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 。 Ge|caiH1I
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现金 Cash in hand C %y AMQ
银行存款 Cash in bank 5U%uS^%DP
其他货币资金-外埠存款Other monetary assets - cash in other cities RIb<
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其他货币资金-银行本票 Other monetary assets - cashier‘s check }_XKO\
其他货币资金-银行汇票 Other monetary assets - bank draft / ijj;9EB
其他货币资金-信用卡 Other monetary assets - credit cards ~99Ta]U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Uu8Z2M
其他货币资金-存出投资款 Other monetary assets - cash for investment ;k!bv|>n
短期投资-股票投资 Investments - Short term - stocks yD5T'np<4
短期投资-债券投资 Investments - Short term - bonds k45xtKS>d
短期投资-基金投资 Investments - Short term - funds O*!+D-
短期投资-其他投资 Investments - Short term - others N!r@M."
短期投资跌价准备 Provision for short-term investment Z}$
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长期股权投资-股票投资 Long term equity investment - stocks ,8EeSnI
长期股权投资-其他股权投资 Long term equity investment - others W<v?D6dFq
长期债券投资-债券投资 Long term securities investemnt - bonds ]-["sw
长期债券投资-其他债权投资 Long term securities investment - others x~A""*B~
长期投资减值准备 Provision for long-term investment c:hOQZ
应收票据 Notes receivable E #8 `X
应收股利 Dividends receivable y7$e7~}/
应收利息 Interest receivable ]D%D:>9|/
应收帐款 Trade debtors ;. /Tv84I^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t9W_ [_a9
预付帐款 Prepayment *>zr'Tt,W
应收补贴款 Allowance receivable Kx$
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其他应收款 Other debtors .kvuI6H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ATH0n>)
其他流动资产 Other current assets ,7k)cNstW
物资采购 Purchase %GjF;dJ
原材料 Raw materials BX2&tQSp
包装物 Packing materials n"d~UV^Uw
低值易耗品 Low value consumbles /V-7 u
材料成本差异 Material cost difference !#g`R?:g
自制半成品 Self-manufactured goods P[aB}<1f0
库存商品 Finished goods DJT)7l {
商品进销差价 Difference between purchase & sales of commodities -9vAY+s.
委托加工物资 Consigned processiong material Y#3m|b45n
委托代销商品 Consignment-out XR]]g+Z
受托代销商品 Consignment-in Q/-YLf.
分期收款发出商品 Goods on instalment sales enK4`+.7
存货跌价准备 Provision for obsolete stocks $Y)|&,
待摊费用 Prepaid expenses }a|SgI
待处理流动资产损益 Unsettled G/L on current assets ~\Fde^1
待处理固定资产损益 Unsettled G/L on fixed assets FL"I PX;S
委托贷款-本金 Consignment loan - principle 4- N>#
委托贷款-利息 Consignment loan - interest [}}oH
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委托贷款-减值准备 Consignment loan - provision Nr6YQH*[
固定资产-房屋建筑物 Fixed assets - Buildings y @h^
固定资产-机器设备 Fixed assets - Plant and machinery ,1RW}1n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BqKD+
固定资产-运输设备 Fixed assets - Automobiles fh:=ja?bM3
累计折旧 Accumulated depreciation oI/@w
固定资产减值准备 Impairment of fixed assets `Nc3I\tCM
工程物资-专用材料 Project material - specific materials Z;SRW92@
工程物资-专用设备 Project material - specific equipment u,4,s[
工程物资-预付大型设备款 Project material - prepaid for equipment a(BWV?A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >c8zMd
在建工程 Construction in progress ;(TBg-LEK
在建工程减值准备 Impairment of construction in progress Ed.~9*m
固定资产清理 Disposal of fixed assets 2gb49y~
无形资产-专利权 Intangible assets - patent /Y|9!{.
无形资产-非专利技术 Intangible assets - industrial property and know-how )u'oI_
无形资产-商标权 Intangible assets - trademark rights a}El!7RO0
无形资产-土地使用权 Intangible assets - land use rights 6@; w%Ea
无形资产-商誉 Intangible assets - goodwill z| i$eF;x3
无形资产减值准备 Impairment of intangible assets L)HuQVc g
长期待摊费用 Deferred assets VDCrFZ!]
