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 。 8sg *qQ
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现金 Cash in hand w"
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银行存款 Cash in bank >!2'|y^
其他货币资金-外埠存款Other monetary assets - cash in other cities ?{2-,M0
其他货币资金-银行本票 Other monetary assets - cashier‘s check pI!55w|
其他货币资金-银行汇票 Other monetary assets - bank draft 5Q88OxH
其他货币资金-信用卡 Other monetary assets - credit cards $@xkKe"
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u2eqVrY
其他货币资金-存出投资款 Other monetary assets - cash for investment 0(kp>%mbB
短期投资-股票投资 Investments - Short term - stocks Q4x71*vy
短期投资-债券投资 Investments - Short term - bonds zM'-2,
短期投资-基金投资 Investments - Short term - funds 1-n0"lP~4
短期投资-其他投资 Investments - Short term - others YszhoHYh
短期投资跌价准备 Provision for short-term investment 9~_6mR<
长期股权投资-股票投资 Long term equity investment - stocks OTm`i>rB
长期股权投资-其他股权投资 Long term equity investment - others 3:gk:j#
长期债券投资-债券投资 Long term securities investemnt - bonds jDnh/k0{d
长期债券投资-其他债权投资 Long term securities investment - others Wama>dy%
长期投资减值准备 Provision for long-term investment *"
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应收票据 Notes receivable 87Kx7CKF"
应收股利 Dividends receivable pI`Ke"
应收利息 Interest receivable "duJl-
应收帐款 Trade debtors j{=%~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \
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预付帐款 Prepayment e
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应收补贴款 Allowance receivable )&9RoW()?
其他应收款 Other debtors :-Pj )Y{I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N_<n$3P\?f
其他流动资产 Other current assets .EcM n
物资采购 Purchase bo2Od
原材料 Raw materials 3XRG"
包装物 Packing materials |`nVr>QF&
低值易耗品 Low value consumbles ;
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材料成本差异 Material cost difference -&?-
自制半成品 Self-manufactured goods 5f5ZfK3<i
库存商品 Finished goods eBB
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商品进销差价 Difference between purchase & sales of commodities El%(je,|
委托加工物资 Consigned processiong material _X[c19q
委托代销商品 Consignment-out O
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受托代销商品 Consignment-in m+g>s&1H
分期收款发出商品 Goods on instalment sales =FnZk J
存货跌价准备 Provision for obsolete stocks X&IY(CX
待摊费用 Prepaid expenses A@ME7^w7
待处理流动资产损益 Unsettled G/L on current assets j66@E\dN
待处理固定资产损益 Unsettled G/L on fixed assets AMdS+(J
委托贷款-本金 Consignment loan - principle %?fzT+-=%
委托贷款-利息 Consignment loan - interest |>4 { 4
委托贷款-减值准备 Consignment loan - provision .kIf1-(<U
固定资产-房屋建筑物 Fixed assets - Buildings w(D9'
固定资产-机器设备 Fixed assets - Plant and machinery wu')Q/v
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NS q=_8
固定资产-运输设备 Fixed assets - Automobiles UL%ihWq
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets oB9m\o7$
工程物资-专用材料 Project material - specific materials B^9 #X5!
工程物资-专用设备 Project material - specific equipment u W T[6R
工程物资-预付大型设备款 Project material - prepaid for equipment i'<1xd(`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -+>am?
