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 。 J)Ol"LXV
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现金 Cash in hand gs>A=A(VYf
银行存款 Cash in bank [4: Yi{>
其他货币资金-外埠存款Other monetary assets - cash in other cities x9D/s`!
其他货币资金-银行本票 Other monetary assets - cashier‘s check DN<M?u]
其他货币资金-银行汇票 Other monetary assets - bank draft }#bZ8tm&
其他货币资金-信用卡 Other monetary assets - credit cards !=y Q)l2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bS%C?8
其他货币资金-存出投资款 Other monetary assets - cash for investment qlvwK&W<QM
短期投资-股票投资 Investments - Short term - stocks .`+yo0O:
短期投资-债券投资 Investments - Short term - bonds wV>c" J
短期投资-基金投资 Investments - Short term - funds 1yS&~
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短期投资-其他投资 Investments - Short term - others >jKjh!`)!e
短期投资跌价准备 Provision for short-term investment ^vM_kArA
长期股权投资-股票投资 Long term equity investment - stocks h1-Gp3#
长期股权投资-其他股权投资 Long term equity investment - others Why"G1`
长期债券投资-债券投资 Long term securities investemnt - bonds B:nK)"{
长期债券投资-其他债权投资 Long term securities investment - others Yt*vqm[WV
长期投资减值准备 Provision for long-term investment (l_:XG)7~b
应收票据 Notes receivable 8i[LR#D)
应收股利 Dividends receivable *:S~C
应收利息 Interest receivable | k}e&Q_/G
应收帐款 Trade debtors yquAr$L!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {=iyK/Uf
预付帐款 Prepayment }*Zo6{B-
应收补贴款 Allowance receivable .1{l[[= W
其他应收款 Other debtors #R<
G,"N5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &F`L}#oL&
其他流动资产 Other current assets ^RDU
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物资采购 Purchase GW8C
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原材料 Raw materials cm,4&x6
包装物 Packing materials w5(yCyNp~
低值易耗品 Low value consumbles ckWkZ
78\
材料成本差异 Material cost difference Y/D-V
自制半成品 Self-manufactured goods 7_%2xewV|
库存商品 Finished goods [4\aYB 9N
商品进销差价 Difference between purchase & sales of commodities I&\4C.\>
委托加工物资 Consigned processiong material JhH`uA&
委托代销商品 Consignment-out Z/h|\SyJ
受托代销商品 Consignment-in y!hi"!
分期收款发出商品 Goods on instalment sales L#!$hq9{_
存货跌价准备 Provision for obsolete stocks {$|/|*
待摊费用 Prepaid expenses y@aKNWy}$
待处理流动资产损益 Unsettled G/L on current assets }Aw47;5q;
待处理固定资产损益 Unsettled G/L on fixed assets oLw|uU-|
委托贷款-本金 Consignment loan - principle ZRPy~wy>
委托贷款-利息 Consignment loan - interest u GAh7Sop
委托贷款-减值准备 Consignment loan - provision XmlIj8%9[&
固定资产-房屋建筑物 Fixed assets - Buildings }H2#H7!H
固定资产-机器设备 Fixed assets - Plant and machinery 5W{hH\E _5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QoWR@u6a
固定资产-运输设备 Fixed assets - Automobiles 2qXo{C3
累计折旧 Accumulated depreciation 8$m1eQ`{
固定资产减值准备 Impairment of fixed assets ^9=4iXd
工程物资-专用材料 Project material - specific materials :~erh}~ps
工程物资-专用设备 Project material - specific equipment r,"7%1I
工程物资-预付大型设备款 Project material - prepaid for equipment FR["e1<0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C]Q>*=r
在建工程 Construction in progress 7*MU2gb
在建工程减值准备 Impairment of construction in progress xl9(ze
固定资产清理 Disposal of fixed assets <5k&)EoT
无形资产-专利权 Intangible assets - patent UO1$UF!
