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 。 H}c, P('
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现金 Cash in hand RsDI7v
银行存款 Cash in bank p{Gg,.f!HM
其他货币资金-外埠存款Other monetary assets - cash in other cities i(c'94M
其他货币资金-银行本票 Other monetary assets - cashier‘s check N6<23kYM
其他货币资金-银行汇票 Other monetary assets - bank draft X_eV<]zA+
其他货币资金-信用卡 Other monetary assets - credit cards Zb#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G1'w50Yu
其他货币资金-存出投资款 Other monetary assets - cash for investment VU*{E
短期投资-股票投资 Investments - Short term - stocks T't^pO-`
短期投资-债券投资 Investments - Short term - bonds J=U7m@))Y#
短期投资-基金投资 Investments - Short term - funds ?Xo9,4V1
短期投资-其他投资 Investments - Short term - others Ic/<jFZXM
短期投资跌价准备 Provision for short-term investment :1>R~2
长期股权投资-股票投资 Long term equity investment - stocks 7_/.a9$G
长期股权投资-其他股权投资 Long term equity investment - others -}juj;IVv
长期债券投资-债券投资 Long term securities investemnt - bonds S["
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长期债券投资-其他债权投资 Long term securities investment - others <s#}`R.#2
长期投资减值准备 Provision for long-term investment W:>RstbnMG
应收票据 Notes receivable rd1&?X
应收股利 Dividends receivable ?I 1@:?Qi
应收利息 Interest receivable Gf'V68,l$
应收帐款 Trade debtors =4MiV]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors hoeTJ/;dm
预付帐款 Prepayment 1ck2Gxn
应收补贴款 Allowance receivable =8dCk
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其他应收款 Other debtors \aUbBa%!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +TAm9eDNV
其他流动资产 Other current assets n(f&u
V_):
物资采购 Purchase r$\g6m
原材料 Raw materials
6^: l
包装物 Packing materials +ic~S
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低值易耗品 Low value consumbles c@q>5fR/c
材料成本差异 Material cost difference U.6hLFcE
自制半成品 Self-manufactured goods #t(?8!F
库存商品 Finished goods (%fGS.TR
商品进销差价 Difference between purchase & sales of commodities "
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委托加工物资 Consigned processiong material ci^-0l_O
委托代销商品 Consignment-out 63u'-Z"4
受托代销商品 Consignment-in @e0Q+ t
分期收款发出商品 Goods on instalment sales 'b^:"\t'Rh
存货跌价准备 Provision for obsolete stocks UU
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待摊费用 Prepaid expenses -owfuS?i=
待处理流动资产损益 Unsettled G/L on current assets <0LB]zDWe6
待处理固定资产损益 Unsettled G/L on fixed assets -=sxbs.aA
委托贷款-本金 Consignment loan - principle l9L;Tjj
委托贷款-利息 Consignment loan - interest <?J7Z|
委托贷款-减值准备 Consignment loan - provision .N+xpxdG,
固定资产-房屋建筑物 Fixed assets - Buildings B]qh22Yib
固定资产-机器设备 Fixed assets - Plant and machinery YI|Gpq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles 1Ev+':%
累计折旧 Accumulated depreciation 2b"5/$|6
固定资产减值准备 Impairment of fixed assets nRE}F5k
工程物资-专用材料 Project material - specific materials yR$_$N+E
工程物资-专用设备 Project material - specific equipment jh?7+(Cw
工程物资-预付大型设备款 Project material - prepaid for equipment T8(wzs
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y;>I'e
在建工程 Construction in progress ^/BE=$E\
在建工程减值准备 Impairment of construction in progress R`?^%1^N
固定资产清理 Disposal of fixed assets [;2:
lbPx
无形资产-专利权 Intangible assets - patent ;VH]TKkk
无形资产-非专利技术 Intangible assets - industrial property and know-how "PHv~_:^R
无形资产-商标权 Intangible assets - trademark rights Zll^tF#
无形资产-土地使用权 Intangible assets - land use rights bOdv]nQ1
无形资产-商誉 Intangible assets - goodwill lG+ltCc$9
无形资产减值准备 Impairment of intangible assets *u>\&`h=
长期待摊费用 Deferred assets iLgt_@g
未确认融资费用 Unrecognized finance fees (R}X(u
其他长期资产 Other long term assets IjRmpV
cwN
递延税款借项 Deferred assets debits UmE{>5Pt
