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 。 0X?fDz}jd
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现金 Cash in hand :b;1P@W<
银行存款 Cash in bank Tqa4~|6
其他货币资金-外埠存款Other monetary assets - cash in other cities jp^WsHI3
其他货币资金-银行本票 Other monetary assets - cashier‘s check +2}(]J=-
其他货币资金-银行汇票 Other monetary assets - bank draft O|RO
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其他货币资金-信用卡 Other monetary assets - credit cards lDU:EJ&DHE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 48g^~{T4O
其他货币资金-存出投资款 Other monetary assets - cash for investment mG~y8nUtp
短期投资-股票投资 Investments - Short term - stocks Qg>GW
短期投资-债券投资 Investments - Short term - bonds +7/*y}.U
短期投资-基金投资 Investments - Short term - funds arLl8G[
短期投资-其他投资 Investments - Short term - others 8~)[d!'
短期投资跌价准备 Provision for short-term investment %9/)
长期股权投资-股票投资 Long term equity investment - stocks $cOD6Xr)d
长期股权投资-其他股权投资 Long term equity investment - others <u?hdwW\
长期债券投资-债券投资 Long term securities investemnt - bonds 4@e!D Du
长期债券投资-其他债权投资 Long term securities investment - others 'h^DI`
长期投资减值准备 Provision for long-term investment otVyuh
应收票据 Notes receivable E@jl: -*E
应收股利 Dividends receivable DiQkT R
应收利息 Interest receivable pmyM&'#Id
应收帐款 Trade debtors gwaC?tf[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ePRM v
预付帐款 Prepayment ,Q#tA|:8j
应收补贴款 Allowance receivable R
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其他应收款 Other debtors ,*Z[P%<9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /eRtj:9M
其他流动资产 Other current assets I!7.fuO
物资采购 Purchase !(_xu{(DL
原材料 Raw materials
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包装物 Packing materials h==GdS4
低值易耗品 Low value consumbles `O=;E`ep
材料成本差异 Material cost difference z){UuiUM+=
自制半成品 Self-manufactured goods ).!14Gjo
库存商品 Finished goods a61eH )a
商品进销差价 Difference between purchase & sales of commodities DVoV:p
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委托加工物资 Consigned processiong material ]az}
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委托代销商品 Consignment-out KHus/ M&0
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales To8v#.i
存货跌价准备 Provision for obsolete stocks ;]ShC\1
待摊费用 Prepaid expenses _Q}RElA
待处理流动资产损益 Unsettled G/L on current assets `;qv}
待处理固定资产损益 Unsettled G/L on fixed assets ms\/=96F
委托贷款-本金 Consignment loan - principle 3:8nwt
委托贷款-利息 Consignment loan - interest lZA>L,
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委托贷款-减值准备 Consignment loan - provision ROt0<^<
固定资产-房屋建筑物 Fixed assets - Buildings 7x7r!rSe,
固定资产-机器设备 Fixed assets - Plant and machinery 9h38`*Im;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]AC!R{H
固定资产-运输设备 Fixed assets - Automobiles ua|Z`qUyq
累计折旧 Accumulated depreciation mz VuQ
固定资产减值准备 Impairment of fixed assets !+45=d 5
工程物资-专用材料 Project material - specific materials 8cBW] \ v
工程物资-专用设备 Project material - specific equipment %M)oHX1p
工程物资-预付大型设备款 Project material - prepaid for equipment @j\?h$A/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8P<UO
在建工程 Construction in progress YaVc9du7
在建工程减值准备 Impairment of construction in progress B
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固定资产清理 Disposal of fixed assets 9 QCpXy
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 aBVEk2 p
无形资产-商标权 Intangible assets - trademark rights C|d
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无形资产-土地使用权 Intangible assets - land use rights -6~dJTm[t
无形资产-商誉 Intangible assets - goodwill Xq^y<[
无形资产减值准备 Impairment of intangible assets M`C~6Mf+
长期待摊费用 Deferred assets y|+~>'^JR
未确认融资费用 Unrecognized finance fees !Ir1qt8T
其他长期资产 Other long term assets af?\kBm
递延税款借项 Deferred assets debits KB,~u*~!
