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 。 X7tBpyi
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现金 Cash in hand g!cW`B'
银行存款 Cash in bank n +2>jY
其他货币资金-外埠存款Other monetary assets - cash in other cities _C|j"f/}
其他货币资金-银行本票 Other monetary assets - cashier‘s check M+lr [,c
其他货币资金-银行汇票 Other monetary assets - bank draft 0c,!<\B
其他货币资金-信用卡 Other monetary assets - credit cards 4<f^/!9w
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e:T9f('
其他货币资金-存出投资款 Other monetary assets - cash for investment ;r.#|b
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds vM:c70=
短期投资-基金投资 Investments - Short term - funds M.EL^;r
短期投资-其他投资 Investments - Short term - others Wq}W )E
短期投资跌价准备 Provision for short-term investment 2 ksbDl}
长期股权投资-股票投资 Long term equity investment - stocks 7m:TY>{
长期股权投资-其他股权投资 Long term equity investment - others ~I~lb/
长期债券投资-债券投资 Long term securities investemnt - bonds M(^ e)
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长期债券投资-其他债权投资 Long term securities investment - others ?t/\ ID
长期投资减值准备 Provision for long-term investment >Dz8+y
应收票据 Notes receivable ^_W] @m2
应收股利 Dividends receivable ,F "P/`i'
应收利息 Interest receivable 4sC)hAx&f
应收帐款 Trade debtors 5Ux= 5a
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \+x#aN\
预付帐款 Prepayment vw-y:,5`t8
应收补贴款 Allowance receivable z&jASL
其他应收款 Other debtors 3[ xHY@c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^a1k"|E?f
其他流动资产 Other current assets '#Do( U'
物资采购 Purchase C+dz0u3s
原材料 Raw materials 8~|v:qk
包装物 Packing materials AWA
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低值易耗品 Low value consumbles ZQ-6n1O
材料成本差异 Material cost difference DwWm(8&6;}
自制半成品 Self-manufactured goods q &S@\b
库存商品 Finished goods :X}Ie P
商品进销差价 Difference between purchase & sales of commodities ,)VAKrSg
委托加工物资 Consigned processiong material I<Mb/!TQ
委托代销商品 Consignment-out ^E~1%Md.
受托代销商品 Consignment-in 7c6-
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分期收款发出商品 Goods on instalment sales %:OX^^i;
存货跌价准备 Provision for obsolete stocks d\8j!F^=
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets RRl`;w?
待处理固定资产损益 Unsettled G/L on fixed assets 9Q7342
委托贷款-本金 Consignment loan - principle HJd{j,M
委托贷款-利息 Consignment loan - interest QcjsQTAbk
委托贷款-减值准备 Consignment loan - provision $0+&xJVn
固定资产-房屋建筑物 Fixed assets - Buildings u7 <VD
固定资产-机器设备 Fixed assets - Plant and machinery O:imX>|u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #Kx @:I
固定资产-运输设备 Fixed assets - Automobiles [e{D
累计折旧 Accumulated depreciation z<J2e^j
固定资产减值准备 Impairment of fixed assets $)KNp dXh
工程物资-专用材料 Project material - specific materials w?Cho</Xu
工程物资-专用设备 Project material - specific equipment cxx8I
工程物资-预付大型设备款 Project material - prepaid for equipment f>&*%[fw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y)#,6\=U
在建工程 Construction in progress gtqtFrleG
在建工程减值准备 Impairment of construction in progress 8I<j"6`+Q
固定资产清理 Disposal of fixed assets ][XCpJ)8
无形资产-专利权 Intangible assets - patent .
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无形资产-非专利技术 Intangible assets - industrial property and know-how Y@ vC!C
无形资产-商标权 Intangible assets - trademark rights 5'<a,,RKu
无形资产-土地使用权 Intangible assets - land use rights 05
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无形资产-商誉 Intangible assets - goodwill q%,y66pFr
无形资产减值准备 Impairment of intangible assets 7$8DMBqq
长期待摊费用 Deferred assets 'QTa<Z)E
未确认融资费用 Unrecognized finance fees /_yAd,^-+
其他长期资产 Other long term assets 5XuQQ!`
递延税款借项 Deferred assets debits _94R8?\_V7
应付票据 Notes payable =?N$0F!
