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 。 \lY26'
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现金 Cash in hand IF1?/D"<
银行存款 Cash in bank KRXe\Sx
其他货币资金-外埠存款Other monetary assets - cash in other cities wwpvmb
其他货币资金-银行本票 Other monetary assets - cashier‘s check YEZ"BgUnbp
其他货币资金-银行汇票 Other monetary assets - bank draft 0&mz'xra
其他货币资金-信用卡 Other monetary assets - credit cards T
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit %*s[s0$
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其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks kw yvd`J8
短期投资-债券投资 Investments - Short term - bonds u;Z~Px4]v
短期投资-基金投资 Investments - Short term - funds ?VzST }
短期投资-其他投资 Investments - Short term - others T
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短期投资跌价准备 Provision for short-term investment U#Z}a
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长期股权投资-股票投资 Long term equity investment - stocks Pd@?(WQ
长期股权投资-其他股权投资 Long term equity investment - others zCco/]h
长期债券投资-债券投资 Long term securities investemnt - bonds /#Xz+#SqY
长期债券投资-其他债权投资 Long term securities investment - others rsc8lSjH
长期投资减值准备 Provision for long-term investment GJ((eAS)
应收票据 Notes receivable e8gD(T
应收股利 Dividends receivable 2smLv1w@
应收利息 Interest receivable 5q8bM.k\7N
应收帐款 Trade debtors X GO_n{x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A!j&g(Z"Q
预付帐款 Prepayment Rq\.RR](
应收补贴款 Allowance receivable yt<K!=7&
其他应收款 Other debtors QzV:^!0J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z&21gN
其他流动资产 Other current assets Wm"W@LPx5
物资采购 Purchase IPY@9+]
原材料 Raw materials W{0<ro`
包装物 Packing materials 2?m'Dy'JE
低值易耗品 Low value consumbles :Tjo+vw7$H
材料成本差异 Material cost difference &PGU%"rN
自制半成品 Self-manufactured goods bx5X8D
库存商品 Finished goods q'1rSK
商品进销差价 Difference between purchase & sales of commodities gN(8T_r
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out 0mCrA|A.
受托代销商品 Consignment-in .=K@M"5&
分期收款发出商品 Goods on instalment sales 3
D+dM0wM
存货跌价准备 Provision for obsolete stocks 7[8PSoo
待摊费用 Prepaid expenses gE:qMs;
待处理流动资产损益 Unsettled G/L on current assets 5$jKw\FF=
待处理固定资产损益 Unsettled G/L on fixed assets //AS44^IS
委托贷款-本金 Consignment loan - principle 0h#' 3z<
委托贷款-利息 Consignment loan - interest {
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委托贷款-减值准备 Consignment loan - provision =m1B1St 2
固定资产-房屋建筑物 Fixed assets - Buildings 'KXvn0
固定资产-机器设备 Fixed assets - Plant and machinery #Ok*Or
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^Dd$8$?[
固定资产-运输设备 Fixed assets - Automobiles s K s
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累计折旧 Accumulated depreciation 1'}~;?_
固定资产减值准备 Impairment of fixed assets QPdhesrd-
工程物资-专用材料 Project material - specific materials :;]6\/ky
工程物资-专用设备 Project material - specific equipment J;G+6C$:
工程物资-预付大型设备款 Project material - prepaid for equipment #,$d!l @
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production WzZb-F
在建工程 Construction in progress CFn!P;.!
