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 。 ,{pGP#
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现金 Cash in hand w`0)x5
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银行存款 Cash in bank +
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其他货币资金-外埠存款Other monetary assets - cash in other cities EFwL.'Fh
其他货币资金-银行本票 Other monetary assets - cashier‘s check $kIo4$.Y$
其他货币资金-银行汇票 Other monetary assets - bank draft +/w(K,
其他货币资金-信用卡 Other monetary assets - credit cards Y!;gQeC
其他货币资金-信用证保证金 Other monetary assets - L/C deposit s1Okoxh/!V
其他货币资金-存出投资款 Other monetary assets - cash for investment /_HwifRQ
短期投资-股票投资 Investments - Short term - stocks 1N>6rN
短期投资-债券投资 Investments - Short term - bonds }ymc5-
短期投资-基金投资 Investments - Short term - funds pY,O_
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短期投资-其他投资 Investments - Short term - others 2H3(HZv
短期投资跌价准备 Provision for short-term investment N-D(y
长期股权投资-股票投资 Long term equity investment - stocks |&Au6 3
长期股权投资-其他股权投资 Long term equity investment - others n+X1AOE[L
长期债券投资-债券投资 Long term securities investemnt - bonds | yS5[?.`
长期债券投资-其他债权投资 Long term securities investment - others hc6.#~i
长期投资减值准备 Provision for long-term investment C#ZhsWS!b
应收票据 Notes receivable jjX'_E
应收股利 Dividends receivable k3C"
应收利息 Interest receivable U|9U(il
应收帐款 Trade debtors "NJ,0A
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QTeFR&q8
预付帐款 Prepayment yS+(<
应收补贴款 Allowance receivable 6#fOCr;f7
其他应收款 Other debtors =zz+<
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K q/~T7Ru
其他流动资产 Other current assets 'xQna+ %h
物资采购 Purchase x3gwG)Sf
原材料 Raw materials c1PViko,>
包装物 Packing materials 0Y[*lM-
低值易耗品 Low value consumbles IvFR <n
材料成本差异 Material cost difference xnT3^ #-h
自制半成品 Self-manufactured goods "$]ls9-%n
库存商品 Finished goods HgYc@P*b
商品进销差价 Difference between purchase & sales of commodities y#&$f
委托加工物资 Consigned processiong material v'h3CaA9j
委托代销商品 Consignment-out fV*}c`
受托代销商品 Consignment-in nG!&u1*
分期收款发出商品 Goods on instalment sales wH+FFXGJs
存货跌价准备 Provision for obsolete stocks zjea4>!A2
待摊费用 Prepaid expenses ^GE^Q\&D&
待处理流动资产损益 Unsettled G/L on current assets qo)Q}0
待处理固定资产损益 Unsettled G/L on fixed assets _
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委托贷款-本金 Consignment loan - principle qbEKp HnB
委托贷款-利息 Consignment loan - interest D&4u63^
委托贷款-减值准备 Consignment loan - provision W]Y@WKeT
固定资产-房屋建筑物 Fixed assets - Buildings 5?Uo&e
固定资产-机器设备 Fixed assets - Plant and machinery i5.?g <.H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '`9%'f)
固定资产-运输设备 Fixed assets - Automobiles *Kp}B}}J
累计折旧 Accumulated depreciation fS5GICx8R
固定资产减值准备 Impairment of fixed assets Po'-z<}wS
工程物资-专用材料 Project material - specific materials xOwNCh
工程物资-专用设备 Project material - specific equipment lr-12-D%-
工程物资-预付大型设备款 Project material - prepaid for equipment *~"zV`*Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production UaH26fWs
在建工程 Construction in progress gTqeJWX9wP
在建工程减值准备 Impairment of construction in progress Jq=00fcT+
固定资产清理 Disposal of fixed assets kw6cFz
无形资产-专利权 Intangible assets - patent ub[""M?
