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 。 U
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现金 Cash in hand QsBC[7<jd-
银行存款 Cash in bank P1&Irwb`
其他货币资金-外埠存款Other monetary assets - cash in other cities C6qGCzlG`
其他货币资金-银行本票 Other monetary assets - cashier‘s check Lb~'
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其他货币资金-银行汇票 Other monetary assets - bank draft 13A~."b
其他货币资金-信用卡 Other monetary assets - credit cards (gUVZeVFP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit r`sG
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其他货币资金-存出投资款 Other monetary assets - cash for investment MaZVGrcC
短期投资-股票投资 Investments - Short term - stocks [&)*jc16
短期投资-债券投资 Investments - Short term - bonds >]x%+@{|
短期投资-基金投资 Investments - Short term - funds ^sF(IV[>
短期投资-其他投资 Investments - Short term - others 1sq1{|NW~
短期投资跌价准备 Provision for short-term investment 7w}]9wCN?
长期股权投资-股票投资 Long term equity investment - stocks [*g'Y;W
长期股权投资-其他股权投资 Long term equity investment - others ri49r*_1
长期债券投资-债券投资 Long term securities investemnt - bonds usw(]CnH
长期债券投资-其他债权投资 Long term securities investment - others h7PIF*7m
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长期投资减值准备 Provision for long-term investment GQYB2{e
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应收票据 Notes receivable kR<\iT0j
应收股利 Dividends receivable mOJ-M@ME
应收利息 Interest receivable 2p~G][
应收帐款 Trade debtors {a,U{YJ\H
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6M[OEI5
预付帐款 Prepayment or(P?Ro
应收补贴款 Allowance receivable ^@<Ia-x
其他应收款 Other debtors 4JL]?75
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |`d-;pk!%
其他流动资产 Other current assets Ej<`HbJ'Q
物资采购 Purchase HE-ErEtGB
原材料 Raw materials 'OU`$K7n
包装物 Packing materials :Aj[#4-=
低值易耗品 Low value consumbles @&GY5<&b
材料成本差异 Material cost difference \^dYmU
自制半成品 Self-manufactured goods '/3\bvZ
库存商品 Finished goods =00sB
商品进销差价 Difference between purchase & sales of commodities } a!HbH
委托加工物资 Consigned processiong material =WK's8FB;8
委托代销商品 Consignment-out Sc:)H2k`$
受托代销商品 Consignment-in |N|[E5Cn
分期收款发出商品 Goods on instalment sales Zbf~E {
存货跌价准备 Provision for obsolete stocks d!y_N&z|(
待摊费用 Prepaid expenses /}S1e P6
待处理流动资产损益 Unsettled G/L on current assets ,vB nr_D#
待处理固定资产损益 Unsettled G/L on fixed assets =cI> {
委托贷款-本金 Consignment loan - principle %-an\.a.
委托贷款-利息 Consignment loan - interest G4%dah 5
委托贷款-减值准备 Consignment loan - provision %1rN6A!%
固定资产-房屋建筑物 Fixed assets - Buildings `82^!7 !
固定资产-机器设备 Fixed assets - Plant and machinery cK75Chsu
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #KDN
固定资产-运输设备 Fixed assets - Automobiles Ci?RuZ"
累计折旧 Accumulated depreciation ]3
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固定资产减值准备 Impairment of fixed assets WyUa3$[gO
工程物资-专用材料 Project material - specific materials <W/YC2b
工程物资-专用设备 Project material - specific equipment AbB+<0
工程物资-预付大型设备款 Project material - prepaid for equipment *LQt=~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G#3$sz
在建工程 Construction in progress Mr@{3do$
在建工程减值准备 Impairment of construction in progress k;HI-v
固定资产清理 Disposal of fixed assets _8wT4|z5
无形资产-专利权 Intangible assets - patent !*}E
无形资产-非专利技术 Intangible assets - industrial property and know-how K*5Ij]j&
无形资产-商标权 Intangible assets - trademark rights CIQ9dx7>
无形资产-土地使用权 Intangible assets - land use rights cUwR6I9
无形资产-商誉 Intangible assets - goodwill _r`(P#Hy
无形资产减值准备 Impairment of intangible assets nbBox,zW
长期待摊费用 Deferred assets RggO|s+0;
未确认融资费用 Unrecognized finance fees IeB^BD+j
其他长期资产 Other long term assets C^!~WFy
递延税款借项 Deferred assets debits }BiA@n,
应付票据 Notes payable uk3PoB^>
应付帐款 Trade creditors a lyA#zao|
预收帐款 Adanvances from customers UZo[]$"Q`
代销商品款 Consignment-in payables 5oR)
其他应交款 Other payable to government 64SRW8AH
其他应付款 Other creditors ! ~+mf^D
应付股利 Proposed dividends j:0<
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待转资产价值 Donated assets _!k\~4U
预计负债 Accrued liabilities hn e}G._b
应付短期债券 Short-term debentures payable \n-.
