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 。 KD<smwXjG
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现金 Cash in hand h]+UK14m
银行存款 Cash in bank ^cz4nW<
其他货币资金-外埠存款Other monetary assets - cash in other cities hR4\:s+[
其他货币资金-银行本票 Other monetary assets - cashier‘s check gTM*td(~^
其他货币资金-银行汇票 Other monetary assets - bank draft \ 4`:~c
其他货币资金-信用卡 Other monetary assets - credit cards Tqf:G4!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O|} p=ny
其他货币资金-存出投资款 Other monetary assets - cash for investment Yy 8?X9r.
短期投资-股票投资 Investments - Short term - stocks k#g` n3L
短期投资-债券投资 Investments - Short term - bonds {py"Ob_
短期投资-基金投资 Investments - Short term - funds ;_K3/:
短期投资-其他投资 Investments - Short term - others 2FVO@D
短期投资跌价准备 Provision for short-term investment {}n]\zO %
长期股权投资-股票投资 Long term equity investment - stocks f0|wN\
长期股权投资-其他股权投资 Long term equity investment - others L*8U.{NY
长期债券投资-债券投资 Long term securities investemnt - bonds '=WPi_Z5:C
长期债券投资-其他债权投资 Long term securities investment - others IDY2X+C#U
长期投资减值准备 Provision for long-term investment 6(1S_b=a
应收票据 Notes receivable ^\f1zg9I
应收股利 Dividends receivable tH)fu%:p
应收利息 Interest receivable #F
hgKwx
应收帐款 Trade debtors /'l"Us},^!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f=EWr8mno
预付帐款 Prepayment Bjp4:;Bb
应收补贴款 Allowance receivable M*-]<!))7
其他应收款 Other debtors gTQc=,3l3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors D#k ~lEPub
其他流动资产 Other current assets rJM/.;Ag
物资采购 Purchase U^;|as
原材料 Raw materials B'v~0Kau
包装物 Packing materials Be~'@
低值易耗品 Low value consumbles 9*2Q'z}_
材料成本差异 Material cost difference b[2 #t
自制半成品 Self-manufactured goods m S4N%Q
库存商品 Finished goods 1KadT7<0}
商品进销差价 Difference between purchase & sales of commodities S]Qf
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委托加工物资 Consigned processiong material (
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委托代销商品 Consignment-out Djr/!j
受托代销商品 Consignment-in 7PW7&]-WQ
分期收款发出商品 Goods on instalment sales 8~}~d}wW
存货跌价准备 Provision for obsolete stocks eyzXHS*s;L
待摊费用 Prepaid expenses 0F%/R^mw
待处理流动资产损益 Unsettled G/L on current assets A7I{Le
待处理固定资产损益 Unsettled G/L on fixed assets vNQ|tmn
委托贷款-本金 Consignment loan - principle RgD %pNhI
委托贷款-利息 Consignment loan - interest DP.Y<V)B
委托贷款-减值准备 Consignment loan - provision 9 >"}||))
固定资产-房屋建筑物 Fixed assets - Buildings O9P4r*prA
固定资产-机器设备 Fixed assets - Plant and machinery @x@wo9<Fc
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =X;h _GQ
固定资产-运输设备 Fixed assets - Automobiles tPb<*{eG
累计折旧 Accumulated depreciation M%#F"^8v
固定资产减值准备 Impairment of fixed assets (-Qr.t_B`
工程物资-专用材料 Project material - specific materials 98Y1-Z^ .
工程物资-专用设备 Project material - specific equipment Od+nBJ
工程物资-预付大型设备款 Project material - prepaid for equipment }1mkX\wWP
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hiEosI
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在建工程 Construction in progress "#.L\p{Zy
在建工程减值准备 Impairment of construction in progress c{3P|O&.
