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 。 (Q&jp!WU
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现金 Cash in hand A|mE3q=
银行存款 Cash in bank djdSD
其他货币资金-外埠存款Other monetary assets - cash in other cities pP\^bjI
其他货币资金-银行本票 Other monetary assets - cashier‘s check m*e8j[w#
其他货币资金-银行汇票 Other monetary assets - bank draft k
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其他货币资金-信用卡 Other monetary assets - credit cards 'w;J)_Yc2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment "|WKK}
短期投资-股票投资 Investments - Short term - stocks Cb|R
短期投资-债券投资 Investments - Short term - bonds ]3U|K .G
短期投资-基金投资 Investments - Short term - funds 2fm6G
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短期投资-其他投资 Investments - Short term - others \u/=?b
短期投资跌价准备 Provision for short-term investment d|
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长期股权投资-股票投资 Long term equity investment - stocks JV;VR9-l
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 F9IPA%
长期债券投资-其他债权投资 Long term securities investment - others wC<FF2T
长期投资减值准备 Provision for long-term investment aXbj pb+
应收票据 Notes receivable N9H q
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应收股利 Dividends receivable t/]za4w/
应收利息 Interest receivable v`jFWq8I,
应收帐款 Trade debtors x;7p75Wm
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TU| 0I
预付帐款 Prepayment `Z`o[]%
应收补贴款 Allowance receivable 7,{!a56zX
其他应收款 Other debtors (elkk#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]#rmk!VT?
其他流动资产 Other current assets SwH #=hg
物资采购 Purchase T !pHT'J
原材料 Raw materials @<1T&X{Z!
包装物 Packing materials z)&&Ym#
低值易耗品 Low value consumbles XOZ@ek)LY
材料成本差异 Material cost difference ?zXlLud8
自制半成品 Self-manufactured goods :y!{=[>M(
库存商品 Finished goods @^Kw\s
商品进销差价 Difference between purchase & sales of commodities !NhVPb,
委托加工物资 Consigned processiong material K!G/iz9SB
委托代销商品 Consignment-out DC$x}1
受托代销商品 Consignment-in {*Qx^e`h$.
分期收款发出商品 Goods on instalment sales ;Ac!"_N?7
存货跌价准备 Provision for obsolete stocks erV&N,cI
待摊费用 Prepaid expenses \D! I"mr
待处理流动资产损益 Unsettled G/L on current assets !`dn# j
待处理固定资产损益 Unsettled G/L on fixed assets Eo{js?1G_
委托贷款-本金 Consignment loan - principle WODgG@w
委托贷款-利息 Consignment loan - interest LC/%AbM
委托贷款-减值准备 Consignment loan - provision )]JQlm:H
固定资产-房屋建筑物 Fixed assets - Buildings .!1E7\
固定资产-机器设备 Fixed assets - Plant and machinery 04E#d.o'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kPp7;U2A
固定资产-运输设备 Fixed assets - Automobiles 'p,54<e
累计折旧 Accumulated depreciation T
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固定资产减值准备 Impairment of fixed assets Znh<r[p<
工程物资-专用材料 Project material - specific materials rdm&YM`J
工程物资-专用设备 Project material - specific equipment Kx,<-]4
工程物资-预付大型设备款 Project material - prepaid for equipment ^<e(3S:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y-:d`>b>\
在建工程 Construction in progress *2I@_b6&
在建工程减值准备 Impairment of construction in progress Qb1hk*$=
固定资产清理 Disposal of fixed assets `HM?Fc58
无形资产-专利权 Intangible assets - patent oSs~*mf
无形资产-非专利技术 Intangible assets - industrial property and know-how Czd)AVK
无形资产-商标权 Intangible assets - trademark rights yKOC1( ~
无形资产-土地使用权 Intangible assets - land use rights ?7aeY5
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无形资产-商誉 Intangible assets - goodwill ;U<rFs40
无形资产减值准备 Impairment of intangible assets }xy[&-dh
长期待摊费用 Deferred assets pU@&-
未确认融资费用 Unrecognized finance fees A!`Q[%$
其他长期资产 Other long term assets zO)3MC7l*
递延税款借项 Deferred assets debits k!wEPi]
应付票据 Notes payable i}LVBx"K(
应付帐款 Trade creditors y gTc
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预收帐款 Adanvances from customers k iY1
代销商品款 Consignment-in payables &B ^LaRg
其他应交款 Other payable to government oei2$uu
其他应付款 Other creditors ,A
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应付股利 Proposed dividends fU
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待转资产价值 Donated assets H}}C>p"!,
预计负债 Accrued liabilities Wc{/K6]f
应付短期债券 Short-term debentures payable ;[[oZ
其他流动负债 Other current liabilities JE/Kf<
预提费用 Accrued expenses `9p;LZC1 K
应付工资 Payroll payable *#CUZJN\
应付福利费 Welfare payable ,CQg6-[
短期借款-抵押借款 Bank loans - Short term - pledged B["C~aF
短期借款-信用借款 Bank loans - Short term - credit &qae+p?
