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 。 `Y?t@dd
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现金 Cash in hand Df07y<>7Q
银行存款 Cash in bank ClW'W#*(Y
其他货币资金-外埠存款Other monetary assets - cash in other cities 6@;ha=[+
其他货币资金-银行本票 Other monetary assets - cashier‘s check *xRc *
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其他货币资金-银行汇票 Other monetary assets - bank draft `T*U]/zQ
其他货币资金-信用卡 Other monetary assets - credit cards @
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit _cJ[
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其他货币资金-存出投资款 Other monetary assets - cash for investment D _X8-
短期投资-股票投资 Investments - Short term - stocks r2*<\ax
短期投资-债券投资 Investments - Short term - bonds 0V,Nv9!S
短期投资-基金投资 Investments - Short term - funds khd5 Cf[
短期投资-其他投资 Investments - Short term - others U0B2
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短期投资跌价准备 Provision for short-term investment -H(vL=
长期股权投资-股票投资 Long term equity investment - stocks Q}%tt=KD
长期股权投资-其他股权投资 Long term equity investment - others AG"
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长期债券投资-债券投资 Long term securities investemnt - bonds E+_&HG}a
长期债券投资-其他债权投资 Long term securities investment - others ,#u\l
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长期投资减值准备 Provision for long-term investment 9
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应收票据 Notes receivable q1Qje%9@t
应收股利 Dividends receivable Os),;W0w4
应收利息 Interest receivable ;|ub!z9GG
应收帐款 Trade debtors sPYX~G&T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <zfe}0
预付帐款 Prepayment }F1s
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应收补贴款 Allowance receivable 85U.wpG
其他应收款 Other debtors HB&
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0`hwmDiB"
其他流动资产 Other current assets _uH9XGm
物资采购 Purchase /F[+13C
原材料 Raw materials a_T,t'6
包装物 Packing materials K!{5[G
低值易耗品 Low value consumbles CDg AGy
材料成本差异 Material cost difference q|#MB7e/
自制半成品 Self-manufactured goods ))#'4
库存商品 Finished goods QEJGnl676
商品进销差价 Difference between purchase & sales of commodities _g|acBF
委托加工物资 Consigned processiong material s3t!<9[m
委托代销商品 Consignment-out /lD?VE
受托代销商品 Consignment-in 83;IyvbL
分期收款发出商品 Goods on instalment sales M-9gD[m
存货跌价准备 Provision for obsolete stocks $3
8gs{+
待摊费用 Prepaid expenses !e8i/!}^S
待处理流动资产损益 Unsettled G/L on current assets x!{
待处理固定资产损益 Unsettled G/L on fixed assets tm)*2lH6
委托贷款-本金 Consignment loan - principle xxX/y2\
委托贷款-利息 Consignment loan - interest %]4-{%v
委托贷款-减值准备 Consignment loan - provision 3{J.xWB@:
固定资产-房屋建筑物 Fixed assets - Buildings a8uYs DS
固定资产-机器设备 Fixed assets - Plant and machinery qc8Ta"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )s")y
固定资产-运输设备 Fixed assets - Automobiles YB!!/ SX4
累计折旧 Accumulated depreciation Wc'Ehyi;
固定资产减值准备 Impairment of fixed assets 2R@
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工程物资-专用材料 Project material - specific materials H^(L90
工程物资-专用设备 Project material - specific equipment F>Jg~ FD*
工程物资-预付大型设备款 Project material - prepaid for equipment i ^|@"+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gbGTG
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在建工程 Construction in progress vjK, I9
在建工程减值准备 Impairment of construction in progress Vewzo1G2
固定资产清理 Disposal of fixed assets J/Q|uRpmqr
无形资产-专利权 Intangible assets - patent R2^iSl%pj
无形资产-非专利技术 Intangible assets - industrial property and know-how <MZi<Z`
无形资产-商标权 Intangible assets - trademark rights HHS45kg[c
无形资产-土地使用权 Intangible assets - land use rights m^tNqJs8
无形资产-商誉 Intangible assets - goodwill U"5q;9#q
无形资产减值准备 Impairment of intangible assets Yo2Trh
长期待摊费用 Deferred assets Pz473d
未确认融资费用 Unrecognized finance fees z+"0>ZN&
其他长期资产 Other long term assets DP>mNE
递延税款借项 Deferred assets debits k&G
