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 。 K9*#H(
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现金 Cash in hand | JL47FR
银行存款 Cash in bank !2N#H~{
其他货币资金-外埠存款Other monetary assets - cash in other cities F#^ .L|d4
其他货币资金-银行本票 Other monetary assets - cashier‘s check LV 94i
其他货币资金-银行汇票 Other monetary assets - bank draft mYk5f_}
其他货币资金-信用卡 Other monetary assets - credit cards w`VmN}pR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2'J.$ h3
其他货币资金-存出投资款 Other monetary assets - cash for investment OX4+1@$tk
短期投资-股票投资 Investments - Short term - stocks c"J(? 1O
短期投资-债券投资 Investments - Short term - bonds x9HA^Rj4-
短期投资-基金投资 Investments - Short term - funds 0nz
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短期投资-其他投资 Investments - Short term - others +-#| M|a
短期投资跌价准备 Provision for short-term investment 9=I(AYG{m
长期股权投资-股票投资 Long term equity investment - stocks /BVNJNhz
长期股权投资-其他股权投资 Long term equity investment - others q#PGcCtu
长期债券投资-债券投资 Long term securities investemnt - bonds }~-)31e'`
长期债券投资-其他债权投资 Long term securities investment - others r/L
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长期投资减值准备 Provision for long-term investment ap9eQsC
应收票据 Notes receivable *.EtdcRo[
应收股利 Dividends receivable DD'<zL[
应收利息 Interest receivable Z-H Kdv!d
应收帐款 Trade debtors *(d^k;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {\ziy4<II
预付帐款 Prepayment 4aB`wA^x
应收补贴款 Allowance receivable AJ:@c7:eS
其他应收款 Other debtors Z#;ieI\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Hv0sl+
其他流动资产 Other current assets {M E|7TS=
物资采购 Purchase > KH4X:
原材料 Raw materials OG
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包装物 Packing materials
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低值易耗品 Low value consumbles ,l7ty#j
材料成本差异 Material cost difference 1xq1te)
自制半成品 Self-manufactured goods INzQ0z-z
库存商品 Finished goods x)vYc36H
商品进销差价 Difference between purchase & sales of commodities #>ci!4Gz=Z
委托加工物资 Consigned processiong material O t`}eL-
委托代销商品 Consignment-out rmQGzQnun
受托代销商品 Consignment-in P!YT{}
分期收款发出商品 Goods on instalment sales 7X}_yMxc
存货跌价准备 Provision for obsolete stocks r?/>t1Z
待摊费用 Prepaid expenses -07(#>
待处理流动资产损益 Unsettled G/L on current assets [AX).b
待处理固定资产损益 Unsettled G/L on fixed assets A7_*zR@
委托贷款-本金 Consignment loan - principle 5I(`
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委托贷款-利息 Consignment loan - interest Z@C
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委托贷款-减值准备 Consignment loan - provision ~?b(2gn
固定资产-房屋建筑物 Fixed assets - Buildings D|-]"(2i
固定资产-机器设备 Fixed assets - Plant and machinery S8,+6+_7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e$>5GM
固定资产-运输设备 Fixed assets - Automobiles {/0,lic
累计折旧 Accumulated depreciation 6u:5]e8
固定资产减值准备 Impairment of fixed assets ,}FYY66K
工程物资-专用材料 Project material - specific materials J?%D4AeS]v
工程物资-专用设备 Project material - specific equipment bR&hI9`%F
工程物资-预付大型设备款 Project material - prepaid for equipment (uV7N7 <1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &*)tqQeQf
在建工程 Construction in progress l1W5pmhK]'
在建工程减值准备 Impairment of construction in progress .=@M>TZM
固定资产清理 Disposal of fixed assets (c[h,>`@:
无形资产-专利权 Intangible assets - patent GF/p|I D
无形资产-非专利技术 Intangible assets - industrial property and know-how @MB;Ez
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无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights =$`DBLX
无形资产-商誉 Intangible assets - goodwill wH${q@z _
无形资产减值准备 Impairment of intangible assets B|GJboQ
长期待摊费用 Deferred assets *=|i"
未确认融资费用 Unrecognized finance fees [#R%jLEJ2
其他长期资产 Other long term assets ([9h.M6v
递延税款借项 Deferred assets debits nM0nQ{6
应付票据 Notes payable =v;-{oN!
