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 。 {1SxM /
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现金 Cash in hand }]n&" =Zk-
银行存款 Cash in bank C]r$
其他货币资金-外埠存款Other monetary assets - cash in other cities G:@gO2(D
其他货币资金-银行本票 Other monetary assets - cashier‘s check U7ajDw
其他货币资金-银行汇票 Other monetary assets - bank draft <o]tW4\(R
其他货币资金-信用卡 Other monetary assets - credit cards Qy3e,9nS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Rw.
Uz&
其他货币资金-存出投资款 Other monetary assets - cash for investment j+c)%
短期投资-股票投资 Investments - Short term - stocks %b!p{p
短期投资-债券投资 Investments - Short term - bonds _;@kS<\N
短期投资-基金投资 Investments - Short term - funds 2{#quXN9
短期投资-其他投资 Investments - Short term - others ' !_44
短期投资跌价准备 Provision for short-term investment WV&BZ:H
长期股权投资-股票投资 Long term equity investment - stocks ^lQ-w|7(
长期股权投资-其他股权投资 Long term equity investment - others n1cAI|ZE
长期债券投资-债券投资 Long term securities investemnt - bonds MA1,;pv6
长期债券投资-其他债权投资 Long term securities investment - others +h9CcBd
长期投资减值准备 Provision for long-term investment ;yUY|o
应收票据 Notes receivable x?j&Jn_@w
应收股利 Dividends receivable HV?awc
应收利息 Interest receivable #
=322bnO
应收帐款 Trade debtors \|T0@V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Xbu >8d?n
预付帐款 Prepayment 5T;_k'qe
应收补贴款 Allowance receivable /Fv
1Z=:r
其他应收款 Other debtors #2WBYScW0
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bMv9f
J
其他流动资产 Other current assets n"MFC
物资采购 Purchase
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原材料 Raw materials 5jsnE )
包装物 Packing materials c?opVbJB\
低值易耗品 Low value consumbles dj]sr!q+
材料成本差异 Material cost difference \Xkx`C
自制半成品 Self-manufactured goods '+}hVfN
库存商品 Finished goods [6-l6W
商品进销差价 Difference between purchase & sales of commodities E? FPxs
委托加工物资 Consigned processiong material .:lzT"QXI
委托代销商品 Consignment-out gB0)ec 0
受托代销商品 Consignment-in g
^]Q*EBa
分期收款发出商品 Goods on instalment sales RL&*.r&
存货跌价准备 Provision for obsolete stocks !c*^:0
待摊费用 Prepaid expenses C'=C^X%
待处理流动资产损益 Unsettled G/L on current assets h{h=',o1
待处理固定资产损益 Unsettled G/L on fixed assets 4bJ3uIP#
委托贷款-本金 Consignment loan - principle !
4s$93
委托贷款-利息 Consignment loan - interest nrf%/L
委托贷款-减值准备 Consignment loan - provision kKj YMYT6
固定资产-房屋建筑物 Fixed assets - Buildings @L~y%#
固定资产-机器设备 Fixed assets - Plant and machinery zY#U ]Is
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f?{Y<M~]
固定资产-运输设备 Fixed assets - Automobiles ]Wy V bIu
累计折旧 Accumulated depreciation fqr}tvMr=T
固定资产减值准备 Impairment of fixed assets JEP"2M N,
工程物资-专用材料 Project material - specific materials =W4cWG?+
工程物资-专用设备 Project material - specific equipment n;q7?KW8
工程物资-预付大型设备款 Project material - prepaid for equipment ~ h:^Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j"NqNv
在建工程 Construction in progress '@:;oe@]
在建工程减值准备 Impairment of construction in progress [UI
bO@e
固定资产清理 Disposal of fixed assets b;}MA7=
无形资产-专利权 Intangible assets - patent Y] n^(V
无形资产-非专利技术 Intangible assets - industrial property and know-how =-q)I[4#
无形资产-商标权 Intangible assets - trademark rights B"EMir'
无形资产-土地使用权 Intangible assets - land use rights 2dq{n.cgs
无形资产-商誉 Intangible assets - goodwill QUe.vb^O
无形资产减值准备 Impairment of intangible assets R4v=i)A~Z
长期待摊费用 Deferred assets 'kC $R;#\7
未确认融资费用 Unrecognized finance fees U}5uy9A
其他长期资产 Other long term assets \{&55>
递延税款借项 Deferred assets debits V~+Unn
应付票据 Notes payable `#(4K4]1.
