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 。 ,{at?y*
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现金 Cash in hand ~3 (>_
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银行存款 Cash in bank &x #5-O'
其他货币资金-外埠存款Other monetary assets - cash in other cities )]R8
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ZC-N4ESr
其他货币资金-银行汇票 Other monetary assets - bank draft @gz?T;EC
其他货币资金-信用卡 Other monetary assets - credit cards JTJ4a8DE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `^[ra%a
其他货币资金-存出投资款 Other monetary assets - cash for investment &aOOG8l
短期投资-股票投资 Investments - Short term - stocks 3
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短期投资-债券投资 Investments - Short term - bonds yAe}O#dy
短期投资-基金投资 Investments - Short term - funds {n'}S(
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment v/
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长期股权投资-股票投资 Long term equity investment - stocks oJy/PR3
长期股权投资-其他股权投资 Long term equity investment - others S]m[$)U%@
长期债券投资-债券投资 Long term securities investemnt - bonds qE[}Cf]X
长期债券投资-其他债权投资 Long term securities investment - others P/5r(l5
长期投资减值准备 Provision for long-term investment ]&
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应收票据 Notes receivable x1h!_^(QfF
应收股利 Dividends receivable 5KzU&!Zh9
应收利息 Interest receivable WYL.J5O
应收帐款 Trade debtors 8iRQPV-"_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors C&gJP7 UF
预付帐款 Prepayment S"l&=J2dc
应收补贴款 Allowance receivable ^M"g5+q
其他应收款 Other debtors pppbn]%Ob
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T5)?6i-N
其他流动资产 Other current assets uwJkqlUOz
物资采购 Purchase <U*d
原材料 Raw materials lk|/N^8M
包装物 Packing materials 04:Dbt~=?p
低值易耗品 Low value consumbles |u[gI+TUE
材料成本差异 Material cost difference A@ +.[[
自制半成品 Self-manufactured goods QHK$
库存商品 Finished goods !=pemLvH
商品进销差价 Difference between purchase & sales of commodities S{ !hpq~o
委托加工物资 Consigned processiong material aU@z\sQ
委托代销商品 Consignment-out 2Xosj(H
受托代销商品 Consignment-in l_WY];a
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks V#gXchH[L
待摊费用 Prepaid expenses i2DR}%U
待处理流动资产损益 Unsettled G/L on current assets U,N4+F}FR
待处理固定资产损益 Unsettled G/L on fixed assets 'J}lnt[V
委托贷款-本金 Consignment loan - principle p%BO:%v
委托贷款-利息 Consignment loan - interest u|E,Wy1
委托贷款-减值准备 Consignment loan - provision :L,]<n
固定资产-房屋建筑物 Fixed assets - Buildings &
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固定资产-机器设备 Fixed assets - Plant and machinery 5"+* c@L
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6tM{cK%v1
固定资产-运输设备 Fixed assets - Automobiles YA jk'
累计折旧 Accumulated depreciation w jF\>
固定资产减值准备 Impairment of fixed assets HhO$`YZ%>
工程物资-专用材料 Project material - specific materials O`eNuQSv
工程物资-专用设备 Project material - specific equipment Tn|reXc0e
工程物资-预付大型设备款 Project material - prepaid for equipment BLRrHaX0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Z6I!4K
在建工程 Construction in progress \hz)oC
在建工程减值准备 Impairment of construction in progress u4Sa4o
固定资产清理 Disposal of fixed assets V+ Z22
无形资产-专利权 Intangible assets - patent I('l)^m%
无形资产-非专利技术 Intangible assets - industrial property and know-how Oe?nX>
无形资产-商标权 Intangible assets - trademark rights ?~$y3<[
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill m~v
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无形资产减值准备 Impairment of intangible assets *UTk. :G5
长期待摊费用 Deferred assets U[ed#9l>
未确认融资费用 Unrecognized finance fees qQb8K+ t
其他长期资产 Other long term assets uQDu<@5^[
递延税款借项 Deferred assets debits @U}UC G7+
应付票据 Notes payable x-"7{@lz
应付帐款 Trade creditors WrV|<%EQh
预收帐款 Adanvances from customers Rj8l]m6U9
代销商品款 Consignment-in payables rpvm].4
其他应交款 Other payable to government D^pAf/ek@i
其他应付款 Other creditors wZ\0<skU
应付股利 Proposed dividends E'C[+iK6,
待转资产价值 Donated assets :=/DF
预计负债 Accrued liabilities ]b[3 th*
应付短期债券 Short-term debentures payable B::vOg77
其他流动负债 Other current liabilities N7[~Y2i
预提费用 Accrued expenses zw0p}
应付工资 Payroll payable OSBE5
应付福利费 Welfare payable TnC'<zm9!
