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 。 L`"V_
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现金 Cash in hand =kBN&v_(!
银行存款 Cash in bank d^d+8R
其他货币资金-外埠存款Other monetary assets - cash in other cities ,n&Lp
其他货币资金-银行本票 Other monetary assets - cashier‘s check I8{
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其他货币资金-银行汇票 Other monetary assets - bank draft M[ ON2P;
其他货币资金-信用卡 Other monetary assets - credit cards 6bT>
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5jH
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其他货币资金-存出投资款 Other monetary assets - cash for investment 'Ej+Jczzpp
短期投资-股票投资 Investments - Short term - stocks )Kq@ m1>@
短期投资-债券投资 Investments - Short term - bonds @x_0AkZU
短期投资-基金投资 Investments - Short term - funds L)"CE].
短期投资-其他投资 Investments - Short term - others t)4]2z)$
短期投资跌价准备 Provision for short-term investment )&qr2Cm*
长期股权投资-股票投资 Long term equity investment - stocks n2Ew0
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长期股权投资-其他股权投资 Long term equity investment - others W6V((84(O
长期债券投资-债券投资 Long term securities investemnt - bonds b
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长期债券投资-其他债权投资 Long term securities investment - others 3;3 cTXR?=
长期投资减值准备 Provision for long-term investment f(T`(pX0V
应收票据 Notes receivable 9hjzOJPuga
应收股利 Dividends receivable nxe9^h7m
应收利息 Interest receivable ':]Hj8t_
应收帐款 Trade debtors NYc ;Zwv9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors v[O?7Np
预付帐款 Prepayment r(JP&
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应收补贴款 Allowance receivable &.P G2f*
其他应收款 Other debtors %uvA3N>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0 KA@]!
其他流动资产 Other current assets XHh*6Yt_ (
物资采购 Purchase -?NAA]P5c@
原材料 Raw materials F12$BKDH
包装物 Packing materials mQ2=t%
低值易耗品 Low value consumbles (W?t'J^#
材料成本差异 Material cost difference 3ej[
自制半成品 Self-manufactured goods K?>sP%m)
库存商品 Finished goods #x \YA#~
商品进销差价 Difference between purchase & sales of commodities ZP
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委托加工物资 Consigned processiong material svtqX-Vj"
委托代销商品 Consignment-out fpJ%{z2
受托代销商品 Consignment-in Q;GcV&f;f
分期收款发出商品 Goods on instalment sales ~
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存货跌价准备 Provision for obsolete stocks ahFK^ #s
待摊费用 Prepaid expenses iqKs:v@+x
待处理流动资产损益 Unsettled G/L on current assets JA4}Bwn
待处理固定资产损益 Unsettled G/L on fixed assets 8Z3:jSgk
委托贷款-本金 Consignment loan - principle X XxH<E$p
委托贷款-利息 Consignment loan - interest *bUOd'vh
委托贷款-减值准备 Consignment loan - provision _}
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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 zF(abQ0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 25<qo{
固定资产-运输设备 Fixed assets - Automobiles Nw1Bn~yx<R
累计折旧 Accumulated depreciation `>
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固定资产减值准备 Impairment of fixed assets ~zVe?(W
工程物资-专用材料 Project material - specific materials MHJRBn{}
工程物资-专用设备 Project material - specific equipment yQf(/Uxk*x
工程物资-预付大型设备款 Project material - prepaid for equipment =,8nfJ+x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j1=su~
在建工程 Construction in progress zR)/h
在建工程减值准备 Impairment of construction in progress W
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固定资产清理 Disposal of fixed assets t<"%m)J
无形资产-专利权 Intangible assets - patent 4gZ)9ya
无形资产-非专利技术 Intangible assets - industrial property and know-how RwhKW?r+
无形资产-商标权 Intangible assets - trademark rights p3e=~{v*
无形资产-土地使用权 Intangible assets - land use rights G++<r7;x
无形资产-商誉 Intangible assets - goodwill D[)_
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无形资产减值准备 Impairment of intangible assets NMUF)ksjN
