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 。 k*?I>%^6#T
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现金 Cash in hand oD9^ID+
银行存款 Cash in bank [ sF(#Y:I
其他货币资金-外埠存款Other monetary assets - cash in other cities x79Ha,
其他货币资金-银行本票 Other monetary assets - cashier‘s check `R"~v/x
其他货币资金-银行汇票 Other monetary assets - bank draft &V7M}@
其他货币资金-信用卡 Other monetary assets - credit cards xtfBfA
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /,@p\Ae5
其他货币资金-存出投资款 Other monetary assets - cash for investment UC
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短期投资-股票投资 Investments - Short term - stocks 3^?ZG^V
短期投资-债券投资 Investments - Short term - bonds 1v zb8.
短期投资-基金投资 Investments - Short term - funds -=`#fDvBn
短期投资-其他投资 Investments - Short term - others 8NBT|N~N
短期投资跌价准备 Provision for short-term investment 83%)/_&
长期股权投资-股票投资 Long term equity investment - stocks #bH_Dg5I
长期股权投资-其他股权投资 Long term equity investment - others .8(OT./
长期债券投资-债券投资 Long term securities investemnt - bonds (o5j'2:.
长期债券投资-其他债权投资 Long term securities investment - others qpIC{'A.
长期投资减值准备 Provision for long-term investment U8.7>ENnP&
应收票据 Notes receivable H@bf'guA|B
应收股利 Dividends receivable
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应收利息 Interest receivable |`Or'%|PR
应收帐款 Trade debtors ]:>,A@7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ",6M)3{|c
预付帐款 Prepayment eI45PMP
应收补贴款 Allowance receivable ':{>a28=
其他应收款 Other debtors d.UQW
yLG
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors oVFnlA
其他流动资产 Other current assets El\%E"Tk%
物资采购 Purchase JjaoOe
原材料 Raw materials WHXj8*]6
包装物 Packing materials |a1{ve[
低值易耗品 Low value consumbles 2c6g>?
材料成本差异 Material cost difference `F<jLU^3
自制半成品 Self-manufactured goods ,XDRO./+T
库存商品 Finished goods CI353-`
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material )e5 @
委托代销商品 Consignment-out '3zc|eJt&
受托代销商品 Consignment-in }\J2?Et{
分期收款发出商品 Goods on instalment sales fU=B4V4@
存货跌价准备 Provision for obsolete stocks .<@8gNm3
待摊费用 Prepaid expenses }PTV] q%
待处理流动资产损益 Unsettled G/L on current assets 'AN>`\mR$
待处理固定资产损益 Unsettled G/L on fixed assets 3k#~yaoI
委托贷款-本金 Consignment loan - principle C8
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委托贷款-利息 Consignment loan - interest Cj~'Lhmv'T
委托贷款-减值准备 Consignment loan - provision [!!Q,S"
固定资产-房屋建筑物 Fixed assets - Buildings `tP7ncky
固定资产-机器设备 Fixed assets - Plant and machinery $Y69@s %f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (L^]Lk
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固定资产-运输设备 Fixed assets - Automobiles Ym3\pRFiD
累计折旧 Accumulated depreciation lOtDqb&
固定资产减值准备 Impairment of fixed assets ;4Y%PVz~D
工程物资-专用材料 Project material - specific materials ggJO:$?$L
工程物资-专用设备 Project material - specific equipment ^R:cd8+?%
工程物资-预付大型设备款 Project material - prepaid for equipment phM>.y_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BD(Z5+EU1
在建工程 Construction in progress feQ **wI
在建工程减值准备 Impairment of construction in progress v`M3eh@$A
固定资产清理 Disposal of fixed assets z`:lc
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无形资产-专利权 Intangible assets - patent Djg,Lvhm
无形资产-非专利技术 Intangible assets - industrial property and know-how &Z`#cMR{H
无形资产-商标权 Intangible assets - trademark rights o!)3?
无形资产-土地使用权 Intangible assets - land use rights )wT-8o
无形资产-商誉 Intangible assets - goodwill EK4d_L]I
无形资产减值准备 Impairment of intangible assets '&\kxNglJ
长期待摊费用 Deferred assets xg3:} LQ
未确认融资费用 Unrecognized finance fees zux{S;:?
