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 。 ZqdoYU'
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现金 Cash in hand 6:L2oW 6}{
银行存款 Cash in bank 98)C
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其他货币资金-外埠存款Other monetary assets - cash in other cities k$ T
其他货币资金-银行本票 Other monetary assets - cashier‘s check _Rb2jq(&0
其他货币资金-银行汇票 Other monetary assets - bank draft _g
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其他货币资金-信用卡 Other monetary assets - credit cards o
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit *7-rm
其他货币资金-存出投资款 Other monetary assets - cash for investment '!ks $}$`h
短期投资-股票投资 Investments - Short term - stocks ~#4FL<
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短期投资-债券投资 Investments - Short term - bonds BVj(Q}f8
短期投资-基金投资 Investments - Short term - funds 9R2"(.U
短期投资-其他投资 Investments - Short term - others 1<fW .Q)
短期投资跌价准备 Provision for short-term investment @ZjO#%Ep/
长期股权投资-股票投资 Long term equity investment - stocks !Vg=l[
长期股权投资-其他股权投资 Long term equity investment - others 6bc\
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长期债券投资-债券投资 Long term securities investemnt - bonds DRR)mQBb
长期债券投资-其他债权投资 Long term securities investment - others Qclq^|O0
长期投资减值准备 Provision for long-term investment /M::x+/T
应收票据 Notes receivable }vh4ix
应收股利 Dividends receivable %LzARTX
应收利息 Interest receivable K9.Gjw
应收帐款 Trade debtors ^a`3)WBv8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U
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预付帐款 Prepayment QxA( *1
应收补贴款 Allowance receivable \'<P~I&p
其他应收款 Other debtors 4Ngp -
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5y 5Dn!`
其他流动资产 Other current assets Ef?hkq7X<
物资采购 Purchase "&/2
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原材料 Raw materials ."=p\:^j*
包装物 Packing materials R|'W#"{@
低值易耗品 Low value consumbles xpO;V}M|
材料成本差异 Material cost difference 8PH4v\tJEK
自制半成品 Self-manufactured goods 9&uf
库存商品 Finished goods JKfJ%yy |
商品进销差价 Difference between purchase & sales of commodities :{ZwzJ
委托加工物资 Consigned processiong material a*LfT<hmU3
委托代销商品 Consignment-out @!'}=?`
受托代销商品 Consignment-in z'$1$~I
分期收款发出商品 Goods on instalment sales =EMB~i
存货跌价准备 Provision for obsolete stocks '7PaJj=Nx
待摊费用 Prepaid expenses -y$6gCRY
待处理流动资产损益 Unsettled G/L on current assets DBB&6~;?
待处理固定资产损益 Unsettled G/L on fixed assets E/a2b(,Tg
委托贷款-本金 Consignment loan - principle +)WU:aKI
委托贷款-利息 Consignment loan - interest ;5.&TQT
委托贷款-减值准备 Consignment loan - provision Q8AAu&te7
固定资产-房屋建筑物 Fixed assets - Buildings `R:W5_n
固定资产-机器设备 Fixed assets - Plant and machinery ~ gff{Nzk
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;h+~xxu=X
固定资产-运输设备 Fixed assets - Automobiles sH;_U)ssH
累计折旧 Accumulated depreciation .kg 3>*
固定资产减值准备 Impairment of fixed assets ,0,FzxX0!
