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 。 (i;,D-
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现金 Cash in hand wJF(&P
银行存款 Cash in bank D%~"]WnZ\Q
其他货币资金-外埠存款Other monetary assets - cash in other cities ^TEFKx}PX
其他货币资金-银行本票 Other monetary assets - cashier‘s check a[=;6!
其他货币资金-银行汇票 Other monetary assets - bank draft %;,4q B
其他货币资金-信用卡 Other monetary assets - credit cards ~xt]g zp{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit M3!4,_!~
其他货币资金-存出投资款 Other monetary assets - cash for investment h@CP
短期投资-股票投资 Investments - Short term - stocks w
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短期投资-债券投资 Investments - Short term - bonds WP5Vev9*+
短期投资-基金投资 Investments - Short term - funds K1CgM1 v
短期投资-其他投资 Investments - Short term - others p}p}!M|
短期投资跌价准备 Provision for short-term investment ]ONBr(M\
长期股权投资-股票投资 Long term equity investment - stocks &$yDnSt\
长期股权投资-其他股权投资 Long term equity investment - others 1Vx>\A
长期债券投资-债券投资 Long term securities investemnt - bonds B|ctauJ
长期债券投资-其他债权投资 Long term securities investment - others ZxAk
长期投资减值准备 Provision for long-term investment 3?Fe(!@
应收票据 Notes receivable -,q
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应收股利 Dividends receivable sL)7MtNwy
应收利息 Interest receivable s0m k<>z
应收帐款 Trade debtors %$'Z"njO&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @k9n 0Qe|F
预付帐款 Prepayment 4}-G<7*
应收补贴款 Allowance receivable 8Om4G]*|,
其他应收款 Other debtors PIHKSAnq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L, 2;-b|
其他流动资产 Other current assets \3T[Cy|5|
物资采购 Purchase w
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原材料 Raw materials +zf`_1+)U
包装物 Packing materials C6A!JegU
低值易耗品 Low value consumbles qRL45[ K
材料成本差异 Material cost difference J"K(nKXO_?
自制半成品 Self-manufactured goods h{:
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库存商品 Finished goods M44$E4a20
商品进销差价 Difference between purchase & sales of commodities !NMiWG4R
委托加工物资 Consigned processiong material 4+:
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委托代销商品 Consignment-out S5\KI+;PW
受托代销商品 Consignment-in G^:?)WRG
分期收款发出商品 Goods on instalment sales !b?cY{
存货跌价准备 Provision for obsolete stocks 9B/iQCFtj$
待摊费用 Prepaid expenses <07]w$m/
待处理流动资产损益 Unsettled G/L on current assets %awr3h>$
待处理固定资产损益 Unsettled G/L on fixed assets ujf7r`;u.
委托贷款-本金 Consignment loan - principle T0N6k acl
委托贷款-利息 Consignment loan - interest KGGJ\r6
委托贷款-减值准备 Consignment loan - provision O-!Q~;3][
固定资产-房屋建筑物 Fixed assets - Buildings z.;!Pj
固定资产-机器设备 Fixed assets - Plant and machinery a5 pXn v]A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :OV6R,
固定资产-运输设备 Fixed assets - Automobiles ]IH1_?HgP7
累计折旧 Accumulated depreciation Y+eDE:4
固定资产减值准备 Impairment of fixed assets pGr4b:N
工程物资-专用材料 Project material - specific materials '4}8WYKQ
工程物资-专用设备 Project material - specific equipment qWS"I+o,S
工程物资-预付大型设备款 Project material - prepaid for equipment Y*sw;2Z;a
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "A0y&^4B@
在建工程 Construction in progress |>b;M,`OO
在建工程减值准备 Impairment of construction in progress y"k%Wa`*
固定资产清理 Disposal of fixed assets &t6:1 T
无形资产-专利权 Intangible assets - patent !Y 9V1oVf"
无形资产-非专利技术 Intangible assets - industrial property and know-how a7aj:.wi
无形资产-商标权 Intangible assets - trademark rights i,rX.K}X
无形资产-土地使用权 Intangible assets - land use rights e.W <pI,
无形资产-商誉 Intangible assets - goodwill TLq^5,qG
无形资产减值准备 Impairment of intangible assets H.[nr:
长期待摊费用 Deferred assets {s{+MbD
未确认融资费用 Unrecognized finance fees )hC3'B/[Y
其他长期资产 Other long term assets rDGrq9
递延税款借项 Deferred assets debits a%/D~5Z
应付票据 Notes payable DGg1TUE
应付帐款 Trade creditors ^%0^DN
预收帐款 Adanvances from customers jp|*kBDq\
代销商品款 Consignment-in payables ^fE8|/]nG9
其他应交款 Other payable to government @}pcj2K#
其他应付款 Other creditors ;]k\F
应付股利 Proposed dividends $4Dr +Z
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待转资产价值 Donated assets iUs_)1
预计负债 Accrued liabilities Vi>P =i
应付短期债券 Short-term debentures payable 4'td6F
其他流动负债 Other current liabilities IaKJ W?