其他长期资产 Other long term assets 30SW\@
递延税款借项 Deferred assets debits oH_;4QU4y
应付票据 Notes payable @nux9MX<9
应付帐款 Trade creditors +0OLc2
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预收帐款 Adanvances from customers V#iPj'*
代销商品款 Consignment-in payables zG(\+4GE!
其他应交款 Other payable to government Z'\h
其他应付款 Other creditors H '
应付股利 Proposed dividends +F^^c2E
待转资产价值 Donated assets [PDNwh0g5
预计负债 Accrued liabilities lhqg$lb
应付短期债券 Short-term debentures payable 9b9$GyI
其他流动负债 Other current liabilities #`)(e JF
预提费用 Accrued expenses INJEsz
应付工资 Payroll payable k7T`bYv
应付福利费 Welfare payable "vOwd.(?N
短期借款-抵押借款 Bank loans - Short term - pledged d~i+
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短期借款-信用借款 Bank loans - Short term - credit JU)dr4S?
短期借款-担保借款 Bank loans - Short term - guaranteed |aVn&qK
一年内到期长期借款 Long term loans due within one year 2+e}*&iQpp
一年内到期长期应付款 Long term payable due within one year ee^{hQi
长期借款 Bank loans - Long term $42{HFGq
应付债券-债券面值 Bond payable - Par value "$YJX1u3
应付债券-债券溢价 Bond payable - Excess 9po3m]|zy
应付债券-债券折价 Bond payable - Discount AJF#Aw `o
应付债券-应计利息 Bond payable - Accrued interest ,^\2P$rT
长期应付款 Long term payable =,6z4" )
专项应付款 Specific payable Y2~nBb
其他长期负债 Other long term liabilities ^SF&=NpV
应交税金-所得税 Tax payable - income tax =Jyu4j *}
应交税金-增值税 Tax payable - VAT QC}CRk
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应交税金-营业税 Tax payable - business tax NgP&.39U
应交税金-消费税 Tax payable - consumable tax .nx
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应交税金-其他 Tax payable - others woK&q 7Vn
递延税款贷项 Deferred taxation credit ZzJ?L4J5v
股本 Share capital pSdI/Vj'=
已归还投资 Investment returned 9,:l8
利润分配-其他转入 Profit appropriation - other transfer in +[\FD; >
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rE.;g^4p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #ML%ij 1
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y,^@P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7%x[q}
利润分配-利润归还投资 Profit appropriation - return investment by profit #."-#"0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends d,B:kE0Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f Sa"%8%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hG12ZZ D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e#$]Y?,
期初未分配利润 Retained earnings, beginning of the year *Doa*wQ
资本公积-股本溢价 Capital surplus - share premium !Fd~~v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y[}>CYO
资本公积-接受现金捐赠 Capital surplus - cash donation 8
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资本公积-股权投资准备 Capital surplus - investment reserve \o*5
资本公积-拨款转入 Capital surplus - subsidiary Ku5\]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \Je0CD=e`
资本公积-其他 Capital surplus - others s %j_H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P-y jN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uKUiV%p!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EyJJ0
盈余公积-储备基金 Surplus reserve - reserve fund e> e}vZlX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d928~y
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment mwHB(7YS,
主营业务收入 Sales )rn*iJ.e8
主营业务成本 Cost of sales _E@2ZnD2
主营业务税金及附加 Sales tax lrlgz[
营业费用 Operating expenses yerg=,$_i
管理费用 General and administrative expenses DgId_\Ze
财务费用 Financial expenses %)zodf
投资收益 Investment income `{3<{wgw
其他业务收入 Other operating income CQF:Rnb
营业外收入 Non-operating income g+vva"
补贴收入 Subsidy income Y']\Jq{OS
其他业务支出 Other operating expenses ]%@M>?Ywc
营业外支出 Non-operating expenses iT3BF"ZqBO
所得税 Income tax PUp6Q;AdQ
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