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 。 }JWk?
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现金 Cash in hand h@?BA<'S
银行存款 Cash in bank pe@/tO&I
其他货币资金-外埠存款Other monetary assets - cash in other cities h<2O+"^
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9o5_QnGE
其他货币资金-银行汇票 Other monetary assets - bank draft .l&<-l;UQ
其他货币资金-信用卡 Other monetary assets - credit cards Ne,u\q3f
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p>]2o\["
其他货币资金-存出投资款 Other monetary assets - cash for investment kIUb`b>B
短期投资-股票投资 Investments - Short term - stocks OK9D4
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短期投资-债券投资 Investments - Short term - bonds *(@[E
短期投资-基金投资 Investments - Short term - funds bPdbKi{j@
短期投资-其他投资 Investments - Short term - others ]O;Rzq{D(
短期投资跌价准备 Provision for short-term investment K_~SJbl
长期股权投资-股票投资 Long term equity investment - stocks -@_V|C'?
长期股权投资-其他股权投资 Long term equity investment - others Bx&wS|-) D
长期债券投资-债券投资 Long term securities investemnt - bonds wms8z
长期债券投资-其他债权投资 Long term securities investment - others }h)[>I(
长期投资减值准备 Provision for long-term investment ]hkway
应收票据 Notes receivable 76*5/J-
应收股利 Dividends receivable lN^} qg><
应收利息 Interest receivable lF LiW
应收帐款 Trade debtors ~cx/>Hu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors r5?qz<WW~
预付帐款 Prepayment #G ZGk?
应收补贴款 Allowance receivable "&/&v
其他应收款 Other debtors ^Ru/7pw5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q:B :
其他流动资产 Other current assets q[SUYb;,
物资采购 Purchase V qW(S1w
原材料 Raw materials *m sW4|=^2
包装物 Packing materials /\9X0a2h|E
低值易耗品 Low value consumbles BqKh&m
材料成本差异 Material cost difference vb.`rj6
自制半成品 Self-manufactured goods .sDVBT'%
库存商品 Finished goods J5Tl62}
商品进销差价 Difference between purchase & sales of commodities ;0 VE*
委托加工物资 Consigned processiong material Ci
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委托代销商品 Consignment-out pJ#R :#P
受托代销商品 Consignment-in ,2%> e"%
分期收款发出商品 Goods on instalment sales }A"%YDrNbG
存货跌价准备 Provision for obsolete stocks ^\<1Y''
待摊费用 Prepaid expenses @kLpK
待处理流动资产损益 Unsettled G/L on current assets GxGZxf*(
待处理固定资产损益 Unsettled G/L on fixed assets ukSi9| 1-,
委托贷款-本金 Consignment loan - principle >p 7e6%
委托贷款-利息 Consignment loan - interest Mc6?]wDB]
委托贷款-减值准备 Consignment loan - provision U:`g12
固定资产-房屋建筑物 Fixed assets - Buildings @`ttyI^1f
固定资产-机器设备 Fixed assets - Plant and machinery z<jWy$Ta;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bg)yliX
固定资产-运输设备 Fixed assets - Automobiles #9Z*.
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets @3K 4,s
工程物资-专用材料 Project material - specific materials E0}jEl/{
工程物资-专用设备 Project material - specific equipment <c6C+OWT,
工程物资-预付大型设备款 Project material - prepaid for equipment NTVdSK7z~H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h30~2]hH
在建工程 Construction in progress zRJopcE<
在建工程减值准备 Impairment of construction in progress Au,}5=+`P
固定资产清理 Disposal of fixed assets kN>AY'1
无形资产-专利权 Intangible assets - patent #$Z|)i]w
无形资产-非专利技术 Intangible assets - industrial property and know-how @"H+QVJ@
无形资产-商标权 Intangible assets - trademark rights jv]:`$}G\
无形资产-土地使用权 Intangible assets - land use rights mYN|)QVKy
无形资产-商誉 Intangible assets - goodwill Ov)rsi
无形资产减值准备 Impairment of intangible assets ?'h<yxu]u0
长期待摊费用 Deferred assets c]W]m`:
未确认融资费用 Unrecognized finance fees ,bCPO`45
其他长期资产 Other long term assets D;|4ZjM-
递延税款借项 Deferred assets debits LRv-q{jP;
应付票据 Notes payable HQ+:0"B
应付帐款 Trade creditors UGPD5wX?