QC
无形资产-非专利技术 Intangible assets - industrial property and know-how pALJl[Cb
无形资产-商标权 Intangible assets - trademark rights kF?S 2(vH
无形资产-土地使用权 Intangible assets - land use rights ,ex
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无形资产-商誉 Intangible assets - goodwill &rP~`4Mkp
无形资产减值准备 Impairment of intangible assets Pa[?L:E
长期待摊费用 Deferred assets |
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未确认融资费用 Unrecognized finance fees zhjJ>d%w
其他长期资产 Other long term assets >Fp&8p`am
递延税款借项 Deferred assets debits [NjajA~z>F
应付票据 Notes payable WSS(Bm|B
应付帐款 Trade creditors GRy4cb2
预收帐款 Adanvances from customers QU,?}w'?d
代销商品款 Consignment-in payables >pnz_MQ
其他应交款 Other payable to government B6uf;Yc
其他应付款 Other creditors -CwWs~!
应付股利 Proposed dividends tpE3|5dZF
待转资产价值 Donated assets y/H8+0sEk
预计负债 Accrued liabilities TD%WJ9K\
应付短期债券 Short-term debentures payable bje'Oolc
其他流动负债 Other current liabilities j ~.u>4
预提费用 Accrued expenses 0O_E\- =
应付工资 Payroll payable sY_fq.Z
应付福利费 Welfare payable 9 #:ue@)
短期借款-抵押借款 Bank loans - Short term - pledged h ;jsH!
短期借款-信用借款 Bank loans - Short term - credit bu;vpNa
短期借款-担保借款 Bank loans - Short term - guaranteed |NXFla
一年内到期长期借款 Long term loans due within one year m8p4U-*j
一年内到期长期应付款 Long term payable due within one year 0oQ/J:
长期借款 Bank loans - Long term ,d5ia4\K
应付债券-债券面值 Bond payable - Par value jD<9=B(g
应付债券-债券溢价 Bond payable - Excess 27$\sG|g
应付债券-债券折价 Bond payable - Discount r^e-.,+
应付债券-应计利息 Bond payable - Accrued interest (Y&R0jt
长期应付款 Long term payable [&fWF~D-p<
专项应付款 Specific payable \/pV
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其他长期负债 Other long term liabilities m[{nm95QZ
应交税金-所得税 Tax payable - income tax =\*S'Ded
应交税金-增值税 Tax payable - VAT aL{EkiR
应交税金-营业税 Tax payable - business tax /oB K&r[(
应交税金-消费税 Tax payable - consumable tax ]D?oQ$q7
应交税金-其他 Tax payable - others 4U:DJ_GN
递延税款贷项 Deferred taxation credit =y`-sU Hx
股本 Share capital (]oFB$
已归还投资 Investment returned MuN[U17FB
利润分配-其他转入 Profit appropriation - other transfer in g\E .
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S|tA[klh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -0/=k_q_
利润分配-提取储备基金 Profit appropriation - reserve fund 3huzz<n3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e$gaE</
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zv>ZrFl*
利润分配-利润归还投资 Profit appropriation - return investment by profit DM+sjn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RiwEuY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m21QN9(i%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u)wu=z8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f45x%tha %
期初未分配利润 Retained earnings, beginning of the year zaQ$ Ht
资本公积-股本溢价 Capital surplus - share premium !N@Yh"c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }kpfJLjY
资本公积-接受现金捐赠 Capital surplus - cash donation ikeJDKSG
资本公积-股权投资准备 Capital surplus - investment reserve Ey
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资本公积-拨款转入 Capital surplus - subsidiary HrM)jC<~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _Jt_2o%G
资本公积-其他 Capital surplus - others )WzGy~p8K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m/SJ4op$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ov F8&*A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9_I[o.q
盈余公积-储备基金 Surplus reserve - reserve fund zS#f%{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ] `b<"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "'Q$.sR
主营业务收入 Sales BHIZHp
主营业务成本 Cost of sales bf&.rJ0
主营业务税金及附加 Sales tax 7/$nA<
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营业费用 Operating expenses PTfN+
管理费用 General and administrative expenses ayB=|*Q"
财务费用 Financial expenses
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投资收益 Investment income WoC\a^V
其他业务收入 Other operating income T<w*dX7F0K
营业外收入 Non-operating income iPR!JX
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补贴收入 Subsidy income TPV6$a <
其他业务支出 Other operating expenses :..E:HdYO
营业外支出 Non-operating expenses n#/U@qVgc
所得税 Income tax *rujdQf
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