长期待摊费用 Deferred assets t%Bh'HkG
未确认融资费用 Unrecognized finance fees $F NH:r<
其他长期资产 Other long term assets 59i2*<k
递延税款借项 Deferred assets debits gw^W6v
应付票据 Notes payable f,ZJFb98
应付帐款 Trade creditors ZD4aT1|Q7
预收帐款 Adanvances from customers 3#y`6e=5
代销商品款 Consignment-in payables n3j_=(
其他应交款 Other payable to government Uyxn+j5
其他应付款 Other creditors BCtKxtbS
应付股利 Proposed dividends A5Q4wy`
待转资产价值 Donated assets I'[;E.KU
预计负债 Accrued liabilities iJ
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应付短期债券 Short-term debentures payable We vd6)\
其他流动负债 Other current liabilities |9X2AS Qu
预提费用 Accrued expenses cp0yr:~
应付工资 Payroll payable `I(ap{
应付福利费 Welfare payable q(A_k+NL
短期借款-抵押借款 Bank loans - Short term - pledged ^f9@=I
短期借款-信用借款 Bank loans - Short term - credit \:+ NVIN
短期借款-担保借款 Bank loans - Short term - guaranteed `gyke2n
一年内到期长期借款 Long term loans due within one year i:jns>E
一年内到期长期应付款 Long term payable due within one year ;aD?BD__Z
长期借款 Bank loans - Long term Q<KF<K'0hg
应付债券-债券面值 Bond payable - Par value $ wDSED -
应付债券-债券溢价 Bond payable - Excess YL78cWOs
应付债券-债券折价 Bond payable - Discount HTMg{_r(%
应付债券-应计利息 Bond payable - Accrued interest ddd2w
长期应付款 Long term payable <$d2m6 J
专项应付款 Specific payable yXqC
其他长期负债 Other long term liabilities v*c"SI=@M=
应交税金-所得税 Tax payable - income tax Yq4nmr4
应交税金-增值税 Tax payable - VAT z, FPhbFn
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax 3Tp8t6*nL
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit Zg0nsNA
股本 Share capital .J8 gW
已归还投资 Investment returned #p]V?
利润分配-其他转入 Profit appropriation - other transfer in g3^:)$m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uH,/S4?X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +$#XV@@~
利润分配-提取储备基金 Profit appropriation - reserve fund atw*t1)g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W~a|AU8]C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >AY9F|:
利润分配-利润归还投资 Profit appropriation - return investment by profit Ts3!mjn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,4 q^(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {d]B+'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y>#kT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T 1_B0H2
期初未分配利润 Retained earnings, beginning of the year hl] y):
资本公积-股本溢价 Capital surplus - share premium 9I$}=&"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _a|g
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资本公积-接受现金捐赠 Capital surplus - cash donation Y6. Bi
资本公积-股权投资准备 Capital surplus - investment reserve 7i'clB9!
资本公积-拨款转入 Capital surplus - subsidiary Fy!s$!\C0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %tC[q
资本公积-其他 Capital surplus - others lj:.}+]r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dw!Xt@,[g{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r`.Bj0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P}( c0/
盈余公积-储备基金 Surplus reserve - reserve fund Gpcordt/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qn{4AWmJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment m-+>h:1b|9
主营业务收入 Sales GoH.0e
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主营业务成本 Cost of sales [
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主营业务税金及附加 Sales tax M?Q
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营业费用 Operating expenses >{-rl@^H:
管理费用 General and administrative expenses %++S;#)~
财务费用 Financial expenses !0UfX{.
投资收益 Investment income qm'@o -[
其他业务收入 Other operating income a`]ZyG*P
营业外收入 Non-operating income %e)vl[:}
补贴收入 Subsidy income /u`Opv&I
其他业务支出 Other operating expenses ( ]0F3@k#s
营业外支出 Non-operating expenses RlU ?F
所得税 Income tax L<XX?I\p
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