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 。 0u'2f`p*
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现金 Cash in hand ;?= ] ffa{
银行存款 Cash in bank 1kb?y4xeJ
其他货币资金-外埠存款Other monetary assets - cash in other cities i&mu=J[
其他货币资金-银行本票 Other monetary assets - cashier‘s check d";+8S
其他货币资金-银行汇票 Other monetary assets - bank draft ghbxRnU}
其他货币资金-信用卡 Other monetary assets - credit cards <G 2;nvRr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m[ay
其他货币资金-存出投资款 Other monetary assets - cash for investment 4K0N$9pd:
短期投资-股票投资 Investments - Short term - stocks R/ l1$}
短期投资-债券投资 Investments - Short term - bonds e_k1pox]l
短期投资-基金投资 Investments - Short term - funds ,_u8y&<|I
短期投资-其他投资 Investments - Short term - others 5y}}?6n+
短期投资跌价准备 Provision for short-term investment -H Zvz[u
长期股权投资-股票投资 Long term equity investment - stocks }(op;7
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 ?Q9/C|
长期债券投资-其他债权投资 Long term securities investment - others $Jb+}mlT
长期投资减值准备 Provision for long-term investment HQ/PHUg2
应收票据 Notes receivable Iimz
应收股利 Dividends receivable ofcoNLX5c
应收利息 Interest receivable )3h=V^rm
应收帐款 Trade debtors 7S2Bm]fP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B`"-~4YAf
预付帐款 Prepayment &IXr*I
应收补贴款 Allowance receivable )"t=sFxaB
其他应收款 Other debtors 8*>6+"w
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors yK"U
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其他流动资产 Other current assets -a&wOn-W
物资采购 Purchase > ^n'
原材料 Raw materials F~W*"i+EZ
包装物 Packing materials -Zocu<Rs
低值易耗品 Low value consumbles r6PiZgR
材料成本差异 Material cost difference ~u,g5
自制半成品 Self-manufactured goods ?ohLcz
库存商品 Finished goods 1i bQ'bZ
商品进销差价 Difference between purchase & sales of commodities A){kitx-i)
委托加工物资 Consigned processiong material dE/Vl/ :
委托代销商品 Consignment-out 6M+~{9(S
受托代销商品 Consignment-in V)!Oss;i
分期收款发出商品 Goods on instalment sales qi7dcn@d
存货跌价准备 Provision for obsolete stocks #mx;t3ja7
待摊费用 Prepaid expenses ,o*b-Cv/
待处理流动资产损益 Unsettled G/L on current assets Qi6vP&
待处理固定资产损益 Unsettled G/L on fixed assets sGMC$%e}
委托贷款-本金 Consignment loan - principle Be8Gx
委托贷款-利息 Consignment loan - interest t!D=oBCro
委托贷款-减值准备 Consignment loan - provision zr8 4%_^
固定资产-房屋建筑物 Fixed assets - Buildings RTLu]Bry
固定资产-机器设备 Fixed assets - Plant and machinery cS QUK
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles cCyg&% zsT
累计折旧 Accumulated depreciation !Aunwq^
固定资产减值准备 Impairment of fixed assets C(e!cOG
工程物资-专用材料 Project material - specific materials uZd)o
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工程物资-专用设备 Project material - specific equipment (5_o H
工程物资-预付大型设备款 Project material - prepaid for equipment I>L
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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 2rPKZ|
在建工程 Construction in progress 1hi^
在建工程减值准备 Impairment of construction in progress x9-K}s]%
固定资产清理 Disposal of fixed assets oUltr
无形资产-专利权 Intangible assets - patent hl6al:Y
无形资产-非专利技术 Intangible assets - industrial property and know-how c?jjY4u
无形资产-商标权 Intangible assets - trademark rights ScZ$&n
无形资产-土地使用权 Intangible assets - land use rights F3';oyy
无形资产-商誉 Intangible assets - goodwill rLh490@
无形资产减值准备 Impairment of intangible assets \ E[0KvN;O
长期待摊费用 Deferred assets .N/4+[2p(
未确认融资费用 Unrecognized finance fees PM%./
其他长期资产 Other long term assets V
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递延税款借项 Deferred assets debits sE>'~+1_O
应付票据 Notes payable 9L!Vj J
应付帐款 Trade creditors =k3QymA
预收帐款 Adanvances from customers h>bmHQ
代销商品款 Consignment-in payables cf0em!
