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 。 \AHY[WKx
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现金 Cash in hand [lOf|^9
银行存款 Cash in bank yYB NH1
其他货币资金-外埠存款Other monetary assets - cash in other cities uwId
其他货币资金-银行本票 Other monetary assets - cashier‘s check W{\EE[XhCf
其他货币资金-银行汇票 Other monetary assets - bank draft 'FqEB]gu
其他货币资金-信用卡 Other monetary assets - credit cards 4D GY6PS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit y-<$bA[K~
其他货币资金-存出投资款 Other monetary assets - cash for investment SL
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短期投资-股票投资 Investments - Short term - stocks /+N|X
短期投资-债券投资 Investments - Short term - bonds BMY>a
短期投资-基金投资 Investments - Short term - funds k~R{Y~W!!
短期投资-其他投资 Investments - Short term - others EM=xd~H
短期投资跌价准备 Provision for short-term investment !+=Zjm4L
长期股权投资-股票投资 Long term equity investment - stocks 3)xb nRk
长期股权投资-其他股权投资 Long term equity investment - others + q
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长期债券投资-债券投资 Long term securities investemnt - bonds y]<#%F
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长期债券投资-其他债权投资 Long term securities investment - others yqYhe-"
长期投资减值准备 Provision for long-term investment =9fEv,Jk
应收票据 Notes receivable ]2LXU
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应收股利 Dividends receivable 7|K3WuLL
应收利息 Interest receivable A1=_nt)5
应收帐款 Trade debtors %`eJ66T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors UDVf@[[hN
预付帐款 Prepayment "I@
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应收补贴款 Allowance receivable B%
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其他应收款 Other debtors D {Oq\*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wLpkUa
其他流动资产 Other current assets
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物资采购 Purchase !5
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原材料 Raw materials 487YaioB$
包装物 Packing materials Q
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低值易耗品 Low value consumbles 64h_1,U
材料成本差异 Material cost difference Q:pzL
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自制半成品 Self-manufactured goods 2+,5p
库存商品 Finished goods &;Ed*OJ
商品进销差价 Difference between purchase & sales of commodities )
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委托加工物资 Consigned processiong material LSSW.Oz2L
委托代销商品 Consignment-out L
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受托代销商品 Consignment-in @81-kdTx
分期收款发出商品 Goods on instalment sales G
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存货跌价准备 Provision for obsolete stocks oPCrD.s
待摊费用 Prepaid expenses "havi,m
待处理流动资产损益 Unsettled G/L on current assets c%ZeX%p
待处理固定资产损益 Unsettled G/L on fixed assets VccM=w%*
委托贷款-本金 Consignment loan - principle I
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委托贷款-利息 Consignment loan - interest m"<4\;GK
委托贷款-减值准备 Consignment loan - provision 7Pwg+
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固定资产-房屋建筑物 Fixed assets - Buildings gxI&f
固定资产-机器设备 Fixed assets - Plant and machinery ;]{{)dst
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures r|*:9|y{"/
固定资产-运输设备 Fixed assets - Automobiles kJI3`gS+
累计折旧 Accumulated depreciation #FEa 5
固定资产减值准备 Impairment of fixed assets Ze#Jhn@
工程物资-专用材料 Project material - specific materials ]/LWrQD
工程物资-专用设备 Project material - specific equipment P87ld._
工程物资-预付大型设备款 Project material - prepaid for equipment %)8d{1at
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m dC`W&r
在建工程 Construction in progress y!SF/i?Py
在建工程减值准备 Impairment of construction in progress 2H[=lY
固定资产清理 Disposal of fixed assets {%=S+89l
无形资产-专利权 Intangible assets - patent oDz*~{BHg
无形资产-非专利技术 Intangible assets - industrial property and know-how K?9WY]Ot
无形资产-商标权 Intangible assets - trademark rights >~h>#{&
无形资产-土地使用权 Intangible assets - land use rights 4pLQ"&>}80
