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 。 ^J_hkw~gO
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现金 Cash in hand jo
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银行存款 Cash in bank #u$z-M !
其他货币资金-外埠存款Other monetary assets - cash in other cities Ah`dt8t
其他货币资金-银行本票 Other monetary assets - cashier‘s check 11sW$@xs
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其他货币资金-银行汇票 Other monetary assets - bank draft QFYy$T+W
其他货币资金-信用卡 Other monetary assets - credit cards =.c"&,c?L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (Wqhuw!u
其他货币资金-存出投资款 Other monetary assets - cash for investment !)=o,sVA
短期投资-股票投资 Investments - Short term - stocks a5M>1&j/eC
短期投资-债券投资 Investments - Short term - bonds l?o-
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短期投资-基金投资 Investments - Short term - funds p rgjU
短期投资-其他投资 Investments - Short term - others %-Z~f~<?
短期投资跌价准备 Provision for short-term investment \t@
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长期股权投资-股票投资 Long term equity investment - stocks M\f0
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长期股权投资-其他股权投资 Long term equity investment - others rzHa&:Y
长期债券投资-债券投资 Long term securities investemnt - bonds ]N_^{k,
长期债券投资-其他债权投资 Long term securities investment - others fna>>
长期投资减值准备 Provision for long-term investment [Bo$?
应收票据 Notes receivable Hi9z<l=$
应收股利 Dividends receivable 0 y%R
应收利息 Interest receivable ^@2Vh*k
应收帐款 Trade debtors vNbA/sM
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N3<Jh
预付帐款 Prepayment CdO-xL6F
应收补贴款 Allowance receivable `uHpj`EU
其他应收款 Other debtors k Dt)S$N4n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ?xZmm%JF
其他流动资产 Other current assets o=QF>\
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物资采购 Purchase FF/R_xnx
原材料 Raw materials
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包装物 Packing materials (xed(uFEK
低值易耗品 Low value consumbles `WS_*fJ5
材料成本差异 Material cost difference . $YF|v[=
自制半成品 Self-manufactured goods F.D
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库存商品 Finished goods m9@n
商品进销差价 Difference between purchase & sales of commodities )g_zPt
委托加工物资 Consigned processiong material ;[ueNP%*y|
委托代销商品 Consignment-out !++62Lf
受托代销商品 Consignment-in Ui
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分期收款发出商品 Goods on instalment sales QO k"UP
存货跌价准备 Provision for obsolete stocks ':]a.yA\1
待摊费用 Prepaid expenses 1 ,'^BgI,
待处理流动资产损益 Unsettled G/L on current assets 9AzGk=^
待处理固定资产损益 Unsettled G/L on fixed assets j:3Hm0W3
委托贷款-本金 Consignment loan - principle |81N/]EER
委托贷款-利息 Consignment loan - interest I;H9<o5
委托贷款-减值准备 Consignment loan - provision :j<JZs>`R
固定资产-房屋建筑物 Fixed assets - Buildings f*}E\,V"&
固定资产-机器设备 Fixed assets - Plant and machinery {C6;$#7P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GuvF
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation bU`yymf{L
固定资产减值准备 Impairment of fixed assets v^fOT5\
工程物资-专用材料 Project material - specific materials K
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工程物资-专用设备 Project material - specific equipment Y26l,XIV
工程物资-预付大型设备款 Project material - prepaid for equipment PSS/JFZ^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }Xv1KX'
在建工程 Construction in progress S=SncMO nE
在建工程减值准备 Impairment of construction in progress \|`Pul$
固定资产清理 Disposal of fixed assets Tk&9Klo
无形资产-专利权 Intangible assets - patent PM!t"[@&
无形资产-非专利技术 Intangible assets - industrial property and know-how TR_oI<xB2
无形资产-商标权 Intangible assets - trademark rights qXhf?x
无形资产-土地使用权 Intangible assets - land use rights B
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无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets b
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长期待摊费用 Deferred assets M|e
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未确认融资费用 Unrecognized finance fees .BDRD~kB
其他长期资产 Other long term assets Ia:puks=
递延税款借项 Deferred assets debits [Vp2!"
