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 。 Up{[baWF
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现金 Cash in hand y6nP=g|')>
银行存款 Cash in bank Jqj!k*=/
其他货币资金-外埠存款Other monetary assets - cash in other cities Z#Mm4(KNh
其他货币资金-银行本票 Other monetary assets - cashier‘s check Fp/{L
其他货币资金-银行汇票 Other monetary assets - bank draft !HvA5'|:}
其他货币资金-信用卡 Other monetary assets - credit cards 8cG?p
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -N8rs[c
其他货币资金-存出投资款 Other monetary assets - cash for investment F{0\a;U@^
短期投资-股票投资 Investments - Short term - stocks oT-gZedW(
短期投资-债券投资 Investments - Short term - bonds m<h%BDSzr{
短期投资-基金投资 Investments - Short term - funds SLKplLO
短期投资-其他投资 Investments - Short term - others kJJT`Ba&/
短期投资跌价准备 Provision for short-term investment BM<q;;pO
长期股权投资-股票投资 Long term equity investment - stocks zY*9M3(X
长期股权投资-其他股权投资 Long term equity investment - others dymq
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长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others 6nZ]y&$G-k
长期投资减值准备 Provision for long-term investment {Sf[<I
应收票据 Notes receivable
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应收股利 Dividends receivable f' ?/P~[
应收利息 Interest receivable {V6&((E8
应收帐款 Trade debtors Ca|egQv
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z:>cQUYl
预付帐款 Prepayment 17
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应收补贴款 Allowance receivable 4.!1odKp
其他应收款 Other debtors eX+36VG\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fzIs^(:fl
其他流动资产 Other current assets |NuMDVd+s
物资采购 Purchase ISGw}# }]?
原材料 Raw materials <y@vv
包装物 Packing materials M7TLQqaF
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference 7%y$^B
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自制半成品 Self-manufactured goods ,^:{!?v
库存商品 Finished goods i"h\*B=
商品进销差价 Difference between purchase & sales of commodities J8qFdNK
委托加工物资 Consigned processiong material T Rv
委托代销商品 Consignment-out tm+*ik=x|
受托代销商品 Consignment-in 'z ?Hv
分期收款发出商品 Goods on instalment sales *'>_X X
存货跌价准备 Provision for obsolete stocks B*Tn@t W
待摊费用 Prepaid expenses Q;]JVT1
待处理流动资产损益 Unsettled G/L on current assets n 9B5D:.G
待处理固定资产损益 Unsettled G/L on fixed assets F\m^slsu7=
委托贷款-本金 Consignment loan - principle V|8'3=Z=
委托贷款-利息 Consignment loan - interest P8eCaZg?(3
委托贷款-减值准备 Consignment loan - provision |J-X3`^\H
固定资产-房屋建筑物 Fixed assets - Buildings JOJ.79CT
固定资产-机器设备 Fixed assets - Plant and machinery ek][^^4o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \ %Mcvb.?
固定资产-运输设备 Fixed assets - Automobiles dua F?\vv
累计折旧 Accumulated depreciation 32wtN8kx
固定资产减值准备 Impairment of fixed assets qYK^S4L
工程物资-专用材料 Project material - specific materials ], lLDUZ\
工程物资-专用设备 Project material - specific equipment E_
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工程物资-预付大型设备款 Project material - prepaid for equipment .KrLvic
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Gy
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在建工程 Construction in progress \Y4(+t=4
在建工程减值准备 Impairment of construction in progress yaR>?[h
固定资产清理 Disposal of fixed assets > Vm}u`x
无形资产-专利权 Intangible assets - patent q`9.@u@ a
无形资产-非专利技术 Intangible assets - industrial property and know-how L/i'6(="
无形资产-商标权 Intangible assets - trademark rights J :O!4gI
无形资产-土地使用权 Intangible assets - land use rights l77 -I:
无形资产-商誉 Intangible assets - goodwill Db|f"3rq?
