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 。 X";TZk
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现金 Cash in hand su,`q
银行存款 Cash in bank Y,3z-Pa=@
其他货币资金-外埠存款Other monetary assets - cash in other cities 5P-K *C&
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?$UH9T9)
其他货币资金-银行汇票 Other monetary assets - bank draft =s`XZkh
其他货币资金-信用卡 Other monetary assets - credit cards lt }r}HM+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment c'
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短期投资-股票投资 Investments - Short term - stocks Xq+!eOT
短期投资-债券投资 Investments - Short term - bonds %=laY_y
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短期投资-基金投资 Investments - Short term - funds 1R5Yn(
短期投资-其他投资 Investments - Short term - others XPar_8I
短期投资跌价准备 Provision for short-term investment =AWX
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长期股权投资-股票投资 Long term equity investment - stocks &B?@@6
长期股权投资-其他股权投资 Long term equity investment - others <l*agH-.3
长期债券投资-债券投资 Long term securities investemnt - bonds n;e."^5
长期债券投资-其他债权投资 Long term securities investment - others P
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长期投资减值准备 Provision for long-term investment KK@
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应收票据 Notes receivable }9{dR4hD
应收股利 Dividends receivable <]Ij(+J;
应收利息 Interest receivable jVLY!7Z4
应收帐款 Trade debtors );0<Odw%.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /p[|DJoM
预付帐款 Prepayment ^`l"'6
应收补贴款 Allowance receivable lo\: ]/&6
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "9c.C I
其他流动资产 Other current assets 5oV
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物资采购 Purchase w%>aR_G
原材料 Raw materials @WhZx*1
包装物 Packing materials Ly#h|)
低值易耗品 Low value consumbles i}.{m Et
材料成本差异 Material cost difference ST[2]
自制半成品 Self-manufactured goods O<}ep)mr
库存商品 Finished goods 17J} uXA
商品进销差价 Difference between purchase & sales of commodities 3$GY,B
委托加工物资 Consigned processiong material *LY~l
委托代销商品 Consignment-out LEYWH%y
受托代销商品 Consignment-in `'z(--J}`
分期收款发出商品 Goods on instalment sales 3r,1^h
存货跌价准备 Provision for obsolete stocks \4[c}l
待摊费用 Prepaid expenses ^L>MZA
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待处理流动资产损益 Unsettled G/L on current assets FZ[@])B
待处理固定资产损益 Unsettled G/L on fixed assets Xz;et>UD*B
委托贷款-本金 Consignment loan - principle -9=M9}eDF
委托贷款-利息 Consignment loan - interest $sU5=,
委托贷款-减值准备 Consignment loan - provision CQ@#::'F1
固定资产-房屋建筑物 Fixed assets - Buildings y#hga5
固定资产-机器设备 Fixed assets - Plant and machinery 1x~%Ydy
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5*s1qA0^
固定资产-运输设备 Fixed assets - Automobiles 4M;sD;3
累计折旧 Accumulated depreciation ti$oZ4PpF
固定资产减值准备 Impairment of fixed assets -@EBbM&
工程物资-专用材料 Project material - specific materials o|R*POM
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 *(?U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r
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在建工程 Construction in progress >i^y;5
在建工程减值准备 Impairment of construction in progress R`0foSq \M
固定资产清理 Disposal of fixed assets \zk?$'d
无形资产-专利权 Intangible assets - patent 'hwV
无形资产-非专利技术 Intangible assets - industrial property and know-how k #1`
无形资产-商标权 Intangible assets - trademark rights F/Rng'l
无形资产-土地使用权 Intangible assets - land use rights -/(DPx
无形资产-商誉 Intangible assets - goodwill 3q~":bpAp
无形资产减值准备 Impairment of intangible assets {-xi0D/Y;
长期待摊费用 Deferred assets Hs:4I
未确认融资费用 Unrecognized finance fees C m,*bgX
其他长期资产 Other long term assets "D
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递延税款借项 Deferred assets debits .ujs`9d_-
应付票据 Notes payable !Z<mrr;T@
应付帐款 Trade creditors 5}.,"Fbr
预收帐款 Adanvances from customers (cOND/S
代销商品款 Consignment-in payables K;@RUy~
其他应交款 Other payable to government WUE)SVf
其他应付款 Other creditors N<#S3B?.
