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 。 [i7YVwG4
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现金 Cash in hand
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银行存款 Cash in bank }`o?/!X
其他货币资金-外埠存款Other monetary assets - cash in other cities /L v1$~
其他货币资金-银行本票 Other monetary assets - cashier‘s check V8PLFt;
其他货币资金-银行汇票 Other monetary assets - bank draft 3o6RbW0[
其他货币资金-信用卡 Other monetary assets - credit cards 6/tI8H3E
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f:woP7FP
其他货币资金-存出投资款 Other monetary assets - cash for investment a1c1k}
短期投资-股票投资 Investments - Short term - stocks ?j{C*|yHO
短期投资-债券投资 Investments - Short term - bonds mR+Jws'
短期投资-基金投资 Investments - Short term - funds 9(, @aZ
短期投资-其他投资 Investments - Short term - others R7?29?$7
短期投资跌价准备 Provision for short-term investment OgCy4_a[f
长期股权投资-股票投资 Long term equity investment - stocks @r;wobt
长期股权投资-其他股权投资 Long term equity investment - others j6g@tx^)'
长期债券投资-债券投资 Long term securities investemnt - bonds riCV&0"n
长期债券投资-其他债权投资 Long term securities investment - others ,gx)
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长期投资减值准备 Provision for long-term investment PaO-J&<
应收票据 Notes receivable 9V
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应收股利 Dividends receivable
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应收利息 Interest receivable L}%dCe
应收帐款 Trade debtors M \D]ml~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |<
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预付帐款 Prepayment jz'<
应收补贴款 Allowance receivable L":bI&V?:
其他应收款 Other debtors `bG7"o`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Y`GOER
其他流动资产 Other current assets TgfrI
物资采购 Purchase b]Z@^<_E
原材料 Raw materials 9YN?
包装物 Packing materials V[;M&=,"
低值易耗品 Low value consumbles %.HJK
材料成本差异 Material cost difference Q2|p\rO
自制半成品 Self-manufactured goods T:iP="?{
库存商品 Finished goods p(JlvJjo
商品进销差价 Difference between purchase & sales of commodities oPQtGl p
委托加工物资 Consigned processiong material b-^p1{A0zW
委托代销商品 Consignment-out >mq,}!n
受托代销商品 Consignment-in ,0N94pKy
分期收款发出商品 Goods on instalment sales {b)~V3rsY
存货跌价准备 Provision for obsolete stocks Lns
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待摊费用 Prepaid expenses ,!#ccv+Vm%
待处理流动资产损益 Unsettled G/L on current assets e Y
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待处理固定资产损益 Unsettled G/L on fixed assets h9s >LY
委托贷款-本金 Consignment loan - principle GqKsK
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委托贷款-利息 Consignment loan - interest 'LE"#2Hu
委托贷款-减值准备 Consignment loan - provision w#y0atsg'
固定资产-房屋建筑物 Fixed assets - Buildings =8{WZCW5
固定资产-机器设备 Fixed assets - Plant and machinery OE`X<h4r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /+]s.V.
