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 。 .1 )RW5|c
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现金 Cash in hand "d/s5sP|S
银行存款 Cash in bank Pz_Oe,{.I
其他货币资金-外埠存款Other monetary assets - cash in other cities h+~P"i}&\
其他货币资金-银行本票 Other monetary assets - cashier‘s check &jA\hg#9
其他货币资金-银行汇票 Other monetary assets - bank draft RrrK*Fk8=
其他货币资金-信用卡 Other monetary assets - credit cards j-@kW'K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit kK>X rj6
其他货币资金-存出投资款 Other monetary assets - cash for investment -[7O7'
短期投资-股票投资 Investments - Short term - stocks % ~]xuP[
短期投资-债券投资 Investments - Short term - bonds 0Wvq>R.(]7
短期投资-基金投资 Investments - Short term - funds 6(&Y(/
短期投资-其他投资 Investments - Short term - others -!M,75nU
短期投资跌价准备 Provision for short-term investment AIl4]F5I
长期股权投资-股票投资 Long term equity investment - stocks yGBQ0o7E
长期股权投资-其他股权投资 Long term equity investment - others QWnndI_4p
长期债券投资-债券投资 Long term securities investemnt - bonds G#`\(NW
长期债券投资-其他债权投资 Long term securities investment - others qZk'tRv
长期投资减值准备 Provision for long-term investment [onqNp
应收票据 Notes receivable 3k$[r$+"
应收股利 Dividends receivable j|fd-<ng
应收利息 Interest receivable eitu!=u
应收帐款 Trade debtors >QE{O.Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors OWjJxORB
预付帐款 Prepayment BG`s6aC|z<
应收补贴款 Allowance receivable is;XmF*5=
其他应收款 Other debtors `g''rfk}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q z&+=d@
其他流动资产 Other current assets 4Cb9%Q0
物资采购 Purchase 4R%*Z~
原材料 Raw materials V3N0Og3
包装物 Packing materials -cF'2Sfr
低值易耗品 Low value consumbles 7k%T<;V
材料成本差异 Material cost difference .lG5=Th!
自制半成品 Self-manufactured goods \t4tiCw
库存商品 Finished goods e;YW6}'}
商品进销差价 Difference between purchase & sales of commodities e&q?}Ho
委托加工物资 Consigned processiong material 1^J`1
委托代销商品 Consignment-out F N[R(SLbL
受托代销商品 Consignment-in `s#Hq\C
分期收款发出商品 Goods on instalment sales 6R UrF
存货跌价准备 Provision for obsolete stocks ;Q0bT`/X
待摊费用 Prepaid expenses 3:/'n
待处理流动资产损益 Unsettled G/L on current assets hjx)D
待处理固定资产损益 Unsettled G/L on fixed assets H4-qB Z'
委托贷款-本金 Consignment loan - principle !LM<:kf.|
委托贷款-利息 Consignment loan - interest aT l c
委托贷款-减值准备 Consignment loan - provision h~Q)Uy5N(D
固定资产-房屋建筑物 Fixed assets - Buildings t%1 ^Li
固定资产-机器设备 Fixed assets - Plant and machinery .ae O}^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KLQTKMNv
固定资产-运输设备 Fixed assets - Automobiles I8Vb-YeS
累计折旧 Accumulated depreciation <-Bx&Q
固定资产减值准备 Impairment of fixed assets !G5a*8]
工程物资-专用材料 Project material - specific materials oS,I~}\kQ
工程物资-专用设备 Project material - specific equipment 9a$56GnW1
工程物资-预付大型设备款 Project material - prepaid for equipment hPhZUL%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V:NI4dv/R
在建工程 Construction in progress 0o&MB
Dp
在建工程减值准备 Impairment of construction in progress +?D6T!)
固定资产清理 Disposal of fixed assets d^ ZMS~\*
无形资产-专利权 Intangible assets - patent I,6/21kO
无形资产-非专利技术 Intangible assets - industrial property and know-how Ei>m0
~<\
无形资产-商标权 Intangible assets - trademark rights H(^bC5'
无形资产-土地使用权 Intangible assets - land use rights n}-3o]ku
无形资产-商誉 Intangible assets - goodwill I 8
无形资产减值准备 Impairment of intangible assets *~$~yM/~3U
长期待摊费用 Deferred assets 9?T{}| ?
