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 。 >oW]3)$4S
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现金 Cash in hand `7/(sX.
银行存款 Cash in bank f.w",S^
其他货币资金-外埠存款Other monetary assets - cash in other cities 2U)n^
其他货币资金-银行本票 Other monetary assets - cashier‘s check D4VDWv
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards H )ej]DXy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bYsX?0T!p
其他货币资金-存出投资款 Other monetary assets - cash for investment K6DN>0sY
短期投资-股票投资 Investments - Short term - stocks P j
短期投资-债券投资 Investments - Short term - bonds |62` {+
短期投资-基金投资 Investments - Short term - funds 4!
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短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment Z- feMM
长期股权投资-股票投资 Long term equity investment - stocks [=K
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长期股权投资-其他股权投资 Long term equity investment - others 5%}e j)@
长期债券投资-债券投资 Long term securities investemnt - bonds *(9Tl]w
长期债券投资-其他债权投资 Long term securities investment - others 9q'&tU'a=c
长期投资减值准备 Provision for long-term investment ;e
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应收票据 Notes receivable !|[rh,e]
应收股利 Dividends receivable
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应收利息 Interest receivable /DAR'9@h
应收帐款 Trade debtors 9xR5Jm>k
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [xqV`(vM
预付帐款 Prepayment wv9HiHz8gD
应收补贴款 Allowance receivable -#ZvjEaey
其他应收款 Other debtors {s8c@-'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R*r4)+gd
其他流动资产 Other current assets NWf=mrS8@$
物资采购 Purchase uSfHlN4l
原材料 Raw materials 3^/w`(-{@
包装物 Packing materials re*}a)iL
低值易耗品 Low value consumbles &J3QO%
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods G^.N$wcv
库存商品 Finished goods hU$aZ
商品进销差价 Difference between purchase & sales of commodities O,r;-t4vYU
委托加工物资 Consigned processiong material B%tF|KKj
委托代销商品 Consignment-out ]$/oSa/
受托代销商品 Consignment-in Bve|+c6W
分期收款发出商品 Goods on instalment sales s!IIvF
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses {;{U@Z
待处理流动资产损益 Unsettled G/L on current assets L;3%8F\-.
待处理固定资产损益 Unsettled G/L on fixed assets G'JHimP2j
委托贷款-本金 Consignment loan - principle 3L&:
委托贷款-利息 Consignment loan - interest mi=mwN%UB
委托贷款-减值准备 Consignment loan - provision <Z^by;d|z
固定资产-房屋建筑物 Fixed assets - Buildings e"hfeNphz
固定资产-机器设备 Fixed assets - Plant and machinery %0GwO%h},
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P<vl+&*
固定资产-运输设备 Fixed assets - Automobiles ?oYO !