固定资产-运输设备 Fixed assets - Automobiles jXg
累计折旧 Accumulated depreciation \nqkA{;B{
固定资产减值准备 Impairment of fixed assets G}d-(X
工程物资-专用材料 Project material - specific materials )
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工程物资-专用设备 Project material - specific equipment |N /G'>TS
工程物资-预付大型设备款 Project material - prepaid for equipment ]< l6s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =EP13J
在建工程 Construction in progress *fMpZ+;[m
在建工程减值准备 Impairment of construction in progress dl-l"9~;
固定资产清理 Disposal of fixed assets Guw}=l--YR
无形资产-专利权 Intangible assets - patent *e>]~Z,
无形资产-非专利技术 Intangible assets - industrial property and know-how ,:2'YB
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 r,1e 'd:
无形资产-商誉 Intangible assets - goodwill 7,
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无形资产减值准备 Impairment of intangible assets &[vw 0N-
长期待摊费用 Deferred assets Uz7
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未确认融资费用 Unrecognized finance fees h
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其他长期资产 Other long term assets =T?}Nt
递延税款借项 Deferred assets debits YY((#"o;l
应付票据 Notes payable 7cDU2l
应付帐款 Trade creditors LW6ZAETyL
预收帐款 Adanvances from customers `r"+644
代销商品款 Consignment-in payables $ ,Ck70_
其他应交款 Other payable to government /^SAC%PD
其他应付款 Other creditors "ww|&-W9
应付股利 Proposed dividends 796\jf$
待转资产价值 Donated assets *iO u'
预计负债 Accrued liabilities g#]" hn
应付短期债券 Short-term debentures payable N
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其他流动负债 Other current liabilities yOU(2"8p
预提费用 Accrued expenses 7cP@jj
应付工资 Payroll payable fEf_F
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应付福利费 Welfare payable CvSIV7zYo
短期借款-抵押借款 Bank loans - Short term - pledged E51dV:l
短期借款-信用借款 Bank loans - Short term - credit .T<=z
短期借款-担保借款 Bank loans - Short term - guaranteed "Mw[P [w*
一年内到期长期借款 Long term loans due within one year `_I@i]i^
一年内到期长期应付款 Long term payable due within one year Y_&g="`Q
长期借款 Bank loans - Long term MB^~%uZ2K
应付债券-债券面值 Bond payable - Par value H(c72]@Vg
应付债券-债券溢价 Bond payable - Excess GE;e]Jkjn
应付债券-债券折价 Bond payable - Discount ?liK\C2Z<
应付债券-应计利息 Bond payable - Accrued interest <P[T!gST
长期应付款 Long term payable /@ !CKh`
专项应付款 Specific payable T3UMCqc=
其他长期负债 Other long term liabilities |:[tNs*,O
应交税金-所得税 Tax payable - income tax W:,4 :|3
应交税金-增值税 Tax payable - VAT ;h6v@)#GX
应交税金-营业税 Tax payable - business tax ;7]u!Q
应交税金-消费税 Tax payable - consumable tax (/!r(#K0,'
应交税金-其他 Tax payable - others &X@Bs-
递延税款贷项 Deferred taxation credit 6*4's5>?D
股本 Share capital uzmk6G
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已归还投资 Investment returned ]xC#rwHUC
利润分配-其他转入 Profit appropriation - other transfer in oVA?J%EK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <~}7Mxn%x@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >z;[2n'
利润分配-提取储备基金 Profit appropriation - reserve fund (fNUj4[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .7'kw]{/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~\ ,w {
利润分配-利润归还投资 Profit appropriation - return investment by profit KoE8Mp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n55Pv3}C
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m }a|FS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7{e{9QbJ4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {FRAv(,\
期初未分配利润 Retained earnings, beginning of the year M;cO0UIwO
资本公积-股本溢价 Capital surplus - share premium iHwLZ[O{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V@>r*7\F
资本公积-接受现金捐赠 Capital surplus - cash donation 5>3}_
资本公积-股权投资准备 Capital surplus - investment reserve ur
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资本公积-拨款转入 Capital surplus - subsidiary =U8a ?0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s]m o$ _na
资本公积-其他 Capital surplus - others Q9I
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3iw{SEY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }kw/W#)J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Um1[sMc{au
盈余公积-储备基金 Surplus reserve - reserve fund ;\EiM;Q]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund X37 L\e[c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mj|)nOd
主营业务收入 Sales X;<BzA!H
主营业务成本 Cost of sales a
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主营业务税金及附加 Sales tax ,Jc m+Wb
营业费用 Operating expenses m(], r})
管理费用 General and administrative expenses `
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财务费用 Financial expenses uwRr LF
投资收益 Investment income V"p!Bf
其他业务收入 Other operating income 4}`
营业外收入 Non-operating income z0|&W&&D
补贴收入 Subsidy income (`SRJ$~f
其他业务支出 Other operating expenses *~m+Nc`D,N
营业外支出 Non-operating expenses &1+X\c+tb
所得税 Income tax pO8ePc@=D
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