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 。 r^msJ|k8[
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现金 Cash in hand c;"e&tW
银行存款 Cash in bank 9)S3{i6w
其他货币资金-外埠存款Other monetary assets - cash in other cities ~/JS_>e#6P
其他货币资金-银行本票 Other monetary assets - cashier‘s check W/t,7lPFb
其他货币资金-银行汇票 Other monetary assets - bank draft D]"W|.6@
其他货币资金-信用卡 Other monetary assets - credit cards _6h.<BR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment /({oN1X>i
短期投资-股票投资 Investments - Short term - stocks y
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短期投资-债券投资 Investments - Short term - bonds qyVARy
短期投资-基金投资 Investments - Short term - funds l(_|CkcZ
短期投资-其他投资 Investments - Short term - others hO3
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短期投资跌价准备 Provision for short-term investment aN*{
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长期股权投资-股票投资 Long term equity investment - stocks mejNa(D ^
长期股权投资-其他股权投资 Long term equity investment - others H? z
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长期债券投资-债券投资 Long term securities investemnt - bonds nu1XT 1q1
长期债券投资-其他债权投资 Long term securities investment - others z?Z"*
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长期投资减值准备 Provision for long-term investment t, /8U
应收票据 Notes receivable 2!W[ff@~7
应收股利 Dividends receivable D4hT Hh
应收利息 Interest receivable Bnk<e
应收帐款 Trade debtors L?|}!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pT~3<
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预付帐款 Prepayment =$y J66e
应收补贴款 Allowance receivable <
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其他应收款 Other debtors 1c]{rO=taN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors i!UT =
其他流动资产 Other current assets (b[=~Nh'
物资采购 Purchase E.Th}+
原材料 Raw materials mM?,e7Xhs
包装物 Packing materials }m^^6h
低值易耗品 Low value consumbles V?.=_T<
材料成本差异 Material cost difference v_U/0
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自制半成品 Self-manufactured goods :XAyMK7
库存商品 Finished goods *6AqRE
商品进销差价 Difference between purchase & sales of commodities 8mdVh\i!Kf
委托加工物资 Consigned processiong material A ep](je
委托代销商品 Consignment-out b~ *iL!<
受托代销商品 Consignment-in tg 'g R
分期收款发出商品 Goods on instalment sales @@\px66
存货跌价准备 Provision for obsolete stocks (7!pc
待摊费用 Prepaid expenses N>a~k}pP
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待处理流动资产损益 Unsettled G/L on current assets [Rq|;p
待处理固定资产损益 Unsettled G/L on fixed assets PcZ<JJ16F$
委托贷款-本金 Consignment loan - principle bw/mF5AsW
委托贷款-利息 Consignment loan - interest *Od?>z
委托贷款-减值准备 Consignment loan - provision . bUmT !
