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 。 UtYwG#/w
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现金 Cash in hand 7x//4G
银行存款 Cash in bank Y |'}VU
其他货币资金-外埠存款Other monetary assets - cash in other cities 2!Sl!x+i\'
其他货币资金-银行本票 Other monetary assets - cashier‘s check o%)38T*n3
其他货币资金-银行汇票 Other monetary assets - bank draft [I2vg<my
其他货币资金-信用卡 Other monetary assets - credit cards s]'EIw}mo
其他货币资金-信用证保证金 Other monetary assets - L/C deposit =l+~}/7'Z
其他货币资金-存出投资款 Other monetary assets - cash for investment j:P(,M[
短期投资-股票投资 Investments - Short term - stocks m
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短期投资-债券投资 Investments - Short term - bonds H*E4+3y
短期投资-基金投资 Investments - Short term - funds Ac8t>;=&
短期投资-其他投资 Investments - Short term - others %shCqS
短期投资跌价准备 Provision for short-term investment ~jDf,a2
长期股权投资-股票投资 Long term equity investment - stocks _0h)O
长期股权投资-其他股权投资 Long term equity investment - others $b`~K MO
长期债券投资-债券投资 Long term securities investemnt - bonds &\L\n}i-
长期债券投资-其他债权投资 Long term securities investment - others :7[4wQDt4
长期投资减值准备 Provision for long-term investment kX "*kD
应收票据 Notes receivable fp?cb2'7
应收股利 Dividends receivable :]uz0s`>
应收利息 Interest receivable G^2%F5@
应收帐款 Trade debtors "a=dx|
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3F?_{A
预付帐款 Prepayment P&5kO;ia
应收补贴款 Allowance receivable EPd
其他应收款 Other debtors +~\ 1g^h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,?(U4pzX
其他流动资产 Other current assets e_3($pj
物资采购 Purchase -h%1rw
原材料 Raw materials gtRVXgI
包装物 Packing materials @~C
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低值易耗品 Low value consumbles MwTouEGGgA
材料成本差异 Material cost difference s7"5NU-
自制半成品 Self-manufactured goods nXAGwU8a
库存商品 Finished goods 4`]
商品进销差价 Difference between purchase & sales of commodities dLtmG:II
委托加工物资 Consigned processiong material @YHt[>*S
委托代销商品 Consignment-out BNq6dz$ J
受托代销商品 Consignment-in oz&RNB.K
分期收款发出商品 Goods on instalment sales G0b##-.'^
存货跌价准备 Provision for obsolete stocks w On*QO[
待摊费用 Prepaid expenses 1HBWOV7z.?
待处理流动资产损益 Unsettled G/L on current assets -muP.h/
待处理固定资产损益 Unsettled G/L on fixed assets q$7/X;A
委托贷款-本金 Consignment loan - principle FJ{6_=@D
委托贷款-利息 Consignment loan - interest rbc7CPq_^
委托贷款-减值准备 Consignment loan - provision $ 9
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固定资产-房屋建筑物 Fixed assets - Buildings vpz
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固定资产-机器设备 Fixed assets - Plant and machinery c_Jcy
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m_h$fT8
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固定资产-运输设备 Fixed assets - Automobiles U$Od)
累计折旧 Accumulated depreciation sfzDE&>'
固定资产减值准备 Impairment of fixed assets NKMVp/66D
工程物资-专用材料 Project material - specific materials 'H-hp
工程物资-专用设备 Project material - specific equipment 0S&C[I
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工程物资-预付大型设备款 Project material - prepaid for equipment 4azqH;i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }.r)
在建工程 Construction in progress O PJ(ub
在建工程减值准备 Impairment of construction in progress ?yKG\tPhM
固定资产清理 Disposal of fixed assets =k##*%
无形资产-专利权 Intangible assets - patent W<T
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无形资产-非专利技术 Intangible assets - industrial property and know-how BE)&.}l
无形资产-商标权 Intangible assets - trademark rights *X8Pa;x
无形资产-土地使用权 Intangible assets - land use rights 52.%f+Oa
无形资产-商誉 Intangible assets - goodwill GsU.Lkf
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets a^7QHYJ6
未确认融资费用 Unrecognized finance fees _71&".A
其他长期资产 Other long term assets &/8B
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递延税款借项 Deferred assets debits Q& S 7_
