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 。 *Y7u'v
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现金 Cash in hand HjD8u`qQ
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 ,,Q O^j]4~
其他货币资金-银行本票 Other monetary assets - cashier‘s check EF}\brD1
其他货币资金-银行汇票 Other monetary assets - bank draft ;d"F%M
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其他货币资金-信用卡 Other monetary assets - credit cards k(7&N0V%zz
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^sEYOX\
其他货币资金-存出投资款 Other monetary assets - cash for investment tKx~1-
短期投资-股票投资 Investments - Short term - stocks MSqVlj
短期投资-债券投资 Investments - Short term - bonds /,&<6c-Q@W
短期投资-基金投资 Investments - Short term - funds ,|H
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短期投资-其他投资 Investments - Short term - others /quc}"__
短期投资跌价准备 Provision for short-term investment ^{;oM^Q'
长期股权投资-股票投资 Long term equity investment - stocks {|_M
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长期股权投资-其他股权投资 Long term equity investment - others wX5tp1 ?1J
长期债券投资-债券投资 Long term securities investemnt - bonds $f=J2&D,Cz
长期债券投资-其他债权投资 Long term securities investment - others d#rf5<i
长期投资减值准备 Provision for long-term investment '+!1Y o'G
应收票据 Notes receivable J1RJ*mo7,
应收股利 Dividends receivable .A{tQ1&_
应收利息 Interest receivable Ed,~1GanY
应收帐款 Trade debtors {19PL8B~}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )SRefW
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预付帐款 Prepayment u9GQU
应收补贴款 Allowance receivable A _
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其他应收款 Other debtors ;jvBF4Lb>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]kRfB:4ED
其他流动资产 Other current assets u4F5h PO]
物资采购 Purchase g:D>.lKd
原材料 Raw materials A) %/[GD2
包装物 Packing materials
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低值易耗品 Low value consumbles \lf;P?M^
材料成本差异 Material cost difference 5Y'qaIFR
自制半成品 Self-manufactured goods b vr^zH,C
库存商品 Finished goods {V$|3m>:*
商品进销差价 Difference between purchase & sales of commodities pW@Pt 3u
委托加工物资 Consigned processiong material ag#S6E^%S
委托代销商品 Consignment-out q`H_M{26!y
受托代销商品 Consignment-in G"U9E5O
分期收款发出商品 Goods on instalment sales Ug t.&IA
存货跌价准备 Provision for obsolete stocks [OV"}<V
待摊费用 Prepaid expenses ]
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待处理流动资产损益 Unsettled G/L on current assets RJ ||} 5
待处理固定资产损益 Unsettled G/L on fixed assets ZQoU3AD;
委托贷款-本金 Consignment loan - principle st3l2Q
委托贷款-利息 Consignment loan - interest )=Z>#iH1
委托贷款-减值准备 Consignment loan - provision gk[aM~p
固定资产-房屋建筑物 Fixed assets - Buildings 1 s2>C!\
固定资产-机器设备 Fixed assets - Plant and machinery ZaDyg"Tw+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures AOWmzu{zw
固定资产-运输设备 Fixed assets - Automobiles % X+:o]T
累计折旧 Accumulated depreciation ;R5`"`
固定资产减值准备 Impairment of fixed assets B=yqW
工程物资-专用材料 Project material - specific materials EC6DW=
工程物资-专用设备 Project material - specific equipment W*4-.*U8a
工程物资-预付大型设备款 Project material - prepaid for equipment $@Rxrx_@M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production c~$)UND^
在建工程 Construction in progress 7>|J8*/Nd
在建工程减值准备 Impairment of construction in progress 4 \K7xM!
固定资产清理 Disposal of fixed assets '(VJ&UlS2
无形资产-专利权 Intangible assets - patent ] =xE
无形资产-非专利技术 Intangible assets - industrial property and know-how 3yY}04[9<
无形资产-商标权 Intangible assets - trademark rights udF~5w
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无形资产-土地使用权 Intangible assets - land use rights 5k3n\sqZA
无形资产-商誉 Intangible assets - goodwill iNz=e=+Si
无形资产减值准备 Impairment of intangible assets c74.< @w
长期待摊费用 Deferred assets C:* *;=.
