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 。 0l(E!d8&'
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现金 Cash in hand r\l3_t
银行存款 Cash in bank dEQReD
其他货币资金-外埠存款Other monetary assets - cash in other cities 7dufY
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其他货币资金-银行本票 Other monetary assets - cashier‘s check %|`:5s-T%
其他货币资金-银行汇票 Other monetary assets - bank draft 2w x[D
其他货币资金-信用卡 Other monetary assets - credit cards } Jdh^t .
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f#;ubfi"z
其他货币资金-存出投资款 Other monetary assets - cash for investment r>@ B+Xi
短期投资-股票投资 Investments - Short term - stocks p-T~x
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短期投资-债券投资 Investments - Short term - bonds oz\{9Lwc
短期投资-基金投资 Investments - Short term - funds a8bX"#OR&N
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 9{9#AI.G
长期股权投资-股票投资 Long term equity investment - stocks (:&&;]sI
长期股权投资-其他股权投资 Long term equity investment - others , `[Z`SUk`
长期债券投资-债券投资 Long term securities investemnt - bonds OUlxeo/
长期债券投资-其他债权投资 Long term securities investment - others K)9j
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长期投资减值准备 Provision for long-term investment >%n8W>^^4
应收票据 Notes receivable .`p<hA)%[C
应收股利 Dividends receivable 2rR@2Vsw2
应收利息 Interest receivable RR~sEUCo{
应收帐款 Trade debtors k lP{yxU'n
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,`%k'ecN
预付帐款 Prepayment @wYQLZ
应收补贴款 Allowance receivable B
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其他应收款 Other debtors @sB}q 6>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Yn IM-
其他流动资产 Other current assets ~zE 1'
物资采购 Purchase wL8bs-
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原材料 Raw materials d5w_[=9U
包装物 Packing materials /@9-!cL
低值易耗品 Low value consumbles r+[#%%}ea
材料成本差异 Material cost difference {dy`
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自制半成品 Self-manufactured goods ny!lja5[
库存商品 Finished goods Zzw}sZ?8
商品进销差价 Difference between purchase & sales of commodities XI%RneuDr:
委托加工物资 Consigned processiong material 7~!I2DV_
委托代销商品 Consignment-out xVsa,EX b
受托代销商品 Consignment-in (
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分期收款发出商品 Goods on instalment sales xE G+%Uk{
存货跌价准备 Provision for obsolete stocks r!=]Q}`F
待摊费用 Prepaid expenses gD,YQ%aq
待处理流动资产损益 Unsettled G/L on current assets D+ah ok
待处理固定资产损益 Unsettled G/L on fixed assets .KT 7le<Zm
委托贷款-本金 Consignment loan - principle "xe7Dl
委托贷款-利息 Consignment loan - interest dJdD"xj
委托贷款-减值准备 Consignment loan - provision [Vrc:%Jk
固定资产-房屋建筑物 Fixed assets - Buildings }"%!(rx
固定资产-机器设备 Fixed assets - Plant and machinery /gqqKUx
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures AI^AK0.L
固定资产-运输设备 Fixed assets - Automobiles $?]@_=
累计折旧 Accumulated depreciation 5}-)vsa`
固定资产减值准备 Impairment of fixed assets $Q`yNEc
工程物资-专用材料 Project material - specific materials _9Dn\=g
工程物资-专用设备 Project material - specific equipment '\ph
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工程物资-预付大型设备款 Project material - prepaid for equipment vO}qjw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a-T*'F
在建工程 Construction in progress nu
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在建工程减值准备 Impairment of construction in progress T!m42EvIvE
固定资产清理 Disposal of fixed assets ' +)6#/*
无形资产-专利权 Intangible assets - patent NDB*BmG
无形资产-非专利技术 Intangible assets - industrial property and know-how VRtbHam
无形资产-商标权 Intangible assets - trademark rights ;eS;AHZ
无形资产-土地使用权 Intangible assets - land use rights i>ESEmb-
无形资产-商誉 Intangible assets - goodwill Qv&T E3
无形资产减值准备 Impairment of intangible assets ]uBT &
长期待摊费用 Deferred assets $Qn&jI38
未确认融资费用 Unrecognized finance fees g6rv`I$l
其他长期资产 Other long term assets SjZd0H0
递延税款借项 Deferred assets debits 6obQ9L c
应付票据 Notes payable .K $p`WQ{
应付帐款 Trade creditors Tjd&
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预收帐款 Adanvances from customers W9
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代销商品款 Consignment-in payables (/T+Wpy?