无形资产减值准备 Impairment of intangible assets Nx 42k|8
长期待摊费用 Deferred assets t<45[~[
未确认融资费用 Unrecognized finance fees 7m2iL#5[
其他长期资产 Other long term assets \D@j`o
递延税款借项 Deferred assets debits y!b2;- Dp
应付票据 Notes payable $gl|^c\
应付帐款 Trade creditors 3Bl|~K;-
预收帐款 Adanvances from customers 90vWqL!
代销商品款 Consignment-in payables dla_uXtM6
其他应交款 Other payable to government E=I'$*C\D
其他应付款 Other creditors bBi>BP=
应付股利 Proposed dividends [+\He/M6
待转资产价值 Donated assets i]ZGq7YJ%
预计负债 Accrued liabilities rS [4Pey
应付短期债券 Short-term debentures payable "S;4hO
其他流动负债 Other current liabilities Cog }a
预提费用 Accrued expenses RN`TUCQL
应付工资 Payroll payable tK3$,9+
应付福利费 Welfare payable ?/.])'&b
短期借款-抵押借款 Bank loans - Short term - pledged *y4DK6OFe
短期借款-信用借款 Bank loans - Short term - credit %r^tZ ;;l
短期借款-担保借款 Bank loans - Short term - guaranteed &{Z+p(3Gj
一年内到期长期借款 Long term loans due within one year Nw"df=,{
一年内到期长期应付款 Long term payable due within one year sl$6Zv-l%0
长期借款 Bank loans - Long term TCp9C1Q4
应付债券-债券面值 Bond payable - Par value wq?"NQ?O<
应付债券-债券溢价 Bond payable - Excess /4;mj
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应付债券-债券折价 Bond payable - Discount uuM1_nD[
应付债券-应计利息 Bond payable - Accrued interest WSozDNF!'f
长期应付款 Long term payable (dg,w*t
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专项应付款 Specific payable gt8dFcm|s
其他长期负债 Other long term liabilities WOO3z5 La
应交税金-所得税 Tax payable - income tax :Racu;xf
应交税金-增值税 Tax payable - VAT <-1:o*8:}
应交税金-营业税 Tax payable - business tax /we]i1-9
应交税金-消费税 Tax payable - consumable tax cxR.:LD}
应交税金-其他 Tax payable - others &
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递延税款贷项 Deferred taxation credit }1 O"?6
股本 Share capital ;Rv WF )
已归还投资 Investment returned G8}owszT
利润分配-其他转入 Profit appropriation - other transfer in vv)q&,<c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;MQl.?vj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "}X+vd``
利润分配-提取储备基金 Profit appropriation - reserve fund !$NK7-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9wx]xg4l"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "M:ui0YP
利润分配-利润归还投资 Profit appropriation - return investment by profit ~7b#BXzP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?b7ttlX{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uihH")Mo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eBa#Z1Z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |Ua);B ~F
期初未分配利润 Retained earnings, beginning of the year GbLHzw
资本公积-股本溢价 Capital surplus - share premium Kb]}p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S:z|"u:+
资本公积-接受现金捐赠 Capital surplus - cash donation mX>N1zAz
资本公积-股权投资准备 Capital surplus - investment reserve LGc8w>q
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资本公积-拨款转入 Capital surplus - subsidiary S:{xx`6K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +X#6dv$
资本公积-其他 Capital surplus - others iY
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6D| F1UFU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *-ys}sX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =R:O`qdC4e
盈余公积-储备基金 Surplus reserve - reserve fund @:im/SE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GJWGT`"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f@`|2wG
主营业务收入 Sales *SJ[~
主营业务成本 Cost of sales /,SVG1
主营业务税金及附加 Sales tax TFOx=_.%i
营业费用 Operating expenses C[fefV9g2
管理费用 General and administrative expenses sSh." H
财务费用 Financial expenses F=Xb_Gd`
投资收益 Investment income dA~_[x:Z
其他业务收入 Other operating income bj`GGxzOb
营业外收入 Non-operating income Hya.OW{
补贴收入 Subsidy income O)W+rmToI
其他业务支出 Other operating expenses @|cHDltH
营业外支出 Non-operating expenses 1>[#./@
所得税 Income tax >&\.{ aj
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