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 。 uy _i{Y|
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现金 Cash in hand xGEmrE<;
银行存款 Cash in bank 'gZbNg=&[
其他货币资金-外埠存款Other monetary assets - cash in other cities 04guud }
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0\Yx.\X,
其他货币资金-银行汇票 Other monetary assets - bank draft 4^[}]'w
其他货币资金-信用卡 Other monetary assets - credit cards +'['HQ)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3
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其他货币资金-存出投资款 Other monetary assets - cash for investment *e3L4 7"G
短期投资-股票投资 Investments - Short term - stocks P%+or *
短期投资-债券投资 Investments - Short term - bonds .pIR/2U\F
短期投资-基金投资 Investments - Short term - funds 5`"*y iv
短期投资-其他投资 Investments - Short term - others xw+<p
短期投资跌价准备 Provision for short-term investment KT];SF^Y
长期股权投资-股票投资 Long term equity investment - stocks f']sU/c=
长期股权投资-其他股权投资 Long term equity investment - others Vv]$\`d#
长期债券投资-债券投资 Long term securities investemnt - bonds } }f_
长期债券投资-其他债权投资 Long term securities investment - others K)Z
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长期投资减值准备 Provision for long-term investment -|Yh/
应收票据 Notes receivable jj3Pf>D+k
应收股利 Dividends receivable
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应收利息 Interest receivable "VDk1YX_&l
应收帐款 Trade debtors I[=Wmxa?r
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kQwm"Z
预付帐款 Prepayment QP$nDK<
应收补贴款 Allowance receivable ~TG39*m
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E5*-;>2c
其他流动资产 Other current assets xHv|ca.E
物资采购 Purchase W1?!iE~tO
原材料 Raw materials gHvW
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包装物 Packing materials "J P{Q
低值易耗品 Low value consumbles "u<jbD
材料成本差异 Material cost difference P?q
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自制半成品 Self-manufactured goods p*pn@z
库存商品 Finished goods D|TLTF"
商品进销差价 Difference between purchase & sales of commodities 6%ZHP?
委托加工物资 Consigned processiong material PyC;f8n'(
委托代销商品 Consignment-out W>Mse[6`c
受托代销商品 Consignment-in M8^.19q;
分期收款发出商品 Goods on instalment sales G-
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存货跌价准备 Provision for obsolete stocks r7Nu>[r5
待摊费用 Prepaid expenses /B,B4JI)/
待处理流动资产损益 Unsettled G/L on current assets _kn]#^ucCe
待处理固定资产损益 Unsettled G/L on fixed assets yy1>r }L
委托贷款-本金 Consignment loan - principle <Gr9^C
委托贷款-利息 Consignment loan - interest 3D
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委托贷款-减值准备 Consignment loan - provision A$7Eo`Of
固定资产-房屋建筑物 Fixed assets - Buildings %<aImR]
固定资产-机器设备 Fixed assets - Plant and machinery :v#k&Uh3y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2;~KL-h0TK
固定资产-运输设备 Fixed assets - Automobiles '1CD-
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累计折旧 Accumulated depreciation GhqgRzX
固定资产减值准备 Impairment of fixed assets lir&e
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工程物资-专用材料 Project material - specific materials tCWJSi`IJ
工程物资-专用设备 Project material - specific equipment LKqRvPnh
工程物资-预付大型设备款 Project material - prepaid for equipment ;c>>$lr
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4JGE2ArR
在建工程 Construction in progress %S{o5txo
在建工程减值准备 Impairment of construction in progress HR[Q
?rg
固定资产清理 Disposal of fixed assets d4d\0[
无形资产-专利权 Intangible assets - patent U+4HG
无形资产-非专利技术 Intangible assets - industrial property and know-how HS{P?~:=U
无形资产-商标权 Intangible assets - trademark rights {hx
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无形资产-土地使用权 Intangible assets - land use rights 1 h<fJzh
无形资产-商誉 Intangible assets - goodwill Dp!;7e s|
无形资产减值准备 Impairment of intangible assets "YuZ fL`bb
长期待摊费用 Deferred assets pAENXC\,
未确认融资费用 Unrecognized finance fees 7k3p'FeS
