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 。 N>V\
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现金 Cash in hand `@<>"ff#F
银行存款 Cash in bank K&"ZZFd_
其他货币资金-外埠存款Other monetary assets - cash in other cities 0*J},#ba$
其他货币资金-银行本票 Other monetary assets - cashier‘s check k2-+3zx
其他货币资金-银行汇票 Other monetary assets - bank draft mETGYkPUa
其他货币资金-信用卡 Other monetary assets - credit cards y':JUwUN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !)r1zSY"g
其他货币资金-存出投资款 Other monetary assets - cash for investment +HDfEo T
短期投资-股票投资 Investments - Short term - stocks q"LE6?hs
短期投资-债券投资 Investments - Short term - bonds 2I[(UMI$7
短期投资-基金投资 Investments - Short term - funds .n\j<Kq
短期投资-其他投资 Investments - Short term - others Z\[6'R4.#
短期投资跌价准备 Provision for short-term investment )L+>^cJI<
长期股权投资-股票投资 Long term equity investment - stocks R6cd;| fan
长期股权投资-其他股权投资 Long term equity investment - others ,gO(zI-1
长期债券投资-债券投资 Long term securities investemnt - bonds t~v_k\`{
长期债券投资-其他债权投资 Long term securities investment - others Ll$,"}0T
长期投资减值准备 Provision for long-term investment \+Nn>wW.
应收票据 Notes receivable X_HU?Q_N
应收股利 Dividends receivable QZwZ4$jkiO
应收利息 Interest receivable g:oB j6$
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应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }'`iJb\
预付帐款 Prepayment ^\ku}X_[?
应收补贴款 Allowance receivable
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其他应收款 Other debtors zhZ!!b^6<
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors M
o?y4X
其他流动资产 Other current assets Zjkg"
物资采购 Purchase aN
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原材料 Raw materials 0<[g7BbR
包装物 Packing materials jp+s[rRc\{
低值易耗品 Low value consumbles BMdcW
MYU\
材料成本差异 Material cost difference 7lUnqX.
自制半成品 Self-manufactured goods c BcZ@e;
库存商品 Finished goods Oh=E!
商品进销差价 Difference between purchase & sales of commodities Mp`!zw
R
委托加工物资 Consigned processiong material d-{1>\-_
委托代销商品 Consignment-out X..<U}e
受托代销商品 Consignment-in Ghf/IXq#
分期收款发出商品 Goods on instalment sales ]?*'[
存货跌价准备 Provision for obsolete stocks 0'Uo3jAB
待摊费用 Prepaid expenses 2cQG2N2*
待处理流动资产损益 Unsettled G/L on current assets ubs>(\`q"
待处理固定资产损益 Unsettled G/L on fixed assets ZH)thd9^b
委托贷款-本金 Consignment loan - principle q[TGEgG
委托贷款-利息 Consignment loan - interest d
3;Sy`.
委托贷款-减值准备 Consignment loan - provision 2Tcc
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固定资产-房屋建筑物 Fixed assets - Buildings kInU,/R*
固定资产-机器设备 Fixed assets - Plant and machinery Dqg01_O9O
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F-=Xbyr3@
固定资产-运输设备 Fixed assets - Automobiles rI#,FZ
累计折旧 Accumulated depreciation P`L, eYc
固定资产减值准备 Impairment of fixed assets 4?33t] "
工程物资-专用材料 Project material - specific materials ^&7gUH*v
工程物资-专用设备 Project material - specific equipment 3~EPX`#[W
工程物资-预付大型设备款 Project material - prepaid for equipment !j%#7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production EkpM'j=
在建工程 Construction in progress |wM<n
在建工程减值准备 Impairment of construction in progress m% %\k
\
固定资产清理 Disposal of fixed assets /_mU%fl
无形资产-专利权 Intangible assets - patent Utj4f-M
无形资产-非专利技术 Intangible assets - industrial property and know-how "IJ 9vXI
无形资产-商标权 Intangible assets - trademark rights ==npFjB
无形资产-土地使用权 Intangible assets - land use rights gxc8O).5vY
无形资产-商誉 Intangible assets - goodwill MZvxcr{x
无形资产减值准备 Impairment of intangible assets PUEEfq!%
长期待摊费用 Deferred assets 2O(= 2X
未确认融资费用 Unrecognized finance fees x31Jl{x8\?