固定资产清理 Disposal of fixed assets 0O?\0k;o
无形资产-专利权 Intangible assets - patent "9#hk3*GqX
无形资产-非专利技术 Intangible assets - industrial property and know-how b=kY9!GN,v
无形资产-商标权 Intangible assets - trademark rights 2<E@f0BVAy
无形资产-土地使用权 Intangible assets - land use rights p:ubj'(U05
无形资产-商誉 Intangible assets - goodwill nH}V:C
无形资产减值准备 Impairment of intangible assets |,T
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长期待摊费用 Deferred assets fC+tu>=
未确认融资费用 Unrecognized finance fees 5Y>fVq{U?;
其他长期资产 Other long term assets ]zz%gZz
递延税款借项 Deferred assets debits .\+c{
应付票据 Notes payable zHD8\*
应付帐款 Trade creditors (\%J0kR3[
预收帐款 Adanvances from customers uBw[|,yn2*
代销商品款 Consignment-in payables 7|k2~\@q
其他应交款 Other payable to government a5/r|BiBK
其他应付款 Other creditors i(YR-vYK
应付股利 Proposed dividends
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待转资产价值 Donated assets Q2'`K|T
预计负债 Accrued liabilities gNC'kCx0c
应付短期债券 Short-term debentures payable J4Ca0Ag
其他流动负债 Other current liabilities }O\g<ke:u
预提费用 Accrued expenses 5`QfysR5
应付工资 Payroll payable 7#j9"*
应付福利费 Welfare payable `('NH]^
短期借款-抵押借款 Bank loans - Short term - pledged Pf~0JNnc
短期借款-信用借款 Bank loans - Short term - credit ~i0>[S3'
短期借款-担保借款 Bank loans - Short term - guaranteed D7Y?$=0ycb
一年内到期长期借款 Long term loans due within one year >#y1(\e
一年内到期长期应付款 Long term payable due within one year X([@}ren
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value p.5 *`, )
应付债券-债券溢价 Bond payable - Excess k>=wwPy
应付债券-债券折价 Bond payable - Discount PHMp,z8
应付债券-应计利息 Bond payable - Accrued interest _TyQC1 d
长期应付款 Long term payable ^97[(89G9
专项应付款 Specific payable 4{h^
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其他长期负债 Other long term liabilities .uB[zJc
应交税金-所得税 Tax payable - income tax hVdGxT]6
应交税金-增值税 Tax payable - VAT gX(8V*os^
应交税金-营业税 Tax payable - business tax X;v{,P=J
应交税金-消费税 Tax payable - consumable tax `(]mUW
应交税金-其他 Tax payable - others ]UrlFiR
递延税款贷项 Deferred taxation credit q)PSHr=Z
股本 Share capital oJZ0{^
已归还投资 Investment returned lUiO |
利润分配-其他转入 Profit appropriation - other transfer in g`,(
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !lKDNQ8>["
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @h5 Q?I
利润分配-提取储备基金 Profit appropriation - reserve fund {JM3drnw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I]B9+Z?xo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0Qg%48u
利润分配-利润归还投资 Profit appropriation - return investment by profit U+uIuhz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _+gpdQq\p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wKJK!P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sA
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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 NM1TFs2Y*
期初未分配利润 Retained earnings, beginning of the year ]@qD4:
资本公积-股本溢价 Capital surplus - share premium oTA'=<W?D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3]>YBbXvE
资本公积-接受现金捐赠 Capital surplus - cash donation ZRUA w,T *
资本公积-股权投资准备 Capital surplus - investment reserve FWo`oJeN
资本公积-拨款转入 Capital surplus - subsidiary vIFx'S~D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &WdP=E"
资本公积-其他 Capital surplus - others K,*If Hi6[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x!onan
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r<*Y1;7H'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :0Fwaw9PH"
盈余公积-储备基金 Surplus reserve - reserve fund /Wy9".
盈余公积-企业发展基金 Surplus reserve - enterprise development fund efh 1-3f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "?YpF2pD
主营业务收入 Sales CF5%&B
主营业务成本 Cost of sales |h:3BV_
主营业务税金及附加 Sales tax b{W ,wn
营业费用 Operating expenses P2)g%$ME
管理费用 General and administrative expenses os(}X(
财务费用 Financial expenses 6uFGq)4p@
投资收益 Investment income Fh)YNW@
其他业务收入 Other operating income )
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营业外收入 Non-operating income *oIKddZh
补贴收入 Subsidy income qche7kg!a
其他业务支出 Other operating expenses uMBb=
营业外支出 Non-operating expenses dRTpGz
所得税 Income tax b;I!CyD
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