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 。 0nnq/u^
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现金 Cash in hand D5vtZu!"
银行存款 Cash in bank *n?:)(
其他货币资金-外埠存款Other monetary assets - cash in other cities MdjMTe s
其他货币资金-银行本票 Other monetary assets - cashier‘s check mU>*NP(L
其他货币资金-银行汇票 Other monetary assets - bank draft m 4LM10
其他货币资金-信用卡 Other monetary assets - credit cards 4c@F.I
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /`@>v$oo
其他货币资金-存出投资款 Other monetary assets - cash for investment bdhgHjz
短期投资-股票投资 Investments - Short term - stocks r:Cid*~m
短期投资-债券投资 Investments - Short term - bonds %d\+(:uu/
短期投资-基金投资 Investments - Short term - funds $oj<yH<i
短期投资-其他投资 Investments - Short term - others o[6"XJ
短期投资跌价准备 Provision for short-term investment n}kz&,
长期股权投资-股票投资 Long term equity investment - stocks dj**,*s
长期股权投资-其他股权投资 Long term equity investment - others u#|Jl|aT
长期债券投资-债券投资 Long term securities investemnt - bonds y^BM*C
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长期债券投资-其他债权投资 Long term securities investment - others 8?pZZtad
长期投资减值准备 Provision for long-term investment t4f\0`jN
应收票据 Notes receivable YWF<2l.
应收股利 Dividends receivable aV,J_Q6r
应收利息 Interest receivable Hf|:
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应收帐款 Trade debtors SV
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =R`2 m
预付帐款 Prepayment YHAg4eb8
应收补贴款 Allowance receivable xWV7#Z7
其他应收款 Other debtors X/7 49"23
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ZA@"uqa 6b
其他流动资产 Other current assets IvH+94[)
物资采购 Purchase nK=V`
原材料 Raw materials L]")TQ
包装物 Packing materials A*;h}\n
低值易耗品 Low value consumbles j'n= Xh
材料成本差异 Material cost difference ?&_\$L[
自制半成品 Self-manufactured goods &p/k VM
库存商品 Finished goods mn` Ae=
商品进销差价 Difference between purchase & sales of commodities ghiElsBU
委托加工物资 Consigned processiong material 8;rS"!qM
委托代销商品 Consignment-out wyM3|%RZ
受托代销商品 Consignment-in =Ybu_>
分期收款发出商品 Goods on instalment sales vkmR
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存货跌价准备 Provision for obsolete stocks /% 1lJ
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待摊费用 Prepaid expenses jX@9849@
待处理流动资产损益 Unsettled G/L on current assets 4{E=wg^p
待处理固定资产损益 Unsettled G/L on fixed assets Jq)k?WS
委托贷款-本金 Consignment loan - principle Y
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委托贷款-利息 Consignment loan - interest inrL'z
委托贷款-减值准备 Consignment loan - provision TUr}p aw_
固定资产-房屋建筑物 Fixed assets - Buildings %R>MSSjvr
固定资产-机器设备 Fixed assets - Plant and machinery u1<kdTxA
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VUy
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固定资产-运输设备 Fixed assets - Automobiles <'33!8
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累计折旧 Accumulated depreciation na)ceN2h
固定资产减值准备 Impairment of fixed assets zZQoY_UI
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment x]T;W&s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _Qas+8NW
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress 0g\&3EvD
固定资产清理 Disposal of fixed assets e#^by(1@}
无形资产-专利权 Intangible assets - patent [XK"$C]jHJ
无形资产-非专利技术 Intangible assets - industrial property and know-how [Ma9
无形资产-商标权 Intangible assets - trademark rights hRu%> =7
无形资产-土地使用权 Intangible assets - land use rights gE~31:a^
无形资产-商誉 Intangible assets - goodwill G
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无形资产减值准备 Impairment of intangible assets 2BY:qz%:
长期待摊费用 Deferred assets ^xrR3m*d
未确认融资费用 Unrecognized finance fees huIr*)r&p
其他长期资产 Other long term assets #S)*MT4ke
递延税款借项 Deferred assets debits {ar}.U
应付票据 Notes payable Hn)=:lI
应付帐款 Trade creditors DS fKUx&
预收帐款 Adanvances from customers ^y,ip=<5\3
代销商品款 Consignment-in payables I(4k{=\ph]
其他应交款 Other payable to government r{_'2Z_i
其他应付款 Other creditors .Pi67Kj,
应付股利 Proposed dividends hAdEq$
待转资产价值 Donated assets IcZ 'KV
预计负债 Accrued liabilities W%o){+,
应付短期债券 Short-term debentures payable l{4\Wn Va
其他流动负债 Other current liabilities gMbvHlT
预提费用 Accrued expenses L~~aW0,
应付工资 Payroll payable 5I14"Qf
应付福利费 Welfare payable (@Bm2gH
短期借款-抵押借款 Bank loans - Short term - pledged JQqDUd
短期借款-信用借款 Bank loans - Short term - credit 2StpcAlU}
短期借款-担保借款 Bank loans - Short term - guaranteed =Ao;[j)*!
