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 。 H 2\KI(
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现金 Cash in hand
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银行存款 Cash in bank h9RG?r1
其他货币资金-外埠存款Other monetary assets - cash in other cities jbGP`b1_
其他货币资金-银行本票 Other monetary assets - cashier‘s check }JoCk{<31
其他货币资金-银行汇票 Other monetary assets - bank draft r( :"BQ
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit cl30"WK!
其他货币资金-存出投资款 Other monetary assets - cash for investment 9psD"=/"
短期投资-股票投资 Investments - Short term - stocks QVm3(;&'
短期投资-债券投资 Investments - Short term - bonds j;)U5X
短期投资-基金投资 Investments - Short term - funds b\ F(.8
短期投资-其他投资 Investments - Short term - others +.NopI3:
短期投资跌价准备 Provision for short-term investment MW6d-
长期股权投资-股票投资 Long term equity investment - stocks SX$v&L<
长期股权投资-其他股权投资 Long term equity investment - others S~/zBFo-
长期债券投资-债券投资 Long term securities investemnt - bonds +m]$P,yMt
长期债券投资-其他债权投资 Long term securities investment - others D~G24k6b3
长期投资减值准备 Provision for long-term investment Zw`Xg@;xP
应收票据 Notes receivable E_MGejm@
应收股利 Dividends receivable 2D,9$ 0k_]
应收利息 Interest receivable 3u3(BY{"\F
应收帐款 Trade debtors hj4Kv
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /T!S)FD\/v
预付帐款 Prepayment m
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应收补贴款 Allowance receivable 7ae8nZ3&
其他应收款 Other debtors n
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )E'
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其他流动资产 Other current assets "(>P=
物资采购 Purchase JFIUD{>fp
原材料 Raw materials S1.w^Ccy
包装物 Packing materials F$N"&<[c
低值易耗品 Low value consumbles |Qo
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材料成本差异 Material cost difference ^duNEu0*
自制半成品 Self-manufactured goods #%rXDGDS
库存商品 Finished goods pZ}4'GnZI
商品进销差价 Difference between purchase & sales of commodities |x3.r t
委托加工物资 Consigned processiong material _k
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委托代销商品 Consignment-out dd@qk`Zl&A
受托代销商品 Consignment-in h S/oOeG<Y
分期收款发出商品 Goods on instalment sales 7loIX Qw
存货跌价准备 Provision for obsolete stocks )4vZIU#
待摊费用 Prepaid expenses w(zlHj
待处理流动资产损益 Unsettled G/L on current assets g@BQ!}_#5
待处理固定资产损益 Unsettled G/L on fixed assets %qfql
委托贷款-本金 Consignment loan - principle DDsU6RyN
委托贷款-利息 Consignment loan - interest <O>1Y09C/
委托贷款-减值准备 Consignment loan - provision |[7xTD
固定资产-房屋建筑物 Fixed assets - Buildings *tC]Z&5
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 5zWxI]4d\
固定资产-运输设备 Fixed assets - Automobiles W2e~!:w
累计折旧 Accumulated depreciation 3Sv<Viuo
固定资产减值准备 Impairment of fixed assets eQbDs_
工程物资-专用材料 Project material - specific materials @kw#\%Uz
工程物资-专用设备 Project material - specific equipment ],YIEOx6
工程物资-预付大型设备款 Project material - prepaid for equipment -
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production eZ#nZB
在建工程 Construction in progress !/^i\)j>](
在建工程减值准备 Impairment of construction in progress RcIGIt
固定资产清理 Disposal of fixed assets dh#4/Wa,
无形资产-专利权 Intangible assets - patent uO%G,b
无形资产-非专利技术 Intangible assets - industrial property and know-how 6r4o47_t8#
无形资产-商标权 Intangible assets - trademark rights c
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无形资产-土地使用权 Intangible assets - land use rights [4KW64%l
无形资产-商誉 Intangible assets - goodwill g.ty#Z=:
无形资产减值准备 Impairment of intangible assets CZcnX8P'8
长期待摊费用 Deferred assets ^AS*X2y
未确认融资费用 Unrecognized finance fees ^R',P(@oL
其他长期资产 Other long term assets {
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递延税款借项 Deferred assets debits Mn7nS:
应付票据 Notes payable UE^_SZ
应付帐款 Trade creditors >DeG//rv
预收帐款 Adanvances from customers v<c~
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代销商品款 Consignment-in payables ]:m>pI*z.
