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 。 UNu#(nP
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现金 Cash in hand >
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银行存款 Cash in bank V1N3iI
其他货币资金-外埠存款Other monetary assets - cash in other cities 2j[=\K]
其他货币资金-银行本票 Other monetary assets - cashier‘s check -:+|zF@f
其他货币资金-银行汇票 Other monetary assets - bank draft @e.C
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其他货币资金-信用卡 Other monetary assets - credit cards %HhnSi1K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l` lk-nb
其他货币资金-存出投资款 Other monetary assets - cash for investment cJ=6r
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短期投资-股票投资 Investments - Short term - stocks ^,TO#%$iE
短期投资-债券投资 Investments - Short term - bonds G:<aB
短期投资-基金投资 Investments - Short term - funds k_#ak%m/
短期投资-其他投资 Investments - Short term - others iy.p n
短期投资跌价准备 Provision for short-term investment i+ ?^
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长期股权投资-股票投资 Long term equity investment - stocks ?=Z?6fw
长期股权投资-其他股权投资 Long term equity investment - others KxJ!,F{>H
长期债券投资-债券投资 Long term securities investemnt - bonds oq
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长期债券投资-其他债权投资 Long term securities investment - others HAdg/3Hw
长期投资减值准备 Provision for long-term investment X]TG<r
应收票据 Notes receivable LYTd
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应收股利 Dividends receivable L\J;J%fz.
应收利息 Interest receivable Mq156TL
应收帐款 Trade debtors UERLtSQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~^:A{/
预付帐款 Prepayment 8b&/k8i:
应收补贴款 Allowance receivable JYI,N
其他应收款 Other debtors AofKw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E4jNA}3k+
其他流动资产 Other current assets sUO`u qZV
物资采购 Purchase I^-Sb=j?Z
原材料 Raw materials Q~
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包装物 Packing materials `g=J%p
低值易耗品 Low value consumbles &jJL"gq"
材料成本差异 Material cost difference X'Xx"M
自制半成品 Self-manufactured goods W:2( .?
库存商品 Finished goods 6@5+m
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商品进销差价 Difference between purchase & sales of commodities +Mb.:_7'
委托加工物资 Consigned processiong material _1\v
委托代销商品 Consignment-out kS);xA8s]
受托代销商品 Consignment-in D;*SnU(9
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分期收款发出商品 Goods on instalment sales "%w u2%i
存货跌价准备 Provision for obsolete stocks 0Th&iA4
待摊费用 Prepaid expenses Se}c[|8
待处理流动资产损益 Unsettled G/L on current assets e#8Q L
待处理固定资产损益 Unsettled G/L on fixed assets zR:L!S
委托贷款-本金 Consignment loan - principle EI%89i`3^
委托贷款-利息 Consignment loan - interest S9y}
委托贷款-减值准备 Consignment loan - provision gPI
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固定资产-房屋建筑物 Fixed assets - Buildings oJz^|dW
固定资产-机器设备 Fixed assets - Plant and machinery Ff
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kVMg 1I@
固定资产-运输设备 Fixed assets - Automobiles EW OVx*l
累计折旧 Accumulated depreciation <iC(`J$D
固定资产减值准备 Impairment of fixed assets z>Y-fN`,
工程物资-专用材料 Project material - specific materials .|70;
工程物资-专用设备 Project material - specific equipment 5|s\*bV`
工程物资-预付大型设备款 Project material - prepaid for equipment Xl#ggub?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zTSTEOP}%Y
在建工程 Construction in progress f}P3O3Yv&
在建工程减值准备 Impairment of construction in progress 6A-|[(NS
固定资产清理 Disposal of fixed assets R
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无形资产-专利权 Intangible assets - patent KkbD W3-
无形资产-非专利技术 Intangible assets - industrial property and know-how X.{S*E:$u
无形资产-商标权 Intangible assets - trademark rights ^6V[=!& H
无形资产-土地使用权 Intangible assets - land use rights 8Fu(Ft^9
无形资产-商誉 Intangible assets - goodwill ea
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无形资产减值准备 Impairment of intangible assets SY\ gXO8k
长期待摊费用 Deferred assets #q=Efn'
未确认融资费用 Unrecognized finance fees 'zTLl8P
其他长期资产 Other long term assets dUZ
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递延税款借项 Deferred assets debits @RKryY)
应付票据 Notes payable
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应付帐款 Trade creditors m-#2n?