应付帐款 Trade creditors e&0B4wVAQ
预收帐款 Adanvances from customers .ySesN: C~
代销商品款 Consignment-in payables f1~3y}7^Jq
其他应交款 Other payable to government }lxvXVc{I
其他应付款 Other creditors >$Fc=~;Ba
应付股利 Proposed dividends *V"cu
待转资产价值 Donated assets SpkVV/
预计负债 Accrued liabilities ?Y hua9
应付短期债券 Short-term debentures payable R<U?)8g,h~
其他流动负债 Other current liabilities -dvDAs{X
预提费用 Accrued expenses Y\%}VD2k
应付工资 Payroll payable ~hxB Pn."
应付福利费 Welfare payable EhD|\WLx!
短期借款-抵押借款 Bank loans - Short term - pledged nL:vRJr-$
短期借款-信用借款 Bank loans - Short term - credit xY~
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短期借款-担保借款 Bank loans - Short term - guaranteed h
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一年内到期长期借款 Long term loans due within one year \
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一年内到期长期应付款 Long term payable due within one year >6kWmXK[
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value e:,.-Kvzp`
应付债券-债券溢价 Bond payable - Excess ?D\%ZXo
应付债券-债券折价 Bond payable - Discount Q[b({Vj;tG
应付债券-应计利息 Bond payable - Accrued interest f<}!A$wd
长期应付款 Long term payable Fb``&-Qm:
专项应付款 Specific payable TAAsV#l
其他长期负债 Other long term liabilities j qdI=!H
应交税金-所得税 Tax payable - income tax C3b'
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应交税金-增值税 Tax payable - VAT T
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应交税金-营业税 Tax payable - business tax / P:Hfq
应交税金-消费税 Tax payable - consumable tax ROjjN W`W
应交税金-其他 Tax payable - others zgRP!q<9tt
递延税款贷项 Deferred taxation credit KqSa"76R
股本 Share capital 8uGPyH
已归还投资 Investment returned #P4dx'vm
利润分配-其他转入 Profit appropriation - other transfer in ,m"zt
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ILO+=xU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )R +o8C
利润分配-提取储备基金 Profit appropriation - reserve fund 2s4=
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kCwTv:)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h#n8mtt&i
利润分配-利润归还投资 Profit appropriation - return investment by profit L$Leo6<3a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \Zh)oUHd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TcP1"wc
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >=`c [=:Z_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k,@J&
期初未分配利润 Retained earnings, beginning of the year "{Be k<
资本公积-股本溢价 Capital surplus - share premium x
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (En\odbvt
资本公积-接受现金捐赠 Capital surplus - cash donation #PrV)
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资本公积-股权投资准备 Capital surplus - investment reserve X<m%EXvV
资本公积-拨款转入 Capital surplus - subsidiary {4QOUqA u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i]53A0l
资本公积-其他 Capital surplus - others t@u\ 4bv
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #w*pWD^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hKTg~y^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O9|'8"AF
盈余公积-储备基金 Surplus reserve - reserve fund fD~!t 8J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !U#++Zig%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \i,cL)HM
主营业务收入 Sales Uo @
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主营业务成本 Cost of sales 1SFKP$^
主营业务税金及附加 Sales tax 6|KX8\,A@
营业费用 Operating expenses @gqw]_W
管理费用 General and administrative expenses 6oP{P_Pxi
财务费用 Financial expenses tRy
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投资收益 Investment income w}Upa(dU
其他业务收入 Other operating income bNR
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营业外收入 Non-operating income SznE:+
补贴收入 Subsidy income YF -w=Y6
其他业务支出 Other operating expenses B
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营业外支出 Non-operating expenses 99 !{[gOv
所得税 Income tax q`aY.dD=O
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