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 。 &xC5Mecb*
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现金 Cash in hand \$,;@H5I^
银行存款 Cash in bank e/)Vx'd
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其他货币资金-外埠存款Other monetary assets - cash in other cities ?%>S5,f_
其他货币资金-银行本票 Other monetary assets - cashier‘s check w0.;86<MV
其他货币资金-银行汇票 Other monetary assets - bank draft L1SZutWD?
其他货币资金-信用卡 Other monetary assets - credit cards r/+~4W5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [;C*
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其他货币资金-存出投资款 Other monetary assets - cash for investment N40DL_-
短期投资-股票投资 Investments - Short term - stocks )h%tEY$AJ
短期投资-债券投资 Investments - Short term - bonds 5cr\ JR
短期投资-基金投资 Investments - Short term - funds .g_Kab3?L
短期投资-其他投资 Investments - Short term - others <5|:QLqy
短期投资跌价准备 Provision for short-term investment )RT:u)N
长期股权投资-股票投资 Long term equity investment - stocks ~f8:sDJ
长期股权投资-其他股权投资 Long term equity investment - others DnB :~&Dw
长期债券投资-债券投资 Long term securities investemnt - bonds dP/1E6*m
长期债券投资-其他债权投资 Long term securities investment - others ~MK%^5y?
长期投资减值准备 Provision for long-term investment &x[V<Gq
应收票据 Notes receivable DL '{
rK
应收股利 Dividends receivable `y&
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应收利息 Interest receivable CY@#_z
应收帐款 Trade debtors V$MMK
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors phcYQqR
预付帐款 Prepayment :u?L
y[x
应收补贴款 Allowance receivable <q4<3A
其他应收款 Other debtors m8 *)@e
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0*/[z~Z-1
其他流动资产 Other current assets #/>OW2Ny
物资采购 Purchase {9./-
原材料 Raw materials ?ieC>cr
包装物 Packing materials l.SoiFDd
低值易耗品 Low value consumbles Q,>]f@m
材料成本差异 Material cost difference io$fL_R=
自制半成品 Self-manufactured goods ~2 J!I
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库存商品 Finished goods g % 8@pjk
商品进销差价 Difference between purchase & sales of commodities =|3*Y0
委托加工物资 Consigned processiong material JjH141 n%D
委托代销商品 Consignment-out #<R6!"TNoz
受托代销商品 Consignment-in GUvEOD=p
分期收款发出商品 Goods on instalment sales { =IAS}
存货跌价准备 Provision for obsolete stocks /Nd`eUn
待摊费用 Prepaid expenses /V>yF&p
待处理流动资产损益 Unsettled G/L on current assets = iWn
T
待处理固定资产损益 Unsettled G/L on fixed assets -h&KC{Xab
委托贷款-本金 Consignment loan - principle CGZ3-OW@E
委托贷款-利息 Consignment loan - interest kfs[*ku
委托贷款-减值准备 Consignment loan - provision e:;u_be~
固定资产-房屋建筑物 Fixed assets - Buildings -=4:qQEw
固定资产-机器设备 Fixed assets - Plant and machinery !X<dN..
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _VLA2#V>
固定资产-运输设备 Fixed assets - Automobiles 8]% e[
累计折旧 Accumulated depreciation \
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固定资产减值准备 Impairment of fixed assets u_%L~1+'
工程物资-专用材料 Project material - specific materials [Pz['q L3t
工程物资-专用设备 Project material - specific equipment 6tBe,'*
工程物资-预付大型设备款 Project material - prepaid for equipment N?mQ50o~C
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~:"//%M3l
在建工程 Construction in progress jtQ}
在建工程减值准备 Impairment of construction in progress p']oy;t
固定资产清理 Disposal of fixed assets lemUUl(^
无形资产-专利权 Intangible assets - patent E Ks4N4k
无形资产-非专利技术 Intangible assets - industrial property and know-how 2j-^F
无形资产-商标权 Intangible assets - trademark rights ,-5|qko=
无形资产-土地使用权 Intangible assets - land use rights Gxh1wqLR
无形资产-商誉 Intangible assets - goodwill O g!SFg*
无形资产减值准备 Impairment of intangible assets 3|1v)E
长期待摊费用 Deferred assets %1kIaYZ
未确认融资费用 Unrecognized finance fees bm-&H
其他长期资产 Other long term assets ?%i~~hfH#N
递延税款借项 Deferred assets debits A0gRX]
应付票据 Notes payable rc7^~S]5
应付帐款 Trade creditors =$F<Ac;&
预收帐款 Adanvances from customers Amj'$G|+hj
代销商品款 Consignment-in payables tE;c>=>t
其他应交款 Other payable to government Ox&]{
其他应付款 Other creditors sH+ 90|?
