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 。 *vIP\NL?H
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现金 Cash in hand BtKor6ba
银行存款 Cash in bank P6ktA-Hv>
其他货币资金-外埠存款Other monetary assets - cash in other cities JEWc{)4QD
其他货币资金-银行本票 Other monetary assets - cashier‘s check N'aq4okoL
其他货币资金-银行汇票 Other monetary assets - bank draft .7 LQ l?
其他货币资金-信用卡 Other monetary assets - credit cards Iu`S0#+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5/h-Hr
其他货币资金-存出投资款 Other monetary assets - cash for investment AL,7rYZG$
短期投资-股票投资 Investments - Short term - stocks t)?K@{ 9
短期投资-债券投资 Investments - Short term - bonds x{K"z4xbI
短期投资-基金投资 Investments - Short term - funds 5jwv! L<n
短期投资-其他投资 Investments - Short term - others "X;5*
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短期投资跌价准备 Provision for short-term investment l`A&LQ[
长期股权投资-股票投资 Long term equity investment - stocks +S-60EN
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长期股权投资-其他股权投资 Long term equity investment - others %xQ'i4`
长期债券投资-债券投资 Long term securities investemnt - bonds UQ7]hX9
长期债券投资-其他债权投资 Long term securities investment - others a8ouk7G
长期投资减值准备 Provision for long-term investment YX)Rs
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应收票据 Notes receivable cZ)mp`^n7
应收股利 Dividends receivable j&Xx{ 4v
应收利息 Interest receivable yqL" YD
应收帐款 Trade debtors }' Y)"8AIA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $0un`&W
预付帐款 Prepayment 74:~F)BP
应收补贴款 Allowance receivable &k)v/
其他应收款 Other debtors FkuD Gg~a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -OU{99$aS
其他流动资产 Other current assets j3N d4#
物资采购 Purchase y06*
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原材料 Raw materials :FHEq~4
包装物 Packing materials Is<
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低值易耗品 Low value consumbles UA2KY}pz5
材料成本差异 Material cost difference ePJ_O~c
自制半成品 Self-manufactured goods OgC,oj,!/
库存商品 Finished goods (S+/e5c)
商品进销差价 Difference between purchase & sales of commodities oaPWeM+
委托加工物资 Consigned processiong material L]!![v.VY
委托代销商品 Consignment-out ~OR^
受托代销商品 Consignment-in xf,A<j(o
分期收款发出商品 Goods on instalment sales ;fW~Gb?"
存货跌价准备 Provision for obsolete stocks {7]maOg>7J
待摊费用 Prepaid expenses !QbuOvw
待处理流动资产损益 Unsettled G/L on current assets eiyr^Sch.
待处理固定资产损益 Unsettled G/L on fixed assets |o9`h 9i
委托贷款-本金 Consignment loan - principle n^hkH1vY
委托贷款-利息 Consignment loan - interest OPj NmdeS
委托贷款-减值准备 Consignment loan - provision ~"J1@<
固定资产-房屋建筑物 Fixed assets - Buildings %D:VcY9OC
固定资产-机器设备 Fixed assets - Plant and machinery !5?_)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zaLPPm&f
固定资产-运输设备 Fixed assets - Automobiles ]adgOlM
累计折旧 Accumulated depreciation tvFe_*Ck
固定资产减值准备 Impairment of fixed assets %*npLDi
工程物资-专用材料 Project material - specific materials MusUgBQy
工程物资-专用设备 Project material - specific equipment _E'}8.#{
工程物资-预付大型设备款 Project material - prepaid for equipment 1;S?9N_B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 39
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在建工程 Construction in progress 0!ZaR6
在建工程减值准备 Impairment of construction in progress "9QZX[J|*
固定资产清理 Disposal of fixed assets u%yYLpaKf
无形资产-专利权 Intangible assets - patent oe|;>0yf
无形资产-非专利技术 Intangible assets - industrial property and know-how {,h_T0D^j
无形资产-商标权 Intangible assets - trademark rights ,Zb
无形资产-土地使用权 Intangible assets - land use rights Y%0rji
无形资产-商誉 Intangible assets - goodwill Z4As'al
无形资产减值准备 Impairment of intangible assets Bt,'g*Cs
长期待摊费用 Deferred assets [M%?[E}>
未确认融资费用 Unrecognized finance fees lMu-,Z="
其他长期资产 Other long term assets ^p
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递延税款借项 Deferred assets debits IO