其他长期资产 Other long term assets PdR >;$1
递延税款借项 Deferred assets debits 9U]pH%.9
应付票据 Notes payable c2/FHI0J;
应付帐款 Trade creditors DWuRJ
预收帐款 Adanvances from customers (Ar?QwP9>
代销商品款 Consignment-in payables ]X*YAPv
其他应交款 Other payable to government * !X4P
其他应付款 Other creditors :ezA+=E
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应付股利 Proposed dividends ?4:rP@
待转资产价值 Donated assets
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预计负债 Accrued liabilities JdtPY~k0
应付短期债券 Short-term debentures payable HP;|'b
其他流动负债 Other current liabilities _O$tuC%
预提费用 Accrued expenses ^,Xa IP+[
应付工资 Payroll payable D^nxtuT*
应付福利费 Welfare payable ja?s@Y}-9s
短期借款-抵押借款 Bank loans - Short term - pledged T4e
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短期借款-信用借款 Bank loans - Short term - credit ~fBex_.o*
短期借款-担保借款 Bank loans - Short term - guaranteed .M8=^,h^K
一年内到期长期借款 Long term loans due within one year fO#?k<p
一年内到期长期应付款 Long term payable due within one year NJ<N %hcjK
长期借款 Bank loans - Long term D
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应付债券-债券面值 Bond payable - Par value rxs8De
应付债券-债券溢价 Bond payable - Excess 0EyAMu
应付债券-债券折价 Bond payable - Discount 1ADv?+j)A/
应付债券-应计利息 Bond payable - Accrued interest Ym'7vW#~
长期应付款 Long term payable *=TYVM9
专项应付款 Specific payable > <X $#
其他长期负债 Other long term liabilities YN/u9[=`
应交税金-所得税 Tax payable - income tax o'96ON0
应交税金-增值税 Tax payable - VAT G,B?&gFX
应交税金-营业税 Tax payable - business tax KhrFg1|
应交税金-消费税 Tax payable - consumable tax B7|c`7x(
应交税金-其他 Tax payable - others VxkEe z'|
递延税款贷项 Deferred taxation credit `&H04x"Y$>
股本 Share capital y[7C% Wj
已归还投资 Investment returned iyc$)"w
利润分配-其他转入 Profit appropriation - other transfer in y=#j`MH{>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4b=Gg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e9lOk)`t
利润分配-提取储备基金 Profit appropriation - reserve fund &5d\~{;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,aWCiu}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -n-Z/5~ X
利润分配-利润归还投资 Profit appropriation - return investment by profit `4skwvS=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -qfnUh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z B$NVY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %P;[fJ
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期初未分配利润 Retained earnings, beginning of the year BtzYA"
资本公积-股本溢价 Capital surplus - share premium H~eGgm;p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I )5<DZB9
资本公积-接受现金捐赠 Capital surplus - cash donation :WO{x g
资本公积-股权投资准备 Capital surplus - investment reserve AC'lS
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资本公积-拨款转入 Capital surplus - subsidiary n_}aZB3;U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m d_g}N(C
资本公积-其他 Capital surplus - others ??j&i6sp
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l/QhD?)9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [Teh*CV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ni<[G0#T
盈余公积-储备基金 Surplus reserve - reserve fund 83Uw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zQ
_z7FJCB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5x2L(l-2
主营业务收入 Sales p_r4^p\
主营业务成本 Cost of sales E?_ zZ2
主营业务税金及附加 Sales tax
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营业费用 Operating expenses TA| s@T{
管理费用 General and administrative expenses ki#b
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财务费用 Financial expenses u-:MVEm
投资收益 Investment income ly=a>}F_
其他业务收入 Other operating income XfDX:b1p
营业外收入 Non-operating income ?M~
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补贴收入 Subsidy income W"t"X ~T3
其他业务支出 Other operating expenses tpZ->)1
营业外支出 Non-operating expenses C99&L3bz^(
所得税 Income tax
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