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 。 J' W}7r
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现金 Cash in hand (Akd8}nf~
银行存款 Cash in bank *ksb?|<Ot
其他货币资金-外埠存款Other monetary assets - cash in other cities q0Xoj__c!A
其他货币资金-银行本票 Other monetary assets - cashier‘s check jZRh KT
其他货币资金-银行汇票 Other monetary assets - bank draft Y)|~:& tZ
其他货币资金-信用卡 Other monetary assets - credit cards @%c81rv?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K"L_`.&Q
其他货币资金-存出投资款 Other monetary assets - cash for investment ``!G I'^
短期投资-股票投资 Investments - Short term - stocks V]rhVMA
短期投资-债券投资 Investments - Short term - bonds | H8^
短期投资-基金投资 Investments - Short term - funds q/$GE,"
短期投资-其他投资 Investments - Short term - others <;%0T
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短期投资跌价准备 Provision for short-term investment iNQ0p:<k
长期股权投资-股票投资 Long term equity investment - stocks W<v_2iVu
长期股权投资-其他股权投资 Long term equity investment - others [B,'=,Hbs
长期债券投资-债券投资 Long term securities investemnt - bonds >8|+%pK8<
长期债券投资-其他债权投资 Long term securities investment - others NvQ%J+
长期投资减值准备 Provision for long-term investment p#bhz5&/
应收票据 Notes receivable u,eZ6
应收股利 Dividends receivable 1Y#HcW&
应收利息 Interest receivable JkU1daTe
应收帐款 Trade debtors >B_n/v3P(M
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FPF6H puV
预付帐款 Prepayment
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应收补贴款 Allowance receivable Q[uAIyv0
其他应收款 Other debtors [SkKz>rC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K#!X><B'
其他流动资产 Other current assets '.Z4 hHX
物资采购 Purchase X D) 8?
原材料 Raw materials 1}}>Un`U5,
包装物 Packing materials dv, C6t2
低值易耗品 Low value consumbles /Wu |)tx
材料成本差异 Material cost difference Iq^if>
自制半成品 Self-manufactured goods
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库存商品 Finished goods `4V"s-T'
商品进销差价 Difference between purchase & sales of commodities L,?/'!xV
委托加工物资 Consigned processiong material ^P?vkO"pB?
委托代销商品 Consignment-out $"\O;dp7l
受托代销商品 Consignment-in 4PWAGuN^
分期收款发出商品 Goods on instalment sales DK6?E\<
存货跌价准备 Provision for obsolete stocks <'+ %\
待摊费用 Prepaid expenses Z19m@vMsIP
待处理流动资产损益 Unsettled G/L on current assets ]GX \|1L
待处理固定资产损益 Unsettled G/L on fixed assets ZY cd.? :6
委托贷款-本金 Consignment loan - principle ~zF2`.
委托贷款-利息 Consignment loan - interest wzh]97b
委托贷款-减值准备 Consignment loan - provision % ucjMa>t
固定资产-房屋建筑物 Fixed assets - Buildings +}aC-&
固定资产-机器设备 Fixed assets - Plant and machinery .et ^4V3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Gf0,RH+
固定资产-运输设备 Fixed assets - Automobiles 'e@=^F
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累计折旧 Accumulated depreciation ]Bnwk
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固定资产减值准备 Impairment of fixed assets yfEb
工程物资-专用材料 Project material - specific materials nWJ:=JQ i"
工程物资-专用设备 Project material - specific equipment u1Ek y/e-
工程物资-预付大型设备款 Project material - prepaid for equipment R?pR xY
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Bu3T/m
在建工程 Construction in progress 9S1)U$
在建工程减值准备 Impairment of construction in progress P=`1 rjPE
固定资产清理 Disposal of fixed assets #? ?%B
无形资产-专利权 Intangible assets - patent ~e">_;k6
无形资产-非专利技术 Intangible assets - industrial property and know-how d-B7["z,
无形资产-商标权 Intangible assets - trademark rights I
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无形资产-土地使用权 Intangible assets - land use rights X}cZxlqc
无形资产-商誉 Intangible assets - goodwill pB p#a
无形资产减值准备 Impairment of intangible assets " xR[mJ@U
长期待摊费用 Deferred assets l-Nly>~
未确认融资费用 Unrecognized finance fees .A6lj).:
其他长期资产 Other long term assets B4ZIURciGz
