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 。 Vk`h2B
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现金 Cash in hand
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银行存款 Cash in bank {k(g]#pP
其他货币资金-外埠存款Other monetary assets - cash in other cities ]v?@g:iE
其他货币资金-银行本票 Other monetary assets - cashier‘s check <c*FCblv
其他货币资金-银行汇票 Other monetary assets - bank draft {WJ m
其他货币资金-信用卡 Other monetary assets - credit cards dSLU>E3g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit J;S
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其他货币资金-存出投资款 Other monetary assets - cash for investment Z3%}ajPu[
短期投资-股票投资 Investments - Short term - stocks #`~C)=-
短期投资-债券投资 Investments - Short term - bonds &C:IX\
短期投资-基金投资 Investments - Short term - funds oxr#7Ei0d
短期投资-其他投资 Investments - Short term - others I.I`6(Cb
短期投资跌价准备 Provision for short-term investment q~rEq%tk
长期股权投资-股票投资 Long term equity investment - stocks .7^c@i[
长期股权投资-其他股权投资 Long term equity investment - others M|VyV(f
长期债券投资-债券投资 Long term securities investemnt - bonds f<GhkDPm>?
长期债券投资-其他债权投资 Long term securities investment - others &g#@3e1>
长期投资减值准备 Provision for long-term investment *=) cQeJ
应收票据 Notes receivable 9U7nKJ+iby
应收股利 Dividends receivable )z>|4@,
应收利息 Interest receivable 9/9j+5}+
应收帐款 Trade debtors zlyS}x@p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aasoW\UG
预付帐款 Prepayment |Yx~;q:
应收补贴款 Allowance receivable
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其他应收款 Other debtors j*d
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6o^,@~:R
其他流动资产 Other current assets rDl*d`He!
物资采购 Purchase }#3V+X
原材料 Raw materials N1}c9}
包装物 Packing materials Ig
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低值易耗品 Low value consumbles Y&`=jDI
材料成本差异 Material cost difference 85>05?
自制半成品 Self-manufactured goods *F WMn.
库存商品 Finished goods 57aXQ8u{
商品进销差价 Difference between purchase & sales of commodities Mc@e0
委托加工物资 Consigned processiong material "_P
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委托代销商品 Consignment-out C
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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 &)2i[X
存货跌价准备 Provision for obsolete stocks Y2|#V#
待摊费用 Prepaid expenses 4Xgg%@C
待处理流动资产损益 Unsettled G/L on current assets \$R_YKGf1G
待处理固定资产损益 Unsettled G/L on fixed assets K'55O&2
委托贷款-本金 Consignment loan - principle phQUD
委托贷款-利息 Consignment loan - interest UMv.{iEj
委托贷款-减值准备 Consignment loan - provision ]E7F/O/.
固定资产-房屋建筑物 Fixed assets - Buildings ^/uA?h:]\
固定资产-机器设备 Fixed assets - Plant and machinery X1,I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a Ve'ry
固定资产-运输设备 Fixed assets - Automobiles i1UiNJh86
累计折旧 Accumulated depreciation 1Rq
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固定资产减值准备 Impairment of fixed assets ,NOsFO-`<
工程物资-专用材料 Project material - specific materials dW)B1iUo!