应付帐款 Trade creditors |_ @iaLE
预收帐款 Adanvances from customers 5(F!*6i>
代销商品款 Consignment-in payables F1+2V"~
其他应交款 Other payable to government ML'R[~|
其他应付款 Other creditors GV2}K
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应付股利 Proposed dividends
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待转资产价值 Donated assets *".7O*jjV
预计负债 Accrued liabilities o/[NUQSI
应付短期债券 Short-term debentures payable ooD/QZUE
其他流动负债 Other current liabilities 'WOWm$2
预提费用 Accrued expenses 62zlO{ >rJ
应付工资 Payroll payable QK@z##U
应付福利费 Welfare payable w5[POo' 5
短期借款-抵押借款 Bank loans - Short term - pledged e
)iVX<qb
短期借款-信用借款 Bank loans - Short term - credit \Js9U|lY
短期借款-担保借款 Bank loans - Short term - guaranteed FINM4<s)
一年内到期长期借款 Long term loans due within one year s9'iHe
一年内到期长期应付款 Long term payable due within one year @&~BGh
长期借款 Bank loans - Long term hyBSS,I
应付债券-债券面值 Bond payable - Par value 7 yi >G
应付债券-债券溢价 Bond payable - Excess y.~5n[W
应付债券-债券折价 Bond payable - Discount ~k
J#IA
应付债券-应计利息 Bond payable - Accrued interest NH?s
长期应付款 Long term payable b&e?
6h^G
专项应付款 Specific payable *(HH71Y
其他长期负债 Other long term liabilities "~Eo=R0
O
应交税金-所得税 Tax payable - income tax O+e8}Tmm
应交税金-增值税 Tax payable - VAT 0p#36 czqy
应交税金-营业税 Tax payable - business tax \twlHj4
应交税金-消费税 Tax payable - consumable tax '6aH*B:}*;
应交税金-其他 Tax payable - others HL)1{[|`
递延税款贷项 Deferred taxation credit TJVNR_x
股本 Share capital Zc"]Cv(
已归还投资 Investment returned [OT@gp:
利润分配-其他转入 Profit appropriation - other transfer in F6 UOo.L)I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ({8Q=Gh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ii
K&v<(]
利润分配-提取储备基金 Profit appropriation - reserve fund +I/P5OGRN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xqG`
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c8yD-U/-
利润分配-利润归还投资 Profit appropriation - return investment by profit adxJA}K}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #AY+[+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d~n+Ds)%F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aN7u
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4o|~KX8Qz
期初未分配利润 Retained earnings, beginning of the year ~#-`Qh
资本公积-股本溢价 Capital surplus - share premium 't>Qj7vh0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )pzXC
资本公积-接受现金捐赠 Capital surplus - cash donation %+'&$
资本公积-股权投资准备 Capital surplus - investment reserve m4%m0"Z
资本公积-拨款转入 Capital surplus - subsidiary !Q?4sAB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ) ejvT-
资本公积-其他 Capital surplus - others =N3~2=g~A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6)?TWr'K e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q2SkkY$_]y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5 Fd ]3
盈余公积-储备基金 Surplus reserve - reserve fund Mc\lzq8\ 1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]f-e/8$`@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment yn=1b:kid
主营业务收入 Sales 0!?f9kJq
主营业务成本 Cost of sales ^oP]@r"qy
主营业务税金及附加 Sales tax A,iXiDb3pK
营业费用 Operating expenses 6Z'zB&hM}
管理费用 General and administrative expenses @hv9=v+
财务费用 Financial expenses k20H|@g2
投资收益 Investment income pjoI};
其他业务收入 Other operating income 1E-$f
营业外收入 Non-operating income EZ=M^0=Hpf
补贴收入 Subsidy income w"Z>F]YZ
其他业务支出 Other operating expenses "5e]-u'
营业外支出 Non-operating expenses ]>:>":<:
所得税 Income tax .Kv@p jOr
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