应付票据 Notes payable ;X6y.1N~
应付帐款 Trade creditors S}f<@-16P
预收帐款 Adanvances from customers R qz()M
代销商品款 Consignment-in payables .Topg.7W
其他应交款 Other payable to government !dH&IEP~
其他应付款 Other creditors v`w?QIB]
应付股利 Proposed dividends NETC{:j
待转资产价值 Donated assets _fCHj$I*]
预计负债 Accrued liabilities EXcj F
应付短期债券 Short-term debentures payable $:N
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其他流动负债 Other current liabilities z}tp0~C
预提费用 Accrued expenses sr+mY;
应付工资 Payroll payable F s\P/YX
应付福利费 Welfare payable #jx?uS
短期借款-抵押借款 Bank loans - Short term - pledged )YtL=w?L'
短期借款-信用借款 Bank loans - Short term - credit D*gVS
短期借款-担保借款 Bank loans - Short term - guaranteed kw:D~E(
一年内到期长期借款 Long term loans due within one year %pkq ?9
一年内到期长期应付款 Long term payable due within one year L)'rM-nkFh
长期借款 Bank loans - Long term ] *VF Ws
应付债券-债券面值 Bond payable - Par value aQ:f"0fL
应付债券-债券溢价 Bond payable - Excess &:#8ol(n5b
应付债券-债券折价 Bond payable - Discount }n%Rl\p
应付债券-应计利息 Bond payable - Accrued interest l1Q+hz5"*U
长期应付款 Long term payable yaLW(@
专项应付款 Specific payable 7U`S9DDwq
其他长期负债 Other long term liabilities 0_mvz%[J
应交税金-所得税 Tax payable - income tax z\8yB`8b^
应交税金-增值税 Tax payable - VAT {4aY}=
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应交税金-营业税 Tax payable - business tax )9*
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应交税金-消费税 Tax payable - consumable tax T$8~9qx
应交税金-其他 Tax payable - others s [F' h-y
递延税款贷项 Deferred taxation credit nSQ}yqM)
股本 Share capital $,,>R[; w
已归还投资 Investment returned +Z<Q^5w@
利润分配-其他转入 Profit appropriation - other transfer in <bZ
m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A=C3e4.C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H"rzRd;S
利润分配-提取储备基金 Profit appropriation - reserve fund &:I
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *m&:
Yje
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `h9)`*
利润分配-利润归还投资 Profit appropriation - return investment by profit Qb't*2c%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
pl,Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &:CjUaP@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 71" JL",
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wV[V#KpX8-
期初未分配利润 Retained earnings, beginning of the year _RL-6jw#o
资本公积-股本溢价 Capital surplus - share premium !HjNx%o5<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _|
资本公积-接受现金捐赠 Capital surplus - cash donation -?B9>6h"
资本公积-股权投资准备 Capital surplus - investment reserve M1^C8cz
资本公积-拨款转入 Capital surplus - subsidiary Kxl,]
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation G(0y|Eq
资本公积-其他 Capital surplus - others {rvbo1t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >6I.%!jU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 90qj6.SQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fEw=I7{Y
盈余公积-储备基金 Surplus reserve - reserve fund 2>}\XKF).
盈余公积-企业发展基金 Surplus reserve - enterprise development fund x:?a;m uf
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `<}V
!Lo
主营业务收入 Sales |[37:m
主营业务成本 Cost of sales ljJz#+H2_
主营业务税金及附加 Sales tax xeHb89GnoQ
营业费用 Operating expenses hygnC`|
管理费用 General and administrative expenses y2#>c*
财务费用 Financial expenses _rMT{q3
投资收益 Investment income %]<RRH.w
其他业务收入 Other operating income q^N0abzgP
营业外收入 Non-operating income pH\^1xj
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补贴收入 Subsidy income Q-`{PJ(p
其他业务支出 Other operating expenses Itr7lv'5xx
营业外支出 Non-operating expenses !rXcGj(k
所得税 Income tax t{X?PF\>o
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