应付帐款 Trade creditors %_~1(Glz
预收帐款 Adanvances from customers 7f<@+&
代销商品款 Consignment-in payables g[\8s~g,
其他应交款 Other payable to government [@]i_L[
其他应付款 Other creditors .B'ws/%5\
应付股利 Proposed dividends fwa*|y;
待转资产价值 Donated assets czB),vooz
预计负债 Accrued liabilities F;Q'R|HQ
应付短期债券 Short-term debentures payable d ]#`?}
其他流动负债 Other current liabilities $bN_0s0:'
预提费用 Accrued expenses NceK>::56
应付工资 Payroll payable RVF<l?EI4R
应付福利费 Welfare payable 6y"T;.FAo
短期借款-抵押借款 Bank loans - Short term - pledged ~NO7@muw
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed J0o,ZH9
一年内到期长期借款 Long term loans due within one year 8v=t-GJW
一年内到期长期应付款 Long term payable due within one year _:Jma
长期借款 Bank loans - Long term Z!4B=?(
应付债券-债券面值 Bond payable - Par value j%':M
应付债券-债券溢价 Bond payable - Excess O(:/&`)
应付债券-债券折价 Bond payable - Discount nj-
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应付债券-应计利息 Bond payable - Accrued interest e+?;Dc-SJ\
长期应付款 Long term payable 6=*n$l#}
专项应付款 Specific payable GC(QV}9z"
其他长期负债 Other long term liabilities !LsIHDs4
应交税金-所得税 Tax payable - income tax UMHFq-
应交税金-增值税 Tax payable - VAT .\3gb6S
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应交税金-营业税 Tax payable - business tax ^S(QvoaQ
应交税金-消费税 Tax payable - consumable tax N{6-a
应交税金-其他 Tax payable - others ']Z%6_WF
递延税款贷项 Deferred taxation credit
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股本 Share capital K
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已归还投资 Investment returned aPX'CG4m
利润分配-其他转入 Profit appropriation - other transfer in UlPGB2B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <@y(i
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve db>"2EE
利润分配-提取储备基金 Profit appropriation - reserve fund j@4]0o
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?uW}
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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 6.a|w}C`
利润分配-利润归还投资 Profit appropriation - return investment by profit vtc%MG1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V}FH5z
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lbh7`xCR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /PG%Y]l0b
期初未分配利润 Retained earnings, beginning of the year P!{J28dj
资本公积-股本溢价 Capital surplus - share premium L^2wEF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?/(*cA
资本公积-接受现金捐赠 Capital surplus - cash donation Fw^^sB
资本公积-股权投资准备 Capital surplus - investment reserve gj&5>brP
资本公积-拨款转入 Capital surplus - subsidiary mqY=N~/O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cs4IO
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资本公积-其他 Capital surplus - others *9`k$'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G}aM~, v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '}q/;}ih
盈余公积-储备基金 Surplus reserve - reserve fund H)Z$j&S{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V5 Gy|X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g+xcKfN{
主营业务收入 Sales t&IWKu#
主营业务成本 Cost of sales l v
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主营业务税金及附加 Sales tax 3.rl^Cq1
营业费用 Operating expenses !P6?nS
管理费用 General and administrative expenses T^ #1T$
财务费用 Financial expenses f*^bV_
投资收益 Investment income XMaw:Fgr
其他业务收入 Other operating income !yz3:Yz
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营业外收入 Non-operating income iaQFVROu
补贴收入 Subsidy income l>
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其他业务支出 Other operating expenses \[/}Cy
营业外支出 Non-operating expenses {@PZlQg
所得税 Income tax !lp7}[k<y
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