工程物资-专用设备 Project material - specific equipment _uWpJhCT
工程物资-预付大型设备款 Project material - prepaid for equipment (
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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 ^"2i
在建工程 Construction in progress z-BXd
在建工程减值准备 Impairment of construction in progress @_-hk|Nl@
固定资产清理 Disposal of fixed assets 6wPaJbRtaM
无形资产-专利权 Intangible assets - patent H
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无形资产-非专利技术 Intangible assets - industrial property and know-how QFE:tBHe
无形资产-商标权 Intangible assets - trademark rights ,bXe<L)
无形资产-土地使用权 Intangible assets - land use rights S3F;(PDzy
无形资产-商誉 Intangible assets - goodwill Bz^jw>1b
无形资产减值准备 Impairment of intangible assets \?w2a$?6w
长期待摊费用 Deferred assets k@\ iGqo
未确认融资费用 Unrecognized finance fees I*o()
其他长期资产 Other long term assets 8H;t_B
递延税款借项 Deferred assets debits &@G:G(
应付票据 Notes payable Jk&3%^P{m
应付帐款 Trade creditors @V(*65b2
预收帐款 Adanvances from customers t=rEt>n~L
代销商品款 Consignment-in payables W~6EEyD%
其他应交款 Other payable to government $}RJ,%~'x
其他应付款 Other creditors ^({})T0wu
应付股利 Proposed dividends cT<1V!L4
待转资产价值 Donated assets <x@}01~
预计负债 Accrued liabilities |_LU~ 7./
应付短期债券 Short-term debentures payable >x/z7v?^I
其他流动负债 Other current liabilities ,f<?;z
预提费用 Accrued expenses ?*2CpM&l
应付工资 Payroll payable H]P.
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应付福利费 Welfare payable lun#^ J
短期借款-抵押借款 Bank loans - Short term - pledged p
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短期借款-信用借款 Bank loans - Short term - credit ;>#wU'
短期借款-担保借款 Bank loans - Short term - guaranteed 5BWH-2HsB
一年内到期长期借款 Long term loans due within one year !\"EFVH
一年内到期长期应付款 Long term payable due within one year bmJ5MF]_fG
长期借款 Bank loans - Long term XO`0>^g
应付债券-债券面值 Bond payable - Par value hwu]Er.gn
应付债券-债券溢价 Bond payable - Excess yaD~1"GA'O
应付债券-债券折价 Bond payable - Discount wE[]6\
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应付债券-应计利息 Bond payable - Accrued interest ]|!OP
长期应付款 Long term payable kEJj=wx
专项应付款 Specific payable
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其他长期负债 Other long term liabilities g@rb
应交税金-所得税 Tax payable - income tax #J@[
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应交税金-增值税 Tax payable - VAT RzxNbeki[W
应交税金-营业税 Tax payable - business tax 1jCLO}
应交税金-消费税 Tax payable - consumable tax vo`
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应交税金-其他 Tax payable - others LyZ.l*h%=m
递延税款贷项 Deferred taxation credit Z('Z
股本 Share capital tU4s'J
已归还投资 Investment returned XnDUa3
利润分配-其他转入 Profit appropriation - other transfer in t|a2;aq_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OPwtV9%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AZ0;3<FfLp
利润分配-提取储备基金 Profit appropriation - reserve fund *$yR*}A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?:
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <L`KzaA
利润分配-利润归还投资 Profit appropriation - return investment by profit R?68*}
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends S)lkz'tdk
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ->sm+H-*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .>CPRVuVI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LwrUQ)
期初未分配利润 Retained earnings, beginning of the year l%[EXZ
资本公积-股本溢价 Capital surplus - share premium Q7*SE%H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q'|rgT
资本公积-接受现金捐赠 Capital surplus - cash donation rv&<{@AS~
资本公积-股权投资准备 Capital surplus - investment reserve I2TaT(e\
资本公积-拨款转入 Capital surplus - subsidiary tro7Di2Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yXz*5W_0D
资本公积-其他 Capital surplus - others $@"l#vJPfc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gnf~u[T6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >XK
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;hYS6
盈余公积-储备基金 Surplus reserve - reserve fund K&bzDzd `
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZZk=E4aae
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rQk<90Ar
主营业务收入 Sales Z8zmHc"IH
主营业务成本 Cost of sales :QpuO1Gu
主营业务税金及附加 Sales tax }x@2]juJ
营业费用 Operating expenses %JXE5l+pJ
管理费用 General and administrative expenses @HQ`~C#Z'
财务费用 Financial expenses !
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投资收益 Investment income \Z]UA&v_
其他业务收入 Other operating income PUF/#ck
营业外收入 Non-operating income Y
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补贴收入 Subsidy income Zw*v
其他业务支出 Other operating expenses |<#{"'/=
营业外支出 Non-operating expenses {. 2k6_1[
所得税 Income tax }R1<
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