应付股利 Proposed dividends =yk Rki
待转资产价值 Donated assets VxUvvJ{-v
预计负债 Accrued liabilities KuIt[oM
应付短期债券 Short-term debentures payable g|&.v2 '
其他流动负债 Other current liabilities fZka%[B
预提费用 Accrued expenses KKeb ioW
应付工资 Payroll payable i Q]T+}nn_
应付福利费 Welfare payable hj^G}4
短期借款-抵押借款 Bank loans - Short term - pledged }aHB$}"!
短期借款-信用借款 Bank loans - Short term - credit <GL}1W"Ay
短期借款-担保借款 Bank loans - Short term - guaranteed Zd[y+$>
一年内到期长期借款 Long term loans due within one year ]Ks]B2Osz
一年内到期长期应付款 Long term payable due within one year lfU"SSQ
长期借款 Bank loans - Long term 2 pM
应付债券-债券面值 Bond payable - Par value ZI2K-z'e
应付债券-债券溢价 Bond payable - Excess \N#
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应付债券-债券折价 Bond payable - Discount ifJv~asp
应付债券-应计利息 Bond payable - Accrued interest :wv
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长期应付款 Long term payable vh1
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专项应付款 Specific payable bm|Jb"T0b
其他长期负债 Other long term liabilities Xm"w,J&
应交税金-所得税 Tax payable - income tax #hy5c,}>
应交税金-增值税 Tax payable - VAT TnvHO_P,
应交税金-营业税 Tax payable - business tax ;Zx K3/(7
应交税金-消费税 Tax payable - consumable tax (c|$+B^*
应交税金-其他 Tax payable - others \j2:
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递延税款贷项 Deferred taxation credit 2- Npw%;
股本 Share capital p?Z
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已归还投资 Investment returned ++J Bbuzj!
利润分配-其他转入 Profit appropriation - other transfer in !L0E03')k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }<5\O*kX4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9}%~w(P
利润分配-提取储备基金 Profit appropriation - reserve fund yBYuDfeZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xhq? 7P$3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KRnB[$3F1
利润分配-利润归还投资 Profit appropriation - return investment by profit 5@R15q@c6n
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ),D`ZRXS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h8iaJqqvJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z{D$~ ob
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q8}TNJsU
期初未分配利润 Retained earnings, beginning of the year :|3"H&FWK
资本公积-股本溢价 Capital surplus - share premium KV^:sxU
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2HvTM8
资本公积-接受现金捐赠 Capital surplus - cash donation WL)_8!
资本公积-股权投资准备 Capital surplus - investment reserve a>)_ `m
资本公积-拨款转入 Capital surplus - subsidiary F?
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation /H\^l.|vk
资本公积-其他 Capital surplus - others 4AJu2Hp
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F'?5V0\he
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *hk{q/*Qw
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #whO2Mv
盈余公积-储备基金 Surplus reserve - reserve fund ?vht~5'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +h gaBJy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gNEzlx8A
主营业务收入 Sales {jx#^n&5R
主营业务成本 Cost of sales Sg_-OX@f
主营业务税金及附加 Sales tax K*HVn2OV
营业费用 Operating expenses n7`.<*:
管理费用 General and administrative expenses 6S! lD=
财务费用 Financial expenses }OX>(
投资收益 Investment income )<}VP&:X
其他业务收入 Other operating income .=b
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营业外收入 Non-operating income tvj'{W
补贴收入 Subsidy income j-I6QUd
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses BZ\EqB
所得税 Income tax AT8B!m
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