无形资产-商誉 Intangible assets - goodwill #m[vn^8B]y
无形资产减值准备 Impairment of intangible assets ri#,ec|J
长期待摊费用 Deferred assets ,>&?ty9o
未确认融资费用 Unrecognized finance fees 1po"gVot
其他长期资产 Other long term assets ~l(G6/R
递延税款借项 Deferred assets debits SrdE>fNbs
应付票据 Notes payable 3aEt>x
应付帐款 Trade creditors #!w:_T%
预收帐款 Adanvances from customers -Uzc"Lx B
代销商品款 Consignment-in payables ^uC"dfH
其他应交款 Other payable to government ]&&I|K_
其他应付款 Other creditors 8dr0 DF$c
应付股利 Proposed dividends ny278tr Q7
待转资产价值 Donated assets PZKbnu
预计负债 Accrued liabilities pZc9q8j3
应付短期债券 Short-term debentures payable GA'*58
其他流动负债 Other current liabilities mw:3q6
预提费用 Accrued expenses dD[v=Z_
应付工资 Payroll payable 5JQd)[Im
应付福利费 Welfare payable oN.Mra]D
短期借款-抵押借款 Bank loans - Short term - pledged "g
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短期借款-信用借款 Bank loans - Short term - credit ;~}-AI-
短期借款-担保借款 Bank loans - Short term - guaranteed U,oD44
一年内到期长期借款 Long term loans due within one year TjKzBAX
一年内到期长期应付款 Long term payable due within one year X4Pm)N`
长期借款 Bank loans - Long term {fAh@:{@
应付债券-债券面值 Bond payable - Par value O4lxeiRgC
应付债券-债券溢价 Bond payable - Excess `Mo~EHso.
应付债券-债券折价 Bond payable - Discount p6<E=5RRd1
应付债券-应计利息 Bond payable - Accrued interest Hi9 G^Q
长期应付款 Long term payable fGu5%T,
专项应付款 Specific payable 38"8,k
其他长期负债 Other long term liabilities @).WIs
应交税金-所得税 Tax payable - income tax @#bBs9@gv
应交税金-增值税 Tax payable - VAT uU8*$+ "
应交税金-营业税 Tax payable - business tax OwNA N
应交税金-消费税 Tax payable - consumable tax +}Qv6s#
应交税金-其他 Tax payable - others #nU@hOfg
递延税款贷项 Deferred taxation credit 0z#l0-NdQ
股本 Share capital ?9o#%?6k
已归还投资 Investment returned @)aXNQ
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利润分配-其他转入 Profit appropriation - other transfer in d/0/$Bz}P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *D,v>(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )OARO
利润分配-提取储备基金 Profit appropriation - reserve fund / e~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >GdLEE'w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v&t`5-e-A
利润分配-利润归还投资 Profit appropriation - return investment by profit ,
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5pNvzw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )a4E&D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G:E+s(x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wZ
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期初未分配利润 Retained earnings, beginning of the year J,dG4.ht
资本公积-股本溢价 Capital surplus - share premium "2y7l
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y>)mSl@1y
资本公积-接受现金捐赠 Capital surplus - cash donation X}65\6
资本公积-股权投资准备 Capital surplus - investment reserve K1m!S9d`x
资本公积-拨款转入 Capital surplus - subsidiary Sa?~t3*H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation htdn$kqG
资本公积-其他 Capital surplus - others #Pe\Z/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y\Fuj)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &(z8GYBr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lB5[
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盈余公积-储备基金 Surplus reserve - reserve fund |Fh`.iT%c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @B>%B EC
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Apw-7*/
主营业务收入 Sales n:}MULy;
主营业务成本 Cost of sales A-AN6.
主营业务税金及附加 Sales tax sT;=7L<TA
营业费用 Operating expenses ve64-D
管理费用 General and administrative expenses N7j]yvE
财务费用 Financial expenses 2u I`$A:
投资收益 Investment income 2vW,.]95M
其他业务收入 Other operating income @=aq&gb
营业外收入 Non-operating income +e{djp@m
补贴收入 Subsidy income d-A%ZAkE]
其他业务支出 Other operating expenses i?P]}JENM
营业外支出 Non-operating expenses {
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所得税 Income tax z=8_%r
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