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 。 /<
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现金 Cash in hand ;Z 6ngS
银行存款 Cash in bank &zV;p
其他货币资金-外埠存款Other monetary assets - cash in other cities ,z5B"o{Et
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2 Q}^<^r
其他货币资金-银行汇票 Other monetary assets - bank draft ~{cG"
其他货币资金-信用卡 Other monetary assets - credit cards AGGNJ4m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R LNto5?
其他货币资金-存出投资款 Other monetary assets - cash for investment 3]rd!Gp=*
短期投资-股票投资 Investments - Short term - stocks 9f #6Q*/
短期投资-债券投资 Investments - Short term - bonds PblO?@~O
短期投资-基金投资 Investments - Short term - funds eKvQS}11
短期投资-其他投资 Investments - Short term - others l1
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短期投资跌价准备 Provision for short-term investment HDHC9E6
长期股权投资-股票投资 Long term equity investment - stocks irooFR[L9
长期股权投资-其他股权投资 Long term equity investment - others E}lNb
长期债券投资-债券投资 Long term securities investemnt - bonds L %20tm
长期债券投资-其他债权投资 Long term securities investment - others Y^ 2]*e%
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable WH l vd
应收股利 Dividends receivable g9G
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应收利息 Interest receivable v5A8"&Jr
应收帐款 Trade debtors j|owU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _FxQl]@
预付帐款 Prepayment 2)T.Ci cx
应收补贴款 Allowance receivable jrN"en
其他应收款 Other debtors <IwfiI3y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eh /QFm
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其他流动资产 Other current assets ~{$5JIpCm
物资采购 Purchase 3?r?)$Jk
原材料 Raw materials oi\e[qE
包装物 Packing materials -F&*>?I
低值易耗品 Low value consumbles |PutTcjQ
材料成本差异 Material cost difference BvqypLI
自制半成品 Self-manufactured goods Evt&N)l!^
库存商品 Finished goods uePa4e!
商品进销差价 Difference between purchase & sales of commodities }%Vx2Q
委托加工物资 Consigned processiong material #,;X2% c
委托代销商品 Consignment-out h
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受托代销商品 Consignment-in :
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分期收款发出商品 Goods on instalment sales rvETt
存货跌价准备 Provision for obsolete stocks VWT\wAL
待摊费用 Prepaid expenses I%tJLdL
待处理流动资产损益 Unsettled G/L on current assets )uazB!X
待处理固定资产损益 Unsettled G/L on fixed assets LWIPq"
委托贷款-本金 Consignment loan - principle Zp_vv@s
委托贷款-利息 Consignment loan - interest |#J!oBS!
委托贷款-减值准备 Consignment loan - provision M?.[Rr-uw
固定资产-房屋建筑物 Fixed assets - Buildings &pN/+,0E
固定资产-机器设备 Fixed assets - Plant and machinery 56!/E
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures IgNL1KR
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固定资产-运输设备 Fixed assets - Automobiles A5kz(pj
累计折旧 Accumulated depreciation w6G<&1iH
固定资产减值准备 Impairment of fixed assets "!z9UiA
工程物资-专用材料 Project material - specific materials @Rs3i;"W
工程物资-专用设备 Project material - specific equipment s^>1rV]=(`
工程物资-预付大型设备款 Project material - prepaid for equipment ?X~U[dV?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vI0::ah/
在建工程 Construction in progress xO<Uz"R
在建工程减值准备 Impairment of construction in progress DcX,o*ec!
