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 。 Nf* .r
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现金 Cash in hand -/B*\X[
银行存款 Cash in bank \Js*>xA
其他货币资金-外埠存款Other monetary assets - cash in other cities jp}.W
其他货币资金-银行本票 Other monetary assets - cashier‘s check p|qLr9\A
其他货币资金-银行汇票 Other monetary assets - bank draft hxJKYU^%m
其他货币资金-信用卡 Other monetary assets - credit cards Fsq)co
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -sf[o"T,j
其他货币资金-存出投资款 Other monetary assets - cash for investment KCbOO8cQS
短期投资-股票投资 Investments - Short term - stocks L{;Q6_
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短期投资-债券投资 Investments - Short term - bonds ;){ZM,Ox
短期投资-基金投资 Investments - Short term - funds 3qu?q
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短期投资-其他投资 Investments - Short term - others GU1cMe
短期投资跌价准备 Provision for short-term investment Ap"%%D^{:
长期股权投资-股票投资 Long term equity investment - stocks zA|lbJz=GY
长期股权投资-其他股权投资 Long term equity investment - others X-bM`7'H
长期债券投资-债券投资 Long term securities investemnt - bonds o,_F;ZhE
长期债券投资-其他债权投资 Long term securities investment - others <WmjjD
长期投资减值准备 Provision for long-term investment F 3q<j$y
应收票据 Notes receivable {#@[ttw$U
应收股利 Dividends receivable |V}tTx1
应收利息 Interest receivable mo4F\$2N
应收帐款 Trade debtors .!2
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors T8*;?j*@
预付帐款 Prepayment )FA:wsy~E
应收补贴款 Allowance receivable L`Ys`7
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 #U3q
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其他流动资产 Other current assets m,6u+Z,
物资采购 Purchase %/nDG9l
原材料 Raw materials (VC Jn<@@
包装物 Packing materials }a UQ#x
低值易耗品 Low value consumbles *U\`HUW
材料成本差异 Material cost difference A'u]z\&%c
自制半成品 Self-manufactured goods c\szy&W
库存商品 Finished goods (bNoe(<qU
商品进销差价 Difference between purchase & sales of commodities KG(l=? N
委托加工物资 Consigned processiong material 3T 0'zJ2f
委托代销商品 Consignment-out 8U]mr+
受托代销商品 Consignment-in *[jq&
分期收款发出商品 Goods on instalment sales !iX/Ni:
存货跌价准备 Provision for obsolete stocks _x$Eq:
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待摊费用 Prepaid expenses siV]NI':|
待处理流动资产损益 Unsettled G/L on current assets L
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待处理固定资产损益 Unsettled G/L on fixed assets 4`V&Yqwl
委托贷款-本金 Consignment loan - principle d[H`Fe6h
委托贷款-利息 Consignment loan - interest K1;b4Sl?A
委托贷款-减值准备 Consignment loan - provision )*.rl
固定资产-房屋建筑物 Fixed assets - Buildings Hy'EbQ
固定资产-机器设备 Fixed assets - Plant and machinery cs: ?Wq ^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 931GJA~g
固定资产-运输设备 Fixed assets - Automobiles ]}&HvrOld
累计折旧 Accumulated depreciation Gt,VSpb~s
固定资产减值准备 Impairment of fixed assets ]_L;AD
工程物资-专用材料 Project material - specific materials BoARM{m
工程物资-专用设备 Project material - specific equipment *
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工程物资-预付大型设备款 Project material - prepaid for equipment |1(L~g
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uXA}" f2
在建工程 Construction in progress &I{5f-o
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在建工程减值准备 Impairment of construction in progress Ak}`zIo
固定资产清理 Disposal of fixed assets vMJ
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无形资产-专利权 Intangible assets - patent ]h`d>#Hw!