应付票据 Notes payable 9XvM%aHs:
应付帐款 Trade creditors }IkEyJsk
预收帐款 Adanvances from customers M;V#G m
代销商品款 Consignment-in payables <JM%Kn )
其他应交款 Other payable to government b:cK >fh0_
其他应付款 Other creditors .+L_!A
应付股利 Proposed dividends :k(t/*Nl3
待转资产价值 Donated assets +{i
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预计负债 Accrued liabilities UH&1c8y}
应付短期债券 Short-term debentures payable N<"6=z@w+
其他流动负债 Other current liabilities 0*/ r'
预提费用 Accrued expenses 4$DliP
应付工资 Payroll payable <&EO=A
应付福利费 Welfare payable r9a!,^}F
短期借款-抵押借款 Bank loans - Short term - pledged Hs-.83V
短期借款-信用借款 Bank loans - Short term - credit c0Ro3j\p
短期借款-担保借款 Bank loans - Short term - guaranteed Mth`s{sATa
一年内到期长期借款 Long term loans due within one year =)1YYJTe9
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term *
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应付债券-债券面值 Bond payable - Par value :F
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应付债券-债券溢价 Bond payable - Excess _6S
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应付债券-债券折价 Bond payable - Discount gXLZ) >+A+
应付债券-应计利息 Bond payable - Accrued interest n.6
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长期应付款 Long term payable q
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专项应付款 Specific payable t,1! `/\
其他长期负债 Other long term liabilities ?$@KwA
应交税金-所得税 Tax payable - income tax A.C278^O8
应交税金-增值税 Tax payable - VAT <Bb<?7q$ld
应交税金-营业税 Tax payable - business tax v\9,j
应交税金-消费税 Tax payable - consumable tax .Jat^iFj0
应交税金-其他 Tax payable - others +;wqX]SD &
递延税款贷项 Deferred taxation credit [(hvK{)
股本 Share capital g6/N\[b%
已归还投资 Investment returned VO;UV$$
利润分配-其他转入 Profit appropriation - other transfer in ivUsMhx>S,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +s(IQt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5v>{Z0TE[6
利润分配-提取储备基金 Profit appropriation - reserve fund [gh[F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9H, &nET
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {F6dSF`
利润分配-利润归还投资 Profit appropriation - return investment by profit r|\'9"@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rE{
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xAd>",=~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~UJu
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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 1s}NQ3
期初未分配利润 Retained earnings, beginning of the year &Wz`>qYL*
资本公积-股本溢价 Capital surplus - share premium +x9"#0|k;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R4~zL!7;
资本公积-接受现金捐赠 Capital surplus - cash donation HMS9y%zl/
资本公积-股权投资准备 Capital surplus - investment reserve +65~,e
资本公积-拨款转入 Capital surplus - subsidiary c<h!QnJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ux)p%-
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U_}A{bFG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _z(5e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R|)2Dg
盈余公积-储备基金 Surplus reserve - reserve fund _]D#)-uv}C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment '=Kof1
主营业务收入 Sales 4j/ iG\
主营业务成本 Cost of sales >xZhK63C/
主营业务税金及附加 Sales tax @X|i@{<';
营业费用 Operating expenses _+Jf
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管理费用 General and administrative expenses Oa\ `;
财务费用 Financial expenses Y7:Y{7E7
投资收益 Investment income {r].SrW9s9
其他业务收入 Other operating income ;&W;
营业外收入 Non-operating income O{B
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补贴收入 Subsidy income ^0s\/qyqm
其他业务支出 Other operating expenses QL
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营业外支出 Non-operating expenses 16[-3cJ T
所得税 Income tax >: W-C{%
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