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 。 @G0j/@v
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现金 Cash in hand ypsT:uLT
银行存款 Cash in bank ?#_] Lzn'
其他货币资金-外埠存款Other monetary assets - cash in other cities %SD=3UK6
其他货币资金-银行本票 Other monetary assets - cashier‘s check nh+f,HtSt
其他货币资金-银行汇票 Other monetary assets - bank draft mdPE
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其他货币资金-信用卡 Other monetary assets - credit cards [";<YR7iRN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Dl95Vo=1
其他货币资金-存出投资款 Other monetary assets - cash for investment 3*$)9'
短期投资-股票投资 Investments - Short term - stocks \hFIg3
短期投资-债券投资 Investments - Short term - bonds Oa|'wh ug
短期投资-基金投资 Investments - Short term - funds 4^Ghn
短期投资-其他投资 Investments - Short term - others h` ,! p
短期投资跌价准备 Provision for short-term investment KsBi<wY
长期股权投资-股票投资 Long term equity investment - stocks _ya_Jf*
长期股权投资-其他股权投资 Long term equity investment - others 63n<4VSH
长期债券投资-债券投资 Long term securities investemnt - bonds s6J`i&uu
长期债券投资-其他债权投资 Long term securities investment - others <X1^w
长期投资减值准备 Provision for long-term investment #jNN?,ZK
应收票据 Notes receivable kZ3w 2=x3v
应收股利 Dividends receivable Wf>scl`s
应收利息 Interest receivable 9`p|>d!.
应收帐款 Trade debtors by8~'?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QL_9a,R'r
预付帐款 Prepayment [Oy5Td7[
应收补贴款 Allowance receivable %wuD4PRK
其他应收款 Other debtors vZl]C%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets `@07n]KB
物资采购 Purchase FOx&'dH%@
原材料 Raw materials (5(TbyWwD
包装物 Packing materials BNe6q[ )W~
低值易耗品 Low value consumbles PhOtSml0
材料成本差异 Material cost difference q2C._{ 0'
自制半成品 Self-manufactured goods D<d4"*qo
库存商品 Finished goods 8e3I@mv
商品进销差价 Difference between purchase & sales of commodities x[5uz))
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out H~Fb=.h]U
受托代销商品 Consignment-in oyeJ"E2
分期收款发出商品 Goods on instalment sales lboi\GP|
存货跌价准备 Provision for obsolete stocks >=Pn\"j
待摊费用 Prepaid expenses N\9Wxz$
待处理流动资产损益 Unsettled G/L on current assets @XL5$k[Y
待处理固定资产损益 Unsettled G/L on fixed assets U4*Q
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委托贷款-本金 Consignment loan - principle $'obj
委托贷款-利息 Consignment loan - interest }hy,
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委托贷款-减值准备 Consignment loan - provision lEe<!B$d"
固定资产-房屋建筑物 Fixed assets - Buildings wjeuZNYf
固定资产-机器设备 Fixed assets - Plant and machinery c_#+xGS!7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^E^Cj;od@
固定资产-运输设备 Fixed assets - Automobiles efu'PfZ`&
累计折旧 Accumulated depreciation M'D l_dx-
固定资产减值准备 Impairment of fixed assets byTTLs,}d
工程物资-专用材料 Project material - specific materials C>:'@o
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工程物资-专用设备 Project material - specific equipment 7A mnxFC
工程物资-预付大型设备款 Project material - prepaid for equipment m<X[s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y:R!E *.L'
在建工程 Construction in progress J>XMaI})U
在建工程减值准备 Impairment of construction in progress jJK`+J,i}X
固定资产清理 Disposal of fixed assets U$,W/G}m
无形资产-专利权 Intangible assets - patent OmR)W'
无形资产-非专利技术 Intangible assets - industrial property and know-how A3|hFk
无形资产-商标权 Intangible assets - trademark rights ~DYv6-p%
无形资产-土地使用权 Intangible assets - land use rights B3V;
无形资产-商誉 Intangible assets - goodwill :7P/ZC%
无形资产减值准备 Impairment of intangible assets NB|yLkoDyI
长期待摊费用 Deferred assets AYP
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未确认融资费用 Unrecognized finance fees Ad
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其他长期资产 Other long term assets (q]_&%yW
递延税款借项 Deferred assets debits f6r~Ycf,f
应付票据 Notes payable i=^!?
