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 。 7Y&W^]UZ0t
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现金 Cash in hand WogJ~N,d53
银行存款 Cash in bank ` {c %d
其他货币资金-外埠存款Other monetary assets - cash in other cities +7U$qEG
其他货币资金-银行本票 Other monetary assets - cashier‘s check #Q.A)5_
其他货币资金-银行汇票 Other monetary assets - bank draft yd$_XWp?\
其他货币资金-信用卡 Other monetary assets - credit cards 3 q^3znt
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jutEb@nog
其他货币资金-存出投资款 Other monetary assets - cash for investment Z*tB=
短期投资-股票投资 Investments - Short term - stocks <.HX_z3l
短期投资-债券投资 Investments - Short term - bonds ry\Nm[SQ
短期投资-基金投资 Investments - Short term - funds &W `."
短期投资-其他投资 Investments - Short term - others dT4?8:
短期投资跌价准备 Provision for short-term investment 4:.yE|@h[
长期股权投资-股票投资 Long term equity investment - stocks F" FGPk
长期股权投资-其他股权投资 Long term equity investment - others 2 DJs'"8
长期债券投资-债券投资 Long term securities investemnt - bonds L9M0vkgri
长期债券投资-其他债权投资 Long term securities investment - others -"Wp L2qD
长期投资减值准备 Provision for long-term investment @;_xFL;{g
应收票据 Notes receivable V|e9G,z~A
应收股利 Dividends receivable y!&6"l$K]
应收利息 Interest receivable &}_ $@
应收帐款 Trade debtors u|&"l
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HJ?p,V q5_
预付帐款 Prepayment Q '/v-bd?o
应收补贴款 Allowance receivable Clr~:2g\
其他应收款 Other debtors h)fJ2]JW8W
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *`&4<>=n
其他流动资产 Other current assets _^]2??V
物资采购 Purchase i%w[v_j
原材料 Raw materials j;6kN-jx
包装物 Packing materials 5V5Nx(31i
低值易耗品 Low value consumbles d|#sgGM<8
材料成本差异 Material cost difference @ px2/x
自制半成品 Self-manufactured goods =$xxkc.
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库存商品 Finished goods k|Mj|pqA
商品进销差价 Difference between purchase & sales of commodities Q{-T;T
委托加工物资 Consigned processiong material 7vO3+lT/Y;
委托代销商品 Consignment-out uv,&/,;S
受托代销商品 Consignment-in :j feY
分期收款发出商品 Goods on instalment sales {WJ9!pA!lk
存货跌价准备 Provision for obsolete stocks F|9 :$Jpw!
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets s\&qvL1D
待处理固定资产损益 Unsettled G/L on fixed assets Cn+'!?!d,
委托贷款-本金 Consignment loan - principle is`O,Met
委托贷款-利息 Consignment loan - interest L-SWs8
委托贷款-减值准备 Consignment loan - provision DvL/xlN
固定资产-房屋建筑物 Fixed assets - Buildings =, kH(rp2
固定资产-机器设备 Fixed assets - Plant and machinery vk;]9o j*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MoAZ!cF8
固定资产-运输设备 Fixed assets - Automobiles BO]}E:C9
累计折旧 Accumulated depreciation vu7F>{D
固定资产减值准备 Impairment of fixed assets a(cZ]`s]*
工程物资-专用材料 Project material - specific materials !| ObNS
工程物资-专用设备 Project material - specific equipment -hv<8bC~4
工程物资-预付大型设备款 Project material - prepaid for equipment Nr6[w|Tzd
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wP-BaB$_
在建工程 Construction in progress BuwJR
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在建工程减值准备 Impairment of construction in progress 6IRzm6d
固定资产清理 Disposal of fixed assets 9qe< bds1
无形资产-专利权 Intangible assets - patent U42B(ow
无形资产-非专利技术 Intangible assets - industrial property and know-how %#gHa
无形资产-商标权 Intangible assets - trademark rights _}G1/`09#
无形资产-土地使用权 Intangible assets - land use rights nG Bjxhl
无形资产-商誉 Intangible assets - goodwill Q--Hf$D]H
无形资产减值准备 Impairment of intangible assets AE?G+:B
长期待摊费用 Deferred assets 67,@*cK3?J
未确认融资费用 Unrecognized finance fees ~#
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其他长期资产 Other long term assets gFBMARxi
递延税款借项 Deferred assets debits +2&+Gh.h
应付票据 Notes payable
