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 。 7a_pO1MBL
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现金 Cash in hand +]|aACt]
银行存款 Cash in bank '< ]:su+
其他货币资金-外埠存款Other monetary assets - cash in other cities OU;R;=/]
其他货币资金-银行本票 Other monetary assets - cashier‘s check 74
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其他货币资金-银行汇票 Other monetary assets - bank draft <
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其他货币资金-信用卡 Other monetary assets - credit cards ^UP!y!&N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jR-`ee}y2
其他货币资金-存出投资款 Other monetary assets - cash for investment 1@Dp<Q
短期投资-股票投资 Investments - Short term - stocks \u@4eBAV
短期投资-债券投资 Investments - Short term - bonds K;jV"R<9
短期投资-基金投资 Investments - Short term - funds ;cQhs7m(9
短期投资-其他投资 Investments - Short term - others [r'PGx
短期投资跌价准备 Provision for short-term investment (9:MIP
长期股权投资-股票投资 Long term equity investment - stocks 3-cCdn
长期股权投资-其他股权投资 Long term equity investment - others 7%?2>t3~
长期债券投资-债券投资 Long term securities investemnt - bonds <V?M~u[7f
长期债券投资-其他债权投资 Long term securities investment - others }
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长期投资减值准备 Provision for long-term investment O]{3aMs!Y
应收票据 Notes receivable ;h[p "
应收股利 Dividends receivable K#bd b
应收利息 Interest receivable j-wSsjLk
应收帐款 Trade debtors Fu4LD-#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors n<
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预付帐款 Prepayment 1e`/N+6u
应收补贴款 Allowance receivable Q!DH8'|4?L
其他应收款 Other debtors aty"6~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0r?975@A
其他流动资产 Other current assets ;,T3C:S?
物资采购 Purchase 6<sd6SM
原材料 Raw materials utIR\e#:B
包装物 Packing materials ConXP\M-
低值易耗品 Low value consumbles f49pIcAq
材料成本差异 Material cost difference dQ6:c7hp>D
自制半成品 Self-manufactured goods uq<kT [
库存商品 Finished goods 2e_ssBbb
商品进销差价 Difference between purchase & sales of commodities 61|uvTX
委托加工物资 Consigned processiong material om%L>zfB
委托代销商品 Consignment-out noY~fq/U
受托代销商品 Consignment-in j)
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分期收款发出商品 Goods on instalment sales \7W>3
存货跌价准备 Provision for obsolete stocks V<~.:G$3H
待摊费用 Prepaid expenses U ObI&*2
待处理流动资产损益 Unsettled G/L on current assets #/fh_S'Z
待处理固定资产损益 Unsettled G/L on fixed assets (_S`9Z8=
委托贷款-本金 Consignment loan - principle KT1/PW
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委托贷款-利息 Consignment loan - interest W}&[p=PAS
委托贷款-减值准备 Consignment loan - provision C[f'
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固定资产-房屋建筑物 Fixed assets - Buildings dQUZ11
固定资产-机器设备 Fixed assets - Plant and machinery VC%{qal;q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures O;RsYs9
固定资产-运输设备 Fixed assets - Automobiles v ~|~&Dwq
累计折旧 Accumulated depreciation 3WdYDv]N}L
固定资产减值准备 Impairment of fixed assets @c&}\#;
工程物资-专用材料 Project material - specific materials l ;"v&?
工程物资-专用设备 Project material - specific equipment W[trsFP1?
