利息 Bond payable - Accrued interest e|yX QTlvL
长期应付款 Long term payable M(yH%i^A
专项应付款 Specific payable M)L/d_4ka
其他长期负债 Other long term liabilities 2z4<N2!M
应交税金-所得税 Tax payable - income tax 'iJDWxCD
应交税金-增值税 Tax payable - VAT f0vJm
应交税金-营业税 Tax payable - business tax yH^f\u0
应交税金-消费税 Tax payable - consumable tax S@x}QQ|.
应交税金-其他 Tax payable - others =-_)$GOI'
递延税款贷项 Deferred taxation credit K4C^m|e
股本 Share capital 2gt+l?O<PS
已归还投资 Investment returned 7AFE-'S
利润分配-其他转入 Profit appropriation - other transfer in te i`/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D}-o+6TI?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -LTKpN`[@
利润分配-提取储备基金 Profit appropriation - reserve fund GD!-
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ejv%,q/T(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wq UQ"d
利润分配-利润归还投资 Profit appropriation - return investment by profit 6Opa{]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^=^$tF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +td<{4oq8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G8eD7%{b:)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BWh}^3?l
期初未分配利润 Retained earnings, beginning of the year uVGa(4u}
资本公积-股本溢价 Capital surplus - share premium $/+so;KD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F|Q H
资本公积-接受现金捐赠 Capital surplus - cash donation I.1D*!tz
资本公积-股权投资准备 Capital surplus - investment reserve Y&K <{\vE
资本公积-拨款转入 Capital surplus - subsidiary Z0$]
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation e'34Pw!m
资本公积-其他 Capital surplus - others F?9SiX[\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b._m 8z ~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WWNu:,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P>(P2~$Y"
盈余公积-储备基金 Surplus reserve - reserve fund >.e+S?o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `N}d}O8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >^=gDJ\a
主营业务收入 Sales 4J5pXlzV
主营业务成本 Cost of sales h./P\eDc
主营业务税金及附加 Sales tax _1aGtX|W
营业费用 Operating expenses e`iEy=W
管理费用 General and administrative expenses "k:=Y7Dx
财务费用 Financial expenses zC=a3
投资收益 Investment income ,(N[*)G
其他业务收入 Other operating income T/l1qcf`wT
营业外收入 Non-operating income 8O7Yv<
补贴收入 Subsidy income y(5:}x&E
其他业务支出 Other operating expenses px=]bALU
营业外支出 Non-operating expenses 'H|~u&?
所得税 Income tax >zs5s
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