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 。 49; 'K
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现金 Cash in hand 5?-HQoT)G
银行存款 Cash in bank 0)WAQt\
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其他货币资金-外埠存款Other monetary assets - cash in other cities 7'IIB1v.\
其他货币资金-银行本票 Other monetary assets - cashier‘s check |'?vlUCd
其他货币资金-银行汇票 Other monetary assets - bank draft I`0-q?l
其他货币资金-信用卡 Other monetary assets - credit cards FW |&
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6YM X7G]
其他货币资金-存出投资款 Other monetary assets - cash for investment jo:Z
短期投资-股票投资 Investments - Short term - stocks %4*c/
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短期投资-债券投资 Investments - Short term - bonds 5%Qxx\q
短期投资-基金投资 Investments - Short term - funds e#Cv*i_<
短期投资-其他投资 Investments - Short term - others Pzso^^g
短期投资跌价准备 Provision for short-term investment }:#WjH^
长期股权投资-股票投资 Long term equity investment - stocks =p@`bx
长期股权投资-其他股权投资 Long term equity investment - others <VxA&bb7c
长期债券投资-债券投资 Long term securities investemnt - bonds /w?e(v<
长期债券投资-其他债权投资 Long term securities investment - others Ooz,?wU6
长期投资减值准备 Provision for long-term investment q|D5
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应收票据 Notes receivable z(\aJW
应收股利 Dividends receivable .t@|2
应收利息 Interest receivable *cb|9elF^
应收帐款 Trade debtors Q VTL}AT2:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RAO+<m
预付帐款 Prepayment $wUYK%.
应收补贴款 Allowance receivable 40kAGs>_
其他应收款 Other debtors M|DMoi8x
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eI1zRoIl-
其他流动资产 Other current assets Av.tr&ZNb
物资采购 Purchase f]NLR>$L}
原材料 Raw materials ]\M{Abqd{
包装物 Packing materials (kxS0 ]=
低值易耗品 Low value consumbles O=o}uB-*6
材料成本差异 Material cost difference gnp.!-
自制半成品 Self-manufactured goods c-$rB_t+
库存商品 Finished goods 1bV
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商品进销差价 Difference between purchase & sales of commodities #kW=|8X
委托加工物资 Consigned processiong material WzzA:X
委托代销商品 Consignment-out UXct+l
受托代销商品 Consignment-in tyR?A>F4
分期收款发出商品 Goods on instalment sales jW:7PS
存货跌价准备 Provision for obsolete stocks >eGg 1
待摊费用 Prepaid expenses 1TZ[i
待处理流动资产损益 Unsettled G/L on current assets ?IGp?R^j"
待处理固定资产损益 Unsettled G/L on fixed assets 3WwS+6R
委托贷款-本金 Consignment loan - principle ;dzy5o3
委托贷款-利息 Consignment loan - interest !`{?qQ[=
委托贷款-减值准备 Consignment loan - provision &[d'g0pF
固定资产-房屋建筑物 Fixed assets - Buildings 0!\gK<,z
固定资产-机器设备 Fixed assets - Plant and machinery (:bf m
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0fqcPi
固定资产-运输设备 Fixed assets - Automobiles o9xc$hX}
累计折旧 Accumulated depreciation ]t0o%w
固定资产减值准备 Impairment of fixed assets H1-DK+Q:
工程物资-专用材料 Project material - specific materials .B`$hxl*0c
工程物资-专用设备 Project material - specific equipment ,l&?%H9q
工程物资-预付大型设备款 Project material - prepaid for equipment =i)%AnZ^9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NO*,}aeG
在建工程 Construction in progress vC,FE
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在建工程减值准备 Impairment of construction in progress Vg$d|m${
固定资产清理 Disposal of fixed assets :-x?g2MY
无形资产-专利权 Intangible assets - patent +`F(wk["m
无形资产-非专利技术 Intangible assets - industrial property and know-how ["nWIs[h
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 ^y>V-R/N
无形资产-商誉 Intangible assets - goodwill `he# !"
