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 。 *Z.{1
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现金 Cash in hand v\!Cq+lFML
银行存款 Cash in bank y<`:I|y
其他货币资金-外埠存款Other monetary assets - cash in other cities {#z
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其他货币资金-银行本票 Other monetary assets - cashier‘s check |yOIC,5[JW
其他货币资金-银行汇票 Other monetary assets - bank draft ?_ uan
其他货币资金-信用卡 Other monetary assets - credit cards VOATza`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &2@Rc?!6_P
其他货币资金-存出投资款 Other monetary assets - cash for investment E:\#Ur2
短期投资-股票投资 Investments - Short term - stocks +ZE"pA^C
短期投资-债券投资 Investments - Short term - bonds ],R\oMYy|P
短期投资-基金投资 Investments - Short term - funds ,T 3M
短期投资-其他投资 Investments - Short term - others i+I.>L/S
短期投资跌价准备 Provision for short-term investment id`9,I
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others r`)'Kd
长期债券投资-债券投资 Long term securities investemnt - bonds v,rKuvc'
长期债券投资-其他债权投资 Long term securities investment - others |z}VP-L
长期投资减值准备 Provision for long-term investment 5|bfrc
应收票据 Notes receivable ] 4*E:
应收股利 Dividends receivable )
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应收利息 Interest receivable KV{
应收帐款 Trade debtors 5PpS/I:on
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %_5?/H@%3z
预付帐款 Prepayment Lq@uwiq!
应收补贴款 Allowance receivable 3dtL[aVwY
其他应收款 Other debtors -=1>t3~\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rF?QI*`Y(
其他流动资产 Other current assets Esj1Vv#
物资采购 Purchase a[!:`o1U
原材料 Raw materials q8e] {sT'!
包装物 Packing materials G-o6~"J\
低值易耗品 Low value consumbles NZ^hp\q
材料成本差异 Material cost difference X1u\si%.4S
自制半成品 Self-manufactured goods KmD#Ia
库存商品 Finished goods *'n=L
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商品进销差价 Difference between purchase & sales of commodities mG*Yv
委托加工物资 Consigned processiong material +rrA>~
委托代销商品 Consignment-out !Xq5r8]
受托代销商品 Consignment-in vBY?3p,
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分期收款发出商品 Goods on instalment sales { ux'
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存货跌价准备 Provision for obsolete stocks ;t.)A3 PL
待摊费用 Prepaid expenses q(#,X~0
待处理流动资产损益 Unsettled G/L on current assets J]NMqiq
待处理固定资产损益 Unsettled G/L on fixed assets _(@Vf=t
委托贷款-本金 Consignment loan - principle [A;0IjKam
委托贷款-利息 Consignment loan - interest `Z2-<:]6&a
委托贷款-减值准备 Consignment loan - provision e&<=+\ul
固定资产-房屋建筑物 Fixed assets - Buildings WZbRR.TxO
固定资产-机器设备 Fixed assets - Plant and machinery =$kSn\L,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles )o::~ eu
累计折旧 Accumulated depreciation Fcn@j#[J
固定资产减值准备 Impairment of fixed assets yyVE%e5nl
工程物资-专用材料 Project material - specific materials 8feLhWg'P
工程物资-专用设备 Project material - specific equipment A;;OGJ,!\
工程物资-预付大型设备款 Project material - prepaid for equipment immf\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production fhki!# E8M
在建工程 Construction in progress / EVXkf0
在建工程减值准备 Impairment of construction in progress #J$z0%P
固定资产清理 Disposal of fixed assets Gx%f&H~Z^
无形资产-专利权 Intangible assets - patent J@q!N;eh|
无形资产-非专利技术 Intangible assets - industrial property and know-how %LnG^L
无形资产-商标权 Intangible assets - trademark rights 4"+v:t)z6{
无形资产-土地使用权 Intangible assets - land use rights y(**F8>?xE
无形资产-商誉 Intangible assets - goodwill v +
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无形资产减值准备 Impairment of intangible assets SXV
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长期待摊费用 Deferred assets r)dXcus
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets )},/=#C0
递延税款借项 Deferred assets debits o~'UWU'#