其他应交款 Other payable to government Z# 7HuAF{]
其他应付款 Other creditors .u
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应付股利 Proposed dividends 9Ki86
待转资产价值 Donated assets E%H,Hk^
预计负债 Accrued liabilities `n5RDz/f0
应付短期债券 Short-term debentures payable #?}Y~Oe
其他流动负债 Other current liabilities aW w`v[v
预提费用 Accrued expenses eUF PzioW
应付工资 Payroll payable 2R<1^
应付福利费 Welfare payable Pvbw>k;
短期借款-抵押借款 Bank loans - Short term - pledged b*P\a
短期借款-信用借款 Bank loans - Short term - credit ag|d_;
短期借款-担保借款 Bank loans - Short term - guaranteed K{q(/>:
一年内到期长期借款 Long term loans due within one year ^B1vvb
一年内到期长期应付款 Long term payable due within one year kE6\G}zj
长期借款 Bank loans - Long term Jv7 @[<$
应付债券-债券面值 Bond payable - Par value 6JK;]Ah
应付债券-债券溢价 Bond payable - Excess 3'1O}xO
应付债券-债券折价 Bond payable - Discount {oz04KGsH
应付债券-应计利息 Bond payable - Accrued interest 2<u vz<B
长期应付款 Long term payable 'y'>0'et
专项应付款 Specific payable mUnnk`v
其他长期负债 Other long term liabilities 6"ZQN)7
应交税金-所得税 Tax payable - income tax YdC:P#
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应交税金-增值税 Tax payable - VAT B<:i[~`7t
应交税金-营业税 Tax payable - business tax } c&Zv#iO6
应交税金-消费税 Tax payable - consumable tax H26j]kY
应交税金-其他 Tax payable - others 0Apvuf1
递延税款贷项 Deferred taxation credit H(?z?2b p
股本 Share capital ?;^_%XSQ*
已归还投资 Investment returned ;Y K^&!N
利润分配-其他转入 Profit appropriation - other transfer in dQ;rO$co
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8&`s wu&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <`6-J `.
利润分配-提取储备基金 Profit appropriation - reserve fund xvpS%MS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _|*3uGo:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2Ybz`O!
利润分配-利润归还投资 Profit appropriation - return investment by profit Yng9_w9Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9H.E15B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve li/O&@g`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nNBxT+3*i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7p u*/W~
期初未分配利润 Retained earnings, beginning of the year .>CqZN,^
资本公积-股本溢价 Capital surplus - share premium T(
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d&R/f Im
资本公积-接受现金捐赠 Capital surplus - cash donation {yspNyOx
资本公积-股权投资准备 Capital surplus - investment reserve "b -KVZ
资本公积-拨款转入 Capital surplus - subsidiary W-Hw%bwN/q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @i
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资本公积-其他 Capital surplus - others 8V~w3ssz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $9Z8P_^.0(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]IyC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U
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盈余公积-储备基金 Surplus reserve - reserve fund kw=+"U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (sr_&7A
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3fM
主营业务收入 Sales +yCIA\i#t6
主营业务成本 Cost of sales o`G'E&
主营业务税金及附加 Sales tax 3+n&Ya1
营业费用 Operating expenses Q@]#fW\Y
管理费用 General and administrative expenses ;=UrIA@y;=
财务费用 Financial expenses I?F^c6M=
投资收益 Investment income of{wZU\J+9
其他业务收入 Other operating income rBgLj,/`U/
营业外收入 Non-operating income ;O{AYF?,N
补贴收入 Subsidy income =;@5Ue
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其他业务支出 Other operating expenses #C!8a
营业外支出 Non-operating expenses
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所得税 Income tax }Qg9l|
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