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应付帐款 Trade creditors Fke_ms=I^
预收帐款 Adanvances from customers R>|)-"b( `
代销商品款 Consignment-in payables LS(J%\hMDm
其他应交款 Other payable to government
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其他应付款 Other creditors |-vc/t2k>T
应付股利 Proposed dividends Gh.@l\|tf
待转资产价值 Donated assets IgxZ_2hO
预计负债 Accrued liabilities -XcX1_
应付短期债券 Short-term debentures payable >S]_{pb
其他流动负债 Other current liabilities `y%1K|Y=
预提费用 Accrued expenses \7l%@
应付工资 Payroll payable ccCe@1RI
应付福利费 Welfare payable =A yDVWpE
短期借款-抵押借款 Bank loans - Short term - pledged Lc0yLm
短期借款-信用借款 Bank loans - Short term - credit f*uD9l%/
短期借款-担保借款 Bank loans - Short term - guaranteed iD/r8_}
一年内到期长期借款 Long term loans due within one year N7}Y\
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一年内到期长期应付款 Long term payable due within one year 4pkTOQq_tQ
长期借款 Bank loans - Long term uoX] #<1J
应付债券-债券面值 Bond payable - Par value WZ#|?pJ
应付债券-债券溢价 Bond payable - Excess (txr%Z0E
应付债券-债券折价 Bond payable - Discount C{"uz_Gh
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable F~qiNV
专项应付款 Specific payable CHZjK(a
其他长期负债 Other long term liabilities ptcG:
应交税金-所得税 Tax payable - income tax Gb?O-z%8*
应交税金-增值税 Tax payable - VAT "?[7oI}c&
应交税金-营业税 Tax payable - business tax $
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应交税金-消费税 Tax payable - consumable tax !uno!wUIYd
应交税金-其他 Tax payable - others 9S_N*wC.
递延税款贷项 Deferred taxation credit hhZUE]
股本 Share capital P0/B!8x
已归还投资 Investment returned G\
HU%J
利润分配-其他转入 Profit appropriation - other transfer in Dq~PxcnI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G0u3
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5[1#d\QR
利润分配-提取储备基金 Profit appropriation - reserve fund cdH Ug#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;4g_~fB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O8J:Tw}M*
利润分配-利润归还投资 Profit appropriation - return investment by profit TYs#v/)I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S dI/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2k^dxk~$V;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wG&+*,}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q I.*6-(
期初未分配利润 Retained earnings, beginning of the year qZ39TTQ*p
资本公积-股本溢价 Capital surplus - share premium $_.m<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TF@HwF"#
资本公积-接受现金捐赠 Capital surplus - cash donation R+s_uwS
资本公积-股权投资准备 Capital surplus - investment reserve !`VO#_TJ
资本公积-拨款转入 Capital surplus - subsidiary $B
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Nr#Y]9nA
资本公积-其他 Capital surplus - others 9
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q~'a1R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x%;Q
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E"[^^
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盈余公积-储备基金 Surplus reserve - reserve fund 7{vnhl(Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l7]$Wc[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n.m6n*sf7
主营业务收入 Sales VH{SE7
主营业务成本 Cost of sales N ".-]bB
主营业务税金及附加 Sales tax 'z#{'`$a
营业费用 Operating expenses n},~2
管理费用 General and administrative expenses \bh3 &Z'.
财务费用 Financial expenses 4LU'E%vlC
投资收益 Investment income cVZCBcKC?
其他业务收入 Other operating income _+,2b:D:
营业外收入 Non-operating income zS:89y<
补贴收入 Subsidy income
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其他业务支出 Other operating expenses k3m|I*_\L
营业外支出 Non-operating expenses uTRa]D_q
所得税 Income tax 6'Sc=;;:
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