递延税款借项 Deferred assets debits j U[
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应付票据 Notes payable % /}WUP^H
应付帐款 Trade creditors A}5fCx.{
预收帐款 Adanvances from customers zl%>`k!>
代销商品款 Consignment-in payables lA^+Flh
其他应交款 Other payable to government &(blN.2
其他应付款 Other creditors .lN s4e
应付股利 Proposed dividends ~n?>[88"
待转资产价值 Donated assets W^\d^)
预计负债 Accrued liabilities qAY%nA>jO
应付短期债券 Short-term debentures payable 'dJ/RJ~
其他流动负债 Other current liabilities 5$rSEVg
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预提费用 Accrued expenses "i&"* ~
应付工资 Payroll payable xW_yLbE
应付福利费 Welfare payable <>Y?vC
短期借款-抵押借款 Bank loans - Short term - pledged z@Hp,|Vy[
短期借款-信用借款 Bank loans - Short term - credit r~7:daG*
短期借款-担保借款 Bank loans - Short term - guaranteed Hkd^-=]]no
一年内到期长期借款 Long term loans due within one year p
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一年内到期长期应付款 Long term payable due within one year yT8=l"-[G
长期借款 Bank loans - Long term LF*&(NC
应付债券-债券面值 Bond payable - Par value )ev<7g9*q
应付债券-债券溢价 Bond payable - Excess o[1ylzk}+
应付债券-债券折价 Bond payable - Discount EU-]sTJLF
应付债券-应计利息 Bond payable - Accrued interest atF?OP|{,w
长期应付款 Long term payable wJ+Aw
专项应付款 Specific payable $uDqqG(^
其他长期负债 Other long term liabilities )G1P^WV4
应交税金-所得税 Tax payable - income tax en*d/>OVJ
应交税金-增值税 Tax payable - VAT 'CR)`G_'[
应交税金-营业税 Tax payable - business tax j&R+2%
应交税金-消费税 Tax payable - consumable tax NbRn*nb/T
应交税金-其他 Tax payable - others TsQU6NNE
递延税款贷项 Deferred taxation credit z=
7|{ G
股本 Share capital 'gso'&Uaj
已归还投资 Investment returned [KJ
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利润分配-其他转入 Profit appropriation - other transfer in I+(/TP
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GV.A+u
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t*XN_=E$f
利润分配-提取储备基金 Profit appropriation - reserve fund :G5uocVk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8,"yNq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +}xaQc:0|
利润分配-利润归还投资 Profit appropriation - return investment by profit [
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3AcD,,M>>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BX+.0M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zj{r^D$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |JF@6
期初未分配利润 Retained earnings, beginning of the year :4gLjzL
资本公积-股本溢价 Capital surplus - share premium `D$Jv N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^P'{U26
资本公积-接受现金捐赠 Capital surplus - cash donation gJ$K\[+
资本公积-股权投资准备 Capital surplus - investment reserve jE2}p-2Q0
资本公积-拨款转入 Capital surplus - subsidiary R(Kk{c:-@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5ExDB6Bx@y
资本公积-其他 Capital surplus - others ]b/S6oc6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4LH[4Yj?`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p>v U?eF
盈余公积-储备基金 Surplus reserve - reserve fund v
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund _nh[(F<hz
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4NN$( S-W
主营业务收入 Sales mLV[uhq
主营业务成本 Cost of sales LUX*P7*B
主营业务税金及附加 Sales tax M=qb^~ l
营业费用 Operating expenses VZ&
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管理费用 General and administrative expenses BQH}6ueZ
财务费用 Financial expenses $Xm6N@
投资收益 Investment income 7CXW#H
其他业务收入 Other operating income Knhoa
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营业外收入 Non-operating income <_Z:'~Zp
补贴收入 Subsidy income 6z0@I*
其他业务支出 Other operating expenses sZ,Y60s8a
营业外支出 Non-operating expenses w;UqEC V
所得税 Income tax a,
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8mT M$#\