其他应交款 Other payable to government AQ:cim`
其他应付款 Other creditors }YH@T]O}
应付股利 Proposed dividends BQq,,i8H
待转资产价值 Donated assets _R-[*ucq
预计负债 Accrued liabilities #K:|@d
应付短期债券 Short-term debentures payable /R7qR#
其他流动负债 Other current liabilities o
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预提费用 Accrued expenses >Ng7q?h
应付工资 Payroll payable f|G,pDLx
应付福利费 Welfare payable l ps
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短期借款-抵押借款 Bank loans - Short term - pledged (,<&H;,8
短期借款-信用借款 Bank loans - Short term - credit {Bk9]:'$5
短期借款-担保借款 Bank loans - Short term - guaranteed Ta^l1]9.*
一年内到期长期借款 Long term loans due within one year *NzHY;e
一年内到期长期应付款 Long term payable due within one year 3#o!K
长期借款 Bank loans - Long term jsL\{I^>
应付债券-债券面值 Bond payable - Par value U+gOojRy{
应付债券-债券溢价 Bond payable - Excess q{I,i(%m8
应付债券-债券折价 Bond payable - Discount bkk1_X
应付债券-应计利息 Bond payable - Accrued interest Ej\EuX
长期应付款 Long term payable 1~/?W^ir
专项应付款 Specific payable 2gLa4B-
其他长期负债 Other long term liabilities "X4L+]"$g
应交税金-所得税 Tax payable - income tax 7A'd55I4
应交税金-增值税 Tax payable - VAT h>V8YJ
应交税金-营业税 Tax payable - business tax c#X9d8>
应交税金-消费税 Tax payable - consumable tax #hvLv
应交税金-其他 Tax payable - others 7 \)
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递延税款贷项 Deferred taxation credit dXR70/
股本 Share capital qd\5S*
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已归还投资 Investment returned pJkaP
利润分配-其他转入 Profit appropriation - other transfer in {?tK]g#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /c/t_xB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ."9t<<!
利润分配-提取储备基金 Profit appropriation - reserve fund FRa@TN/Ic
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <j" }EEb^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund am;)@<8~Q
利润分配-利润归还投资 Profit appropriation - return investment by profit rF C 6"_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f@U\2r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t}r`~AEa!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I`Goc!5t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xE%1C6~C<
期初未分配利润 Retained earnings, beginning of the year vowU+Y
资本公积-股本溢价 Capital surplus - share premium \z"0lAv"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :.KN;+tP
资本公积-接受现金捐赠 Capital surplus - cash donation ^wesuW@=
资本公积-股权投资准备 Capital surplus - investment reserve ;4XvlcGo
资本公积-拨款转入 Capital surplus - subsidiary Sj?u^L8es}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation u%n6!Zx
资本公积-其他 Capital surplus - others ANB@cK_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `@+}zE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H
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盈余公积-储备基金 Surplus reserve - reserve fund <WXO].^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~<b/%l>h1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]iu}5]?)
主营业务收入 Sales 0uX"KL]Elf
主营业务成本 Cost of sales .KiJq:$H
主营业务税金及附加 Sales tax ZI"L\q=|0#
营业费用 Operating expenses UUb n7&
管理费用 General and administrative expenses >s#[dr\ww
财务费用 Financial expenses 8vFt<k}G
投资收益 Investment income Wr3j8"f/
其他业务收入 Other operating income {ctEjgiE
营业外收入 Non-operating income mEi+Tj zp
补贴收入 Subsidy income `m2e
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其他业务支出 Other operating expenses .XPcH(q
营业外支出 Non-operating expenses JNhHQvi\
所得税 Income tax ,>" rcd
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