一年内到期长期借款 Long term loans due within one year #*~Uu.T
一年内到期长期应付款 Long term payable due within one year Zl)|x%z
长期借款 Bank loans - Long term kH'Cx^=c6h
应付债券-债券面值 Bond payable - Par value 6-~
应付债券-债券溢价 Bond payable - Excess 5V0=-K
应付债券-债券折价 Bond payable - Discount shB(kb{{
应付债券-应计利息 Bond payable - Accrued interest x?kZD~|{)
长期应付款 Long term payable [Zf<r1m
专项应付款 Specific payable HFazqQ[
其他长期负债 Other long term liabilities iX28+weH
应交税金-所得税 Tax payable - income tax +J} 41
应交税金-增值税 Tax payable - VAT 8"@<s?0\"
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax SO%5 ts
应交税金-其他 Tax payable - others $l
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递延税款贷项 Deferred taxation credit <KpQu%2(
股本 Share capital =% p"oj]:
已归还投资 Investment returned }y1M0^M-$
利润分配-其他转入 Profit appropriation - other transfer in R[(,wY_1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ! 9e>J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |Yx8Ez
利润分配-提取储备基金 Profit appropriation - reserve fund SCo9[EJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qrdI"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Dj|S
利润分配-利润归还投资 Profit appropriation - return investment by profit #%5>}$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E_OLf%um
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G~PP1sf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "YBA$ef$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iw{n|&Y#`
期初未分配利润 Retained earnings, beginning of the year WXM_H0K
资本公积-股本溢价 Capital surplus - share premium }MX`WW0\]Z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >dM'UpN@
资本公积-接受现金捐赠 Capital surplus - cash donation !\m.&lk'^
资本公积-股权投资准备 Capital surplus - investment reserve Z`W.(gua
资本公积-拨款转入 Capital surplus - subsidiary \@xnC$dd/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation g^idS:GtX5
资本公积-其他 Capital surplus - others +0OQ"2^&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `XnFc*L
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _FV.}%W<u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'D4NPG`z
盈余公积-储备基金 Surplus reserve - reserve fund }XUHP%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y|aWUX/a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment LV[4z o]=
主营业务收入 Sales k
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主营业务成本 Cost of sales WM#!X!Vo
主营业务税金及附加 Sales tax B}Qo8i7
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营业费用 Operating expenses ovl@[>OB
管理费用 General and administrative expenses %nIjRmqM~
财务费用 Financial expenses myo/}58Nv
投资收益 Investment income
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其他业务收入 Other operating income
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营业外收入 Non-operating income IoX(Pa
补贴收入 Subsidy income &qr7yyY
其他业务支出 Other operating expenses Ut%ie=c
营业外支出 Non-operating expenses V$@2:@8mo
所得税 Income tax }N[sydL
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