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 。 +c}
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现金 Cash in hand qFe|$rVVIl
银行存款 Cash in bank q6H90Zb
其他货币资金-外埠存款Other monetary assets - cash in other cities +s1+;VUs3
其他货币资金-银行本票 Other monetary assets - cashier‘s check qa`bR%eH
其他货币资金-银行汇票 Other monetary assets - bank draft FK@rZP
其他货币资金-信用卡 Other monetary assets - credit cards Wf0ui1@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `o/tpuI
其他货币资金-存出投资款 Other monetary assets - cash for investment 7S2Bm]fP
短期投资-股票投资 Investments - Short term - stocks d?b2jZ$r]
短期投资-债券投资 Investments - Short term - bonds j,EE`g&
短期投资-基金投资 Investments - Short term - funds z[ z'.{;D
短期投资-其他投资 Investments - Short term - others Z%(aBz7Et
短期投资跌价准备 Provision for short-term investment ,6i67!lb
长期股权投资-股票投资 Long term equity investment - stocks qO&:J\d
长期股权投资-其他股权投资 Long term equity investment - others =ZzhH};aX
长期债券投资-债券投资 Long term securities investemnt - bonds \&@Tq-o
长期债券投资-其他债权投资 Long term securities investment - others saU|.\l
长期投资减值准备 Provision for long-term investment r'{p
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应收票据 Notes receivable y'2K7\>E
应收股利 Dividends receivable JS({au
应收利息 Interest receivable &vdGKYs 6
应收帐款 Trade debtors &Vnet7L
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {YK6IgEsJe
预付帐款 Prepayment 53B
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应收补贴款 Allowance receivable |=jgrm1yj
其他应收款 Other debtors VI" ,E}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >@h0@N
其他流动资产 Other current assets 7lR(6ka&/
物资采购 Purchase #vLDN R
原材料 Raw materials N7+K$)3
包装物 Packing materials oo-^BG
低值易耗品 Low value consumbles 2ZIf@C{P.
材料成本差异 Material cost difference 8Nc i1o
自制半成品 Self-manufactured goods U
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库存商品 Finished goods 6tzZ j:yq
商品进销差价 Difference between purchase & sales of commodities \m5:~,p=
委托加工物资 Consigned processiong material yq6!8OkF
委托代销商品 Consignment-out s![=F}ck
受托代销商品 Consignment-in [OH>NpL
分期收款发出商品 Goods on instalment sales \
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存货跌价准备 Provision for obsolete stocks a^4(7
待摊费用 Prepaid expenses LEyn1d
待处理流动资产损益 Unsettled G/L on current assets :T%,.sH
待处理固定资产损益 Unsettled G/L on fixed assets C:EF(/>+-
委托贷款-本金 Consignment loan - principle clG3t
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委托贷款-利息 Consignment loan - interest rd%3eR?V
委托贷款-减值准备 Consignment loan - provision N|1J@"H
固定资产-房屋建筑物 Fixed assets - Buildings <0v'IHlZ8
固定资产-机器设备 Fixed assets - Plant and machinery 8Q#&=]W$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures uZ<Bf
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固定资产-运输设备 Fixed assets - Automobiles KC q3S
累计折旧 Accumulated depreciation +n2x@ 0op
固定资产减值准备 Impairment of fixed assets m_\CK5T_
工程物资-专用材料 Project material - specific materials =k3QymA
工程物资-专用设备 Project material - specific equipment ^]E| >~\
工程物资-预付大型设备款 Project material - prepaid for equipment -?LSw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]vKxgfF
在建工程 Construction in progress {'>X6:
在建工程减值准备 Impairment of construction in progress )TRDM[u
固定资产清理 Disposal of fixed assets %4n=qK9T5
无形资产-专利权 Intangible assets - patent mz9Kwxe
无形资产-非专利技术 Intangible assets - industrial property and know-how 1D=My1B
无形资产-商标权 Intangible assets - trademark rights $Cc4Sggq
无形资产-土地使用权 Intangible assets - land use rights G!0|ocE}
无形资产-商誉 Intangible assets - goodwill .Ddl.9p5
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets JK,#dA#
未确认融资费用 Unrecognized finance fees BN#^
