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 。 A?Uyj
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现金 Cash in hand $My%7S/3
银行存款 Cash in bank QKe=/;
其他货币资金-外埠存款Other monetary assets - cash in other cities 2jaR_``=:
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2 y
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其他货币资金-银行汇票 Other monetary assets - bank draft 0<fN<iR`
其他货币资金-信用卡 Other monetary assets - credit cards CGPPo;RjK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit eAPGy-
其他货币资金-存出投资款 Other monetary assets - cash for investment (rvK@
短期投资-股票投资 Investments - Short term - stocks r IY_1
短期投资-债券投资 Investments - Short term - bonds )88z=5.
短期投资-基金投资 Investments - Short term - funds va| 1N/&
短期投资-其他投资 Investments - Short term - others ss.wX~I
短期投资跌价准备 Provision for short-term investment s)\%%CM
长期股权投资-股票投资 Long term equity investment - stocks PjDYdT[
长期股权投资-其他股权投资 Long term equity investment - others U+URj <)
长期债券投资-债券投资 Long term securities investemnt - bonds jsjH.O
长期债券投资-其他债权投资 Long term securities investment - others N<9CV!_
长期投资减值准备 Provision for long-term investment >q"mI6F
应收票据 Notes receivable E]i3E[T
应收股利 Dividends receivable 'tklz*
应收利息 Interest receivable zcy!Y
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应收帐款 Trade debtors 4Y;z46yM%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5v
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预付帐款 Prepayment A+_361KH
应收补贴款 Allowance receivable 4uwI=U UB
其他应收款 Other debtors COZ<^*=A#p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }f
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其他流动资产 Other current assets :!n_a*.{
物资采购 Purchase Jt^a
原材料 Raw materials +7.\>Ucq`
包装物 Packing materials ]oUvC
低值易耗品 Low value consumbles +coVE^/w
材料成本差异 Material cost difference pxDkf|*
自制半成品 Self-manufactured goods uD}Q}]Z
库存商品 Finished goods 9rf6,hF
商品进销差价 Difference between purchase & sales of commodities Q9Sh2qF^2
委托加工物资 Consigned processiong material C|*U)#3:F
委托代销商品 Consignment-out ~+
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受托代销商品 Consignment-in *2P%731n5
分期收款发出商品 Goods on instalment sales j]Kpwf<NS
存货跌价准备 Provision for obsolete stocks 8KiG(6*Q
待摊费用 Prepaid expenses N2#Wyt8MC
待处理流动资产损益 Unsettled G/L on current assets +`}QIp0
待处理固定资产损益 Unsettled G/L on fixed assets ark~#<SqAr
委托贷款-本金 Consignment loan - principle F0(P2j
委托贷款-利息 Consignment loan - interest MAb*4e#
委托贷款-减值准备 Consignment loan - provision C0(?f
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固定资产-房屋建筑物 Fixed assets - Buildings D=Jj !;
固定资产-机器设备 Fixed assets - Plant and machinery 4YX/=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B]iPixA6
固定资产-运输设备 Fixed assets - Automobiles mSdByT+dG
累计折旧 Accumulated depreciation %Ya%R@b}
固定资产减值准备 Impairment of fixed assets qQ6rF
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工程物资-专用材料 Project material - specific materials /N '0@q
工程物资-专用设备 Project material - specific equipment D~P3~
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工程物资-预付大型设备款 Project material - prepaid for equipment lY
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZRHK?wg'#
在建工程 Construction in progress h}0}g]IUx
在建工程减值准备 Impairment of construction in progress 5nF46c
固定资产清理 Disposal of fixed assets B>C+qj@
无形资产-专利权 Intangible assets - patent /Z^"[
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无形资产-非专利技术 Intangible assets - industrial property and know-how oN({X/P2j
无形资产-商标权 Intangible assets - trademark rights xP/
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无形资产-土地使用权 Intangible assets - land use rights IyK^` y
无形资产-商誉 Intangible assets - goodwill EdcbWf7
无形资产减值准备 Impairment of intangible assets 08czP-)OZ
长期待摊费用 Deferred assets M$YU_RPl+
未确认融资费用 Unrecognized finance fees AS5'j
其他长期资产 Other long term assets nQ*9E|Vx
递延税款借项 Deferred assets debits 5ir
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应付票据 Notes payable v'RpsCov
应付帐款 Trade creditors zbY2gq@?
