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 。 yT7$6x
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现金 Cash in hand Dj\nsc@e3
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities ^-"Iwy
其他货币资金-银行本票 Other monetary assets - cashier‘s check AT&K> NG
其他货币资金-银行汇票 Other monetary assets - bank draft \;&;K'
其他货币资金-信用卡 Other monetary assets - credit cards Pe@#6N`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wMVUTm
其他货币资金-存出投资款 Other monetary assets - cash for investment 23?u_?+4i
短期投资-股票投资 Investments - Short term - stocks O(-p
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短期投资-债券投资 Investments - Short term - bonds So1TH%
短期投资-基金投资 Investments - Short term - funds \GL] I.
短期投资-其他投资 Investments - Short term - others W![K#r5T
短期投资跌价准备 Provision for short-term investment !yd B,S
长期股权投资-股票投资 Long term equity investment - stocks ,j_js8r
长期股权投资-其他股权投资 Long term equity investment - others *Ypn@YpSp
长期债券投资-债券投资 Long term securities investemnt - bonds @;4;72@O
长期债券投资-其他债权投资 Long term securities investment - others =Kkqk
长期投资减值准备 Provision for long-term investment Vgj#-7bdyi
应收票据 Notes receivable [BE_^d5&
应收股利 Dividends receivable Q4cCg7|0
应收利息 Interest receivable DzpWU8j
应收帐款 Trade debtors yI^Yh{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RhowhQ) G
预付帐款 Prepayment JK!(\Ae.
应收补贴款 Allowance receivable Jx+6Kq(
其他应收款 Other debtors 3'uXU<W!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 63oe0T&
其他流动资产 Other current assets
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物资采购 Purchase _mqU:?Q5
原材料 Raw materials C
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包装物 Packing materials 3=
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低值易耗品 Low value consumbles =p;cJ%#2]'
材料成本差异 Material cost difference rnK]3Ust
自制半成品 Self-manufactured goods x Q"uC!Gu4
库存商品 Finished goods A;d@NOI#,K
商品进销差价 Difference between purchase & sales of commodities a[K&;)
委托加工物资 Consigned processiong material +ayC0
委托代销商品 Consignment-out J&aN6 l?
受托代销商品 Consignment-in gCghWg{S
分期收款发出商品 Goods on instalment sales pb97S^K[
存货跌价准备 Provision for obsolete stocks ]0R*F30]
待摊费用 Prepaid expenses V(TtOuv
待处理流动资产损益 Unsettled G/L on current assets xo@1((|z
待处理固定资产损益 Unsettled G/L on fixed assets KiXfR\S~C
委托贷款-本金 Consignment loan - principle P*"c!Dn
委托贷款-利息 Consignment loan - interest ->I.D?p
委托贷款-减值准备 Consignment loan - provision 3Ws (],Q
固定资产-房屋建筑物 Fixed assets - Buildings ~3s?.[}d
固定资产-机器设备 Fixed assets - Plant and machinery o`CM15d*7o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;}Jv4Z
固定资产-运输设备 Fixed assets - Automobiles CG%bZco((
累计折旧 Accumulated depreciation GSRf/::I}4
固定资产减值准备 Impairment of fixed assets 5 SQ!^1R 9
工程物资-专用材料 Project material - specific materials sO) H#G
工程物资-专用设备 Project material - specific equipment B*G]Dr)e
工程物资-预付大型设备款 Project material - prepaid for equipment 9po=[{Bp
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pBAAwHD
在建工程 Construction in progress DQ0S]:tC
在建工程减值准备 Impairment of construction in progress -9LvAV>
固定资产清理 Disposal of fixed assets JcRxNH
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无形资产-专利权 Intangible assets - patent :NLY;B`
无形资产-非专利技术 Intangible assets - industrial property and know-how uV gA <*0
无形资产-商标权 Intangible assets - trademark rights p@78Xmu?q
无形资产-土地使用权 Intangible assets - land use rights v^eAQoFLhN
无形资产-商誉 Intangible assets - goodwill rZ,qHM
无形资产减值准备 Impairment of intangible assets HxK'u4I
长期待摊费用 Deferred assets GipiO5)1C
未确认融资费用 Unrecognized finance fees #c:@oe4v
其他长期资产 Other long term assets OR&pGoW