应付票据 Notes payable .$a|&P=S
应付帐款 Trade creditors <['ucp
预收帐款 Adanvances from customers N14Q4v-*x
代销商品款 Consignment-in payables
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其他应交款 Other payable to government =kjD ]+l
其他应付款 Other creditors Qq3>Xv <
应付股利 Proposed dividends %|B$y;q^3
待转资产价值 Donated assets wo9`-o6
预计负债 Accrued liabilities gdkHaLL"
应付短期债券 Short-term debentures payable g1I8_!}
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其他流动负债 Other current liabilities WXd#`f %
预提费用 Accrued expenses rm4t
应付工资 Payroll payable qAi:F=> X
应付福利费 Welfare payable {hVc,\A
短期借款-抵押借款 Bank loans - Short term - pledged RmJ|g<
短期借款-信用借款 Bank loans - Short term - credit K6s tkDhb
短期借款-担保借款 Bank loans - Short term - guaranteed BFZ\\rN`
一年内到期长期借款 Long term loans due within one year &(h@]F!
一年内到期长期应付款 Long term payable due within one year ce7$#
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长期借款 Bank loans - Long term ubQr[/
应付债券-债券面值 Bond payable - Par value B/dJ
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应付债券-债券溢价 Bond payable - Excess "rHPcp"m
应付债券-债券折价 Bond payable - Discount `a5,5}7v%`
应付债券-应计利息 Bond payable - Accrued interest 6W9lKD_i
长期应付款 Long term payable Z_s]2y1
专项应付款 Specific payable 3{M0iNc1
其他长期负债 Other long term liabilities .t.4y.
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应交税金-所得税 Tax payable - income tax *1h@Jb34
应交税金-增值税 Tax payable - VAT _mTNK^gB
应交税金-营业税 Tax payable - business tax n^` `)"
应交税金-消费税 Tax payable - consumable tax d(^3S>V|q
应交税金-其他 Tax payable - others kW&zk
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递延税款贷项 Deferred taxation credit 2XyC;RWJ%
股本 Share capital |8fdhqy_
已归还投资 Investment returned 9Us'Q{CD
利润分配-其他转入 Profit appropriation - other transfer in rges`&0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .J?RaH{i
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |Elz{i-
利润分配-提取储备基金 Profit appropriation - reserve fund h
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]F #0to
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit 2=$ F*B>9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k#G+<7c<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;}'Z2gZB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8#IEE|1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p1s|JI
期初未分配利润 Retained earnings, beginning of the year o(D6
资本公积-股本溢价 Capital surplus - share premium 0aGAF ]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3935cxT1U
资本公积-接受现金捐赠 Capital surplus - cash donation -Fc 9mv(H
资本公积-股权投资准备 Capital surplus - investment reserve 5uU{!JuSa
资本公积-拨款转入 Capital surplus - subsidiary o<rbC <
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation =z'533C
资本公积-其他 Capital surplus - others $'KhA6u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VM+l9
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ryn@">sVI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EGjzjuJu{
盈余公积-储备基金 Surplus reserve - reserve fund Vk%W4P"l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LG'1^W{a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aZ}z/.b]
主营业务收入 Sales 1~vv<`-
主营业务成本 Cost of sales @'"7[k!y;
主营业务税金及附加 Sales tax W3&~[DS@~
营业费用 Operating expenses X
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管理费用 General and administrative expenses ZK8DziO
财务费用 Financial expenses 9g7Ok9dF
投资收益 Investment income }3R:7N`,|
其他业务收入 Other operating income h8P_/.+g|V
营业外收入 Non-operating income soqnr"
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补贴收入 Subsidy income $}P>_bq
其他业务支出 Other operating expenses =6BI[_0
营业外支出 Non-operating expenses q,]57s
所得税 Income tax fa,;Sw
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