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 。 BLH=:zb5
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现金 Cash in hand ~yi&wbTjM
银行存款 Cash in bank 0w['jh|,
其他货币资金-外埠存款Other monetary assets - cash in other cities :b;1P@W<
其他货币资金-银行本票 Other monetary assets - cashier‘s check Tqa4~|6
其他货币资金-银行汇票 Other monetary assets - bank draft u-9t s
其他货币资金-信用卡 Other monetary assets - credit cards +2}(]J=-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O|RO
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其他货币资金-存出投资款 Other monetary assets - cash for investment v,+
l xY
短期投资-股票投资 Investments - Short term - stocks 48g^~{T4O
短期投资-债券投资 Investments - Short term - bonds mG~y8nUtp
短期投资-基金投资 Investments - Short term - funds Kk9 8FI0]
短期投资-其他投资 Investments - Short term - others j_yFH#^W:
短期投资跌价准备 Provision for short-term investment `Y\/US70{c
长期股权投资-股票投资 Long term equity investment - stocks (<C%5x
k
长期股权投资-其他股权投资 Long term equity investment - others vEe
长期债券投资-债券投资 Long term securities investemnt - bonds {@
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长期债券投资-其他债权投资 Long term securities investment - others 1:!rw,Jzl`
长期投资减值准备 Provision for long-term investment \.1b\\
应收票据 Notes receivable #=H}
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应收股利 Dividends receivable [T}]Ma*CS
应收利息 Interest receivable $JB:rozE
应收帐款 Trade debtors S.)7u6/_!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors NoAb}1uae
预付帐款 Prepayment GQ0 (&I
应收补贴款 Allowance receivable Au._n,<
其他应收款 Other debtors >.hGoT!_k
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3t8H?B12ow
其他流动资产 Other current assets 1ysLZ;K
物资采购 Purchase \u
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原材料 Raw materials :J`!'{r
包装物 Packing materials ]A]E)*
低值易耗品 Low value consumbles V&oT':%q
材料成本差异 Material cost difference c;rp@_ULG?
自制半成品 Self-manufactured goods |J Q:.h
库存商品 Finished goods ~}0hN]*G
商品进销差价 Difference between purchase & sales of commodities iB3+KR
委托加工物资 Consigned processiong material xnQGCw?S&}
委托代销商品 Consignment-out gZEA;N:H%<
受托代销商品 Consignment-in 8*#][wC2
分期收款发出商品 Goods on instalment sales :
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存货跌价准备 Provision for obsolete stocks UVCMB_T
待摊费用 Prepaid expenses 06@0r
待处理流动资产损益 Unsettled G/L on current assets D^s0EW-
E
待处理固定资产损益 Unsettled G/L on fixed assets D'[P,v;Q
委托贷款-本金 Consignment loan - principle :z} _y&]
委托贷款-利息 Consignment loan - interest N"
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委托贷款-减值准备 Consignment loan - provision g}
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固定资产-房屋建筑物 Fixed assets - Buildings dezL{:Ya
固定资产-机器设备 Fixed assets - Plant and machinery Fl+tbF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i)= 89?8
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation Rf(x^J{
固定资产减值准备 Impairment of fixed assets yFU2'pB
工程物资-专用材料 Project material - specific materials qv*uM0G6i
工程物资-专用设备 Project material - specific equipment jbhJ;c :
工程物资-预付大型设备款 Project material - prepaid for equipment 2V2x,!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %c&Ah
在建工程 Construction in progress 9poEUjBI
在建工程减值准备 Impairment of construction in progress D@(M+u9/%
固定资产清理 Disposal of fixed assets 9MtJo.A
无形资产-专利权 Intangible assets - patent LB*#
无形资产-非专利技术 Intangible assets - industrial property and know-how Z:Y.":[
Qi
无形资产-商标权 Intangible assets - trademark rights zj$_iB`9
无形资产-土地使用权 Intangible assets - land use rights dI
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无形资产-商誉 Intangible assets - goodwill 3@ F+ E\k
无形资产减值准备 Impairment of intangible assets !:5`im;i
长期待摊费用 Deferred assets rI^~9Rz
未确认融资费用 Unrecognized finance fees -m'3L7:
其他长期资产 Other long term assets #:vDBP05.m
递延税款借项 Deferred assets debits p]V-<
应付票据 Notes payable .f !]