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应付票据 Notes payable _a& Z$2O
应付帐款 Trade creditors >bQOpGy}l
预收帐款 Adanvances from customers pL;e(lM
代销商品款 Consignment-in payables eZ[Qhrc
其他应交款 Other payable to government eWex/ m
其他应付款 Other creditors oA~0"}eS
应付股利 Proposed dividends JeNX5bXW
待转资产价值 Donated assets 26k~Z}
预计负债 Accrued liabilities UYJ>L
应付短期债券 Short-term debentures payable .$W}
其他流动负债 Other current liabilities =P9rOK=
预提费用 Accrued expenses ![r)KE=v8I
应付工资 Payroll payable +6jGU'}[
应付福利费 Welfare payable ]S@T|08b
短期借款-抵押借款 Bank loans - Short term - pledged iV?8'^
短期借款-信用借款 Bank loans - Short term - credit LA59O@r
短期借款-担保借款 Bank loans - Short term - guaranteed tKLeq(
一年内到期长期借款 Long term loans due within one year *WJK&
一年内到期长期应付款 Long term payable due within one year ':_gYA
长期借款 Bank loans - Long term lt:&lIW,3
应付债券-债券面值 Bond payable - Par value 4~$U#$u_
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount VBDb K|
应付债券-应计利息 Bond payable - Accrued interest P, l
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长期应付款 Long term payable .|07IH/Di{
专项应付款 Specific payable +4T.3Njjn
其他长期负债 Other long term liabilities HDzeotD
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT {fl[BX]kZ
应交税金-营业税 Tax payable - business tax N5=}0s]e
应交税金-消费税 Tax payable - consumable tax ^b|? ?9&
应交税金-其他 Tax payable - others ~p
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递延税款贷项 Deferred taxation credit Q#ksf
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股本 Share capital \_R<Q?D+
已归还投资 Investment returned NopfL
利润分配-其他转入 Profit appropriation - other transfer in mrG?5.7W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $E^sA|KcT
利润分配-提取储备基金 Profit appropriation - reserve fund c1+z(NQ3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N2[j By8M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <zvtQ^{]
利润分配-利润归还投资 Profit appropriation - return investment by profit Oe@w$?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;Wk3>\nT-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Rc4=zimr+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d#bg(y\G|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9IG<9uj
期初未分配利润 Retained earnings, beginning of the year P(8
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资本公积-股本溢价 Capital surplus - share premium 2|RoN)%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tS3&&t
资本公积-接受现金捐赠 Capital surplus - cash donation Sw-2vnSdM
资本公积-股权投资准备 Capital surplus - investment reserve {6qxg _{
资本公积-拨款转入 Capital surplus - subsidiary '@#(jY0
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation /`aPV"$M
资本公积-其他 Capital surplus - others ebCS4&c
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p=x&X~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6}c!>n['
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /=9dX;
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盈余公积-储备基金 Surplus reserve - reserve fund s!D2s2b9e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z~p!7q&g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r<srTHGLo
主营业务收入 Sales d`$w3Hy
主营业务成本 Cost of sales bVN?7D(
主营业务税金及附加 Sales tax N!dBF t"
营业费用 Operating expenses E2cZk6~m{
管理费用 General and administrative expenses xnWezO_
财务费用 Financial expenses OT|0_d?bD
投资收益 Investment income )*uo tV
其他业务收入 Other operating income `<<9A\Y-f
营业外收入 Non-operating income +=|%9
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补贴收入 Subsidy income `uusUw-Gf
其他业务支出 Other operating expenses D^F=:-l
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营业外支出 Non-operating expenses 2Y[n
所得税 Income tax p}gA8o
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