应付股利 Proposed dividends zIbrw9G
待转资产价值 Donated assets 5
/m}v'S%
预计负债 Accrued liabilities %"BJW
应付短期债券 Short-term debentures payable 9 kLA57
其他流动负债 Other current liabilities ix_&<?8
预提费用 Accrued expenses _'Hw`0}s
应付工资 Payroll payable D[p`1$E-1v
应付福利费 Welfare payable o%[swoM@
短期借款-抵押借款 Bank loans - Short term - pledged )EIT>u=
短期借款-信用借款 Bank loans - Short term - credit gE~LPwM
短期借款-担保借款 Bank loans - Short term - guaranteed e3]v
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一年内到期长期借款 Long term loans due within one year fsUZG
6
一年内到期长期应付款 Long term payable due within one year F0/!+ho
长期借款 Bank loans - Long term (A\\s$fE/1
应付债券-债券面值 Bond payable - Par value ^.
@F1k
应付债券-债券溢价 Bond payable - Excess 0K^?
QM|S
应付债券-债券折价 Bond payable - Discount ^W,~
应付债券-应计利息 Bond payable - Accrued interest O{ |Ug~
长期应付款 Long term payable Nh"U~zlh
专项应付款 Specific payable @*-t.b2k
其他长期负债 Other long term liabilities i@#=Rxp
应交税金-所得税 Tax payable - income tax sTw+.m{F
应交税金-增值税 Tax payable - VAT #]@|mf
q
应交税金-营业税 Tax payable - business tax M^ jEp
应交税金-消费税 Tax payable - consumable tax nXfdf-
应交税金-其他 Tax payable - others cng166}1A
递延税款贷项 Deferred taxation credit b>L?0p$ej
股本 Share capital 0@kL<\u
已归还投资 Investment returned ZP9x3MHe
利润分配-其他转入 Profit appropriation - other transfer in $Ahe Vps@@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }mOo= )C!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;2l|0:
利润分配-提取储备基金 Profit appropriation - reserve fund (W+aeB0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _~O*V&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1EA#c>I$
利润分配-利润归还投资 Profit appropriation - return investment by profit p;.M.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {fS~G2@1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8QQh1q2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2$FH+wuW
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U[W
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期初未分配利润 Retained earnings, beginning of the year Cm;M;
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资本公积-股本溢价 Capital surplus - share premium =TJ9Gr/R&:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R$i-%3
资本公积-接受现金捐赠 Capital surplus - cash donation q@vqhE4
资本公积-股权投资准备 Capital surplus - investment reserve CI^s~M >
资本公积-拨款转入 Capital surplus - subsidiary *1,4#8tB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z8cefD9F
资本公积-其他 Capital surplus - others ~{-9qOGw;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ry0YS\W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <"{VVyK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /cZTj!M
盈余公积-储备基金 Surplus reserve - reserve fund Lwn
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
]EqwDw4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pKaU
[1x?%
主营业务收入 Sales "<&) G{
主营业务成本 Cost of sales }!V-FAL
主营业务税金及附加 Sales tax @;}vK=6L
营业费用 Operating expenses _RE;}1rb,
管理费用 General and administrative expenses D.gD4g_O/
财务费用 Financial expenses afE)yu`
投资收益 Investment income Sm;@MI<@/
其他业务收入 Other operating income "v/Yw'!
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营业外收入 Non-operating income ]EdZ,`B4
补贴收入 Subsidy income \&[(PNl
其他业务支出 Other operating expenses ox5WboL
营业外支出 Non-operating expenses n0g8B
所得税 Income tax a9NIK/9
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