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 。 U` U/|@6
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现金 Cash in hand 2c~^|@
银行存款 Cash in bank jm?mO9p~
其他货币资金-外埠存款Other monetary assets - cash in other cities m/ukH{H1%
其他货币资金-银行本票 Other monetary assets - cashier‘s check 936t6K&
其他货币资金-银行汇票 Other monetary assets - bank draft 5 909O
其他货币资金-信用卡 Other monetary assets - credit cards eDm,8Se
其他货币资金-信用证保证金 Other monetary assets - L/C deposit qN) cB?+
其他货币资金-存出投资款 Other monetary assets - cash for investment LgaJp_d>9*
短期投资-股票投资 Investments - Short term - stocks w
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短期投资-债券投资 Investments - Short term - bonds +VeLd+Q}
短期投资-基金投资 Investments - Short term - funds (t
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短期投资-其他投资 Investments - Short term - others O+yR+aXr'8
短期投资跌价准备 Provision for short-term investment `+gF|o9
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds ANNL7Z3C
长期债券投资-其他债权投资 Long term securities investment - others A~6 Cs
长期投资减值准备 Provision for long-term investment 0TNzVsu7
应收票据 Notes receivable E,X,RM~
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应收股利 Dividends receivable k"U4E
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应收利息 Interest receivable gV7o
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应收帐款 Trade debtors $DVy$)a!u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors tY#^3ac
预付帐款 Prepayment EAI[J&c
应收补贴款 Allowance receivable w.3R1}R
其他应收款 Other debtors u>E+HxUJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w;_ Ds
其他流动资产 Other current assets w"
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物资采购 Purchase #i,O
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原材料 Raw materials @X#m]ou
包装物 Packing materials Y}6)jzBV
低值易耗品 Low value consumbles p<jr&zVEc>
材料成本差异 Material cost difference l ghzd6
自制半成品 Self-manufactured goods HT]ubw]rJ
库存商品 Finished goods |WX4L7yrhK
商品进销差价 Difference between purchase & sales of commodities 1Y`MJ\9
委托加工物资 Consigned processiong material E%'DIs
委托代销商品 Consignment-out
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受托代销商品 Consignment-in +u#x[xO
分期收款发出商品 Goods on instalment sales B8&@Qc@~
存货跌价准备 Provision for obsolete stocks qL#R
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待摊费用 Prepaid expenses Nh))U
待处理流动资产损益 Unsettled G/L on current assets joG>=o
待处理固定资产损益 Unsettled G/L on fixed assets b-Hn=e _
委托贷款-本金 Consignment loan - principle 9~_6mR<
委托贷款-利息 Consignment loan - interest f[RnL#*xJU
委托贷款-减值准备 Consignment loan - provision a$GKrc,z
固定资产-房屋建筑物 Fixed assets - Buildings _H,RcpyJ
固定资产-机器设备 Fixed assets - Plant and machinery 71%u|k8|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @^ e@.)
固定资产-运输设备 Fixed assets - Automobiles d
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累计折旧 Accumulated depreciation ,?qS#B+>
固定资产减值准备 Impairment of fixed assets tFwlx3
工程物资-专用材料 Project material - specific materials `et<Z
工程物资-专用设备 Project material - specific equipment _=MWt_A '3
工程物资-预付大型设备款 Project material - prepaid for equipment l.BNe)1!22
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \9p;md`
在建工程 Construction in progress N9Ml&*%oX{
在建工程减值准备 Impairment of construction in progress $enh45Wy
固定资产清理 Disposal of fixed assets q~3&f
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how >W<5$ .G
无形资产-商标权 Intangible assets - trademark rights (0+m&,
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无形资产-土地使用权 Intangible assets - land use rights <fJ\AP5
无形资产-商誉 Intangible assets - goodwill xpM~*Gpm
无形资产减值准备 Impairment of intangible assets | QA8"&r
长期待摊费用 Deferred assets <G>PPf}
未确认融资费用 Unrecognized finance fees wOOPWwk
其他长期资产 Other long term assets 4Z] 35*
递延税款借项 Deferred assets debits 'UxA8i(
应付票据 Notes payable 5glGlD6R
应付帐款 Trade creditors #"_MY-
预收帐款 Adanvances from customers =S,<yQJ
代销商品款 Consignment-in payables l&B'.6XKs
其他应交款 Other payable to government i'<1xd(`
其他应付款 Other creditors -+>am?