其他长期资产 Other long term assets O ]!/fZ;(
递延税款借项 Deferred assets debits S0WKEv@
Hn
应付票据 Notes payable J'C%
应付帐款 Trade creditors u>*d^[zS
预收帐款 Adanvances from customers s x2\
代销商品款 Consignment-in payables 1StaQUB
其他应交款 Other payable to government TFO4jjiC"
其他应付款 Other creditors &?*H`5#?G
应付股利 Proposed dividends ldWrv7.P
待转资产价值 Donated assets ^w
D@)Dz
预计负债 Accrued liabilities A5^tus/y
应付短期债券 Short-term debentures payable Q#PkfjXS
其他流动负债 Other current liabilities )Ec /5=A
预提费用 Accrued expenses ,&LGAa
应付工资 Payroll payable RYV:?=D7s
应付福利费 Welfare payable )sLXtV)nm6
短期借款-抵押借款 Bank loans - Short term - pledged '8c-V aa
短期借款-信用借款 Bank loans - Short term - credit 15_Px9
短期借款-担保借款 Bank loans - Short term - guaranteed _ykT(`.#
一年内到期长期借款 Long term loans due within one year rLE5fl5W
一年内到期长期应付款 Long term payable due within one year W[qQDn!r
长期借款 Bank loans - Long term fzr0dcNgM
应付债券-债券面值 Bond payable - Par value %b>Ee>rdD
应付债券-债券溢价 Bond payable - Excess -] `Oa
L!
应付债券-债券折价 Bond payable - Discount T7Qw1k
应付债券-应计利息 Bond payable - Accrued interest zRFvWOxC\
长期应付款 Long term payable z4r g.ai
专项应付款 Specific payable 2`pg0ciX (
其他长期负债 Other long term liabilities &d=ZCaP
应交税金-所得税 Tax payable - income tax K?6#jT6#
应交税金-增值税 Tax payable - VAT Qq<+QL |
应交税金-营业税 Tax payable - business tax ?@H/;hB[|
应交税金-消费税 Tax payable - consumable tax s!?T$@a=
应交税金-其他 Tax payable - others 0[R7HX-@
递延税款贷项 Deferred taxation credit cm`x;[e6l
股本 Share capital (
tQ0-=z
已归还投资 Investment returned Rz"gPU4;`
利润分配-其他转入 Profit appropriation - other transfer in HG&rE3@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lx&;?QQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j'q Iq;y
利润分配-提取储备基金 Profit appropriation - reserve fund -GT&46hX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )BmO[AiOM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `:kI@TPI_C
利润分配-利润归还投资 Profit appropriation - return investment by profit }o7"2hht
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5^C.}/#>F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Mb'Tx
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oNp(GQ@0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E&>=
期初未分配利润 Retained earnings, beginning of the year *V?p&/>MT
资本公积-股本溢价 Capital surplus - share premium kGW4kuh)/q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "w:?WS
资本公积-接受现金捐赠 Capital surplus - cash donation ehyCAp0oI
资本公积-股权投资准备 Capital surplus - investment reserve Kq;s${ |G
资本公积-拨款转入 Capital surplus - subsidiary &'oZ]}^0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8'o6:
资本公积-其他 Capital surplus - others O^sOv!!RH/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |6!L\/}M%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T[eb<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `l+
pk%
盈余公积-储备基金 Surplus reserve - reserve fund tl^![Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund R3@luT]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E@7);i5K
主营业务收入 Sales d'2q~
主营业务成本 Cost of sales B-W8Zq#
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主营业务税金及附加 Sales tax aW(Hn[}^
营业费用 Operating expenses @aUQy;
管理费用 General and administrative expenses A_2oQ*
财务费用 Financial expenses mcq.*at
投资收益 Investment income l1eF&wNC
其他业务收入 Other operating income >WmTM0
营业外收入 Non-operating income .?)gn]#
补贴收入 Subsidy income eKW^\
其他业务支出 Other operating expenses rVv4R/3+
营业外支出 Non-operating expenses o((!3H{D
所得税 Income tax (X~JTH:e/
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