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 。 @X?7a]+;8
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现金 Cash in hand 3!H&bOF
银行存款 Cash in bank sgGXj7
其他货币资金-外埠存款Other monetary assets - cash in other cities Hrk]6*
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5uidi
其他货币资金-银行汇票 Other monetary assets - bank draft <?&Y_
其他货币资金-信用卡 Other monetary assets - credit cards Bo#,)%80
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @BfJb[A#
其他货币资金-存出投资款 Other monetary assets - cash for investment .S{FEV
短期投资-股票投资 Investments - Short term - stocks w!j 'k|b>
短期投资-债券投资 Investments - Short term - bonds (qbL=R"
短期投资-基金投资 Investments - Short term - funds ;K$ !c5
短期投资-其他投资 Investments - Short term - others tpY]Mz[
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短期投资跌价准备 Provision for short-term investment "?X,);5S
长期股权投资-股票投资 Long term equity investment - stocks @|2L>
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长期股权投资-其他股权投资 Long term equity investment - others l+vD`aJ 3
长期债券投资-债券投资 Long term securities investemnt - bonds :Rftn6!
长期债券投资-其他债权投资 Long term securities investment - others nZbINhls
长期投资减值准备 Provision for long-term investment d:X@zUR*)
应收票据 Notes receivable ms]r1x"
应收股利 Dividends receivable )/y7Fh
应收利息 Interest receivable cs]h+yE
应收帐款 Trade debtors wwuM!Z+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @,:6wKMc
预付帐款 Prepayment 'nMj<:0wlD
应收补贴款 Allowance receivable Xt.ca,`U
其他应收款 Other debtors X 3dXRDB'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h]>QGX[kC
其他流动资产 Other current assets Ov-Y.+L:
物资采购 Purchase li3
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原材料 Raw materials q?*
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包装物 Packing materials m}$7d5
低值易耗品 Low value consumbles ^cnTZzT#Q
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods $A;%p6PO)
库存商品 Finished goods T2ZB(B D
商品进销差价 Difference between purchase & sales of commodities +L,V_z
委托加工物资 Consigned processiong material tgVMgu
委托代销商品 Consignment-out bl3?C
受托代销商品 Consignment-in A/c #2
分期收款发出商品 Goods on instalment sales \V_Tc`
存货跌价准备 Provision for obsolete stocks H,3WdSL`K
待摊费用 Prepaid expenses KbSE=3
待处理流动资产损益 Unsettled G/L on current assets z@21Z`,
待处理固定资产损益 Unsettled G/L on fixed assets lS96Z3k"SB
委托贷款-本金 Consignment loan - principle `6:B0-r
委托贷款-利息 Consignment loan - interest Xmm)z
委托贷款-减值准备 Consignment loan - provision A`:a
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固定资产-房屋建筑物 Fixed assets - Buildings xjy(f~'
固定资产-机器设备 Fixed assets - Plant and machinery FX1H2N(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p>l:^-N;f
固定资产-运输设备 Fixed assets - Automobiles h.*v0cq:
累计折旧 Accumulated depreciation &~aS24c
固定资产减值准备 Impairment of fixed assets Rz#q68
工程物资-专用材料 Project material - specific materials ~Jh1$O,9o
工程物资-专用设备 Project material - specific equipment 2j;9USZ
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工程物资-预付大型设备款 Project material - prepaid for equipment aJ"m`5]=%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $3=S\jyfK
在建工程 Construction in progress eev-";c
在建工程减值准备 Impairment of construction in progress `tPVNO,l
固定资产清理 Disposal of fixed assets f}t8V% ^E
无形资产-专利权 Intangible assets - patent g.*DlD%%
无形资产-非专利技术 Intangible assets - industrial property and know-how Nl'@Y^8N
无形资产-商标权 Intangible assets - trademark rights 7|PB6h3
无形资产-土地使用权 Intangible assets - land use rights WS ^,@>A
无形资产-商誉 Intangible assets - goodwill #M)+sK$H%f
无形资产减值准备 Impairment of intangible assets ~Z~
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长期待摊费用 Deferred assets {SkE`u4Sz
未确认融资费用 Unrecognized finance fees r])V6 ^U
其他长期资产 Other long term assets 4Ql9V
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递延税款借项 Deferred assets debits )*XD"-9
应付票据 Notes payable 4l`[,BJ
应付帐款 Trade creditors t$e' [;w
预收帐款 Adanvances from customers SJ2l6
代销商品款 Consignment-in payables w,az
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其他应交款 Other payable to government ph$vP;}
其他应付款 Other creditors }/lyrjV
应付股利 Proposed dividends /Nkxb&
待转资产价值 Donated assets @'9m()%-]g
预计负债 Accrued liabilities 2FcNzAaV
应付短期债券 Short-term debentures payable PX*}.L *x
其他流动负债 Other current liabilities bq2f?uD-}
预提费用 Accrued expenses 8'"=y}]H~
应付工资 Payroll payable dmWCNeja.
