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 。 ly34aD/p~,
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现金 Cash in hand `qmwAT
银行存款 Cash in bank *V:U\G
其他货币资金-外埠存款Other monetary assets - cash in other cities RjviHd#DXn
其他货币资金-银行本票 Other monetary assets - cashier‘s check M/.M~/~
其他货币资金-银行汇票 Other monetary assets - bank draft tik*[1it
其他货币资金-信用卡 Other monetary assets - credit cards `.JW_F)1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5
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其他货币资金-存出投资款 Other monetary assets - cash for investment \i,H1a
短期投资-股票投资 Investments - Short term - stocks )! rD&l$tE
短期投资-债券投资 Investments - Short term - bonds M x,5
短期投资-基金投资 Investments - Short term - funds x7E] }h
短期投资-其他投资 Investments - Short term - others *LBF+L^C%
短期投资跌价准备 Provision for short-term investment )?radg
长期股权投资-股票投资 Long term equity investment - stocks p2l@6\m\
长期股权投资-其他股权投资 Long term equity investment - others \
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长期债券投资-债券投资 Long term securities investemnt - bonds U3B&3K} ~
长期债券投资-其他债权投资 Long term securities investment - others T2]8w1l&K
长期投资减值准备 Provision for long-term investment b*S,8vE]
应收票据 Notes receivable 3,G|oR{D
应收股利 Dividends receivable w)S 4Xi=
应收利息 Interest receivable rMJ@oc
应收帐款 Trade debtors ]aMDx>OE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nT=%3_
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预付帐款 Prepayment mz1m^p)~{
应收补贴款 Allowance receivable Wx3DWY;
其他应收款 Other debtors xzY/$?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }03
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其他流动资产 Other current assets q7aqbkwz}
物资采购 Purchase ) C~#W
原材料 Raw materials
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包装物 Packing materials S9l po_!z
低值易耗品 Low value consumbles [V?HK_~
材料成本差异 Material cost difference :tFcPc'
自制半成品 Self-manufactured goods rusM]Z
库存商品 Finished goods 4IW90"uc
商品进销差价 Difference between purchase & sales of commodities R6 ej
委托加工物资 Consigned processiong material Z-CA9&4Uh
委托代销商品 Consignment-out I&15[:b=-
受托代销商品 Consignment-in /KnIU|;
分期收款发出商品 Goods on instalment sales xG
edY*[`
存货跌价准备 Provision for obsolete stocks w_`;Mn%p
待摊费用 Prepaid expenses fuHNsrNlm
待处理流动资产损益 Unsettled G/L on current assets K($+ILZ
待处理固定资产损益 Unsettled G/L on fixed assets #gWok'ZcR
委托贷款-本金 Consignment loan - principle ;6 d-+(@
委托贷款-利息 Consignment loan - interest jl7>
委托贷款-减值准备 Consignment loan - provision 9
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固定资产-房屋建筑物 Fixed assets - Buildings RjP]8tH&
固定资产-机器设备 Fixed assets - Plant and machinery .XK3o .ZhW
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R=R]0
固定资产-运输设备 Fixed assets - Automobiles *j,noHUT~>
累计折旧 Accumulated depreciation "S{GjOlEDF
固定资产减值准备 Impairment of fixed assets @fo(#i&
工程物资-专用材料 Project material - specific materials $ta"Ug.z
工程物资-专用设备 Project material - specific equipment NA@Z$Gy
工程物资-预付大型设备款 Project material - prepaid for equipment 4$2HO`@uN
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :SN? t
在建工程 Construction in progress Wn;%B].I
在建工程减值准备 Impairment of construction in progress 2|exY>`w
固定资产清理 Disposal of fixed assets E<B/5g!
无形资产-专利权 Intangible assets - patent m>[G-~0?kI
无形资产-非专利技术 Intangible assets - industrial property and know-how 1GR|$E
无形资产-商标权 Intangible assets - trademark rights *pS3xit~
无形资产-土地使用权 Intangible assets - land use rights h
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无形资产-商誉 Intangible assets - goodwill <uoVGV5N
无形资产减值准备 Impairment of intangible assets DD7D&@As
长期待摊费用 Deferred assets .{;RJ:O
未确认融资费用 Unrecognized finance fees :&$v.#
其他长期资产 Other long term assets uW}M1kq?+l
递延税款借项 Deferred assets debits ;gJAxVD<
应付票据 Notes payable s&WE'
应付帐款 Trade creditors x` wUi*G
预收帐款 Adanvances from customers OL#i!ia.