无形资产-非专利技术 Intangible assets - industrial property and know-how (\
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无形资产-商标权 Intangible assets - trademark rights 5@W63!N
无形资产-土地使用权 Intangible assets - land use rights :yw(Co]f
无形资产-商誉 Intangible assets - goodwill (enOj0
无形资产减值准备 Impairment of intangible assets QPFv]^s(
长期待摊费用 Deferred assets 02:`Joy2D
未确认融资费用 Unrecognized finance fees ;c@B +RquR
其他长期资产 Other long term assets `Xi)';p
递延税款借项 Deferred assets debits
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应付票据 Notes payable ! bwy/A
应付帐款 Trade creditors XZTH[#MqeI
预收帐款 Adanvances from customers ^7:UC\_
代销商品款 Consignment-in payables M,r8 No
其他应交款 Other payable to government zSOZr2-
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其他应付款 Other creditors SHnMqaq
应付股利 Proposed dividends X7?14W
待转资产价值 Donated assets (@*%moo
预计负债 Accrued liabilities 'OU3-K
应付短期债券 Short-term debentures payable zCS }i_ p
其他流动负债 Other current liabilities pG v*{.
预提费用 Accrued expenses tI.ho
应付工资 Payroll payable
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应付福利费 Welfare payable K'K/}q<
短期借款-抵押借款 Bank loans - Short term - pledged O^3XhTW^\~
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 h54\
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一年内到期长期借款 Long term loans due within one year 9`&sZ|"3
一年内到期长期应付款 Long term payable due within one year Iq
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长期借款 Bank loans - Long term :prx:7
应付债券-债券面值 Bond payable - Par value xaq/L:I<
应付债券-债券溢价 Bond payable - Excess bc& 5*?
应付债券-债券折价 Bond payable - Discount 0yb9R/3.
应付债券-应计利息 Bond payable - Accrued interest L5wFbc"u
长期应付款 Long term payable b>}
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专项应付款 Specific payable NR^3
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其他长期负债 Other long term liabilities ,OkI
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应交税金-所得税 Tax payable - income tax 90=gP
应交税金-增值税 Tax payable - VAT Gy'/)}}Z
应交税金-营业税 Tax payable - business tax c11;(
应交税金-消费税 Tax payable - consumable tax vcP_gJz
应交税金-其他 Tax payable - others btDTC9O
递延税款贷项 Deferred taxation credit 6>b#nFVJ
股本 Share capital vhU#<59a1
已归还投资 Investment returned [XP\WG>s
利润分配-其他转入 Profit appropriation - other transfer in ftV~!r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1_@vxi~aW_
利润分配-提取储备基金 Profit appropriation - reserve fund #)%X0%9.*<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T!1XL7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7e)j|a-!<
利润分配-利润归还投资 Profit appropriation - return investment by profit >5t]Zlb`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5E${
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *4Z! 5iOs
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pf3F)y [=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pA\"Xe&
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium H[?l)nZ}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e"Tr0k
资本公积-接受现金捐赠 Capital surplus - cash donation Rf{YASPIw&
资本公积-股权投资准备 Capital surplus - investment reserve iW[%|ddk
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation TH~"y
资本公积-其他 Capital surplus - others <CS,v)4,nH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QghL=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Mn`kL<F
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U6YQ*%mZ_
盈余公积-储备基金 Surplus reserve - reserve fund [q|8.>sB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund tSTl#xy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ece=loV*l
主营业务收入 Sales byk9"QeY\
主营业务成本 Cost of sales pO N@
主营业务税金及附加 Sales tax [QwqP=-6
营业费用 Operating expenses =o[H2o
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管理费用 General and administrative expenses aM\Ph&c7e'
财务费用 Financial expenses OXV9D:bIa
投资收益 Investment income jZ<f-Ff0
其他业务收入 Other operating income VH~ZDZ1P
营业外收入 Non-operating income ?+byRoY>&g
补贴收入 Subsidy income {YIVi:4q
其他业务支出 Other operating expenses Et;Ubj"+
营业外支出 Non-operating expenses 8?hj}}H
所得税 Income tax <07~EP
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