在建工程减值准备 Impairment of construction in progress p+A#t~K
固定资产清理 Disposal of fixed assets Dmn6{jyP
无形资产-专利权 Intangible assets - patent >D*L0snjV
无形资产-非专利技术 Intangible assets - industrial property and know-how e>MC
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无形资产-商标权 Intangible assets - trademark rights gwT"o
无形资产-土地使用权 Intangible assets - land use rights ,qt9S0QS
无形资产-商誉 Intangible assets - goodwill ?mrG^TV^+r
无形资产减值准备 Impairment of intangible assets \J:/l|h
长期待摊费用 Deferred assets :3u>%
未确认融资费用 Unrecognized finance fees 7X1T9'jI2
其他长期资产 Other long term assets @-)?2CH[8
递延税款借项 Deferred assets debits *y
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应付票据 Notes payable q]<cn2
应付帐款 Trade creditors lS
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预收帐款 Adanvances from customers %5a>@K]
代销商品款 Consignment-in payables >*dqFZF
其他应交款 Other payable to government A=E1S{C
其他应付款 Other creditors nIKh<ws4z
应付股利 Proposed dividends [,$] %|6wt
待转资产价值 Donated assets 3fM~R+p
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable X >C*(/a
其他流动负债 Other current liabilities $^}?98m
预提费用 Accrued expenses b`fPP{mG
应付工资 Payroll payable ;#cb%e3
应付福利费 Welfare payable ti3T?_
短期借款-抵押借款 Bank loans - Short term - pledged kC0F@'D
短期借款-信用借款 Bank loans - Short term - credit 0Ocy$
短期借款-担保借款 Bank loans - Short term - guaranteed hH|3s-o
一年内到期长期借款 Long term loans due within one year 5c!~WckbJ
一年内到期长期应付款 Long term payable due within one year $#8dtF
长期借款 Bank loans - Long term HTvA]-AuM
应付债券-债券面值 Bond payable - Par value &8z`]mB{t
应付债券-债券溢价 Bond payable - Excess @9-z8PyF
应付债券-债券折价 Bond payable - Discount V-Oy<
应付债券-应计利息 Bond payable - Accrued interest PiP\T.XANa
长期应付款 Long term payable ; Sq_DP1W
专项应付款 Specific payable PW~+=,
其他长期负债 Other long term liabilities YrL:!\p.
应交税金-所得税 Tax payable - income tax VW$ Hzx_z
应交税金-增值税 Tax payable - VAT iE!\)7y
应交税金-营业税 Tax payable - business tax v:nm#P%P
应交税金-消费税 Tax payable - consumable tax 5iwJdm
应交税金-其他 Tax payable - others u4, p.mZtb
递延税款贷项 Deferred taxation credit E~3wdOZv1
股本 Share capital $&I##od
已归还投资 Investment returned 00[Uk'Q*5
利润分配-其他转入 Profit appropriation - other transfer in 8lg$]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }v"X.fa^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pMe'fC~*
利润分配-提取储备基金 Profit appropriation - reserve fund bb
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u`O
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mADq_`j
利润分配-利润归还投资 Profit appropriation - return investment by profit 540-l Me
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9,sj,A1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ! av
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K?8{y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ryg1o=1v/
期初未分配利润 Retained earnings, beginning of the year 6*J`2U9Q
资本公积-股本溢价 Capital surplus - share premium ?~Fk_#jz,@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~k'KS
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资本公积-接受现金捐赠 Capital surplus - cash donation I6,'o)l{_
资本公积-股权投资准备 Capital surplus - investment reserve BxS\"W
资本公积-拨款转入 Capital surplus - subsidiary *BF5B\[r?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XXBN
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资本公积-其他 Capital surplus - others iC10|0%{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zxTcjC)y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u%
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }1VxMx@
盈余公积-储备基金 Surplus reserve - reserve fund ^1sX22k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L}T:Y)
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1JMEniB+9
主营业务收入 Sales ;P3sDN
主营业务成本 Cost of sales O0`sg90,C
主营业务税金及附加 Sales tax mtSOygd
营业费用 Operating expenses 4|9M8ocR
管理费用 General and administrative expenses 9~2}h
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财务费用 Financial expenses `xMmo8u4
投资收益 Investment income "7mYs)=
其他业务收入 Other operating income mtu/kd'(
营业外收入 Non-operating income tpOMKh.`
补贴收入 Subsidy income `$vTGkGpY
其他业务支出 Other operating expenses DN3#W w2[r
营业外支出 Non-operating expenses RY3ANEu+
所得税 Income tax bi;?)7p&ZY
KCu @5`p