其他应交款 Other payable to government +G5'kYzJ
其他应付款 Other creditors + 6x"trC
应付股利 Proposed dividends :@:g*w2K
待转资产价值 Donated assets 7,pje
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预计负债 Accrued liabilities W&KM/9d
应付短期债券 Short-term debentures payable -TS?
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其他流动负债 Other current liabilities R04J3D|
预提费用 Accrued expenses /WYh[XKe
应付工资 Payroll payable H(&Z:{L
应付福利费 Welfare payable KuXkI;63J>
短期借款-抵押借款 Bank loans - Short term - pledged [q3+$W \r
短期借款-信用借款 Bank loans - Short term - credit 8&."uEOOU
短期借款-担保借款 Bank loans - Short term - guaranteed |7
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一年内到期长期借款 Long term loans due within one year o_rtH|ntX5
一年内到期长期应付款 Long term payable due within one year 1.0J2nZpt
长期借款 Bank loans - Long term |[LE9Lq/
应付债券-债券面值 Bond payable - Par value 8[R1A
应付债券-债券溢价 Bond payable - Excess IN_gF_@%
应付债券-债券折价 Bond payable - Discount .CS v|:'1
应付债券-应计利息 Bond payable - Accrued interest h'!V8'}O?
长期应付款 Long term payable 75AslL?t
专项应付款 Specific payable "i%jQL'.
其他长期负债 Other long term liabilities $
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应交税金-所得税 Tax payable - income tax >3P9 i ;W
应交税金-增值税 Tax payable - VAT $eX*
应交税金-营业税 Tax payable - business tax _lT0Hu
应交税金-消费税 Tax payable - consumable tax q~h:<,5
应交税金-其他 Tax payable - others lwJip IO
递延税款贷项 Deferred taxation credit ls @5^g
股本 Share capital wT/6aJoX
已归还投资 Investment returned u>o<tw%Y
利润分配-其他转入 Profit appropriation - other transfer in PpFsp( )x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G=cNzr9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2LK]Q/WG,+
利润分配-提取储备基金 Profit appropriation - reserve fund M=[th
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nb1J
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2GUupnQkD
利润分配-利润归还投资 Profit appropriation - return investment by profit k%Eh{dA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >[Rz
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %)JRbX<c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EneAX&SG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Sn ^Aud
期初未分配利润 Retained earnings, beginning of the year "K
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资本公积-股本溢价 Capital surplus - share premium W_m!@T"@H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~p.%.b;~t
资本公积-接受现金捐赠 Capital surplus - cash donation "5|\X<f
资本公积-股权投资准备 Capital surplus - investment reserve WIG=D{\Yx
资本公积-拨款转入 Capital surplus - subsidiary H"D5e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :k N5?t=
资本公积-其他 Capital surplus - others )!a$#"'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QnU
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WgPgG0VJE
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H%C\Uz"o
盈余公积-储备基金 Surplus reserve - reserve fund b0YNac.l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund PkJcd->
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $?$9y^\
主营业务收入 Sales XHQh4W3
主营业务成本 Cost of sales O9*p0%ug
主营业务税金及附加 Sales tax 5p
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营业费用 Operating expenses 1J'pB;.]s
管理费用 General and administrative expenses e?=elN
财务费用 Financial expenses ymkR!
投资收益 Investment income
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其他业务收入 Other operating income o&,Y<$!:VH
营业外收入 Non-operating income 5[<F_"x
补贴收入 Subsidy income W>:kq_g
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其他业务支出 Other operating expenses cAibB&`~
营业外支出 Non-operating expenses `M)E* G
所得税 Income tax JCcQd01
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