工程物资-专用材料 Project material - specific materials [%^sl>,7
工程物资-专用设备 Project material - specific equipment 85H\v_[
工程物资-预付大型设备款 Project material - prepaid for equipment 4F
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n`&D_AbQ
在建工程 Construction in progress >8kXa.)84
在建工程减值准备 Impairment of construction in progress E5)0YYjHZ
固定资产清理 Disposal of fixed assets l#1#3F
无形资产-专利权 Intangible assets - patent e9RYk:O
无形资产-非专利技术 Intangible assets - industrial property and know-how mc8Q2eQat}
无形资产-商标权 Intangible assets - trademark rights !pw)sO~
无形资产-土地使用权 Intangible assets - land use rights &`v?oN9$
无形资产-商誉 Intangible assets - goodwill "QNQ00[T`>
无形资产减值准备 Impairment of intangible assets mu@ J$\
长期待摊费用 Deferred assets HrvyI)4{
未确认融资费用 Unrecognized finance fees fxPg"R!1i
其他长期资产 Other long term assets )V2W:M
递延税款借项 Deferred assets debits ]&]DFY~n
应付票据 Notes payable J|f29B-c
应付帐款 Trade creditors X:g5;NT
预收帐款 Adanvances from customers yiC7)=
代销商品款 Consignment-in payables
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其他应交款 Other payable to government e~zgH\`
其他应付款 Other creditors jBYvOy*$Q
应付股利 Proposed dividends v;o1c44;
待转资产价值 Donated assets Oa~ThbX7
预计负债 Accrued liabilities Z>g>OPu
应付短期债券 Short-term debentures payable w=WF$)ZU
其他流动负债 Other current liabilities Uc {m##!
预提费用 Accrued expenses ^wd@mWxx
应付工资 Payroll payable .6C/,rQ?c
应付福利费 Welfare payable bc'IoD/
短期借款-抵押借款 Bank loans - Short term - pledged 7\2I>W
短期借款-信用借款 Bank loans - Short term - credit `hj,rF+4
短期借款-担保借款 Bank loans - Short term - guaranteed mW%8`$rVEO
一年内到期长期借款 Long term loans due within one year (b f
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一年内到期长期应付款 Long term payable due within one year "Esl I
长期借款 Bank loans - Long term FefroaJ:u
应付债券-债券面值 Bond payable - Par value )&j`5sSXcr
应付债券-债券溢价 Bond payable - Excess .A<Hk1(-)
应付债券-债券折价 Bond payable - Discount F&czD;F
应付债券-应计利息 Bond payable - Accrued interest n>y,{"J{
长期应付款 Long term payable R#4l"
专项应付款 Specific payable rV%T+!n%c
其他长期负债 Other long term liabilities }OAU5P!rp
应交税金-所得税 Tax payable - income tax ]E<Z5G1HD
应交税金-增值税 Tax payable - VAT YJ6~P
应交税金-营业税 Tax payable - business tax js81@WX!c
应交税金-消费税 Tax payable - consumable tax apk,\L@sZ
应交税金-其他 Tax payable - others WDIin6u-
递延税款贷项 Deferred taxation credit k9rws
股本 Share capital 05FGfnq.8
已归还投资 Investment returned +112{v=!i
利润分配-其他转入 Profit appropriation - other transfer in KM?4J6jH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 34u[#
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W`Gbo
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利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gA(npsUHI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit ~o^| >]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fAULuF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O0#[hY,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bu _ @>`S
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R
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期初未分配利润 Retained earnings, beginning of the year X#&5?oq`
资本公积-股本溢价 Capital surplus - share premium OX;(Mg|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7_1 Iadb
资本公积-接受现金捐赠 Capital surplus - cash donation Jj
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资本公积-股权投资准备 Capital surplus - investment reserve PF`uwx@zH
资本公积-拨款转入 Capital surplus - subsidiary 7y|U!r"Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p2gdAJ
资本公积-其他 Capital surplus - others EE 1D>I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zas&gsl-;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kT@ITA22
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :.+w'SEn4M
盈余公积-储备基金 Surplus reserve - reserve fund TRi#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FLMiW]?x
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6LDZ|K@
主营业务收入 Sales J=3{<Xl
主营业务成本 Cost of sales @n)?=[p
主营业务税金及附加 Sales tax Ep;uz5 ^8
营业费用 Operating expenses 71nZi`AR
管理费用 General and administrative expenses J -z.
财务费用 Financial expenses 3HrG^
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投资收益 Investment income l7VO8p]y[R
其他业务收入 Other operating income .jQx2O
营业外收入 Non-operating income y$R8J:5f
补贴收入 Subsidy income B46:LQ9[
其他业务支出 Other operating expenses Z2]0brV
营业外支出 Non-operating expenses cn} CI
所得税 Income tax 7He"IJ
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