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 。 8=K%7:b
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现金 Cash in hand
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银行存款 Cash in bank gg0rkg
其他货币资金-外埠存款Other monetary assets - cash in other cities &6feR#~A
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3# g"Z7/
其他货币资金-银行汇票 Other monetary assets - bank draft IZ/PZ"n_(
其他货币资金-信用卡 Other monetary assets - credit cards <<=.;`(/v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TdU'L:<4l
其他货币资金-存出投资款 Other monetary assets - cash for investment Y9/`w@"v
短期投资-股票投资 Investments - Short term - stocks 1+F0$<e}
短期投资-债券投资 Investments - Short term - bonds @=7[ KM b
短期投资-基金投资 Investments - Short term - funds ndmsXls
短期投资-其他投资 Investments - Short term - others 8t;vZ&
短期投资跌价准备 Provision for short-term investment XnwVK
长期股权投资-股票投资 Long term equity investment - stocks QkF
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长期股权投资-其他股权投资 Long term equity investment - others ~|lEi1|
长期债券投资-债券投资 Long term securities investemnt - bonds ~xa yGk
长期债券投资-其他债权投资 Long term securities investment - others N&uRL_X.
长期投资减值准备 Provision for long-term investment H9\,;kM)
应收票据 Notes receivable 8|L U=p`y'
应收股利 Dividends receivable +`J~c|(
应收利息 Interest receivable LULRi#n
应收帐款 Trade debtors K/YXLR +
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {e+}jZ[L
预付帐款 Prepayment G$^u2wz.
应收补贴款 Allowance receivable /n2qW.qJ>
其他应收款 Other debtors {X\%7Zef+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ia[4P8Z
其他流动资产 Other current assets 2/iBk'd
物资采购 Purchase U!GfDt
原材料 Raw materials >"q?P^f/
包装物 Packing materials eP|_
低值易耗品 Low value consumbles E5$Fhc
材料成本差异 Material cost difference /;5/7Bvj
自制半成品 Self-manufactured goods ^, &'
库存商品 Finished goods p)qM{`]G\
商品进销差价 Difference between purchase & sales of commodities qOTo p-
委托加工物资 Consigned processiong material 8 7z]qE
委托代销商品 Consignment-out >1qum'
受托代销商品 Consignment-in #AR$'TE#
分期收款发出商品 Goods on instalment sales aI\:7
存货跌价准备 Provision for obsolete stocks U]]ON6Y&F
待摊费用 Prepaid expenses hz+O.k],?
待处理流动资产损益 Unsettled G/L on current assets F-XL
待处理固定资产损益 Unsettled G/L on fixed assets TFNB%|
委托贷款-本金 Consignment loan - principle +gyGA/5:d$
委托贷款-利息 Consignment loan - interest JLbmh1'
委托贷款-减值准备 Consignment loan - provision 3s0I<cL
固定资产-房屋建筑物 Fixed assets - Buildings FfX*bqy
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures JA$RY
固定资产-运输设备 Fixed assets - Automobiles G+1i~&uV
累计折旧 Accumulated depreciation V2SHF
固定资产减值准备 Impairment of fixed assets ,_UTeW6M
工程物资-专用材料 Project material - specific materials m++=FsiX=
工程物资-专用设备 Project material - specific equipment >|pN4FS
工程物资-预付大型设备款 Project material - prepaid for equipment VBtdx`9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress \ 62!{
在建工程减值准备 Impairment of construction in progress $!vK#8-&{
固定资产清理 Disposal of fixed assets =p[a Cb
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无形资产-专利权 Intangible assets - patent 2xBYJoF(
无形资产-非专利技术 Intangible assets - industrial property and know-how Ck:+F+7_v
无形资产-商标权 Intangible assets - trademark rights p4@0[z'
无形资产-土地使用权 Intangible assets - land use rights gle<{
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无形资产-商誉 Intangible assets - goodwill %l3f
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无形资产减值准备 Impairment of intangible assets I_Omv{&u
长期待摊费用 Deferred assets ]m :Y|,:6
未确认融资费用 Unrecognized finance fees h-]c
其他长期资产 Other long term assets $T6+6<
递延税款借项 Deferred assets debits } 4ZWAzH
应付票据 Notes payable X>i{288M3
应付帐款 Trade creditors C{>dE:*K^