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery ~(tt.l#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 37?X@@Z=
固定资产-运输设备 Fixed assets - Automobiles NPO!J^^
累计折旧 Accumulated depreciation Dt7z<1-)l
固定资产减值准备 Impairment of fixed assets FcZ)^RQ4G
工程物资-专用材料 Project material - specific materials (gvnIoDl0
工程物资-专用设备 Project material - specific equipment o2$A2L9P
工程物资-预付大型设备款 Project material - prepaid for equipment daSx^/$R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?G!p4u?C
在建工程 Construction in progress vNdX
在建工程减值准备 Impairment of construction in progress r7}KV| M
固定资产清理 Disposal of fixed assets l'2vo=IQ
无形资产-专利权 Intangible assets - patent <Tbl|9
无形资产-非专利技术 Intangible assets - industrial property and know-how ^e_uprZWm
无形资产-商标权 Intangible assets - trademark rights 3 @O/#CP+
无形资产-土地使用权 Intangible assets - land use rights 0d:t=LKw)
无形资产-商誉 Intangible assets - goodwill ir\)Hz2P
无形资产减值准备 Impairment of intangible assets &Y9%Y/Y
长期待摊费用 Deferred assets 99'c\[fd'
未确认融资费用 Unrecognized finance fees >Q"3dw
其他长期资产 Other long term assets ~^'t70 :D
递延税款借项 Deferred assets debits A/lznBHR
应付票据 Notes payable Kk
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应付帐款 Trade creditors RHvKWt
预收帐款 Adanvances from customers /?Y4C)G
代销商品款 Consignment-in payables ZRwN #?x
其他应交款 Other payable to government {`)oxzR
其他应付款 Other creditors A4d3hF~ l`
应付股利 Proposed dividends o,J8n;"l
待转资产价值 Donated assets H0lW gJmi|
预计负债 Accrued liabilities b"td]H3h
应付短期债券 Short-term debentures payable =1!.g"0
其他流动负债 Other current liabilities qyy. &+
预提费用 Accrued expenses /']
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应付工资 Payroll payable cR55,DR,#W
应付福利费 Welfare payable oL>o*/
短期借款-抵押借款 Bank loans - Short term - pledged }9z$72;Qdq
短期借款-信用借款 Bank loans - Short term - credit Lq6nmjL
短期借款-担保借款 Bank loans - Short term - guaranteed tOk=m'aUK
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year g.8^ )u
长期借款 Bank loans - Long term -<T>paE9
应付债券-债券面值 Bond payable - Par value +m~3InW
q
应付债券-债券溢价 Bond payable - Excess `W1TqA
应付债券-债券折价 Bond payable - Discount vs$.i
应付债券-应计利息 Bond payable - Accrued interest pxyFM@Z](
长期应付款 Long term payable l;aO"_E1m
专项应付款 Specific payable &K=)YpT
其他长期负债 Other long term liabilities , :KJ({wM
应交税金-所得税 Tax payable - income tax &i`(y>\
应交税金-增值税 Tax payable - VAT C\
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应交税金-营业税 Tax payable - business tax 0f3>s>`M
应交税金-消费税 Tax payable - consumable tax *U8,Q]gS
应交税金-其他 Tax payable - others ] ONmWo77o
递延税款贷项 Deferred taxation credit D=5%lL
股本 Share capital Y|/,*,u+
已归还投资 Investment returned `t
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利润分配-其他转入 Profit appropriation - other transfer in C4-%|+Q i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fv*
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6Rg>h
利润分配-提取储备基金 Profit appropriation - reserve fund .K#'
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2*n~r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \l5G
利润分配-利润归还投资 Profit appropriation - return investment by profit ose)\rM'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2`FDY3n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wYv++<
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4VsttT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares brqmi<*9"[
期初未分配利润 Retained earnings, beginning of the year Fs=E8' b
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z{F^qwne
资本公积-接受现金捐赠 Capital surplus - cash donation \vL{f;2J
资本公积-股权投资准备 Capital surplus - investment reserve &RHx8zScP
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]yFO~4Nu
资本公积-其他 Capital surplus - others >oAXS\Ts
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d:z7
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dg(sRTi{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9:E.Iy
盈余公积-储备基金 Surplus reserve - reserve fund ojIGfQV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `'bu8JK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment | NFDrm
主营业务收入 Sales Gch3|e
主营业务成本 Cost of sales 7<?Aou
主营业务税金及附加 Sales tax $ 93j;
营业费用 Operating expenses [raj:
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管理费用 General and administrative expenses S1i~r+jf
财务费用 Financial expenses q((%sWp
投资收益 Investment income ehMpo BL
其他业务收入 Other operating income %~lTQCPE
营业外收入 Non-operating income X#MC|Fzy@
补贴收入 Subsidy income 5F 8'f)
其他业务支出 Other operating expenses AC?a:{./
营业外支出 Non-operating expenses !]z4'* )W
所得税 Income tax WBD"d<>'
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