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 。 b4dviYI
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现金 Cash in hand <-?C\c~G@
银行存款 Cash in bank BVeMV4
其他货币资金-外埠存款Other monetary assets - cash in other cities 3e'6A ^#
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9MfU{4:;I
其他货币资金-银行汇票 Other monetary assets - bank draft 6 /YJA*
其他货币资金-信用卡 Other monetary assets - credit cards nl
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8cOft ;|qB
其他货币资金-存出投资款 Other monetary assets - cash for investment @I-gs(
短期投资-股票投资 Investments - Short term - stocks So!=uYX
短期投资-债券投资 Investments - Short term - bonds ";=!PL
短期投资-基金投资 Investments - Short term - funds 1UJ rPM%
短期投资-其他投资 Investments - Short term - others S=-$:65
短期投资跌价准备 Provision for short-term investment cQhr{W,Un
长期股权投资-股票投资 Long term equity investment - stocks :p}8#rb
长期股权投资-其他股权投资 Long term equity investment - others -!_8>r;Q4
长期债券投资-债券投资 Long term securities investemnt - bonds +Mijio
长期债券投资-其他债权投资 Long term securities investment - others F<b'{qf"
长期投资减值准备 Provision for long-term investment Z[I
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应收票据 Notes receivable 4zS0kk;+
应收股利 Dividends receivable ;DK%!."%
应收利息 Interest receivable y(QFf*J
应收帐款 Trade debtors Jf?6y~X>Y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E>]K#H
预付帐款 Prepayment 1}a4
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应收补贴款 Allowance receivable RV
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其他应收款 Other debtors AcuF0KWw/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "."(<c/3
其他流动资产 Other current assets Dj96t5R
物资采购 Purchase
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原材料 Raw materials :1UMA@HP
包装物 Packing materials r~)fAb?
低值易耗品 Low value consumbles )L:e0u
材料成本差异 Material cost difference GqR XNs!
自制半成品 Self-manufactured goods A`Dx]y
库存商品 Finished goods mF\!~ag|
商品进销差价 Difference between purchase & sales of commodities SdYf^@%}F
委托加工物资 Consigned processiong material z4SJxL
委托代销商品 Consignment-out '+_>PBOc
受托代销商品 Consignment-in 4{kH;~
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分期收款发出商品 Goods on instalment sales )
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存货跌价准备 Provision for obsolete stocks uRko[W(
待摊费用 Prepaid expenses PX|@D_%Y=
待处理流动资产损益 Unsettled G/L on current assets U)bv,{-q
待处理固定资产损益 Unsettled G/L on fixed assets wUCxa>h'
委托贷款-本金 Consignment loan - principle klJ21j0Bb2
委托贷款-利息 Consignment loan - interest lcZ.}
委托贷款-减值准备 Consignment loan - provision I2*rtVAP'j
固定资产-房屋建筑物 Fixed assets - Buildings KCTX2eNN&h
固定资产-机器设备 Fixed assets - Plant and machinery l{Df{1b.
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QKj0~ia
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固定资产-运输设备 Fixed assets - Automobiles \i_E}Ii0
累计折旧 Accumulated depreciation =lJ
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固定资产减值准备 Impairment of fixed assets :Mu
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工程物资-专用材料 Project material - specific materials #3qeRl
工程物资-专用设备 Project material - specific equipment 2g{tzR_j
工程物资-预付大型设备款 Project material - prepaid for equipment V,_m>$Mo
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tsc`u>
在建工程 Construction in progress v,ssv{gU
在建工程减值准备 Impairment of construction in progress 4uIYX
固定资产清理 Disposal of fixed assets 2;
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无形资产-专利权 Intangible assets - patent Z#d#n!Lz
无形资产-非专利技术 Intangible assets - industrial property and know-how n6%`
无形资产-商标权 Intangible assets - trademark rights hU#e\L 7
无形资产-土地使用权 Intangible assets - land use rights RHC
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无形资产-商誉 Intangible assets - goodwill vt#;j;liG
无形资产减值准备 Impairment of intangible assets B}d&tH2^s
长期待摊费用 Deferred assets en< $.aY
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets tz@MZs09
递延税款借项 Deferred assets debits hN'])[+V
应付票据 Notes payable 0ae8Xm3J@R
应付帐款 Trade creditors |EE1S{!24m
预收帐款 Adanvances from customers Q|AZv>'!