未确认融资费用 Unrecognized finance fees /,$6`V
其他长期资产 Other long term assets ^5QSV\X
递延税款借项 Deferred assets debits f.Q?-M
应付票据 Notes payable (gs"2
应付帐款 Trade creditors IgR_p7['.
预收帐款 Adanvances from customers <),FI <~
代销商品款 Consignment-in payables H2p1gb#
其他应交款 Other payable to government 64hr|v
其他应付款 Other creditors W5EB+b49KM
应付股利 Proposed dividends xBR2tDi%
待转资产价值 Donated assets m 9.QGX\]
预计负债 Accrued liabilities M@
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应付短期债券 Short-term debentures payable AbcmI*y
其他流动负债 Other current liabilities r]kLe2r:B
预提费用 Accrued expenses 2gg5:9
应付工资 Payroll payable }m\
应付福利费 Welfare payable OfbM]:}<3
短期借款-抵押借款 Bank loans - Short term - pledged O9:vP
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短期借款-信用借款 Bank loans - Short term - credit ATPc
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短期借款-担保借款 Bank loans - Short term - guaranteed \E]s]ft;+
一年内到期长期借款 Long term loans due within one year ZWh:&e(
一年内到期长期应付款 Long term payable due within one year SI8mr`gJ
长期借款 Bank loans - Long term ^h4Q2Mv o
应付债券-债券面值 Bond payable - Par value X;6&:%ZL@^
应付债券-债券溢价 Bond payable - Excess X];a(7+2
应付债券-债券折价 Bond payable - Discount d+ql@e ]
应付债券-应计利息 Bond payable - Accrued interest 9Z6O{
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长期应付款 Long term payable v|CR
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专项应付款 Specific payable Jg/WE1p>
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax d=Q0/sI&
应交税金-增值税 Tax payable - VAT &yp_wW-
应交税金-营业税 Tax payable - business tax |JnJ=@-y
应交税金-消费税 Tax payable - consumable tax )xT_RBR
应交税金-其他 Tax payable - others %(,JBa:G
递延税款贷项 Deferred taxation credit oT_k"]~Q~2
股本 Share capital rnEWTk7&
已归还投资 Investment returned | t3_E
利润分配-其他转入 Profit appropriation - other transfer in *-ZJF6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "e@JMS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H [R|U
利润分配-提取储备基金 Profit appropriation - reserve fund j""u:l^+x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,.x1+9X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !sK{:6
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利润分配-利润归还投资 Profit appropriation - return investment by profit Ag#p )
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,^`+mP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j]M$>2;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jbMzcn~ehI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _u]Wr%D@
期初未分配利润 Retained earnings, beginning of the year {CYFM[V
资本公积-股本溢价 Capital surplus - share premium 7o'kdYJzo
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )LKutN?tBy
资本公积-接受现金捐赠 Capital surplus - cash donation U43PHcv_
资本公积-股权投资准备 Capital surplus - investment reserve X3<<f`X
资本公积-拨款转入 Capital surplus - subsidiary 1`X{$mxw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation '<4/Md[
资本公积-其他 Capital surplus - others gdNE
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Jd7+~isu~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BQ2DQ7q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :
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盈余公积-储备基金 Surplus reserve - reserve fund ~eA7:dZLb
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1vx:`2 A4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g(
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主营业务收入 Sales l"*zr ;#
主营业务成本 Cost of sales b:+.Y$%F-
主营业务税金及附加 Sales tax H+;>>|+:~
营业费用 Operating expenses :>\ i
管理费用 General and administrative expenses 118A6qyi
财务费用 Financial expenses ROW8YTYb
投资收益 Investment income Go=MG:`
其他业务收入 Other operating income CRw.UC\
营业外收入 Non-operating income nB`pfg
补贴收入 Subsidy income :BNqr[=b
其他业务支出 Other operating expenses ")i4w{_y
营业外支出 Non-operating expenses 3.xsCcmP
所得税 Income tax ?2E@)7
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