无形资产-非专利技术 Intangible assets - industrial property and know-how i:V0fBR[>
无形资产-商标权 Intangible assets - trademark rights kuWK/6l4
无形资产-土地使用权 Intangible assets - land use rights #.<*; rB
无形资产-商誉 Intangible assets - goodwill yT[Lzv#
无形资产减值准备 Impairment of intangible assets wCV>F-
长期待摊费用 Deferred assets #DQX<:u
未确认融资费用 Unrecognized finance fees I/^q+l.=`{
其他长期资产 Other long term assets 7vii9Am7
递延税款借项 Deferred assets debits oP+kAV#]
应付票据 Notes payable N8,EI^W8Z
应付帐款 Trade creditors mGt\7&`
预收帐款 Adanvances from customers jN31\)/i
代销商品款 Consignment-in payables 7k'=F m6za
其他应交款 Other payable to government =$^Wkau
其他应付款 Other creditors n^* >a
应付股利 Proposed dividends C<r(-qO{5
待转资产价值 Donated assets &sI,8X2a2
预计负债 Accrued liabilities }V\P,ck
应付短期债券 Short-term debentures payable z0T`5NG@
其他流动负债 Other current liabilities fn1 ?Qp|
预提费用 Accrued expenses L{cK^ ,
应付工资 Payroll payable fKPiRlLS
应付福利费 Welfare payable jz
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短期借款-抵押借款 Bank loans - Short term - pledged 'dmp4VT3
短期借款-信用借款 Bank loans - Short term - credit rFKo E%
短期借款-担保借款 Bank loans - Short term - guaranteed @`w'
一年内到期长期借款 Long term loans due within one year )$ ofl%+
一年内到期长期应付款 Long term payable due within one year Py|H?
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长期借款 Bank loans - Long term {D;Xa`:O
应付债券-债券面值 Bond payable - Par value ,"P5D&,_
应付债券-债券溢价 Bond payable - Excess *Gg1h@&
应付债券-债券折价 Bond payable - Discount lAdOC5+JX
应付债券-应计利息 Bond payable - Accrued interest 4(` 2#
长期应付款 Long term payable hknwis%y
专项应付款 Specific payable k)N2 +/
其他长期负债 Other long term liabilities 2(c<U6#C'l
应交税金-所得税 Tax payable - income tax B] A 5n8<
应交税金-增值税 Tax payable - VAT * \=2KIF'
应交税金-营业税 Tax payable - business tax hg[l{)Q
应交税金-消费税 Tax payable - consumable tax mr:kn0
应交税金-其他 Tax payable - others T^/Gj|N*
递延税款贷项 Deferred taxation credit ^m6k@VM
股本 Share capital y+K7WUwhq
已归还投资 Investment returned PWf{aHsr
利润分配-其他转入 Profit appropriation - other transfer in {toyQ)C7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Jo6~r-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q`/amI0
利润分配-提取储备基金 Profit appropriation - reserve fund xT_fr,P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i1b4 J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }4bB7,j
利润分配-利润归还投资 Profit appropriation - return investment by profit LP5eFl`|T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N oX_?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve opUKrB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Bxn8><
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jw:4fb
期初未分配利润 Retained earnings, beginning of the year /E`l:&89)
资本公积-股本溢价 Capital surplus - share premium !A'`uf4u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F<P
WBs%
资本公积-接受现金捐赠 Capital surplus - cash donation 8\qCj.>S
资本公积-股权投资准备 Capital surplus - investment reserve ka?IX9t\
资本公积-拨款转入 Capital surplus - subsidiary 2+T 8Y,g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1R5\GKF6o
资本公积-其他 Capital surplus - others Z$OF|ZZQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K#9(|2J%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u^#4G7<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rxvd+8FF
盈余公积-储备基金 Surplus reserve - reserve fund '8r8
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund veYsctK~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment m
wRLzN
主营业务收入 Sales l5\B2 +}7
主营业务成本 Cost of sales b'Fx),
主营业务税金及附加 Sales tax >gX0Ij#G
营业费用 Operating expenses BNL8hK`D
管理费用 General and administrative expenses yNhscAMNn
财务费用 Financial expenses Dyouk+08x
投资收益 Investment income 5{R#h :
其他业务收入 Other operating income 'f=) pc#&g
营业外收入 Non-operating income GvZa
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补贴收入 Subsidy income [6,]9|~
其他业务支出 Other operating expenses 5 `{|[J_[
营业外支出 Non-operating expenses SQ~N X)
所得税 Income tax !^>LOH>j
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