递延税款借项 Deferred assets debits qdQ4%,E[
应付票据 Notes payable "6]oi*_8
应付帐款 Trade creditors G9xl-ag+z
预收帐款 Adanvances from customers #TUm&2 +V
代销商品款 Consignment-in payables n$ByTmKxv
其他应交款 Other payable to government ]+G\1SN~
其他应付款 Other creditors Eet/l]e#a
应付股利 Proposed dividends H.?`90IQ
待转资产价值 Donated assets e|C2/U-
预计负债 Accrued liabilities CXn?~m&K
应付短期债券 Short-term debentures payable X,@
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其他流动负债 Other current liabilities
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预提费用 Accrued expenses u9:sj
应付工资 Payroll payable \>su97
应付福利费 Welfare payable PUea`rE?R
短期借款-抵押借款 Bank loans - Short term - pledged \Uh/(q7
短期借款-信用借款 Bank loans - Short term - credit {B=64,D^7R
短期借款-担保借款 Bank loans - Short term - guaranteed `!N.1RP _
一年内到期长期借款 Long term loans due within one year >mQD/U
一年内到期长期应付款 Long term payable due within one year NjS<DzKhK
长期借款 Bank loans - Long term K4Ed]hX
应付债券-债券面值 Bond payable - Par value (|O(BxS
应付债券-债券溢价 Bond payable - Excess \B
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应付债券-债券折价 Bond payable - Discount /W>?p@j+K
应付债券-应计利息 Bond payable - Accrued interest q8_E_s-U,
长期应付款 Long term payable W;Dik%^tg
专项应付款 Specific payable O 8 l`1
其他长期负债 Other long term liabilities Fbotn(\h@
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 (CDh,ZN;|
应交税金-营业税 Tax payable - business tax 7F]oK0l_
应交税金-消费税 Tax payable - consumable tax </9c=GoJ
应交税金-其他 Tax payable - others (eT9N_W
递延税款贷项 Deferred taxation credit "@+Z1k-8U
股本 Share capital m,5m'9dj
已归还投资 Investment returned /.mx\_$
利润分配-其他转入 Profit appropriation - other transfer in N#OO{`":Z`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2e,cE6r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BN`tiPNEp
利润分配-提取储备基金 Profit appropriation - reserve fund zcV~)go6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J"eE9FLM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |Ntretz`\
利润分配-利润归还投资 Profit appropriation - return investment by profit P` CQ)o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w V v@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TY+Rol;!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lR
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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 ){J ,Z*&
期初未分配利润 Retained earnings, beginning of the year qpB8ujj<V
资本公积-股本溢价 Capital surplus - share premium i1qmFvksl
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2ak*aI
资本公积-接受现金捐赠 Capital surplus - cash donation E_xCRfw_i]
资本公积-股权投资准备 Capital surplus - investment reserve od/Q"5t[p
资本公积-拨款转入 Capital surplus - subsidiary *]S&V'Di
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,7Q b24A
资本公积-其他 Capital surplus - others t%s(xz#1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tiic>j\D
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p ^I#9(PT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eeUEqM$7EX
盈余公积-储备基金 Surplus reserve - reserve fund I!p[:.t7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment }@A{'q5y
主营业务收入 Sales G$iC@,/
主营业务成本 Cost of sales h"$],=
主营业务税金及附加 Sales tax 4V
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营业费用 Operating expenses ESY\!X:|
管理费用 General and administrative expenses hLSas#B>
财务费用 Financial expenses pTcN8E&Unz
投资收益 Investment income "&TN}SBW
其他业务收入 Other operating income {dNWQE*\c
营业外收入 Non-operating income S4>1 d-
补贴收入 Subsidy income }ILg_>uq[
其他业务支出 Other operating expenses $-BM`Zt0;
营业外支出 Non-operating expenses AI*1k
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所得税 Income tax -* piC(
5m a(~5