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其他长期资产 Other long term assets ~@itZ,d\
递延税款借项 Deferred assets debits [}P|OCW
应付票据 Notes payable Br-y`s~cP
应付帐款 Trade creditors Y*w<~m
预收帐款 Adanvances from customers El"XF?OgpP
代销商品款 Consignment-in payables =YLt?5|e
其他应交款 Other payable to government MKoN^(7
其他应付款 Other creditors |mMW"(~
应付股利 Proposed dividends ~a/yLI"'g
待转资产价值 Donated assets Kq-y1h]7H
预计负债 Accrued liabilities 2Q1* Xq{
应付短期债券 Short-term debentures payable z^Oiwzo
其他流动负债 Other current liabilities f)"O( c
预提费用 Accrued expenses 2uiiTg>
应付工资 Payroll payable [0)iY%^
应付福利费 Welfare payable N_/&xHw
短期借款-抵押借款 Bank loans - Short term - pledged u@==Ut
短期借款-信用借款 Bank loans - Short term - credit Y;-" Z
短期借款-担保借款 Bank loans - Short term - guaranteed RsTpjY*Xb
一年内到期长期借款 Long term loans due within one year Dk]Y\:
一年内到期长期应付款 Long term payable due within one year (Ca\$p7/
长期借款 Bank loans - Long term J
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应付债券-债券面值 Bond payable - Par value ,:=E+sS
应付债券-债券溢价 Bond payable - Excess b3Y9
应付债券-债券折价 Bond payable - Discount DPy"FQYZb
应付债券-应计利息 Bond payable - Accrued interest CgEeO,N]j
长期应付款 Long term payable f$(w>B7..
专项应付款 Specific payable LR9dQ=fHS
其他长期负债 Other long term liabilities i 3(bg,
应交税金-所得税 Tax payable - income tax K})j5CJ/
应交税金-增值税 Tax payable - VAT 3y 0`G8P'h
应交税金-营业税 Tax payable - business tax 3=;iC6
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应交税金-消费税 Tax payable - consumable tax 1*>a
应交税金-其他 Tax payable - others p?Yovckm
递延税款贷项 Deferred taxation credit d/R:-{J)c
股本 Share capital Zu~ #d)l3N
已归还投资 Investment returned )O2^?Q quS
利润分配-其他转入 Profit appropriation - other transfer in -*?a*q/#nQ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vQBfT% &Q-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F Fg0}
利润分配-提取储备基金 Profit appropriation - reserve fund N15{7,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o`G'E&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3+n&Ya1
利润分配-利润归还投资 Profit appropriation - return investment by profit Q@]#fW\Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O- r"G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L & PhABZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares if^\Gs$
期初未分配利润 Retained earnings, beginning of the year /i^b;?/1
资本公积-股本溢价 Capital surplus - share premium E;-R<X5n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve . 1?AU6\
资本公积-接受现金捐赠 Capital surplus - cash donation eeB^c/k(P
资本公积-股权投资准备 Capital surplus - investment reserve NG S/lKz
资本公积-拨款转入 Capital surplus - subsidiary :/Sx\Nz78
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N],
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资本公积-其他 Capital surplus - others $C^94$W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]u2!)vZh'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w6#hsRq[C
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B8B^@
盈余公积-储备基金 Surplus reserve - reserve fund nC[L"%E|se
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6ng
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Lxd*W2$3_
主营业务收入 Sales ze,HNFg@>
主营业务成本 Cost of sales \[Rh\v&
主营业务税金及附加 Sales tax 4y)"IOd#|
营业费用 Operating expenses .
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管理费用 General and administrative expenses 3G5i+9Nt.L
财务费用 Financial expenses {\lu; b!
投资收益 Investment income &?YQVwsN
其他业务收入 Other operating income O'$:wc#
营业外收入 Non-operating income :ykQ[d`:|
补贴收入 Subsidy income ZH~m%sA
其他业务支出 Other operating expenses C=9|K`g5 R
营业外支出 Non-operating expenses s*(Y<Ap7d
所得税 Income tax
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