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets dg|+?M^9`
未确认融资费用 Unrecognized finance fees @JSWqi>
其他长期资产 Other long term assets $PMr)U
递延税款借项 Deferred assets debits 0s`6d
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应付票据 Notes payable F.TIdkvp
应付帐款 Trade creditors S*Ea" vBA
预收帐款 Adanvances from customers ,.Ofv):=
代销商品款 Consignment-in payables z
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其他应交款 Other payable to government Z*Ffdh>*:&
其他应付款 Other creditors 7Ydqg&
应付股利 Proposed dividends @C-dCC?
待转资产价值 Donated assets VY/r2o#
预计负债 Accrued liabilities /%m?D o
应付短期债券 Short-term debentures payable }'<Z&NW6
其他流动负债 Other current liabilities {ZUk!o>m@
预提费用 Accrued expenses U$D:gZ
应付工资 Payroll payable @yGnrfr
应付福利费 Welfare payable QY+{ OCB
短期借款-抵押借款 Bank loans - Short term - pledged gB#!g@
短期借款-信用借款 Bank loans - Short term - credit kX V
短期借款-担保借款 Bank loans - Short term - guaranteed BSS4}qyS
一年内到期长期借款 Long term loans due within one year LEKE+775
一年内到期长期应付款 Long term payable due within one year C^C
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长期借款 Bank loans - Long term .dzw5R&
应付债券-债券面值 Bond payable - Par value KUW )F
应付债券-债券溢价 Bond payable - Excess |vi=h2*
应付债券-债券折价 Bond payable - Discount 1q'_J?Xmd
应付债券-应计利息 Bond payable - Accrued interest 2;:]Q.g
长期应付款 Long term payable "j%Gr:a
专项应付款 Specific payable U;&s=M0[
其他长期负债 Other long term liabilities :qXREF@h
应交税金-所得税 Tax payable - income tax b0f6?s
应交税金-增值税 Tax payable - VAT gd3MP^O1
应交税金-营业税 Tax payable - business tax t":^:i'M
应交税金-消费税 Tax payable - consumable tax fk^DkV^<
应交税金-其他 Tax payable - others BI2'NN\
递延税款贷项 Deferred taxation credit k;um
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股本 Share capital ]I~BgE;C9
已归还投资 Investment returned 6#d+BBKIc
利润分配-其他转入 Profit appropriation - other transfer in *[nS*D\:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ">|L<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve };(2 na
利润分配-提取储备基金 Profit appropriation - reserve fund oz'jt} ?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v]drDVJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N*w{NB 7L
利润分配-利润归还投资 Profit appropriation - return investment by profit I~
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends DKQQZ`PF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :v-,-3AG
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c_?!V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /4BYH?*
期初未分配利润 Retained earnings, beginning of the year ;f3))x
资本公积-股本溢价 Capital surplus - share premium My9fbT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wW/wvC-
资本公积-接受现金捐赠 Capital surplus - cash donation 9LEUj
资本公积-股权投资准备 Capital surplus - investment reserve 6l?KX
资本公积-拨款转入 Capital surplus - subsidiary AK;G_L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h8SK8sK<
资本公积-其他 Capital surplus - others fwyz|>H_Y(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /Bnh%6#ab
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N'5!4JUI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vn5]+-I
盈余公积-储备基金 Surplus reserve - reserve fund "6'# L,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @h\u}Ee
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^nL_*+V`f
主营业务收入 Sales == i?lbj
主营业务成本 Cost of sales _EZrZB
主营业务税金及附加 Sales tax `Axn
营业费用 Operating expenses cbA90 8@s
管理费用 General and administrative expenses HQ8;d9cGir
财务费用 Financial expenses @xtfm.}
投资收益 Investment income 3m`y?Dd
其他业务收入 Other operating income ddjaM/.E
营业外收入 Non-operating income A[oxG;9xi
补贴收入 Subsidy income j1,ir
其他业务支出 Other operating expenses wg,w;Gle
营业外支出 Non-operating expenses {*PB+WGe
所得税 Income tax vvG#O[| O
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