预收帐款 Adanvances from customers yzyBr1s
代销商品款 Consignment-in payables ![3 /!
其他应交款 Other payable to government G`D rY;
其他应付款 Other creditors `) y<X#[8
应付股利 Proposed dividends ahICx{hK
待转资产价值 Donated assets $/p0DY
预计负债 Accrued liabilities r+:]lO
应付短期债券 Short-term debentures payable c~``)N
其他流动负债 Other current liabilities NTWy1
预提费用 Accrued expenses `D-P}hDm!
应付工资 Payroll payable u}r> ?/V!
应付福利费 Welfare payable FP=up#zl
短期借款-抵押借款 Bank loans - Short term - pledged |qs8(
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短期借款-信用借款 Bank loans - Short term - credit Kd r7 V
短期借款-担保借款 Bank loans - Short term - guaranteed p~'iK4[&6
一年内到期长期借款 Long term loans due within one year ES}V\k*}
一年内到期长期应付款 Long term payable due within one year =e)t,YVm
长期借款 Bank loans - Long term S2i*Li
应付债券-债券面值 Bond payable - Par value z`}z7e'>
应付债券-债券溢价 Bond payable - Excess jlxY|;gZ-0
应付债券-债券折价 Bond payable - Discount /PZx['g
应付债券-应计利息 Bond payable - Accrued interest 2t7P| b~V1
长期应付款 Long term payable 22OfbwCb
专项应付款 Specific payable jFDVd;#CS
其他长期负债 Other long term liabilities <uYrYqN
应交税金-所得税 Tax payable - income tax r1axC%
应交税金-增值税 Tax payable - VAT CP'b,}Dd?I
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax _jb'HP
应交税金-其他 Tax payable - others CZ33|w
递延税款贷项 Deferred taxation credit )-\C{>
股本 Share capital K<rv
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已归还投资 Investment returned d88Dyzz
利润分配-其他转入 Profit appropriation - other transfer in PZ>(cvX&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m]+~F_/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dAWB.#
利润分配-提取储备基金 Profit appropriation - reserve fund $PstEL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a,|Hn
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ))%f"=:wt
利润分配-利润归还投资 Profit appropriation - return investment by profit bN\;m^xfu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %*zV&H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?6Wv["%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wrQ02?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Rlf[](iL
期初未分配利润 Retained earnings, beginning of the year AQ&vq$
资本公积-股本溢价 Capital surplus - share premium 8NkyT_\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h2-v.Tjf
资本公积-接受现金捐赠 Capital surplus - cash donation <z#.J]
资本公积-股权投资准备 Capital surplus - investment reserve )1f%kp#]
资本公积-拨款转入 Capital surplus - subsidiary /3#h]5Y"T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C$0rl74Wi
资本公积-其他 Capital surplus - others 7W'&v+\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tQ*?L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2`^6``
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =8vNOvA
盈余公积-储备基金 Surplus reserve - reserve fund c,^W/:CQAB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ppo.# p0w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -{}(U
主营业务收入 Sales KPVu-{_Fi
主营业务成本 Cost of sales !gJTKQX4
主营业务税金及附加 Sales tax u6 QW*8b4
营业费用 Operating expenses <0VC`+p<)
管理费用 General and administrative expenses /mA\)TL|]
财务费用 Financial expenses ^7uXpqQBr
投资收益 Investment income s#'Vasu
其他业务收入 Other operating income aGOS9
营业外收入 Non-operating income &q&~&j'[
补贴收入 Subsidy income 2Wg:eh
其他业务支出 Other operating expenses ?S;z!)
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营业外支出 Non-operating expenses
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所得税 Income tax Vm?# ~}T
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