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 。 0 r3N^_}
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现金 Cash in hand Gx|Dql
银行存款 Cash in bank hvcR.f)C>
其他货币资金-外埠存款Other monetary assets - cash in other cities my=~"bw4
其他货币资金-银行本票 Other monetary assets - cashier‘s check Esa6hU#
其他货币资金-银行汇票 Other monetary assets - bank draft VY{,x;O`
其他货币资金-信用卡 Other monetary assets - credit cards LOt#1Qv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %w@ig~vD'
其他货币资金-存出投资款 Other monetary assets - cash for investment ;]u1~
短期投资-股票投资 Investments - Short term - stocks L]NYYP-
短期投资-债券投资 Investments - Short term - bonds QvNi8TB
短期投资-基金投资 Investments - Short term - funds /0!$p[cjm
短期投资-其他投资 Investments - Short term - others 4sQ~&@[Q+
短期投资跌价准备 Provision for short-term investment vT}pbOTh
长期股权投资-股票投资 Long term equity investment - stocks JrxP,[q
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长期股权投资-其他股权投资 Long term equity investment - others '%$-]~
长期债券投资-债券投资 Long term securities investemnt - bonds #nDL
长期债券投资-其他债权投资 Long term securities investment - others v6(,Ax&
长期投资减值准备 Provision for long-term investment uTUa4^]*
应收票据 Notes receivable lDH_ Y]bM
应收股利 Dividends receivable `|NevpXY1
应收利息 Interest receivable jaNH](V
应收帐款 Trade debtors ls]Elo8h1f
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -KA4Inn]5
预付帐款 Prepayment fl!1AKSn@N
应收补贴款 Allowance receivable N~0$x,bR
其他应收款 Other debtors GMyoSe%1/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors GMt)}Hz
其他流动资产 Other current assets "SDsISWd
物资采购 Purchase tUn&z?7bF
原材料 Raw materials eb(m8vLR
包装物 Packing materials uvNnW}G4
低值易耗品 Low value consumbles 0-lPhnrp
材料成本差异 Material cost difference oRV]p
自制半成品 Self-manufactured goods #d$d&W~gE
库存商品 Finished goods J$<:/^t
商品进销差价 Difference between purchase & sales of commodities s+Cl
委托加工物资 Consigned processiong material UU-v;_oP
委托代销商品 Consignment-out jCam,$oE
受托代销商品 Consignment-in S/)
分期收款发出商品 Goods on instalment sales ~c9vdK
存货跌价准备 Provision for obsolete stocks YD dLD
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待摊费用 Prepaid expenses /XbY<pj
待处理流动资产损益 Unsettled G/L on current assets 0FN~$+t)H
待处理固定资产损益 Unsettled G/L on fixed assets JJ*0M(GG
委托贷款-本金 Consignment loan - principle OcLg3.:L
委托贷款-利息 Consignment loan - interest 6Lav.x\W
委托贷款-减值准备 Consignment loan - provision |UABar b
固定资产-房屋建筑物 Fixed assets - Buildings M55e=
固定资产-机器设备 Fixed assets - Plant and machinery R20a(4m
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?%_]rr9
固定资产-运输设备 Fixed assets - Automobiles k-;.0!D^
累计折旧 Accumulated depreciation a [0N,t
固定资产减值准备 Impairment of fixed assets $Cut
工程物资-专用材料 Project material - specific materials (4E.Li<O
工程物资-专用设备 Project material - specific equipment s=3EBh
工程物资-预付大型设备款 Project material - prepaid for equipment 5Q2T
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /QM0.{Ypl
在建工程 Construction in progress tOu90gu
在建工程减值准备 Impairment of construction in progress k
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固定资产清理 Disposal of fixed assets Ma
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无形资产-专利权 Intangible assets - patent EXv\FUzo
无形资产-非专利技术 Intangible assets - industrial property and know-how kJVM3F%
无形资产-商标权 Intangible assets - trademark rights 1nw$B[
无形资产-土地使用权 Intangible assets - land use rights U1OLI]P
无形资产-商誉 Intangible assets - goodwill Z^jGT+ 2
无形资产减值准备 Impairment of intangible assets *S,v$ VX
长期待摊费用 Deferred assets l;
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未确认融资费用 Unrecognized finance fees W
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其他长期资产 Other long term assets P6.) P|n7=
递延税款借项 Deferred assets debits F&>T-u-dog
应付票据 Notes payable S"I#>^
应付帐款 Trade creditors KE }