固定资产清理 Disposal of fixed assets 'Ej&zh
无形资产-专利权 Intangible assets - patent C,G$C7$%
无形资产-非专利技术 Intangible assets - industrial property and know-how wJ> 2}
无形资产-商标权 Intangible assets - trademark rights ZuVes?&j
无形资产-土地使用权 Intangible assets - land use rights F8O
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无形资产-商誉 Intangible assets - goodwill S T25RJC
无形资产减值准备 Impairment of intangible assets @ZtDjxN
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长期待摊费用 Deferred assets v6*8CQ+
未确认融资费用 Unrecognized finance fees e> Q_&6L
其他长期资产 Other long term assets Y4,LXuQ
递延税款借项 Deferred assets debits :uQ~?amM
应付票据 Notes payable 6+
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应付帐款 Trade creditors {3){f;b
预收帐款 Adanvances from customers E;Q
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代销商品款 Consignment-in payables ;6/dFOZn
其他应交款 Other payable to government G !;<#|a
其他应付款 Other creditors sFa5#w*>
应付股利 Proposed dividends +/Qgl
待转资产价值 Donated assets oa:30@HSb
预计负债 Accrued liabilities Yxd&h
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应付短期债券 Short-term debentures payable C
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其他流动负债 Other current liabilities W>T6Wlxu`6
预提费用 Accrued expenses x$;kA}gy
应付工资 Payroll payable P,ud"F=r
应付福利费 Welfare payable QTbv3#
短期借款-抵押借款 Bank loans - Short term - pledged " twq#Alx
短期借款-信用借款 Bank loans - Short term - credit qJq2Z.>hy
短期借款-担保借款 Bank loans - Short term - guaranteed ht5eb"c+8
一年内到期长期借款 Long term loans due within one year k+`e0Jago
一年内到期长期应付款 Long term payable due within one year 5$Da\?Fpn
长期借款 Bank loans - Long term q8[I`
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应付债券-债券面值 Bond payable - Par value 8"KaW2/%
应付债券-债券溢价 Bond payable - Excess RqE|h6/
应付债券-债券折价 Bond payable - Discount 1@ .Eh8y
应付债券-应计利息 Bond payable - Accrued interest sJB::6+1(|
长期应付款 Long term payable }.74w0~0^
专项应付款 Specific payable 7^*[ XH
其他长期负债 Other long term liabilities XfYhLE
应交税金-所得税 Tax payable - income tax \&.]!!Q
应交税金-增值税 Tax payable - VAT :Miri_l
应交税金-营业税 Tax payable - business tax j/PNi@
应交税金-消费税 Tax payable - consumable tax 3PgiV%]
应交税金-其他 Tax payable - others Y=YIz>u
递延税款贷项 Deferred taxation credit zpM%L:S
股本 Share capital cgF?[Z+x
已归还投资 Investment returned '/v@q]!
利润分配-其他转入 Profit appropriation - other transfer in a^QyYX}\qR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w;4FN'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U6
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利润分配-提取储备基金 Profit appropriation - reserve fund fsH=2p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c ]!Yb-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g}Esj"7
利润分配-利润归还投资 Profit appropriation - return investment by profit K3On8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /R!/)sg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OjRJyhzS*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YMfjTt@Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /`vn/X^?^
期初未分配利润 Retained earnings, beginning of the year Ql.abU
资本公积-股本溢价 Capital surplus - share premium 60@]^g;$I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E[E7Gsmq V
资本公积-接受现金捐赠 Capital surplus - cash donation ~T'Ri=
资本公积-股权投资准备 Capital surplus - investment reserve <Zn-P
资本公积-拨款转入 Capital surplus - subsidiary [6{o13mCWE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YN
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资本公积-其他 Capital surplus - others 5^7q
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WZ]f \S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dyNKok#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E"[h20`\/
盈余公积-储备基金 Surplus reserve - reserve fund ;Uv/#"r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f!n0kXVu6U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d]<S/D'i
主营业务收入 Sales %
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主营业务成本 Cost of sales oGXndfd"
主营业务税金及附加 Sales tax i>}aQ:&^0
营业费用 Operating expenses =vc8u&L2
管理费用 General and administrative expenses Gn7P` t*.
财务费用 Financial expenses (@"5:M
投资收益 Investment income Kfl#78$d
其他业务收入 Other operating income .,$<waGD
营业外收入 Non-operating income 2qkZ B0[
补贴收入 Subsidy income ::eYd23
其他业务支出 Other operating expenses +M/1,&
营业外支出 Non-operating expenses <JNiW8 PG
所得税 Income tax S#wy+*
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