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 。 z{OL+-OY
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现金 Cash in hand 3G4WKg.^
银行存款 Cash in bank x`7Le&4f
其他货币资金-外埠存款Other monetary assets - cash in other cities aPxSC>p
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]'xci"qV`
其他货币资金-银行汇票 Other monetary assets - bank draft v[uVAbfQ
其他货币资金-信用卡 Other monetary assets - credit cards @uyQH c,V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wT!?.Y)aj
其他货币资金-存出投资款 Other monetary assets - cash for investment 3HtM<su*h
短期投资-股票投资 Investments - Short term - stocks )x\%*ewY
短期投资-债券投资 Investments - Short term - bonds m,+PYq
短期投资-基金投资 Investments - Short term - funds f91]0B`C
短期投资-其他投资 Investments - Short term - others Ao?b1VYy/
短期投资跌价准备 Provision for short-term investment #g$I>\O<
长期股权投资-股票投资 Long term equity investment - stocks Te}gmt+#%
长期股权投资-其他股权投资 Long term equity investment - others Ux',ma1JK
长期债券投资-债券投资 Long term securities investemnt - bonds [/hoNCH!
长期债券投资-其他债权投资 Long term securities investment - others .?NfV%vv
长期投资减值准备 Provision for long-term investment 7#"NKxb
应收票据 Notes receivable !U@ETo
应收股利 Dividends receivable Cu%BU}(
应收利息 Interest receivable
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应收帐款 Trade debtors hd'QMr[;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Zex~ $r
预付帐款 Prepayment P
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应收补贴款 Allowance receivable ^n~Kr1}nj
其他应收款 Other debtors YvG$2F |_)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 90+Vw`Gz=
其他流动资产 Other current assets aoW2 c1`?Z
物资采购 Purchase "Fmq$.$%
原材料 Raw materials /Hk})o_
包装物 Packing materials _hV34:1F
低值易耗品 Low value consumbles L>/$l(
材料成本差异 Material cost difference -ABj>y[
自制半成品 Self-manufactured goods FYik}wH]
库存商品 Finished goods V#,|#2otZ
商品进销差价 Difference between purchase & sales of commodities Vr1r2G2
委托加工物资 Consigned processiong material qh>An;:u
委托代销商品 Consignment-out 5w>TCx
受托代销商品 Consignment-in ^~l@ _r
分期收款发出商品 Goods on instalment sales ]v:,<=S
存货跌价准备 Provision for obsolete stocks C\"C12n{
待摊费用 Prepaid expenses th*!EFA^o
待处理流动资产损益 Unsettled G/L on current assets !8|r$mN8
待处理固定资产损益 Unsettled G/L on fixed assets .=}\yYGe
委托贷款-本金 Consignment loan - principle )M7yj O!
委托贷款-利息 Consignment loan - interest !Usmm8!K
委托贷款-减值准备 Consignment loan - provision oD2! [&
固定资产-房屋建筑物 Fixed assets - Buildings 81#x/&E]
固定资产-机器设备 Fixed assets - Plant and machinery iDDq<a.A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o
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固定资产-运输设备 Fixed assets - Automobiles .&]3wB~
累计折旧 Accumulated depreciation kygj" @EX
固定资产减值准备 Impairment of fixed assets B_Gcz5
工程物资-专用材料 Project material - specific materials T)22P<M8
工程物资-专用设备 Project material - specific equipment j#c@dze
工程物资-预付大型设备款 Project material - prepaid for equipment :twp95{R1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aC9iNm8w
在建工程 Construction in progress ?7CdJgJp
在建工程减值准备 Impairment of construction in progress Fi+DG?zu
固定资产清理 Disposal of fixed assets &/' O?HWl
无形资产-专利权 Intangible assets - patent h;E.y
无形资产-非专利技术 Intangible assets - industrial property and know-how &VU^d3gv~
无形资产-商标权 Intangible assets - trademark rights !|VtI$I>x
无形资产-土地使用权 Intangible assets - land use rights `TF3Ho\MC
无形资产-商誉 Intangible assets - goodwill ,^
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无形资产减值准备 Impairment of intangible assets Ro$*bN6p
长期待摊费用 Deferred assets y<IHZq`C3
未确认融资费用 Unrecognized finance fees g; R
其他长期资产 Other long term assets B;Z _'.i,d
递延税款借项 Deferred assets debits +{6:]
应付票据 Notes payable cc=_KYZ1k
应付帐款 Trade creditors 'Eia=@
预收帐款 Adanvances from customers ffB<qf)?G
代销商品款 Consignment-in payables yp]v