应付福利费 Welfare payable '3b'moy
短期借款-抵押借款 Bank loans - Short term - pledged \10KIAQ
短期借款-信用借款 Bank loans - Short term - credit b Rc,Y<
短期借款-担保借款 Bank loans - Short term - guaranteed +s;>@j()V
一年内到期长期借款 Long term loans due within one year a4[t3U
一年内到期长期应付款 Long term payable due within one year M1icj~Jr
长期借款 Bank loans - Long term \n`/?\r.z
应付债券-债券面值 Bond payable - Par value !QpOrg
应付债券-债券溢价 Bond payable - Excess f`)*bx
应付债券-债券折价 Bond payable - Discount \zcR75
应付债券-应计利息 Bond payable - Accrued interest _X|prIOb=
长期应付款 Long term payable uM\5GK
专项应付款 Specific payable fy$?~Ji&
其他长期负债 Other long term liabilities @QMy!y_K~m
应交税金-所得税 Tax payable - income tax U:z5`z!
应交税金-增值税 Tax payable - VAT d'"|Qg_'
应交税金-营业税 Tax payable - business tax /,_m\JkwL
应交税金-消费税 Tax payable - consumable tax "BVp37m;?
应交税金-其他 Tax payable - others T 5F)
递延税款贷项 Deferred taxation credit -p?&vQDo`
股本 Share capital ~yt 7L,OQ
已归还投资 Investment returned l
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利润分配-其他转入 Profit appropriation - other transfer in Cv@)tb
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /K
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z-qbe97
利润分配-提取储备基金 Profit appropriation - reserve fund 'J$@~P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T(qTipq0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P2@Z7DhQ
利润分配-利润归还投资 Profit appropriation - return investment by profit zE<Iv\Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;{aGEOP'U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?;_*8Doq-a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9;'#,b*(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J?dLI_{<
期初未分配利润 Retained earnings, beginning of the year xKl1DIN[
资本公积-股本溢价 Capital surplus - share premium /wax5FS'I,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DJ DQH \&
资本公积-接受现金捐赠 Capital surplus - cash donation Z+u.LXc|c
资本公积-股权投资准备 Capital surplus - investment reserve :G6aO
资本公积-拨款转入 Capital surplus - subsidiary n\M8>9c
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4&=</ok6`0
资本公积-其他 Capital surplus - others t>AOF\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [}M!ez
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /OWwC%tM/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?].MnwYo
盈余公积-储备基金 Surplus reserve - reserve fund #G.eiqh$a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund SDC'S]{ew
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I8YUq
主营业务收入 Sales gHp*QL\?9
主营业务成本 Cost of sales ZMb+sUK
主营业务税金及附加 Sales tax Y X^c}t}U
营业费用 Operating expenses 6^WNwe\
管理费用 General and administrative expenses yKoZj
财务费用 Financial expenses rD~/]y)t
投资收益 Investment income GdcXU:J /
其他业务收入 Other operating income QM#Vl19>j(
营业外收入 Non-operating income uE41"?GS
补贴收入 Subsidy income ;aV3j
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其他业务支出 Other operating expenses 5E-;4o;RI(
营业外支出 Non-operating expenses X!qK[b@Z
所得税 Income tax D>[Sib/@
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