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预收帐款 Adanvances from customers _]H&,</
代销商品款 Consignment-in payables S2&4g/
其他应交款 Other payable to government 3F2w-+L
其他应付款 Other creditors 2fd{hJDq;5
应付股利 Proposed dividends VpDbHAg
待转资产价值 Donated assets 7Ak6,BuI%
预计负债 Accrued liabilities x'<X!gw
应付短期债券 Short-term debentures payable U'bEL^Jf
其他流动负债 Other current liabilities HIZe0%WPw
预提费用 Accrued expenses xi}skA
应付工资 Payroll payable W^l-Y%a/o
应付福利费 Welfare payable 9rf)gU3{+L
短期借款-抵押借款 Bank loans - Short term - pledged OQJ6e:BGt
短期借款-信用借款 Bank loans - Short term - credit j A%u 5V
短期借款-担保借款 Bank loans - Short term - guaranteed 2c*GuF9(0
一年内到期长期借款 Long term loans due within one year @:#eb1<S
一年内到期长期应付款 Long term payable due within one year s.C_Zf~3
长期借款 Bank loans - Long term @Jw-8Q{
应付债券-债券面值 Bond payable - Par value 1mG-}
应付债券-债券溢价 Bond payable - Excess _-g&PXH
应付债券-债券折价 Bond payable - Discount 2\{zmc}G-0
应付债券-应计利息 Bond payable - Accrued interest N`e[:[
长期应付款 Long term payable
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专项应付款 Specific payable (f"4,b^]
其他长期负债 Other long term liabilities "^%cJAnLX
应交税金-所得税 Tax payable - income tax U>N1Od4vTO
应交税金-增值税 Tax payable - VAT xwo<' xT
应交税金-营业税 Tax payable - business tax SwMc
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应交税金-消费税 Tax payable - consumable tax 2J BR)P
应交税金-其他 Tax payable - others S<Xf>-8w
递延税款贷项 Deferred taxation credit &D*b|ilvc
股本 Share capital X'iWJ8
已归还投资 Investment returned pv|G^,>#
利润分配-其他转入 Profit appropriation - other transfer in vEJbA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8$}<, c(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T6=u P)!K
利润分配-提取储备基金 Profit appropriation - reserve fund N~'c_l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N(yzk_~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _oeS Uzq.
利润分配-利润归还投资 Profit appropriation - return investment by profit oUlVI*~ND
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |yPu!pfl
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 61U09s%\0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \'O"
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares utV_
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期初未分配利润 Retained earnings, beginning of the year 5nx1i
资本公积-股本溢价 Capital surplus - share premium Y.p;1"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]D\D~!R
资本公积-接受现金捐赠 Capital surplus - cash donation A.w.rVDD
资本公积-股权投资准备 Capital surplus - investment reserve SE*g;Cvg1
资本公积-拨款转入 Capital surplus - subsidiary 7@W>E;go
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (#c:b
资本公积-其他 Capital surplus - others vnuN6M{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Iu=(qU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Jln:`!#fDf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G18b$z
盈余公积-储备基金 Surplus reserve - reserve fund 2D5StCF$O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dk^~;m#iN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment do'GlU oMC
主营业务收入 Sales $[ *w"iQ
主营业务成本 Cost of sales 7b+6%fV
主营业务税金及附加 Sales tax S,8elKH4
营业费用 Operating expenses G' 1'/
管理费用 General and administrative expenses x]j W<A
财务费用 Financial expenses 4_ML
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投资收益 Investment income GTHt'[t@;
其他业务收入 Other operating income =?8@#]G+
营业外收入 Non-operating income ]6j{@z?{
补贴收入 Subsidy income o)/ 0a
其他业务支出 Other operating expenses j1<Yg,_.p
营业外支出 Non-operating expenses <F'\lA9
所得税 Income tax M<&= S
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