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 。 51%Rk,/o
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现金 Cash in hand rhYAR r'
银行存款 Cash in bank <=!t!_
其他货币资金-外埠存款Other monetary assets - cash in other cities DmWa!5
其他货币资金-银行本票 Other monetary assets - cashier‘s check nYC.zc*o x
其他货币资金-银行汇票 Other monetary assets - bank draft nzO-\`40
其他货币资金-信用卡 Other monetary assets - credit cards [6\O
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^6
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其他货币资金-存出投资款 Other monetary assets - cash for investment V6>{k_0{V
短期投资-股票投资 Investments - Short term - stocks Y q/vym-O5
短期投资-债券投资 Investments - Short term - bonds aeYz;&K
短期投资-基金投资 Investments - Short term - funds <bn|ni|c"
短期投资-其他投资 Investments - Short term - others x`2dN/wDhf
短期投资跌价准备 Provision for short-term investment ']Czn._
长期股权投资-股票投资 Long term equity investment - stocks Q?.9BM1V
长期股权投资-其他股权投资 Long term equity investment - others gdAd7
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长期债券投资-债券投资 Long term securities investemnt - bonds A
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长期债券投资-其他债权投资 Long term securities investment - others uR=*q a
长期投资减值准备 Provision for long-term investment oGXcu?ft
应收票据 Notes receivable FYNUap,A
应收股利 Dividends receivable w3iX "w
应收利息 Interest receivable F:Vl\YZ
应收帐款 Trade debtors J;V#a=I
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment @6[aLF]F
应收补贴款 Allowance receivable 7h.[eMLPB
其他应收款 Other debtors bTx4}>=5l
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fyZtwl@6w#
其他流动资产 Other current assets xt@v"P2Ok
物资采购 Purchase TJcHqzcUc
原材料 Raw materials _x-2tnIxXv
包装物 Packing materials lq1223
低值易耗品 Low value consumbles -R$ Q`
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材料成本差异 Material cost difference V[8!ymi0
自制半成品 Self-manufactured goods ?t;,Nk`jx
库存商品 Finished goods YY>&R'3[
商品进销差价 Difference between purchase & sales of commodities EnMc9FN(y
委托加工物资 Consigned processiong material /w5
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委托代销商品 Consignment-out |+-b#Sa9
受托代销商品 Consignment-in 5OTZa>H
分期收款发出商品 Goods on instalment sales rWL&-AZQl
存货跌价准备 Provision for obsolete stocks AgDXpa
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待摊费用 Prepaid expenses mmC MsBfL
待处理流动资产损益 Unsettled G/L on current assets FIJ]`
待处理固定资产损益 Unsettled G/L on fixed assets (-o}'l'mo
委托贷款-本金 Consignment loan - principle p:|7d\r
委托贷款-利息 Consignment loan - interest ju.`c->k"
委托贷款-减值准备 Consignment loan - provision !bW^G}
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固定资产-房屋建筑物 Fixed assets - Buildings %~dn5t;
固定资产-机器设备 Fixed assets - Plant and machinery 9y\Ik/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ASS<XNP
固定资产-运输设备 Fixed assets - Automobiles gsIp y
累计折旧 Accumulated depreciation b^~4 k; <
固定资产减值准备 Impairment of fixed assets HT_nxe`E
工程物资-专用材料 Project material - specific materials Ch=jt*0
工程物资-专用设备 Project material - specific equipment UHI<8o9
工程物资-预付大型设备款 Project material - prepaid for equipment E0A[{UA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 43`Atw`\
在建工程 Construction in progress ![[:Z
在建工程减值准备 Impairment of construction in progress 5 yL"=3&+
固定资产清理 Disposal of fixed assets 8P%Jky&(
无形资产-专利权 Intangible assets - patent =4/K#cQ
无形资产-非专利技术 Intangible assets - industrial property and know-how Qoz4(~I
无形资产-商标权 Intangible assets - trademark rights Z1\=d =
无形资产-土地使用权 Intangible assets - land use rights yTWicW7i
无形资产-商誉 Intangible assets - goodwill 4E$6&,\
无形资产减值准备 Impairment of intangible assets Fp+fZU
长期待摊费用 Deferred assets BI>r'
未确认融资费用 Unrecognized finance fees ;A?86o'?