应付票据 Notes payable <ZoMKUuB
应付帐款 Trade creditors mGUG
预收帐款 Adanvances from customers 2cv=7!K4Uv
代销商品款 Consignment-in payables R+=Xr<`%U|
其他应交款 Other payable to government kl5Y{![/&f
其他应付款 Other creditors B!1L W4^
应付股利 Proposed dividends P#2#i]-
待转资产价值 Donated assets :1!k*5
预计负债 Accrued liabilities ].N%A07
应付短期债券 Short-term debentures payable &WVRh=R
其他流动负债 Other current liabilities 3=^B
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预提费用 Accrued expenses <d3a
应付工资 Payroll payable K=J">^uW
应付福利费 Welfare payable v<]$,V]
短期借款-抵押借款 Bank loans - Short term - pledged 1F[W~@jW
短期借款-信用借款 Bank loans - Short term - credit l`E KL2n
短期借款-担保借款 Bank loans - Short term - guaranteed /|[%~`?BM
一年内到期长期借款 Long term loans due within one year EvDg{M}
一年内到期长期应付款 Long term payable due within one year 6p~8(-nG
长期借款 Bank loans - Long term wgKM6?
应付债券-债券面值 Bond payable - Par value ia%U;M
应付债券-债券溢价 Bond payable - Excess #Gu(h(Z s
应付债券-债券折价 Bond payable - Discount {&)E$M
应付债券-应计利息 Bond payable - Accrued interest (=QiXX1r
长期应付款 Long term payable 24d{ol)
专项应付款 Specific payable m/1;os5+8
其他长期负债 Other long term liabilities 22v=
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应交税金-所得税 Tax payable - income tax +(o]E3
应交税金-增值税 Tax payable - VAT l|
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应交税金-营业税 Tax payable - business tax <ta#2
应交税金-消费税 Tax payable - consumable tax S>EO6z#
应交税金-其他 Tax payable - others Jgzg[6
递延税款贷项 Deferred taxation credit
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股本 Share capital Qr*7bE(a
已归还投资 Investment returned T |h'"3'
利润分配-其他转入 Profit appropriation - other transfer in jH]?vpP
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bBXUD;$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TM`6:5ONv
利润分配-提取储备基金 Profit appropriation - reserve fund .Gnzu"lod
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kntn9G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &v&e-|r8;
利润分配-利润归还投资 Profit appropriation - return investment by profit <FU1|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'FmnlC1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z%[^-l-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G:!'hadw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4[f>kY%[
期初未分配利润 Retained earnings, beginning of the year +dF/$+t
资本公积-股本溢价 Capital surplus - share premium *d,Z?S/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8H2A<&3i
资本公积-接受现金捐赠 Capital surplus - cash donation \PgMMc4'
资本公积-股权投资准备 Capital surplus - investment reserve sn:wLc/GAd
资本公积-拨款转入 Capital surplus - subsidiary %&S :W%qm?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation APL #-`XC
资本公积-其他 Capital surplus - others `>skcvkm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vi\kB%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #(Ezt% ^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g,""j`
盈余公积-储备基金 Surplus reserve - reserve fund Nd61ns(N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JAP4Vwj%j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8z'_dfP=5
主营业务收入 Sales !6DH6<HC
主营业务成本 Cost of sales hYU4%"X
主营业务税金及附加 Sales tax *WZ?C|6+
营业费用 Operating expenses "}jv5j5
管理费用 General and administrative expenses " 2J2za
财务费用 Financial expenses '7/c7m/$X<
投资收益 Investment income WeRX ~
其他业务收入 Other operating income 5Ak6
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营业外收入 Non-operating income |;(0]
补贴收入 Subsidy income !Di*y$`}b
其他业务支出 Other operating expenses $VyH2+ jC
营业外支出 Non-operating expenses 8+OcM
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所得税 Income tax k<!xOg
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