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 。 G5l?c@
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现金 Cash in hand
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银行存款 Cash in bank `] fud{
其他货币资金-外埠存款Other monetary assets - cash in other cities {s{b
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其他货币资金-银行本票 Other monetary assets - cashier‘s check q
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其他货币资金-银行汇票 Other monetary assets - bank draft $~;h}I
其他货币资金-信用卡 Other monetary assets - credit cards Yl$R$u)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1(YEOZ
其他货币资金-存出投资款 Other monetary assets - cash for investment M+|J;caX
短期投资-股票投资 Investments - Short term - stocks w;OvZo|
短期投资-债券投资 Investments - Short term - bonds fO UW{s
短期投资-基金投资 Investments - Short term - funds m)1+D"z
短期投资-其他投资 Investments - Short term - others swTur
短期投资跌价准备 Provision for short-term investment @CB&*VoB
长期股权投资-股票投资 Long term equity investment - stocks F
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长期股权投资-其他股权投资 Long term equity investment - others .%"s|
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长期债券投资-债券投资 Long term securities investemnt - bonds E2nsBP=5C
长期债券投资-其他债权投资 Long term securities investment - others #Fwf]{J
长期投资减值准备 Provision for long-term investment H6oU Ne
应收票据 Notes receivable {CaTu5\
应收股利 Dividends receivable SDbR(oV
应收利息 Interest receivable P}re"<MD
应收帐款 Trade debtors T?4
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors j3Yz=bsQ{c
预付帐款 Prepayment @ L=dcO{r
应收补贴款 Allowance receivable CG0jZB#u
其他应收款 Other debtors i]{-KZC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors lP;X=X>
其他流动资产 Other current assets q}+Fm?B
物资采购 Purchase V4CL%i
原材料 Raw materials Z(|'zA
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包装物 Packing materials |=rb#z&
低值易耗品 Low value consumbles +t
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材料成本差异 Material cost difference s#*
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自制半成品 Self-manufactured goods {aoG60N
库存商品 Finished goods xgQ&'&7l
商品进销差价 Difference between purchase & sales of commodities \2^_v'
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委托加工物资 Consigned processiong material 45(n!"u65
委托代销商品 Consignment-out
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受托代销商品 Consignment-in 84f~.45
分期收款发出商品 Goods on instalment sales V"u .u
存货跌价准备 Provision for obsolete stocks N ]|P||fC
待摊费用 Prepaid expenses LDgGVl
待处理流动资产损益 Unsettled G/L on current assets aWk1D.
待处理固定资产损益 Unsettled G/L on fixed assets 0K:3?Ik
委托贷款-本金 Consignment loan - principle y{#9&ct&
委托贷款-利息 Consignment loan - interest sKniqWi
委托贷款-减值准备 Consignment loan - provision JBMJR
固定资产-房屋建筑物 Fixed assets - Buildings ',l}$]y5
固定资产-机器设备 Fixed assets - Plant and machinery 2_C&p6VGj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o/\f+iz7
固定资产-运输设备 Fixed assets - Automobiles mGC! 7^_D`
累计折旧 Accumulated depreciation sIz*r Gz
固定资产减值准备 Impairment of fixed assets I=c}6
工程物资-专用材料 Project material - specific materials RA3!k&8?#
工程物资-专用设备 Project material - specific equipment !WgVk7aP`
工程物资-预付大型设备款 Project material - prepaid for equipment XdV(=PS!a@
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5tUN'KEbN
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress =;m;r!,K
固定资产清理 Disposal of fixed assets ~ \3j{pr
无形资产-专利权 Intangible assets - patent 8h$f6 JE
无形资产-非专利技术 Intangible assets - industrial property and know-how }HLV'^"k
无形资产-商标权 Intangible assets - trademark rights "yG*Kh7ur
无形资产-土地使用权 Intangible assets - land use rights cz.,QIt_
无形资产-商誉 Intangible assets - goodwill h7
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无形资产减值准备 Impairment of intangible assets Jf3xK"in
长期待摊费用 Deferred assets ;vp[J&=
未确认融资费用 Unrecognized finance fees PlC8&$