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预收帐款 Adanvances from customers _.oRVYK/
代销商品款 Consignment-in payables Qu,)wfp~
其他应交款 Other payable to government #S/pYP`7
其他应付款 Other creditors tF{{cd
应付股利 Proposed dividends i2`.#YJ&v
待转资产价值 Donated assets =[v2
预计负债 Accrued liabilities (\[jf39e
应付短期债券 Short-term debentures payable a3DoLq"/
其他流动负债 Other current liabilities ,3g]=f
预提费用 Accrued expenses NzwGc+\7}
应付工资 Payroll payable D0,oml
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged %-0em!tUV
短期借款-信用借款 Bank loans - Short term - credit jn5=N[hd
短期借款-担保借款 Bank loans - Short term - guaranteed "!w
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一年内到期长期借款 Long term loans due within one year O
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一年内到期长期应付款 Long term payable due within one year 3P=Eb!qtdD
长期借款 Bank loans - Long term n?7hp%}
应付债券-债券面值 Bond payable - Par value 6c;?`C
应付债券-债券溢价 Bond payable - Excess }lrfO_
应付债券-债券折价 Bond payable - Discount ;mM\,
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应付债券-应计利息 Bond payable - Accrued interest $!
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长期应付款 Long term payable &B{Jxc`VA
专项应付款 Specific payable sf|_2sI
其他长期负债 Other long term liabilities JXRmu~W~l
应交税金-所得税 Tax payable - income tax Nys'4kx7
应交税金-增值税 Tax payable - VAT ^OGH5@"
应交税金-营业税 Tax payable - business tax &
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应交税金-消费税 Tax payable - consumable tax QWIOim-
应交税金-其他 Tax payable - others L?/M2zc
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递延税款贷项 Deferred taxation credit } S
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股本 Share capital l[x`*+ON:2
已归还投资 Investment returned m+G0<E%
利润分配-其他转入 Profit appropriation - other transfer in Z_hBd['!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0B!mEg
利润分配-提取储备基金 Profit appropriation - reserve fund Hme@9(zD.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RvgAI`T7$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5y
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利润分配-利润归还投资 Profit appropriation - return investment by profit r4z}yt+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O!@KM;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve da7x 1n$D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7\|NYT4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n"Z,-./m
期初未分配利润 Retained earnings, beginning of the year }lQn]q
资本公积-股本溢价 Capital surplus - share premium o*5e14W(:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h<z/LL8|
资本公积-接受现金捐赠 Capital surplus - cash donation VN55!l'OV
资本公积-股权投资准备 Capital surplus - investment reserve VS@rM<K{
资本公积-拨款转入 Capital surplus - subsidiary lk *QV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ltq*Vcl\
资本公积-其他 Capital surplus - others `h%D\EKeB
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [^"(%{H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EJSgTtp2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P\G C
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盈余公积-储备基金 Surplus reserve - reserve fund &VBD2_T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c# 4ZDjvm6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l{7Dv1[Ss
主营业务收入 Sales @bVh?T0~F,
主营业务成本 Cost of sales 4UX]S\X
主营业务税金及附加 Sales tax pZ|nn
营业费用 Operating expenses
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管理费用 General and administrative expenses ct4)faM
财务费用 Financial expenses 5eZg+ O
投资收益 Investment income <@;xV_`X+
其他业务收入 Other operating income Ee?K|_\${
营业外收入 Non-operating income 9zGKQ |X)
补贴收入 Subsidy income vp}>#&
其他业务支出 Other operating expenses j]]ziz,E
营业外支出 Non-operating expenses 5)zj){wL
所得税 Income tax
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