短期借款-担保借款 Bank loans - Short term - guaranteed 7,Q>>%/0P
一年内到期长期借款 Long term loans due within one year ?hnxc0~P
一年内到期长期应付款 Long term payable due within one year HO9w"){d$
长期借款 Bank loans - Long term CR'1,
应付债券-债券面值 Bond payable - Par value J0x)NnWJ
应付债券-债券溢价 Bond payable - Excess qv$m5CJvK
应付债券-债券折价 Bond payable - Discount 96S#Q*6+R
应付债券-应计利息 Bond payable - Accrued interest X< p KAO\
长期应付款 Long term payable ORo,.#<
专项应付款 Specific payable 5Ls
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其他长期负债 Other long term liabilities #\$AB_[ot>
应交税金-所得税 Tax payable - income tax 4:Id8rzz
应交税金-增值税 Tax payable - VAT _T.k/a
应交税金-营业税 Tax payable - business tax F>[T)t{m=
应交税金-消费税 Tax payable - consumable tax +I r
应交税金-其他 Tax payable - others <GO 5}>}p8
递延税款贷项 Deferred taxation credit QlK]2r9
股本 Share capital
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已归还投资 Investment returned 'o]8UD(
利润分配-其他转入 Profit appropriation - other transfer in &O.lIj#FR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xh9Os <
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i5jsM\1j
利润分配-提取储备基金 Profit appropriation - reserve fund qjmlwVw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,\=,,1_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :[.**,0R
利润分配-利润归还投资 Profit appropriation - return investment by profit Ipyr+7/zJ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j)b[7%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @pO2A6Ks
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &'<e9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yw+LT,AQ.
期初未分配利润 Retained earnings, beginning of the year TnQ"c)ta
资本公积-股本溢价 Capital surplus - share premium "TP^:Ln
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bE>"DPq
资本公积-接受现金捐赠 Capital surplus - cash donation j NkobJ1
资本公积-股权投资准备 Capital surplus - investment reserve M
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资本公积-拨款转入 Capital surplus - subsidiary -]kvM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M.?[Xpa
资本公积-其他 Capital surplus - others VQwF9Iq]`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5l4YYwd>v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6>&h9@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =`Lci1#pu}
盈余公积-储备基金 Surplus reserve - reserve fund 'j(F=9)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2nkymEPu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment QSSA)
主营业务收入 Sales 6w)a.^yx7
主营业务成本 Cost of sales *Sp_s_tS
主营业务税金及附加 Sales tax :.aMhyh#*
营业费用 Operating expenses fv/Nf
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管理费用 General and administrative expenses
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财务费用 Financial expenses (]N- HN]v
投资收益 Investment income l~Rd\.O
其他业务收入 Other operating income z~(3S8$
营业外收入 Non-operating income v,^W& W.
补贴收入 Subsidy income NWS3-iZ|8
其他业务支出 Other operating expenses 7oV$TAAf
营业外支出 Non-operating expenses iR]K!j2
所得税 Income tax ~kFL[Asnaf
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