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 。 )JMqC+J3*t
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现金 Cash in hand Nd8>p.iqO
银行存款 Cash in bank wt($trJ
其他货币资金-外埠存款Other monetary assets - cash in other cities \gA!)q.;
其他货币资金-银行本票 Other monetary assets - cashier‘s check C'R9Nn'
其他货币资金-银行汇票 Other monetary assets - bank draft \o<ucp\J
其他货币资金-信用卡 Other monetary assets - credit cards 2D 4,#X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit =Rd`"]Mnfb
其他货币资金-存出投资款 Other monetary assets - cash for investment 2|pTw5z~
短期投资-股票投资 Investments - Short term - stocks 0`/G(ukO
短期投资-债券投资 Investments - Short term - bonds ~aC ?M&
短期投资-基金投资 Investments - Short term - funds s-p)^B
短期投资-其他投资 Investments - Short term - others 4v[y^P
短期投资跌价准备 Provision for short-term investment b]u$!W
长期股权投资-股票投资 Long term equity investment - stocks (\\;A?
长期股权投资-其他股权投资 Long term equity investment - others +\!.X_Ij
长期债券投资-债券投资 Long term securities investemnt - bonds ki1(b]rf
长期债券投资-其他债权投资 Long term securities investment - others o78u>O y
长期投资减值准备 Provision for long-term investment Q)75?mn
应收票据 Notes receivable %H{pU:[5*
应收股利 Dividends receivable rr#nBhh8
应收利息 Interest receivable *-0s
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应收帐款 Trade debtors hHJiGVJ=V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `[H^`
预付帐款 Prepayment
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应收补贴款 Allowance receivable $;v! ,>
其他应收款 Other debtors ^s~)"2 g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /HIyQW\Ki-
其他流动资产 Other current assets J[lC$X[
物资采购 Purchase r]9-~1T
原材料 Raw materials aH}/+Hu-
包装物 Packing materials 9xA4;)36
低值易耗品 Low value consumbles @O"7@%nu
材料成本差异 Material cost difference uFr12ZFgK
自制半成品 Self-manufactured goods .W]k8N E
库存商品 Finished goods h'y"`k-
商品进销差价 Difference between purchase & sales of commodities Vh-8pFt
委托加工物资 Consigned processiong material M CC4'
委托代销商品 Consignment-out n#!c!EfG
受托代销商品 Consignment-in ; Y/nS
分期收款发出商品 Goods on instalment sales Es>' N3A
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存货跌价准备 Provision for obsolete stocks PUQ",;&y1
待摊费用 Prepaid expenses i(~DhXz*T
待处理流动资产损益 Unsettled G/L on current assets ElO|6kOBYG
待处理固定资产损益 Unsettled G/L on fixed assets } c
G)$E
委托贷款-本金 Consignment loan - principle ]_C"A
委托贷款-利息 Consignment loan - interest RV~t%Sw^
委托贷款-减值准备 Consignment loan - provision ni;)6,i
固定资产-房屋建筑物 Fixed assets - Buildings i1evB9FZ1z
固定资产-机器设备 Fixed assets - Plant and machinery fcq8aW/z_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `v-[&
固定资产-运输设备 Fixed assets - Automobiles )kep:-wm
累计折旧 Accumulated depreciation j]Gn\QF
固定资产减值准备 Impairment of fixed assets JrcbJt
工程物资-专用材料 Project material - specific materials (xgw';g
工程物资-专用设备 Project material - specific equipment $RDlM
工程物资-预付大型设备款 Project material - prepaid for equipment A]c'TT@6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4/
` *mPW
在建工程 Construction in progress OIKx:&uIk
在建工程减值准备 Impairment of construction in progress uV:R3#^
固定资产清理 Disposal of fixed assets n/KO{:
无形资产-专利权 Intangible assets - patent |d0ZB_ci
无形资产-非专利技术 Intangible assets - industrial property and know-how Y` }X5(A@
无形资产-商标权 Intangible assets - trademark rights EE9w^.3a
无形资产-土地使用权 Intangible assets - land use rights 1ksFxpE
无形资产-商誉 Intangible assets - goodwill S
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无形资产减值准备 Impairment of intangible assets (dlp5:lQz
长期待摊费用 Deferred assets gnJ8tuS
未确认融资费用 Unrecognized finance fees b8K]>yDAh
其他长期资产 Other long term assets *RkUF!)(
递延税款借项 Deferred assets debits k;\gYb%L
应付票据 Notes payable }=X: F1S
应付帐款 Trade creditors DS?.'"n[u
预收帐款 Adanvances from customers 96w2qgc2
代销商品款 Consignment-in payables ?R]`M_^&u!