工程物资-预付大型设备款 Project material - prepaid for equipment v{%x,K56
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qYD$_a
在建工程 Construction in progress lJaR,,
在建工程减值准备 Impairment of construction in progress Rf *we+
固定资产清理 Disposal of fixed assets p<b//^
无形资产-专利权 Intangible assets - patent e>yPFXSk
无形资产-非专利技术 Intangible assets - industrial property and know-how 4DhGp
无形资产-商标权 Intangible assets - trademark rights E`#m0Q(8
无形资产-土地使用权 Intangible assets - land use rights +O`3eP`u
无形资产-商誉 Intangible assets - goodwill 7.7aHt0
无形资产减值准备 Impairment of intangible assets B/"TaXVU
长期待摊费用 Deferred assets cj
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未确认融资费用 Unrecognized finance fees r)Q/YzXx*
其他长期资产 Other long term assets ? yL3XB>
递延税款借项 Deferred assets debits Y,1ZvUOB
应付票据 Notes payable Co|3k:I 8
应付帐款 Trade creditors WXJEAje
预收帐款 Adanvances from customers Leg)q7n
代销商品款 Consignment-in payables N?cvQR{r9
其他应交款 Other payable to government R*Jn
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其他应付款 Other creditors 0ws1S(pq
应付股利 Proposed dividends 3khsGD@
待转资产价值 Donated assets #2*l"3.$.R
预计负债 Accrued liabilities P#^-{;Bu
应付短期债券 Short-term debentures payable U^qQ((ek
其他流动负债 Other current liabilities $~x#Q?-y
预提费用 Accrued expenses <2b&AF{En
应付工资 Payroll payable "Zk# bQ2j
应付福利费 Welfare payable _v~c3y).
短期借款-抵押借款 Bank loans - Short term - pledged c6v@6jzx0Y
短期借款-信用借款 Bank loans - Short term - credit ]=X6*
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短期借款-担保借款 Bank loans - Short term - guaranteed ~Mk{2;x
一年内到期长期借款 Long term loans due within one year |. w'Z7(s
一年内到期长期应付款 Long term payable due within one year h"~i&T
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长期借款 Bank loans - Long term Hzm<KQ
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应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess Ew
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应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest rGa@!^hk
长期应付款 Long term payable _=%F6}TE
专项应付款 Specific payable w'Y(doY,
其他长期负债 Other long term liabilities 9;W2zcN
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT JONfNb+
应交税金-营业税 Tax payable - business tax qp#Is{=m
应交税金-消费税 Tax payable - consumable tax Uc>kiWW
应交税金-其他 Tax payable - others "LwLTPC2
递延税款贷项 Deferred taxation credit xIt' o(jQH
股本 Share capital O}#Ic$38
已归还投资 Investment returned Zv[D{
利润分配-其他转入 Profit appropriation - other transfer in +0,'B5 (E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &,v-AL$:Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ++9?LH4S4
利润分配-提取储备基金 Profit appropriation - reserve fund y!z2+q2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kSW=DE|#}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }j+Af["W?
利润分配-利润归还投资 Profit appropriation - return investment by profit @`Fv}RY{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &Hz{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >(E C.ke
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "|N58%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I{bDa'rX
期初未分配利润 Retained earnings, beginning of the year Za[?CA
资本公积-股本溢价 Capital surplus - share premium Uu_g_b:z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I |PEC-(
资本公积-接受现金捐赠 Capital surplus - cash donation ON(OYXj
资本公积-股权投资准备 Capital surplus - investment reserve q fc:%ks2
资本公积-拨款转入 Capital surplus - subsidiary Cs:?9G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [zC1LTXe
资本公积-其他 Capital surplus - others Zr(4Q9fDo
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vl`Qz"Xy
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }na0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wDQ@$T^vh
盈余公积-储备基金 Surplus reserve - reserve fund <QuIX A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?xa70Pb{;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment LiG!xs
主营业务收入 Sales R"wBDWs
主营业务成本 Cost of sales %>p[;>jW
主营业务税金及附加 Sales tax .2Q4EbM2
营业费用 Operating expenses
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管理费用 General and administrative expenses O'Mo/
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财务费用 Financial expenses 1'NJ[
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投资收益 Investment income jo-2D[Q{
其他业务收入 Other operating income ^cUmLzM
营业外收入 Non-operating income
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补贴收入 Subsidy income TS_5R>R3
其他业务支出 Other operating expenses '2S/FOb
营业外支出 Non-operating expenses =,BDd$e
所得税 Income tax 58S q
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