应付股利 Proposed dividends [_d*J/ X
待转资产价值 Donated assets jH1~Ve+q9
预计负债 Accrued liabilities R.N*G]K5
应付短期债券 Short-term debentures payable `vw.~OBl
其他流动负债 Other current liabilities ,)1e+EnV&
预提费用 Accrued expenses fsd>4t:"\
应付工资 Payroll payable sXxO{aeev
应付福利费 Welfare payable vvxj{fxb)
短期借款-抵押借款 Bank loans - Short term - pledged K}BX6dA
短期借款-信用借款 Bank loans - Short term - credit Ne
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短期借款-担保借款 Bank loans - Short term - guaranteed _3a
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一年内到期长期借款 Long term loans due within one year "=.|QKC1`
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term d}_c(
应付债券-债券面值 Bond payable - Par value qS
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应付债券-债券溢价 Bond payable - Excess [3R
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应付债券-债券折价 Bond payable - Discount ]||=<!^kn
应付债券-应计利息 Bond payable - Accrued interest u#~!%~
长期应付款 Long term payable Ziimz}WHF
专项应付款 Specific payable 8BDL{?Mu
其他长期负债 Other long term liabilities H%]ch6C
应交税金-所得税 Tax payable - income tax mC`!
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应交税金-增值税 Tax payable - VAT QEa=!O
应交税金-营业税 Tax payable - business tax 7`HU
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应交税金-消费税 Tax payable - consumable tax sdQv:nd'R
应交税金-其他 Tax payable - others Ck?: 8YlF
递延税款贷项 Deferred taxation credit ;!?K.,N:N
股本 Share capital AW5g (
已归还投资 Investment returned 0h4}RmS
利润分配-其他转入 Profit appropriation - other transfer in Bq_P?Q+\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zi
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i&)C,
利润分配-提取储备基金 Profit appropriation - reserve fund PDng!IQ^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xkom@F~]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uFZB8+
利润分配-利润归还投资 Profit appropriation - return investment by profit E
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0z7mre^Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3ohcHQ/a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MXk. 2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X388Gs;e
期初未分配利润 Retained earnings, beginning of the year #%b()I_([
资本公积-股本溢价 Capital surplus - share premium 4uAafQ`@H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !!%[JR)cS
资本公积-接受现金捐赠 Capital surplus - cash donation 9X9zIh]JV
资本公积-股权投资准备 Capital surplus - investment reserve u7Y< ~
资本公积-拨款转入 Capital surplus - subsidiary jSp&mD*xv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O7'3}P;
资本公积-其他 Capital surplus - others z/k~+-6O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \N+Ta:U1P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z.&%>%TPP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j%jd@z ]@
盈余公积-储备基金 Surplus reserve - reserve fund ?0<INS~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E:=KH\2f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A>%UYA
主营业务收入 Sales EZQ+HECpK
主营业务成本 Cost of sales (!5}" fj
主营业务税金及附加 Sales tax % W',c u
营业费用 Operating expenses ESjJHZoD(
管理费用 General and administrative expenses :;q_f+U
财务费用 Financial expenses y6jmn1K
投资收益 Investment income /3Ix,7
其他业务收入 Other operating income 'O2#1SWe
营业外收入 Non-operating income =z1o}ga=EA
补贴收入 Subsidy income H9Q7({v
其他业务支出 Other operating expenses a {$k<@Ww
营业外支出 Non-operating expenses i2a"J&,6O
所得税 Income tax )]?egw5l
vs)I pV(