其他长期资产 Other long term assets b\SB
递延税款借项 Deferred assets debits 3|Y.+W
应付票据 Notes payable LD;!
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应付帐款 Trade creditors TaG(sRI
预收帐款 Adanvances from customers 9 KU3)%U
代销商品款 Consignment-in payables @
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其他应交款 Other payable to government tHJahK:"k
其他应付款 Other creditors SQdK`]4
应付股利 Proposed dividends xn<x/e
待转资产价值 Donated assets D'Kiy
预计负债 Accrued liabilities No'Th7=|S
应付短期债券 Short-term debentures payable YB9)v5Nz(
其他流动负债 Other current liabilities {>yy
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预提费用 Accrued expenses 2 o5u02x
应付工资 Payroll payable {UuSNZ[^
应付福利费 Welfare payable 69Q#UJ
短期借款-抵押借款 Bank loans - Short term - pledged 7]
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短期借款-信用借款 Bank loans - Short term - credit P9gAt4i
短期借款-担保借款 Bank loans - Short term - guaranteed ,/-DAo~O
一年内到期长期借款 Long term loans due within one year DPWnvd
一年内到期长期应付款 Long term payable due within one year F,xFeq$/{
长期借款 Bank loans - Long term 70A* !v
应付债券-债券面值 Bond payable - Par value mN"g~o*
应付债券-债券溢价 Bond payable - Excess ou\~^
应付债券-债券折价 Bond payable - Discount pq,8z= Uf
应付债券-应计利息 Bond payable - Accrued interest qD(dAU
长期应付款 Long term payable k|rbh.
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专项应付款 Specific payable Yx"~_xA/u
其他长期负债 Other long term liabilities %hA0
应交税金-所得税 Tax payable - income tax i7O8f^|
应交税金-增值税 Tax payable - VAT ~#:R1~rh\e
应交税金-营业税 Tax payable - business tax WHR6/H
应交税金-消费税 Tax payable - consumable tax -aM7>YR
应交税金-其他 Tax payable - others U1pwk[
递延税款贷项 Deferred taxation credit VBg
M7d
股本 Share capital 6P`!yBAu
已归还投资 Investment returned 5"7lWX
利润分配-其他转入 Profit appropriation - other transfer in @=6$ImU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NY%=6><t!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <)$JA
利润分配-提取储备基金 Profit appropriation - reserve fund )VkH':yCM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TxmKmZ u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9{R88f?;
利润分配-利润归还投资 Profit appropriation - return investment by profit 4^K<RSYs
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +Y440Tz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 10..<v7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n{z!L-x^b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;TCT%j`^o
期初未分配利润 Retained earnings, beginning of the year ,z|g b]\
资本公积-股本溢价 Capital surplus - share premium ]]V|]}<)m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y.WEO>
资本公积-接受现金捐赠 Capital surplus - cash donation fsV_>5I6
资本公积-股权投资准备 Capital surplus - investment reserve ~=c[?:
资本公积-拨款转入 Capital surplus - subsidiary $&FeR*$|g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q=/ck
资本公积-其他 Capital surplus - others aeTVcq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KqWt4{\8v`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6iJ\7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `>\>'V<&
盈余公积-储备基金 Surplus reserve - reserve fund `j(-y`fo
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F'JceU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment V?-OI>
主营业务收入 Sales >?^_JEC6
主营业务成本 Cost of sales )C#b83
主营业务税金及附加 Sales tax , n47.S
营业费用 Operating expenses -e_L2<7
管理费用 General and administrative expenses '>dx~v %
财务费用 Financial expenses +Am\jsq
投资收益 Investment income h$a%PaVf
其他业务收入 Other operating income u*<knZ~ty
营业外收入 Non-operating income McRfEF\
补贴收入 Subsidy income [
UYE.$Y#(
其他业务支出 Other operating expenses Q1u/QA:z7
营业外支出 Non-operating expenses ,&rHBNS
所得税 Income tax zr1A4
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