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应付帐款 Trade creditors i l5Qo
预收帐款 Adanvances from customers >3MzsAH\
代销商品款 Consignment-in payables p9`!.~[
其他应交款 Other payable to government j@HOU~x
其他应付款 Other creditors P`xQL
应付股利 Proposed dividends }@XokRk
待转资产价值 Donated assets ac%6eW0#
预计负债 Accrued liabilities 1z5Oi u
应付短期债券 Short-term debentures payable s9)U",
其他流动负债 Other current liabilities #@3&1}J/
预提费用 Accrued expenses _/>JM0
应付工资 Payroll payable S
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应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged ls*bCe
短期借款-信用借款 Bank loans - Short term - credit L
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短期借款-担保借款 Bank loans - Short term - guaranteed DQ*T2*L
一年内到期长期借款 Long term loans due within one year R0A|}Ee*
一年内到期长期应付款 Long term payable due within one year CVt:t
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长期借款 Bank loans - Long term aVvma=
应付债券-债券面值 Bond payable - Par value js..k*j
应付债券-债券溢价 Bond payable - Excess (E{}iq@2
应付债券-债券折价 Bond payable - Discount y2{uEbA
应付债券-应计利息 Bond payable - Accrued interest /L yoTBG
长期应付款 Long term payable J^V}%N".
专项应付款 Specific payable {TL.2
其他长期负债 Other long term liabilities Pb`Uxv
应交税金-所得税 Tax payable - income tax J6[V7R[\
应交税金-增值税 Tax payable - VAT J{!U;r!6
应交税金-营业税 Tax payable - business tax *t%Z'IA
应交税金-消费税 Tax payable - consumable tax K!,T.qA&=
应交税金-其他 Tax payable - others VchI0KL?
递延税款贷项 Deferred taxation credit e1OGGF%En
股本 Share capital 77b^d9! ~
已归还投资 Investment returned !y\r.fm!A
利润分配-其他转入 Profit appropriation - other transfer in h4#y'E!,Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v6C$Y+5~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |ns
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利润分配-提取储备基金 Profit appropriation - reserve fund YT`,f*t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5(=5GkE)>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v8} vk]b
利润分配-利润归还投资 Profit appropriation - return investment by profit @u @~gEt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends MO>9A,&f
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3%[;nhbA7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SNJSRqWL/
期初未分配利润 Retained earnings, beginning of the year &.l^>
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资本公积-股本溢价 Capital surplus - share premium PS}'LhZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W=:AOBK
资本公积-接受现金捐赠 Capital surplus - cash donation `+m:@0&L
资本公积-股权投资准备 Capital surplus - investment reserve vR3\E"Zi
资本公积-拨款转入 Capital surplus - subsidiary ~N
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation QdrZi.qKH
资本公积-其他 Capital surplus - others %vil~NU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;=p3L<~c`K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `FG
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zub"Ap3
盈余公积-储备基金 Surplus reserve - reserve fund hp1+9vEN
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >t_h/:JZ)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w*M&@+3I
主营业务收入 Sales hYht8?6}m
主营业务成本 Cost of sales ^B)f!HtU
主营业务税金及附加 Sales tax *
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营业费用 Operating expenses SK*z4p
管理费用 General and administrative expenses ]t0St~qUL)
财务费用 Financial expenses D3B]
投资收益 Investment income
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其他业务收入 Other operating income @-ml=S7;Sz
营业外收入 Non-operating income jF}-dfe
补贴收入 Subsidy income E<l/o5<nC
其他业务支出 Other operating expenses U`aB&[=$
营业外支出 Non-operating expenses [{$%9lm
所得税 Income tax q{ [!" ,
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