累计折旧 Accumulated depreciation @}
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固定资产减值准备 Impairment of fixed assets 19$A!kH\
工程物资-专用材料 Project material - specific materials Xl4}S
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工程物资-专用设备 Project material - specific equipment AlQhKL}|s
工程物资-预付大型设备款 Project material - prepaid for equipment L"b&O<No
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *^-AOSVt,
在建工程 Construction in progress ^+yz}YFM
在建工程减值准备 Impairment of construction in progress xX&B&"]5
固定资产清理 Disposal of fixed assets YdhV
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无形资产-专利权 Intangible assets - patent O h@z<1eYZ
无形资产-非专利技术 Intangible assets - industrial property and know-how f./K/
无形资产-商标权 Intangible assets - trademark rights &qbEF3p^@
无形资产-土地使用权 Intangible assets - land use rights `0Udg,KOs
无形资产-商誉 Intangible assets - goodwill %Xh}{ o$G
无形资产减值准备 Impairment of intangible assets {4S UGo>
长期待摊费用 Deferred assets BHr ,jC
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets uZld9u
递延税款借项 Deferred assets debits PaKa bPY
应付票据 Notes payable Ll|-CY $
应付帐款 Trade creditors CQ2vFg3+o
预收帐款 Adanvances from customers X,49(-~\
代销商品款 Consignment-in payables RiTL(Yx
其他应交款 Other payable to government )^(gwE
其他应付款 Other creditors Ll
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应付股利 Proposed dividends :A8r{`R'N
待转资产价值 Donated assets [KA^
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预计负债 Accrued liabilities as@8L|i*
应付短期债券 Short-term debentures payable ~|"Vl<9
其他流动负债 Other current liabilities obvE m[x!Z
预提费用 Accrued expenses :of([e|u6
应付工资 Payroll payable $2uC%er"H
应付福利费 Welfare payable 7L
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短期借款-抵押借款 Bank loans - Short term - pledged ! t!4CY
短期借款-信用借款 Bank loans - Short term - credit #]dm/WzY
短期借款-担保借款 Bank loans - Short term - guaranteed M+:5gMB'
一年内到期长期借款 Long term loans due within one year `dm*vd
一年内到期长期应付款 Long term payable due within one year &MH8~LSb
长期借款 Bank loans - Long term HVa D
应付债券-债券面值 Bond payable - Par value B :%Vq2`
应付债券-债券溢价 Bond payable - Excess I7_8oq\3D
应付债券-债券折价 Bond payable - Discount Bv7FZK3
应付债券-应计利息 Bond payable - Accrued interest 45 ^ Z5t
长期应付款 Long term payable P6_Hz!vE
专项应付款 Specific payable I3>8B
其他长期负债 Other long term liabilities Milp"L?B%
应交税金-所得税 Tax payable - income tax ?pIELezfK
应交税金-增值税 Tax payable - VAT -. *E<%
应交税金-营业税 Tax payable - business tax ,
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应交税金-消费税 Tax payable - consumable tax y`j_]qvt
应交税金-其他 Tax payable - others U nDCC_ud
递延税款贷项 Deferred taxation credit pJFn
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股本 Share capital bf/6AY7
已归还投资 Investment returned &vmk!wAs
利润分配-其他转入 Profit appropriation - other transfer in fuj9x;8X0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4Wgzp51Aq!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J%"5?)[z
利润分配-提取储备基金 Profit appropriation - reserve fund $*eYiz3Ue
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f2c<-}wR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0y|1@CS
利润分配-利润归还投资 Profit appropriation - return investment by profit M
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends bqH
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -o~zb-E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3m&r?xZs
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2:|vJ<Q
期初未分配利润 Retained earnings, beginning of the year _Yo)m|RaB
资本公积-股本溢价 Capital surplus - share premium '|gsmO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N/F_,>E
资本公积-接受现金捐赠 Capital surplus - cash donation 29grb P
资本公积-股权投资准备 Capital surplus - investment reserve _xAru9=n^
资本公积-拨款转入 Capital surplus - subsidiary Aq(cgTNW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A o*IshVh
资本公积-其他 Capital surplus - others [NE!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W!HjO;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K^o$uUBe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "<|KR{/+
盈余公积-储备基金 Surplus reserve - reserve fund `.;U)}Tn
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z4G%Ve[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0m1V@3]7>
主营业务收入 Sales =( ZOn=IL
主营业务成本 Cost of sales z(c8] Wu#
主营业务税金及附加 Sales tax 97 SS0J
营业费用 Operating expenses T[OI/WuK
管理费用 General and administrative expenses =ttD5p
财务费用 Financial expenses t8Pf~v
投资收益 Investment income A'CD,R+gR
其他业务收入 Other operating income _f2rz+
营业外收入 Non-operating income ds`YVXKH
补贴收入 Subsidy income W'9{2h6u(
其他业务支出 Other operating expenses |
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营业外支出 Non-operating expenses 9Pg6,[*u
所得税 Income tax (!@gm)#h
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