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应付票据 Notes payable ]h@{6N'oNS
应付帐款 Trade creditors Dd/}Ya(Gi
预收帐款 Adanvances from customers lO
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代销商品款 Consignment-in payables @d)a~[pm
其他应交款 Other payable to government
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其他应付款 Other creditors dF,DiRD
应付股利 Proposed dividends X<xqT
待转资产价值 Donated assets JuJ5qIal
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable *i?.y*g
其他流动负债 Other current liabilities hEOJb
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预提费用 Accrued expenses +89o`u_l%
应付工资 Payroll payable L?f qcW{
应付福利费 Welfare payable 3wNN<R
短期借款-抵押借款 Bank loans - Short term - pledged kPJ~X0Fr{t
短期借款-信用借款 Bank loans - Short term - credit Yq;&F0paK
短期借款-担保借款 Bank loans - Short term - guaranteed a;p6?kv
一年内到期长期借款 Long term loans due within one year LXxl ?D
一年内到期长期应付款 Long term payable due within one year Gg+YfY_
长期借款 Bank loans - Long term 8|<f8Z65!
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess -s~p}CQ.
应付债券-债券折价 Bond payable - Discount ZOH
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应付债券-应计利息 Bond payable - Accrued interest +~:0Dxv W
长期应付款 Long term payable X,53c$
专项应付款 Specific payable bV
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其他长期负债 Other long term liabilities ~%G Ssm\J
应交税金-所得税 Tax payable - income tax ddMM74
应交税金-增值税 Tax payable - VAT v<fWc971
应交税金-营业税 Tax payable - business tax Ja=N@&Z#
应交税金-消费税 Tax payable - consumable tax gT7I9 (x!W
应交税金-其他 Tax payable - others 6cZ C
递延税款贷项 Deferred taxation credit gD40y\9r
股本 Share capital <w11nB)
已归还投资 Investment returned g{&PrE'e9
利润分配-其他转入 Profit appropriation - other transfer in 8 )`5P\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qq>44 k\|)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2 ^ kn5
利润分配-提取储备基金 Profit appropriation - reserve fund cFxSDTR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A>y#}^
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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 @f'
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利润分配-利润归还投资 Profit appropriation - return investment by profit Ko}7$2^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $YR{f[+L
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w`38DF@K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U#l.E1Z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A'(k
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期初未分配利润 Retained earnings, beginning of the year ,dq`EsHg`M
资本公积-股本溢价 Capital surplus - share premium <sF!]R&4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A8`orMo2
资本公积-接受现金捐赠 Capital surplus - cash donation L/%xbm~
资本公积-股权投资准备 Capital surplus - investment reserve k dUc&
资本公积-拨款转入 Capital surplus - subsidiary ^:$j:w?j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~l@%=/m
资本公积-其他 Capital surplus - others -y<rM0"NE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zkvH=wL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JG1LS$p^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wf^cyCR0
盈余公积-储备基金 Surplus reserve - reserve fund &<OMGGQ[h
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OQ
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4>d[qr*<
主营业务收入 Sales ;+
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主营业务成本 Cost of sales m./*LXU
主营业务税金及附加 Sales tax lK 9s0t'
营业费用 Operating expenses ec,z6v^9
管理费用 General and administrative expenses X]>[Qz)K^
财务费用 Financial expenses )z|_*||WU^
投资收益 Investment income 7jD@Gp`" 3
其他业务收入 Other operating income ~
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营业外收入 Non-operating income NdaM9a#TZ
补贴收入 Subsidy income 8cequAD
其他业务支出 Other operating expenses ;%lJD"yF
营业外支出 Non-operating expenses FxMMxY,*%
所得税 Income tax -1dIZy
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