未确认融资费用 Unrecognized finance fees L];y}]:F*
其他长期资产 Other long term assets BZK`O/
递延税款借项 Deferred assets debits Q-TV*FD.
应付票据 Notes payable =TvzS%U
应付帐款 Trade creditors wRNroQ
预收帐款 Adanvances from customers 3B0lb"e
代销商品款 Consignment-in payables nx":"LFI
其他应交款 Other payable to government !{^\1QK
其他应付款 Other creditors #Sg\q8(O
应付股利 Proposed dividends (LAXM
x
待转资产价值 Donated assets Ma-\^S=
预计负债 Accrued liabilities g\oSG)
应付短期债券 Short-term debentures payable w>?Un,K
其他流动负债 Other current liabilities 1[nG}
预提费用 Accrued expenses \6|/RFT
应付工资 Payroll payable %
Tn#-
应付福利费 Welfare payable 2h30\/xkU
短期借款-抵押借款 Bank loans - Short term - pledged lVH<lp_ZtK
短期借款-信用借款 Bank loans - Short term - credit =8G&3 R
短期借款-担保借款 Bank loans - Short term - guaranteed 72oWhX=M%
一年内到期长期借款 Long term loans due within one year jMBiaX`F
一年内到期长期应付款 Long term payable due within one year R614#yn-+
长期借款 Bank loans - Long term <pLT'Y
=
应付债券-债券面值 Bond payable - Par value bJr[I
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount
Fnx`Ri
应付债券-应计利息 Bond payable - Accrued interest A^fjfa);V
长期应付款 Long term payable 7iC *Pr
专项应付款 Specific payable /BKe+]dS*
其他长期负债 Other long term liabilities ^S)TO}e
应交税金-所得税 Tax payable - income tax
=H7xD"'%R
应交税金-增值税 Tax payable - VAT =(AtfW^H
应交税金-营业税 Tax payable - business tax {C*\O)Gep
应交税金-消费税 Tax payable - consumable tax ["<nq`~
应交税金-其他 Tax payable - others OV CR0
递延税款贷项 Deferred taxation credit FeJr\|FT
股本 Share capital -l+P8:fL~
已归还投资 Investment returned o(A|)c4k
利润分配-其他转入 Profit appropriation - other transfer in "HMP$)d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
}WFf''Z-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }b3/b
利润分配-提取储备基金 Profit appropriation - reserve fund :q3+AtF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3Q}$fQ&S
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @* 1U{`
利润分配-利润归还投资 Profit appropriation - return investment by profit qf'm=efRyu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <T?oKOD ]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -!qu"A:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z(RL<
N%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Weoj|0|t
期初未分配利润 Retained earnings, beginning of the year D.!~dyI.,$
资本公积-股本溢价 Capital surplus - share premium u }hF8eD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fCAiLkT,C[
资本公积-接受现金捐赠 Capital surplus - cash donation 6"T['6:j
资本公积-股权投资准备 Capital surplus - investment reserve C@y8.#l
资本公积-拨款转入 Capital surplus - subsidiary s)A<=)w/e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation x90*yaw>h
资本公积-其他 Capital surplus - others >r5P3G1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +y+"F
yl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UK#&lim
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Eq%@"-mo
盈余公积-储备基金 Surplus reserve - reserve fund |rRO@18dA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund < O*6T%;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pI
+!92Z
主营业务收入 Sales 4] > ]-b
主营业务成本 Cost of sales !4@G3Ae22
主营业务税金及附加 Sales tax a[bBT@f
营业费用 Operating expenses G>qZxy`c
管理费用 General and administrative expenses aAvsb$
财务费用 Financial expenses 0x2!<z
投资收益 Investment income ^^` Jcd/
其他业务收入 Other operating income `D7C?M#j]
营业外收入 Non-operating income vQV K$n`
补贴收入 Subsidy income 5`/@N{e
其他业务支出 Other operating expenses 89}Y5#W
营业外支出 Non-operating expenses zZ-wG
所得税 Income tax qr\!*\9
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