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 。 wvxsn!Ao&=
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现金 Cash in hand ^AiQNL}
银行存款 Cash in bank *z.rOY=
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其他货币资金-外埠存款Other monetary assets - cash in other cities \jmZt*c
其他货币资金-银行本票 Other monetary assets - cashier‘s check A;dD'Kgl
其他货币资金-银行汇票 Other monetary assets - bank draft >s1?rC
其他货币资金-信用卡 Other monetary assets - credit cards i%,
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit cBv"d ~
其他货币资金-存出投资款 Other monetary assets - cash for investment b=U3&CV9
短期投资-股票投资 Investments - Short term - stocks sZ;Gb^{Z
短期投资-债券投资 Investments - Short term - bonds DIJmISk
短期投资-基金投资 Investments - Short term - funds X*:,|
短期投资-其他投资 Investments - Short term - others _O;4>
短期投资跌价准备 Provision for short-term investment eTay/i<-
长期股权投资-股票投资 Long term equity investment - stocks c((bUjS'=Y
长期股权投资-其他股权投资 Long term equity investment - others u?H.Z
长期债券投资-债券投资 Long term securities investemnt - bonds \Hf/8!q
长期债券投资-其他债权投资 Long term securities investment - others Bf6i{`!G
长期投资减值准备 Provision for long-term investment <]X6%LX
应收票据 Notes receivable R[)bGl
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应收股利 Dividends receivable yqVoedN
应收利息 Interest receivable oZ ^,*
应收帐款 Trade debtors \CVHtV
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors s|`wi}"x
预付帐款 Prepayment h=JW^\?\]
应收补贴款 Allowance receivable fre5{=@
其他应收款 Other debtors /lh1sHgD
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vU]n0)<KB
其他流动资产 Other current assets WW>m`RU`
物资采购 Purchase ~"<^4h
原材料 Raw materials O.-n&U9
包装物 Packing materials L]u^$=rI
低值易耗品 Low value consumbles &fl RrJ
材料成本差异 Material cost difference </1]eDnU
自制半成品 Self-manufactured goods D$*o}*mb
库存商品 Finished goods 8R:Glif
商品进销差价 Difference between purchase & sales of commodities jA[Ir3
委托加工物资 Consigned processiong material = ^Vp \
委托代销商品 Consignment-out iz{TSU
受托代销商品 Consignment-in >/lB%<$/
分期收款发出商品 Goods on instalment sales /oLY\>pD
存货跌价准备 Provision for obsolete stocks 8n-Xt7z
待摊费用 Prepaid expenses K+XUC
待处理流动资产损益 Unsettled G/L on current assets 57
Bx-
待处理固定资产损益 Unsettled G/L on fixed assets cza_LO(
委托贷款-本金 Consignment loan - principle SM2N3"\
委托贷款-利息 Consignment loan - interest 'W>y v
委托贷款-减值准备 Consignment loan - provision I|qhj*_C
固定资产-房屋建筑物 Fixed assets - Buildings xUCq%r_
固定资产-机器设备 Fixed assets - Plant and machinery ^8J`*R8CL
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )rt%.`
固定资产-运输设备 Fixed assets - Automobiles -sZb+2tDa
累计折旧 Accumulated depreciation oif|X7H;
固定资产减值准备 Impairment of fixed assets <VutwtA
工程物资-专用材料 Project material - specific materials )9[u*|+
工程物资-专用设备 Project material - specific equipment 8DY:a['-d
工程物资-预付大型设备款 Project material - prepaid for equipment CV_M |
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 'Cz*p,
在建工程 Construction in progress &q9=0So4\
在建工程减值准备 Impairment of construction in progress WSN^iDS
固定资产清理 Disposal of fixed assets s=F[.X9lp
无形资产-专利权 Intangible assets - patent RA[%8Rh)
无形资产-非专利技术 Intangible assets - industrial property and know-how u@`a~
无形资产-商标权 Intangible assets - trademark rights VZ=:`)
无形资产-土地使用权 Intangible assets - land use rights `JpFqZ'58
无形资产-商誉 Intangible assets - goodwill ey,f igjd.