其他应交款 Other payable to government um%_kX
其他应付款 Other creditors N
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应付股利 Proposed dividends 2E }vuw=c
待转资产价值 Donated assets `D
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预计负债 Accrued liabilities biHacm
应付短期债券 Short-term debentures payable &
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其他流动负债 Other current liabilities "$(+M t^
预提费用 Accrued expenses "pkdZ
应付工资 Payroll payable <WP@q&^k\
应付福利费 Welfare payable +q&Hj|;8r
短期借款-抵押借款 Bank loans - Short term - pledged I|rb"bG
短期借款-信用借款 Bank loans - Short term - credit I)mB]j
短期借款-担保借款 Bank loans - Short term - guaranteed <Yki8
一年内到期长期借款 Long term loans due within one year %`F;i)Zz
一年内到期长期应付款 Long term payable due within one year vRe{B7}p;
长期借款 Bank loans - Long term i#-v4g
应付债券-债券面值 Bond payable - Par value X&9:^$m
应付债券-债券溢价 Bond payable - Excess 1(DiV#epG
应付债券-债券折价 Bond payable - Discount ;VE y{%nF
应付债券-应计利息 Bond payable - Accrued interest HAjl[c
长期应付款 Long term payable JpS}X\]i
专项应付款 Specific payable ^fsMf
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其他长期负债 Other long term liabilities }JFTe
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应交税金-所得税 Tax payable - income tax [6a-d>e{
应交税金-增值税 Tax payable - VAT t@!n?j
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应交税金-营业税 Tax payable - business tax JmCMFqB9
应交税金-消费税 Tax payable - consumable tax sZrVANyqb
应交税金-其他 Tax payable - others tA#Pc6zBuC
递延税款贷项 Deferred taxation credit <>6j>w_|
股本 Share capital g-qXS]y7
已归还投资 Investment returned @` KYgjjH
利润分配-其他转入 Profit appropriation - other transfer in lp}S'^ y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q]9$dr=Kk0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v@$N,g
利润分配-提取储备基金 Profit appropriation - reserve fund N|DfE{,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LGt>=|=bj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M!,H0(@G
利润分配-利润归还投资 Profit appropriation - return investment by profit 2j+w5KvU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CNN9a7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve irQ'Rm[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :7K
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wsmgkg
期初未分配利润 Retained earnings, beginning of the year [rx9gOOa&
资本公积-股本溢价 Capital surplus - share premium _V$'nz#>e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uo`R
资本公积-接受现金捐赠 Capital surplus - cash donation iTHwH{!
资本公积-股权投资准备 Capital surplus - investment reserve ~kZdep^
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资本公积-拨款转入 Capital surplus - subsidiary *X.1b!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2iNLm6"
资本公积-其他 Capital surplus - others jz8u'y[n7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z>PVv)X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zA5nr`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nkHl;;WJ
盈余公积-储备基金 Surplus reserve - reserve fund DZ|*hQU>K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d<-f:}^k0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %O`@}Tg
主营业务收入 Sales -K/+}4i3N
主营业务成本 Cost of sales |mtW)
主营业务税金及附加 Sales tax $0[T<]{/?
营业费用 Operating expenses DvH-M3
管理费用 General and administrative expenses "VZ1LV
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财务费用 Financial expenses JX0M3|I=
投资收益 Investment income b~zSsws.
其他业务收入 Other operating income R&cTMd
营业外收入 Non-operating income l>\EkUT
补贴收入 Subsidy income n=!T(Hk
其他业务支出 Other operating expenses 7
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营业外支出 Non-operating expenses SXw r$)4_
所得税 Income tax lgews"
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