预收帐款 Adanvances from customers vpUS(ztvs
代销商品款 Consignment-in payables F[c;iM(^
其他应交款 Other payable to government c|Nv^V*2
其他应付款 Other creditors ~OEP)c\k
应付股利 Proposed dividends `W8GfbL
待转资产价值 Donated assets quU%9m
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预计负债 Accrued liabilities ^m{kn8
应付短期债券 Short-term debentures payable L;'+O
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其他流动负债 Other current liabilities ewk62{
预提费用 Accrued expenses b'^-$
应付工资 Payroll payable JF_\A)<ki
应付福利费 Welfare payable a$FELlMv
短期借款-抵押借款 Bank loans - Short term - pledged N@^?J@#V
短期借款-信用借款 Bank loans - Short term - credit >b |l6#%
短期借款-担保借款 Bank loans - Short term - guaranteed 3Cwqy#X#8
一年内到期长期借款 Long term loans due within one year K,^{|5'3q
一年内到期长期应付款 Long term payable due within one year bI=\n)sEz
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value rBkf @
应付债券-债券溢价 Bond payable - Excess Y'Jb@l`$-
应付债券-债券折价 Bond payable - Discount HlY4%M5q/
应付债券-应计利息 Bond payable - Accrued interest Hi9 ;i/
长期应付款 Long term payable 'd1E
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专项应付款 Specific payable X{ZBS^M
其他长期负债 Other long term liabilities O.1Z3~r-N
应交税金-所得税 Tax payable - income tax X1i6CEa<
应交税金-增值税 Tax payable - VAT z8= Gc$w!
应交税金-营业税 Tax payable - business tax {`~{%2ayq7
应交税金-消费税 Tax payable - consumable tax g{f1JTJ7
应交税金-其他 Tax payable - others 7Z"mVh}
递延税款贷项 Deferred taxation credit p(~>u'c
股本 Share capital /U6G?3b
已归还投资 Investment returned yc4mWB~gyU
利润分配-其他转入 Profit appropriation - other transfer in t[F tIj6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZQnJTS+ Rd
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M:nXn7)+
利润分配-提取储备基金 Profit appropriation - reserve fund 7^Jszd:c08
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?Gj$$IAe
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gV!Eotq
利润分配-利润归还投资 Profit appropriation - return investment by profit =
M7FD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T8ZBQ;o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f| 3`8JU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,ibI@8;#~'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OcMd'fwO
期初未分配利润 Retained earnings, beginning of the year us4.-L
资本公积-股本溢价 Capital surplus - share premium D_9&=aa'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y^hpmTB3"
资本公积-接受现金捐赠 Capital surplus - cash donation _ts0@Z_:
资本公积-股权投资准备 Capital surplus - investment reserve 7|T5N[3?l,
资本公积-拨款转入 Capital surplus - subsidiary C%"h1zWE:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bP Er+?fu
资本公积-其他 Capital surplus - others M,t8<y4W/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |RwD]2H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ay'=M`uO_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (OYR, [*
盈余公积-储备基金 Surplus reserve - reserve fund =q^o6{d0"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zY\v|l<T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cr4shdN34
主营业务收入 Sales xp1
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主营业务成本 Cost of sales ?qw&H /R
主营业务税金及附加 Sales tax eP'
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营业费用 Operating expenses p2!x8`IB*
管理费用 General and administrative expenses x7l)i!/$
财务费用 Financial expenses LZM[Wg#
投资收益 Investment income 5
cxA,T
其他业务收入 Other operating income u$&