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应付帐款 Trade creditors KG-k$glD
预收帐款 Adanvances from customers tY$ty0y-e
代销商品款 Consignment-in payables n#^?X
其他应交款 Other payable to government Vi?
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其他应付款 Other creditors @maZlw1q
应付股利 Proposed dividends f0mH|tI`
待转资产价值 Donated assets ;x3 ]
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预计负债 Accrued liabilities #1jtprc
应付短期债券 Short-term debentures payable Q 9gFTLQ
其他流动负债 Other current liabilities lq\'
预提费用 Accrued expenses bDZKQ&
应付工资 Payroll payable l\sS?
应付福利费 Welfare payable Ef_F#X0#
短期借款-抵押借款 Bank loans - Short term - pledged & GzhcW~
短期借款-信用借款 Bank loans - Short term - credit X6Nm!od'
短期借款-担保借款 Bank loans - Short term - guaranteed }* B qi7E>
一年内到期长期借款 Long term loans due within one year <(bCz>o|
一年内到期长期应付款 Long term payable due within one year C DnR
长期借款 Bank loans - Long term pRiH,:\
应付债券-债券面值 Bond payable - Par value C{`^9J-
应付债券-债券溢价 Bond payable - Excess K[#v(<)
应付债券-债券折价 Bond payable - Discount o! 2n}C
应付债券-应计利息 Bond payable - Accrued interest A
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长期应付款 Long term payable Q/3tg
专项应付款 Specific payable D*XZT{1g
其他长期负债 Other long term liabilities hP4)8 >
应交税金-所得税 Tax payable - income tax w`.T/
应交税金-增值税 Tax payable - VAT u1pc5 Y{
应交税金-营业税 Tax payable - business tax /H%<oAjp6
应交税金-消费税 Tax payable - consumable tax %Vw|5yA4
应交税金-其他 Tax payable - others re ]Ste
递延税款贷项 Deferred taxation credit 38w.sceaT
股本 Share capital 0279g
已归还投资 Investment returned clq~ ;hx
利润分配-其他转入 Profit appropriation - other transfer in `bZ2x@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ere?d~8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S6Xb*6
利润分配-提取储备基金 Profit appropriation - reserve fund Fi?32e4KI5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7z/(V\9B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GCP{Z]u
利润分配-利润归还投资 Profit appropriation - return investment by profit +gbX}jF0%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -TK|Y"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "RV`L[(P*k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j[m_qohd7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +7i7`'9pd
期初未分配利润 Retained earnings, beginning of the year WA]%,6
资本公积-股本溢价 Capital surplus - share premium H)`C ncB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gqP-E
资本公积-接受现金捐赠 Capital surplus - cash donation z)58\rtz
资本公积-股权投资准备 Capital surplus - investment reserve ih+*T1#:(
资本公积-拨款转入 Capital surplus - subsidiary 7d|*postv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation inr%XS/m
资本公积-其他 Capital surplus - others o~OwE7H)A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ),nCq^Bp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3~[`[4n^
盈余公积-储备基金 Surplus reserve - reserve fund h*;g0QBkl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T:K"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 05l0B5'p
主营业务收入 Sales 3bbp>7V!
主营业务成本 Cost of sales 0On?{Bw
主营业务税金及附加 Sales tax YVQ_tCC_!
营业费用 Operating expenses [+g(
管理费用 General and administrative expenses a,/M'^YyN
财务费用 Financial expenses :X'*8,]KHH
投资收益 Investment income Vl5SL{+D
其他业务收入 Other operating income j!zA+hF(
营业外收入 Non-operating income EX`"z(L
补贴收入 Subsidy income g
,/a6M
其他业务支出 Other operating expenses T[5gom
营业外支出 Non-operating expenses ^lHb&\X
所得税 Income tax <^,o$b
U}tl_5%)