在建工程 Construction in progress [_d*J/ X
在建工程减值准备 Impairment of construction in progress jH1~Ve+q9
固定资产清理 Disposal of fixed assets 9[D7N
无形资产-专利权 Intangible assets - patent 0^
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无形资产-非专利技术 Intangible assets - industrial property and know-how &UR/Txnu
无形资产-商标权 Intangible assets - trademark rights e=jO_[
无形资产-土地使用权 Intangible assets - land use rights 9:o3JGHSc
无形资产-商誉 Intangible assets - goodwill 3:Wr)>l}#
无形资产减值准备 Impairment of intangible assets ]Ho`*$dD
长期待摊费用 Deferred assets z3]U%y(,
未确认融资费用 Unrecognized finance fees B5G$o{WM
其他长期资产 Other long term assets SO/]d70HG
递延税款借项 Deferred assets debits ; \+0H$
应付票据 Notes payable +b W|Q>u
应付帐款 Trade creditors L ]c9
预收帐款 Adanvances from customers I
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代销商品款 Consignment-in payables '9@R=#nd
其他应交款 Other payable to government =L%3q <]p
其他应付款 Other creditors 8BDL{?Mu
应付股利 Proposed dividends *.g?y6d
待转资产价值 Donated assets R:N-y."La.
预计负债 Accrued liabilities R:?vY!
应付短期债券 Short-term debentures payable 6^;!9$G|D*
其他流动负债 Other current liabilities
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预提费用 Accrued expenses BtChG] N|
应付工资 Payroll payable 3:1
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应付福利费 Welfare payable kB#vh
短期借款-抵押借款 Bank loans - Short term - pledged QE2^.|d{
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed WmUW
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一年内到期长期借款 Long term loans due within one year &,]+>
一年内到期长期应付款 Long term payable due within one year C&kl*nO
长期借款 Bank loans - Long term PqLqF5`S
应付债券-债券面值 Bond payable - Par value :g[x;Q[@
应付债券-债券溢价 Bond payable - Excess (L%q/
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应付债券-债券折价 Bond payable - Discount 0!`7kZrN
应付债券-应计利息 Bond payable - Accrued interest 9'g{<(R]
长期应付款 Long term payable
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专项应付款 Specific payable Y{RB\}
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其他长期负债 Other long term liabilities E2'e}RQ
应交税金-所得税 Tax payable - income tax shIi,!bZ
应交税金-增值税 Tax payable - VAT vfJk?
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应交税金-营业税 Tax payable - business tax ^]&{"!
应交税金-消费税 Tax payable - consumable tax [nIG_j>D-f
应交税金-其他 Tax payable - others IQe[ CcM
递延税款贷项 Deferred taxation credit K"j=
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股本 Share capital jSp&mD*xv
已归还投资 Investment returned O7'3}P;
利润分配-其他转入 Profit appropriation - other transfer in z/k~+-6O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \N+Ta:U1P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K/v-P <g
利润分配-提取储备基金 Profit appropriation - reserve fund cE5Zxcn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g4a X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %C0O?q
利润分配-利润归还投资 Profit appropriation - return investment by profit !r
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends AO$PuzlLh
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %L>n
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2%C5P0;QX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =v$s+`cP
期初未分配利润 Retained earnings, beginning of the year Gj8[*3d
资本公积-股本溢价 Capital surplus - share premium 9w;J7jgOT!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z !25xqNCd
资本公积-接受现金捐赠 Capital surplus - cash donation y6jmn1K
资本公积-股权投资准备 Capital surplus - investment reserve }lUpC}aq_
资本公积-拨款转入 Capital surplus - subsidiary $1zeY6O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MI'l4<>u
资本公积-其他 Capital surplus - others *M<BPxh0w]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tW"ptU^9)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9^#gVTGXv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >"g<-!p@
盈余公积-储备基金 Surplus reserve - reserve fund tr9Y1vxo{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 76
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'a
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主营业务收入 Sales emY5xZ
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主营业务成本 Cost of sales |4> r"
主营业务税金及附加 Sales tax 0$ 9;pzr
营业费用 Operating expenses 3hf;4Mb
管理费用 General and administrative expenses 'h6}cw+K
财务费用 Financial expenses %iL@:'?K
投资收益 Investment income k
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其他业务收入 Other operating income 6+nMH
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营业外收入 Non-operating income yb{{ z@
补贴收入 Subsidy income d3=6MX[c
其他业务支出 Other operating expenses Rk jKIa
营业外支出 Non-operating expenses pebx#}]p-
所得税 Income tax l9NOzAH3
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