无形资产减值准备 Impairment of intangible assets Yf~Kzv1]*
长期待摊费用 Deferred assets rpDBKo
未确认融资费用 Unrecognized finance fees !{+.)%d'g
其他长期资产 Other long term assets x[Hx.G}5+
递延税款借项 Deferred assets debits 0t}v@-abU
应付票据 Notes payable F:q8.^HTJ
应付帐款 Trade creditors JbS[(+o
预收帐款 Adanvances from customers 6M_:D
代销商品款 Consignment-in payables #;W4$q
其他应交款 Other payable to government 5u;//Cm
其他应付款 Other creditors N3aqNRwlk
应付股利 Proposed dividends ,aGIq. *v
待转资产价值 Donated assets 8ih_S2Cd
预计负债 Accrued liabilities J:gC1g^
应付短期债券 Short-term debentures payable O(!;7v}
其他流动负债 Other current liabilities S50}]5K
预提费用 Accrued expenses 1"75+Q>D
应付工资 Payroll payable |iX>hJSl
应付福利费 Welfare payable T!B\ixt6
短期借款-抵押借款 Bank loans - Short term - pledged OKK Ko`RN
短期借款-信用借款 Bank loans - Short term - credit YG8V\4
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短期借款-担保借款 Bank loans - Short term - guaranteed .UQ|k,,t
一年内到期长期借款 Long term loans due within one year 7aKI=
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一年内到期长期应付款 Long term payable due within one year ,Xfu?Yan
长期借款 Bank loans - Long term {*TB }Xsr,
应付债券-债券面值 Bond payable - Par value 2[uFAgf@
应付债券-债券溢价 Bond payable - Excess g?Nk-cg
应付债券-债券折价 Bond payable - Discount KYJP`va6k
应付债券-应计利息 Bond payable - Accrued interest %.r\P@7/Q
长期应付款 Long term payable fCF.P"{W"
专项应付款 Specific payable ?[m1?
其他长期负债 Other long term liabilities k'H[aYMA
应交税金-所得税 Tax payable - income tax O6)Po
应交税金-增值税 Tax payable - VAT oy5K*
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应交税金-营业税 Tax payable - business tax oYTLC@98}
应交税金-消费税 Tax payable - consumable tax =E%@8ZbK
应交税金-其他 Tax payable - others 'j,
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递延税款贷项 Deferred taxation credit o:W*#dt
股本 Share capital X'
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已归还投资 Investment returned -6s:D/t1'
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :{iH(ae;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ky,upU
利润分配-提取储备基金 Profit appropriation - reserve fund 9T5 F0?qd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )UF'y{K}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fpn*]x
利润分配-利润归还投资 Profit appropriation - return investment by profit M9BEG6E9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yq k8)\p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9X=<uS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z,x
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xb>SA|6[|
期初未分配利润 Retained earnings, beginning of the year V
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资本公积-股本溢价 Capital surplus - share premium Ys}^hy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T)7U+~nQ"
资本公积-接受现金捐赠 Capital surplus - cash donation 5$'[R;r
资本公积-股权投资准备 Capital surplus - investment reserve OZe&p
资本公积-拨款转入 Capital surplus - subsidiary {.AN4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /KF@Un_Ow
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YX-j|m|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nb=mY&q}~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }EkL[H!
盈余公积-储备基金 Surplus reserve - reserve fund *8?2+)5"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FI[BZZW
盈余公积-利润归还投资 Surplus reserve - reture investment by investment iJ^}{-
主营业务收入 Sales *nJ,|T
主营业务成本 Cost of sales df@N V Ld
主营业务税金及附加 Sales tax MQx1|>rG
营业费用 Operating expenses gggD "alDx
管理费用 General and administrative expenses abUO3
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财务费用 Financial expenses I8)D
投资收益 Investment income R@jMFh;
其他业务收入 Other operating income ;#9?3Os
营业外收入 Non-operating income 3w"JzC@
补贴收入 Subsidy income 2p](`Y`
其他业务支出 Other operating expenses jIe
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营业外支出 Non-operating expenses G>0d^bx;E
所得税 Income tax B!x#|vGXL
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