预收帐款 Adanvances from customers d5"rCd[
代销商品款 Consignment-in payables P}"T3u\N
其他应交款 Other payable to government P
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其他应付款 Other creditors K8W99:v
应付股利 Proposed dividends PDS?>Jg(
待转资产价值 Donated assets T7^?j :kJ/
预计负债 Accrued liabilities )S`=y-L$
应付短期债券 Short-term debentures payable X2E=2tXl`7
其他流动负债 Other current liabilities K@vU_x0Sl
预提费用 Accrued expenses bZ#5\L
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应付工资 Payroll payable T0@$6&b%\z
应付福利费 Welfare payable ^vJy<
短期借款-抵押借款 Bank loans - Short term - pledged s &f\gp1
短期借款-信用借款 Bank loans - Short term - credit BZ,{gy7g7X
短期借款-担保借款 Bank loans - Short term - guaranteed /@1pm/>ZaN
一年内到期长期借款 Long term loans due within one year LvMA('4
一年内到期长期应付款 Long term payable due within one year {(l,Uhxl""
长期借款 Bank loans - Long term ovZ!}
应付债券-债券面值 Bond payable - Par value ,hWuAu6.L
应付债券-债券溢价 Bond payable - Excess r)Ja\;
应付债券-债券折价 Bond payable - Discount 7b7WQ 7u
应付债券-应计利息 Bond payable - Accrued interest 7#7AK}
长期应付款 Long term payable qFI19`?8
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专项应付款 Specific payable *6G@8TIh
其他长期负债 Other long term liabilities ;?y~ h$
应交税金-所得税 Tax payable - income tax PU4-}!K
应交税金-增值税 Tax payable - VAT \x|8
应交税金-营业税 Tax payable - business tax ^mouWw)a_
应交税金-消费税 Tax payable - consumable tax \z
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应交税金-其他 Tax payable - others !AG {`[b
递延税款贷项 Deferred taxation credit pq:[`
股本 Share capital
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已归还投资 Investment returned +i[vJRLxl~
利润分配-其他转入 Profit appropriation - other transfer in VI-6
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6m@B.+1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <O.|pJus
利润分配-提取储备基金 Profit appropriation - reserve fund Z FX6iAxd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F##xVmR~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V{fG~19
利润分配-利润归还投资 Profit appropriation - return investment by profit $EL:Jx2<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends e@1A_q@.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uDLj*U6L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h@TP=
期初未分配利润 Retained earnings, beginning of the year Yy;BJ_
资本公积-股本溢价 Capital surplus - share premium P-DW@drxF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?g:sAR'
资本公积-接受现金捐赠 Capital surplus - cash donation tO?-@Qf/9<
资本公积-股权投资准备 Capital surplus - investment reserve {w@9\LsU
资本公积-拨款转入 Capital surplus - subsidiary !3{;oU%*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lqmr`\@)
资本公积-其他 Capital surplus - others Z@bSkO<Y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X|aD>CT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /!N=@z)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F,V|In
盈余公积-储备基金 Surplus reserve - reserve fund n:f&4uKoG<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ro;I%j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r`pf%9k
主营业务收入 Sales rM?
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主营业务成本 Cost of sales !L<z(dV|(
主营业务税金及附加 Sales tax >hzSd@J&
营业费用 Operating expenses Mcq!QaO}&
管理费用 General and administrative expenses [NV/*>"j&
财务费用 Financial expenses QP<.~^ao
投资收益 Investment income n}-
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其他业务收入 Other operating income fe8hgTP|
营业外收入 Non-operating income C;%dZ
补贴收入 Subsidy income !N!AO(Z
其他业务支出 Other operating expenses zFQm3 !.
营业外支出 Non-operating expenses =\mJ5v"hA
所得税 Income tax !,
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