代销商品款 Consignment-in payables g
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其他应交款 Other payable to government hQzT
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其他应付款 Other creditors fE|"g'
应付股利 Proposed dividends S>HfyZ&Pc
待转资产价值 Donated assets 6x!iL\Y~
预计负债 Accrued liabilities bS|h~B]rd
应付短期债券 Short-term debentures payable Bq4@I_b
其他流动负债 Other current liabilities Q}lY1LT`
预提费用 Accrued expenses QRdtr
应付工资 Payroll payable 4rCw#mVtB
应付福利费 Welfare payable @1k-h;`,
短期借款-抵押借款 Bank loans - Short term - pledged <[gN4x>'
短期借款-信用借款 Bank loans - Short term - credit Y?oeP^V'u
短期借款-担保借款 Bank loans - Short term - guaranteed c2gZ<[~
一年内到期长期借款 Long term loans due within one year $RRh}w\0^
一年内到期长期应付款 Long term payable due within one year }ew)QHd
长期借款 Bank loans - Long term qw|B-lT{:
应付债券-债券面值 Bond payable - Par value iy8Ln,4z(
应付债券-债券溢价 Bond payable - Excess gz:US77
应付债券-债券折价 Bond payable - Discount X"f]
应付债券-应计利息 Bond payable - Accrued interest GIkVU6Q}
长期应付款 Long term payable $G/p[JG6-
专项应付款 Specific payable yi-)4#YN
其他长期负债 Other long term liabilities |F=.NY
应交税金-所得税 Tax payable - income tax +WxD=|p;
应交税金-增值税 Tax payable - VAT PGTjOkx
应交税金-营业税 Tax payable - business tax 7}mrC@[i
应交税金-消费税 Tax payable - consumable tax D#>d+X$
应交税金-其他 Tax payable - others 4Dd]:2|D
递延税款贷项 Deferred taxation credit ncR]@8
股本 Share capital Ni;jMc
已归还投资 Investment returned k1D|Cpnp
利润分配-其他转入 Profit appropriation - other transfer in &]KA%Db2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve oBPm^ob4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0w2<2grQ
利润分配-提取储备基金 Profit appropriation - reserve fund $U^ Ms!'L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d(D|rf,av
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]*rK;
利润分配-利润归还投资 Profit appropriation - return investment by profit Jjx1`S*i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <{HV|B7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }f6_7W%5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k <LFH(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g`=Z%{z%
期初未分配利润 Retained earnings, beginning of the year c`)[-
资本公积-股本溢价 Capital surplus - share premium vF{{$)c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |)ALJJ=+
资本公积-接受现金捐赠 Capital surplus - cash donation f Lns^
资本公积-股权投资准备 Capital surplus - investment reserve ~#rmw6y
资本公积-拨款转入 Capital surplus - subsidiary EBUCG"e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )c0 Dofhg
资本公积-其他 Capital surplus - others R36A_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 40;4=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Cj6$W5I m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5.U|CL
盈余公积-储备基金 Surplus reserve - reserve fund ^K'XlM`a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j;&su=p"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U,\t2z
主营业务收入 Sales $)jf
主营业务成本 Cost of sales k`0m|<$
主营业务税金及附加 Sales tax jxgs!B>
营业费用 Operating expenses N*}g+IS
管理费用 General and administrative expenses w"h3e
财务费用 Financial expenses @$|bMH*1:
投资收益 Investment income Gl>*e|}
其他业务收入 Other operating income 8/CK(G
营业外收入 Non-operating income D;oX*`
补贴收入 Subsidy income vSJ#
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其他业务支出 Other operating expenses >yt8gw0J
营业外支出 Non-operating expenses CDG,l7
所得税 Income tax gp]T.ol
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