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其他流动负债 Other current liabilities 6\m'MV`R!
预提费用 Accrued expenses L/,M@1@R
应付工资 Payroll payable p%5(Qqmlk
应付福利费 Welfare payable Ca3
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短期借款-抵押借款 Bank loans - Short term - pledged 1t7T\~+F
短期借款-信用借款 Bank loans - Short term - credit :~~\{fm
短期借款-担保借款 Bank loans - Short term - guaranteed D\ P-|}
一年内到期长期借款 Long term loans due within one year rR(\fX!dg
一年内到期长期应付款 Long term payable due within one year {mA#'75a#
长期借款 Bank loans - Long term (n2=.9k!
应付债券-债券面值 Bond payable - Par value l'?(4N
应付债券-债券溢价 Bond payable - Excess *!,k`=.([#
应付债券-债券折价 Bond payable - Discount Gk)6ljL
应付债券-应计利息 Bond payable - Accrued interest ^NrC8,p
长期应付款 Long term payable :D:J_{HJ
专项应付款 Specific payable o6 8;-b'n
其他长期负债 Other long term liabilities Cil1wFBb
应交税金-所得税 Tax payable - income tax 7qg. :h
应交税金-增值税 Tax payable - VAT V""3#Tw
应交税金-营业税 Tax payable - business tax dbfI!4
应交税金-消费税 Tax payable - consumable tax "Wy!,RH
应交税金-其他 Tax payable - others uC"Gm;0
递延税款贷项 Deferred taxation credit ^Fwdi#g
股本 Share capital }5y]kn
已归还投资 Investment returned &IFX
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利润分配-其他转入 Profit appropriation - other transfer in #wF6Wx iG
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /[|A(,N}{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B &)wJG
利润分配-提取储备基金 Profit appropriation - reserve fund ,772$7x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A~8-{F 31
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =Ct$!uun
利润分配-利润归还投资 Profit appropriation - return investment by profit jC'Diu4|Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0fx.n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `W
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @Cl1G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lasi)e=$<
期初未分配利润 Retained earnings, beginning of the year W 6CNMI]
资本公积-股本溢价 Capital surplus - share premium .7n`]S/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K}Lu1:~
资本公积-接受现金捐赠 Capital surplus - cash donation }1YQ?:@
资本公积-股权投资准备 Capital surplus - investment reserve j8?rMD~
资本公积-拨款转入 Capital surplus - subsidiary -7m7.>/M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YF13&E2`\
资本公积-其他 Capital surplus - others <#e!kWGR?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \C`2z]V%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C 4\Q8uK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Uy$?B"Z
盈余公积-储备基金 Surplus reserve - reserve fund ^ ]SU (kY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Oy yE0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (&qjY
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主营业务收入 Sales D=~3N
主营业务成本 Cost of sales _8OSDW*D5t
主营业务税金及附加 Sales tax fCi1JH;
营业费用 Operating expenses j8ag}%
管理费用 General and administrative expenses ''B}^yKEW
财务费用 Financial expenses TL([hR _
投资收益 Investment income 6"La`}B(T8
其他业务收入 Other operating income n#)kvr
营业外收入 Non-operating income v;IuB
补贴收入 Subsidy income \_|r>vQ
其他业务支出 Other operating expenses [K `d?&
营业外支出 Non-operating expenses ]]|vQA^
所得税 Income tax {(^%2dk83C
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