未确认融资费用 Unrecognized finance fees ?
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其他长期资产 Other long term assets \oXpi$
递延税款借项 Deferred assets debits .hP D$o
应付票据 Notes payable G5RR]?@6V
应付帐款 Trade creditors axRV:w;E<
预收帐款 Adanvances from customers [vK^Um
代销商品款 Consignment-in payables *{@Nq=fE
其他应交款 Other payable to government )uIe&B
其他应付款 Other creditors V>%rv'G8
应付股利 Proposed dividends 6BHXp#
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待转资产价值 Donated assets Un(aW=PQ0
预计负债 Accrued liabilities /y#f3r+*2
应付短期债券 Short-term debentures payable # E^1|:
其他流动负债 Other current liabilities 9ni1f{k
预提费用 Accrued expenses gX}8#O.K$
应付工资 Payroll payable N/'b$m5=
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应付福利费 Welfare payable JEwa
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短期借款-抵押借款 Bank loans - Short term - pledged p8H'{f\G
短期借款-信用借款 Bank loans - Short term - credit %lx!.G
短期借款-担保借款 Bank loans - Short term - guaranteed eRstD>r
一年内到期长期借款 Long term loans due within one year }b"yU#`Q\
一年内到期长期应付款 Long term payable due within one year v
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长期借款 Bank loans - Long term "3"V3w
应付债券-债券面值 Bond payable - Par value n
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应付债券-债券溢价 Bond payable - Excess Nw/ ku
应付债券-债券折价 Bond payable - Discount ks qQM
应付债券-应计利息 Bond payable - Accrued interest V/LLaZTE
长期应付款 Long term payable 9y8&9<#
专项应付款 Specific payable ,GIyq)
其他长期负债 Other long term liabilities )?naN
应交税金-所得税 Tax payable - income tax 4 Y9`IgQ
应交税金-增值税 Tax payable - VAT $Sx'sA2
应交税金-营业税 Tax payable - business tax k&q;JyUi
应交税金-消费税 Tax payable - consumable tax V)-+Fd,=
应交税金-其他 Tax payable - others V`d,qn)i
递延税款贷项 Deferred taxation credit VT`^W Hu
股本 Share capital gHEu/8E
已归还投资 Investment returned cJ
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利润分配-其他转入 Profit appropriation - other transfer in [{,T.;'<j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4Zddw0|2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LTCb@L{^i
利润分配-提取储备基金 Profit appropriation - reserve fund bMu+TgAT,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y%aCMP9j~9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fLD,5SN
利润分配-利润归还投资 Profit appropriation - return investment by profit oUr66a/[U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]e^&aR5f"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7~%?#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f=Gg9bnm3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ")5":V~fN
期初未分配利润 Retained earnings, beginning of the year Jbg/0|1
资本公积-股本溢价 Capital surplus - share premium o5O#vW2Il&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "'.UU
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资本公积-接受现金捐赠 Capital surplus - cash donation a=1@*ID
资本公积-股权投资准备 Capital surplus - investment reserve M}-Rzc
资本公积-拨款转入 Capital surplus - subsidiary vjCu4+w($Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zw9FJ/Zn@
资本公积-其他 Capital surplus - others SrJGTuXg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cN6
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uc\Kg
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KYhw OGN
盈余公积-储备基金 Surplus reserve - reserve fund {.|CdqwY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund glxsa8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JPUW6e07o
主营业务收入 Sales 1Z2HUzqh.
主营业务成本 Cost of sales 6=/F$|
主营业务税金及附加 Sales tax fc3{sZE2M
营业费用 Operating expenses IGQFtO/x
管理费用 General and administrative expenses 7#a-u<HF"
财务费用 Financial expenses *W1dG#Np}
投资收益 Investment income F6|]4H.3Q
其他业务收入 Other operating income 6]N;r5n
营业外收入 Non-operating income 9};8?mucr
补贴收入 Subsidy income qkY:3Ozw
其他业务支出 Other operating expenses LEf^cM=>
营业外支出 Non-operating expenses GPudaF{
所得税 Income tax k FD;i
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