短期借款-抵押借款 Bank loans - Short term - pledged )TLDNpH?J
短期借款-信用借款 Bank loans - Short term - credit [=iq4F'7
短期借款-担保借款 Bank loans - Short term - guaranteed E yNCky
一年内到期长期借款 Long term loans due within one year Zy<0'k%U
一年内到期长期应付款 Long term payable due within one year d00r&Mc
长期借款 Bank loans - Long term 3[c54S+(U
应付债券-债券面值 Bond payable - Par value n4ISHxM
应付债券-债券溢价 Bond payable - Excess -+z^{*\;N
应付债券-债券折价 Bond payable - Discount v>,XJ 7P
应付债券-应计利息 Bond payable - Accrued interest S_)va#b#
长期应付款 Long term payable ;;2s{{(R
专项应付款 Specific payable jWm<!<~
其他长期负债 Other long term liabilities D =3NI
应交税金-所得税 Tax payable - income tax :5dq<>~
应交税金-增值税 Tax payable - VAT #PiW\Tq
应交税金-营业税 Tax payable - business tax 3o1j l2n
应交税金-消费税 Tax payable - consumable tax |{$Vk%cUE
应交税金-其他 Tax payable - others RW3&]l=
递延税款贷项 Deferred taxation credit 1(-)$m8}
股本 Share capital +UB. M
已归还投资 Investment returned Alrk3I3{
利润分配-其他转入 Profit appropriation - other transfer in cc@y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ETmfy}V8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^mH^cP?/
利润分配-提取储备基金 Profit appropriation - reserve fund |d{4_o90
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \KTX{qI"f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +] FdgmK:
利润分配-利润归还投资 Profit appropriation - return investment by profit #zfBNkk &@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w|N LK
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rK"x92P0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q$\KE4v"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares . }^m8PP
期初未分配利润 Retained earnings, beginning of the year WzF/wzR
资本公积-股本溢价 Capital surplus - share premium huO_ARwK'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0;)4.*t
资本公积-接受现金捐赠 Capital surplus - cash donation pJV<#<#Z
资本公积-股权投资准备 Capital surplus - investment reserve C}7Sh6
资本公积-拨款转入 Capital surplus - subsidiary b8Y-!]F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6<gh:vj
资本公积-其他 Capital surplus - others BeBa4s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M-eX>}CDm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UZqr6A(/H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ) !3sB{H
盈余公积-储备基金 Surplus reserve - reserve fund 1X]?-+',.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \\6/"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gd2cwnP
主营业务收入 Sales oPl^tzO
主营业务成本 Cost of sales BjSLbw-C
主营业务税金及附加 Sales tax ,|D<De\v&
营业费用 Operating expenses ^`ny]3JA
管理费用 General and administrative expenses iXI >>9
财务费用 Financial expenses 0ZTT^2R
投资收益 Investment income O
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其他业务收入 Other operating income VTS8IXz
营业外收入 Non-operating income N
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补贴收入 Subsidy income Y'0H2B8
其他业务支出 Other operating expenses b0t/~]9G
营业外支出 Non-operating expenses ht)J#Di
所得税 Income tax Re-4y5f
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