其他长期资产 Other long term assets \ ~uY);
递延税款借项 Deferred assets debits Scz/2v
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应付票据 Notes payable ?Vo/mtbY5X
应付帐款 Trade creditors b75en{aDi*
预收帐款 Adanvances from customers %"=qdBuk
代销商品款 Consignment-in payables )Q)H!yin
其他应交款 Other payable to government f~Ve7
其他应付款 Other creditors )o N#%%SB<
应付股利 Proposed dividends @lu`oyM
待转资产价值 Donated assets S*Hv2sl
预计负债 Accrued liabilities 4&_|m
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应付短期债券 Short-term debentures payable 2&KM&NX~
其他流动负债 Other current liabilities BW5! @D2
预提费用 Accrued expenses -esq]c%3
应付工资 Payroll payable " ,>,t_J
应付福利费 Welfare payable jImw_Q
短期借款-抵押借款 Bank loans - Short term - pledged Bnu5\P
短期借款-信用借款 Bank loans - Short term - credit `\M}~
短期借款-担保借款 Bank loans - Short term - guaranteed GSa U:A
一年内到期长期借款 Long term loans due within one year 1Farix1YDq
一年内到期长期应付款 Long term payable due within one year 0s o27k
长期借款 Bank loans - Long term h%+
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应付债券-债券面值 Bond payable - Par value c?7Wjy
应付债券-债券溢价 Bond payable - Excess _2wH4^Vb
应付债券-债券折价 Bond payable - Discount /
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应付债券-应计利息 Bond payable - Accrued interest ;Vlt4,s)
长期应付款 Long term payable [l:}#5\]4
专项应付款 Specific payable ;(0|2I'"
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 Q/y"W,H#
应交税金-增值税 Tax payable - VAT JzZ@Z8%a;
应交税金-营业税 Tax payable - business tax oQ/ Dg+Xp
应交税金-消费税 Tax payable - consumable tax pGT?=/=*
应交税金-其他 Tax payable - others Rpou.RrXR7
递延税款贷项 Deferred taxation credit .e1Yd8
股本 Share capital g$9EI\a
已归还投资 Investment returned x/,(G~
利润分配-其他转入 Profit appropriation - other transfer in !6pE0(V^+4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @zq]vX-A_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m={TBV,L
利润分配-提取储备基金 Profit appropriation - reserve fund uj^l&"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fz1K*xx'
利润分配-利润归还投资 Profit appropriation - return investment by profit -0:Equ?pz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qJ%AbdOI8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M)Z3q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~=i<O&nai
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @; 0t+
期初未分配利润 Retained earnings, beginning of the year VB&`g<
资本公积-股本溢价 Capital surplus - share premium 0o_wy1O1,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o@W:PmKW
资本公积-接受现金捐赠 Capital surplus - cash donation l2
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资本公积-股权投资准备 Capital surplus - investment reserve Jt|W
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资本公积-拨款转入 Capital surplus - subsidiary -YJ4-]Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^J?y
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资本公积-其他 Capital surplus - others o~tL;(sz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *Fu;sR2y%:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =VvQ2Y0h8
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 }&Kl)2:O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U?&&yynK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {/}p
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主营业务收入 Sales m'YYkq(5%Z
主营业务成本 Cost of sales L{u
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主营业务税金及附加 Sales tax P^J #;{R
营业费用 Operating expenses N)Qz:o0W
管理费用 General and administrative expenses mz?1J4rt
财务费用 Financial expenses P?$Iht.^
投资收益 Investment income (c|Ry[$|
其他业务收入 Other operating income % h"%G=:
营业外收入 Non-operating income {1m.d;(1
补贴收入 Subsidy income qfa[KD)!aB
其他业务支出 Other operating expenses Ot([5/K
营业外支出 Non-operating expenses
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所得税 Income tax ^gdv:[m
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