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其他应交款 Other payable to government ?:GrM!kq76
其他应付款 Other creditors , =*^XlO=c
应付股利 Proposed dividends }n^}%GB
待转资产价值 Donated assets jl;N
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预计负债 Accrued liabilities Xq"9TYf$
应付短期债券 Short-term debentures payable WM$Z?CN%KB
其他流动负债 Other current liabilities A0.xPru1p
预提费用 Accrued expenses #Sy~
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应付工资 Payroll payable U\{I09@E 0
应付福利费 Welfare payable hms Aim9i
短期借款-抵押借款 Bank loans - Short term - pledged PCDvEbpG
短期借款-信用借款 Bank loans - Short term - credit " E5=AWd
短期借款-担保借款 Bank loans - Short term - guaranteed k=Wt
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一年内到期长期借款 Long term loans due within one year *
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一年内到期长期应付款 Long term payable due within one year =<M>fJ
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长期借款 Bank loans - Long term rmX5-k
应付债券-债券面值 Bond payable - Par value [=-,i#4
应付债券-债券溢价 Bond payable - Excess 9l&G2 o
应付债券-债券折价 Bond payable - Discount o=5hG9dj
应付债券-应计利息 Bond payable - Accrued interest tg%<@U`7=
长期应付款 Long term payable d`?EEO
专项应付款 Specific payable 1G(wE
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其他长期负债 Other long term liabilities \Ff]}4
应交税金-所得税 Tax payable - income tax 2l+'p[b0>
应交税金-增值税 Tax payable - VAT 3uvl'1(%J
应交税金-营业税 Tax payable - business tax - 3<&sTR
应交税金-消费税 Tax payable - consumable tax f~jdN~
应交税金-其他 Tax payable - others v+C D{Tc
递延税款贷项 Deferred taxation credit {c1wJ
股本 Share capital 2mx }bj8
已归还投资 Investment returned RHu,t5,
利润分配-其他转入 Profit appropriation - other transfer in 8z&/{:Z@pH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KJ-Q$
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oqK:
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利润分配-提取储备基金 Profit appropriation - reserve fund f .h$jyp(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >Zf*u;/dW$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,:81DA
利润分配-利润归还投资 Profit appropriation - return investment by profit >X>]QMfh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f|!@H><
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Np~qtR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N7s9"i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A}"uEk(R
期初未分配利润 Retained earnings, beginning of the year ]?jmRk^.
资本公积-股本溢价 Capital surplus - share premium -x/g+T-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M
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资本公积-接受现金捐赠 Capital surplus - cash donation ,=%c
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资本公积-股权投资准备 Capital surplus - investment reserve p7*7V.>X
资本公积-拨款转入 Capital surplus - subsidiary {5fq4AA6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3fop.%(
资本公积-其他 Capital surplus - others DEv,!8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gr>FLf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;ZrFy=Iv
盈余公积-储备基金 Surplus reserve - reserve fund H/G;hk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $- Z/UHT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mL,{ZL ^
主营业务收入 Sales /#xYy^`
主营业务成本 Cost of sales 1@<>GDB9
主营业务税金及附加 Sales tax Hc
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营业费用 Operating expenses F|W
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管理费用 General and administrative expenses :~,akX$
财务费用 Financial expenses `\-MpNw
投资收益 Investment income |@ZyD$?
其他业务收入 Other operating income \g@jc OKU
营业外收入 Non-operating income )T^aJ-Uf
补贴收入 Subsidy income Lhgs|*M
其他业务支出 Other operating expenses YGq-AB
营业外支出 Non-operating expenses ;u%4K$
所得税 Income tax pq5bK0NQ
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