代销商品款 Consignment-in payables [7v|bd
其他应交款 Other payable to government 1/Ts .\K3
其他应付款 Other creditors yU
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应付股利 Proposed dividends >Wr%usNxc
待转资产价值 Donated assets :k/Xt$`
预计负债 Accrued liabilities #Lhv=0op
应付短期债券 Short-term debentures payable o&q>[c
其他流动负债 Other current liabilities !?>V^#c
预提费用 Accrued expenses W*C~Xba<
应付工资 Payroll payable "Q.*
应付福利费 Welfare payable O_:l;D#i
短期借款-抵押借款 Bank loans - Short term - pledged lxhb)]c
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短期借款-信用借款 Bank loans - Short term - credit p
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短期借款-担保借款 Bank loans - Short term - guaranteed @V*dF|# /
一年内到期长期借款 Long term loans due within one year A"V
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一年内到期长期应付款 Long term payable due within one year D!&(#Vl
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长期借款 Bank loans - Long term hN-@_XSw<I
应付债券-债券面值 Bond payable - Par value hk~/W}sI
应付债券-债券溢价 Bond payable - Excess =5+*TL`
应付债券-债券折价 Bond payable - Discount [r/zB
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应付债券-应计利息 Bond payable - Accrued interest |u&cN-}C d
长期应付款 Long term payable fM;,9
专项应付款 Specific payable F_
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其他长期负债 Other long term liabilities >pU9}2fpT
应交税金-所得税 Tax payable - income tax Op'a=4x]
应交税金-增值税 Tax payable - VAT <sH
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应交税金-营业税 Tax payable - business tax 5W Ql?yMP
应交税金-消费税 Tax payable - consumable tax W'[V$*
应交税金-其他 Tax payable - others /5ZX6YkeH
递延税款贷项 Deferred taxation credit IP62|~Ap
股本 Share capital ShB]U5b:k
已归还投资 Investment returned s6bsVAO>
利润分配-其他转入 Profit appropriation - other transfer in jo`ZuN{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /v R>.'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \/NF??k,jk
利润分配-提取储备基金 Profit appropriation - reserve fund T D_@0Rd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q7s@,c!m_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ||Zup\QB
利润分配-利润归还投资 Profit appropriation - return investment by profit ^dQ{vL@9b9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^ po@U"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OR<+y~Rv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HxG8'G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares isZ5s
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期初未分配利润 Retained earnings, beginning of the year {OU|'
资本公积-股本溢价 Capital surplus - share premium g$nS6w|5H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oh9
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资本公积-接受现金捐赠 Capital surplus - cash donation W:]FYC
资本公积-股权投资准备 Capital surplus - investment reserve @Wu-&Lb
资本公积-拨款转入 Capital surplus - subsidiary A l U^,X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &R94xh%@(
资本公积-其他 Capital surplus - others H71sxek3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "z~ba>,-\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?%,NOX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?{ir
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盈余公积-储备基金 Surplus reserve - reserve fund ^ Bx[%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $T'!??|IF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r\Nfq(w
主营业务收入 Sales A6&*VD
主营业务成本 Cost of sales pO`KtagL
主营业务税金及附加 Sales tax gYKz,$
营业费用 Operating expenses *DL7p8
管理费用 General and administrative expenses /
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财务费用 Financial expenses AJPvwu}D
投资收益 Investment income 2xI|G
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其他业务收入 Other operating income OviS(}v4@
营业外收入 Non-operating income 7;'33Bm*
补贴收入 Subsidy income $]v}X},,
其他业务支出 Other operating expenses ag=d6q
营业外支出 Non-operating expenses FwCb$yE#M
所得税 Income tax :KLXrr
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