预提费用 Accrued expenses cPkP/3I]h
应付工资 Payroll payable #kE8EhQZ
应付福利费 Welfare payable |.;]e[&
短期借款-抵押借款 Bank loans - Short term - pledged K"ly\$F
短期借款-信用借款 Bank loans - Short term - credit FL b
短期借款-担保借款 Bank loans - Short term - guaranteed +U4';[LG1C
一年内到期长期借款 Long term loans due within one year VQ8Fs/Zt!
一年内到期长期应付款 Long term payable due within one year ^Jw=5ImG
长期借款 Bank loans - Long term "{Hl! Zq/
应付债券-债券面值 Bond payable - Par value DXQ]b)y+N
应付债券-债券溢价 Bond payable - Excess 7}e5a c
应付债券-债券折价 Bond payable - Discount ^^< C9
应付债券-应计利息 Bond payable - Accrued interest MI-
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长期应付款 Long term payable @bChJl4
专项应付款 Specific payable }z,9!{~`
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax ia,5=SKJ
应交税金-增值税 Tax payable - VAT >v f-,B
应交税金-营业税 Tax payable - business tax wd3OuDrU
应交税金-消费税 Tax payable - consumable tax ,3!TyQ\m'
应交税金-其他 Tax payable - others ^XG$?2<U
递延税款贷项 Deferred taxation credit KpDb%j
股本 Share capital =R ZPDu
已归还投资 Investment returned f$vU$>+[
利润分配-其他转入 Profit appropriation - other transfer in HU$]o N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HD3WsIim*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nM *}VI
利润分配-提取储备基金 Profit appropriation - reserve fund Wf-XH|j[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JSID@
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0/1=2E^,
利润分配-利润归还投资 Profit appropriation - return investment by profit o ZQ@ Yu3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?9>wG7cps7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N1$PW~)Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A~X\ dcn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Fnay{F8z
期初未分配利润 Retained earnings, beginning of the year G6lC[eK
资本公积-股本溢价 Capital surplus - share premium bdfs'udt9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?uU_N$x
资本公积-接受现金捐赠 Capital surplus - cash donation w#ZzmO
资本公积-股权投资准备 Capital surplus - investment reserve 8(\J~I[^
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 ; 6PRi/@
资本公积-其他 Capital surplus - others 1OqVV?oz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IZiS3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /t! 5||G
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q8n@fi6
盈余公积-储备基金 Surplus reserve - reserve fund Ep:hObWG)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <4<y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pvb&vtp
主营业务收入 Sales <P/odpmc
主营业务成本 Cost of sales $F[+H Wf
主营业务税金及附加 Sales tax s
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营业费用 Operating expenses FBvh7D.hV
管理费用 General and administrative expenses LbYIRX
财务费用 Financial expenses %*o
投资收益 Investment income bC98<if
其他业务收入 Other operating income s=5k7
营业外收入 Non-operating income (h=]
Ox
补贴收入 Subsidy income ?k($Tc&Q
其他业务支出 Other operating expenses fK *l?Hr
营业外支出 Non-operating expenses m )rVzL
所得税 Income tax (h@!_qi9:
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