应付票据 Notes payable BtpjQNN
应付帐款 Trade creditors 3n84YX{
预收帐款 Adanvances from customers ;c
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代销商品款 Consignment-in payables jRdhLs,M9
其他应交款 Other payable to government A D}}>v
其他应付款 Other creditors '^F|k`$r
应付股利 Proposed dividends Ss<_K>wk
待转资产价值 Donated assets 3dxnh,]&@
预计负债 Accrued liabilities %is,t<G
应付短期债券 Short-term debentures payable V:(w\'wm
其他流动负债 Other current liabilities zA'gb'MmW
预提费用 Accrued expenses tgvpf/cQ
应付工资 Payroll payable Wq{d8|)1
应付福利费 Welfare payable ^!o1l-Y^gr
短期借款-抵押借款 Bank loans - Short term - pledged S QM(8*:X
短期借款-信用借款 Bank loans - Short term - credit n<%=~1iY+
短期借款-担保借款 Bank loans - Short term - guaranteed dp
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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 UE&C
长期借款 Bank loans - Long term V6z@"+
应付债券-债券面值 Bond payable - Par value ;vI*ThzdD
应付债券-债券溢价 Bond payable - Excess 0x]OF8=J
应付债券-债券折价 Bond payable - Discount #GY&$8.u*
应付债券-应计利息 Bond payable - Accrued interest |>IUtUg\
长期应付款 Long term payable |?2 hml
专项应付款 Specific payable y=oVUsG
其他长期负债 Other long term liabilities E*r
应交税金-所得税 Tax payable - income tax XAQ\OX#
应交税金-增值税 Tax payable - VAT X@bn??
应交税金-营业税 Tax payable - business tax PzMlua
应交税金-消费税 Tax payable - consumable tax <w UD
应交税金-其他 Tax payable - others (DG@<K,6
递延税款贷项 Deferred taxation credit 9
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股本 Share capital xqQ
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已归还投资 Investment returned 5D]30
利润分配-其他转入 Profit appropriation - other transfer in &Hlm{FHU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +#-kIaU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r sX$fU8
利润分配-提取储备基金 Profit appropriation - reserve fund a+YR5*&[OO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q3NPwM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aDN6MZM
利润分配-利润归还投资 Profit appropriation - return investment by profit >/!7i3Ow-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F=-uDtQ<N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (c(-E|u.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~),;QQ,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KdOh'OrT9.
期初未分配利润 Retained earnings, beginning of the year `N|U"s;
资本公积-股本溢价 Capital surplus - share premium W 9&0k+#^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [l8V<*x%S9
资本公积-接受现金捐赠 Capital surplus - cash donation []A"]p
资本公积-股权投资准备 Capital surplus - investment reserve ,YP
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资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation zz(!t eBC
资本公积-其他 Capital surplus - others `2B*CMW{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ie G7@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4|zdXS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lgkl? 0!
盈余公积-储备基金 Surplus reserve - reserve fund H4PbO/{xO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund S3ab0JM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dN$ 1$B^k
主营业务收入 Sales Cec9#C
主营业务成本 Cost of sales zdxT35h
主营业务税金及附加 Sales tax %sO Wg.0_
营业费用 Operating expenses (R4PD
管理费用 General and administrative expenses E^Q@9C<!d
财务费用 Financial expenses 54
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投资收益 Investment income .-SDo"K.h
其他业务收入 Other operating income &\;<t,3A~
营业外收入 Non-operating income ?1GY%-
补贴收入 Subsidy income
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其他业务支出 Other operating expenses :r1;}hIA9
营业外支出 Non-operating expenses ${A5-
所得税 Income tax pP|,7c5
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