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 。 ~W5fJd0
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现金 Cash in hand 85"DS-+e
银行存款 Cash in bank ;TmwIZ
其他货币资金-外埠存款Other monetary assets - cash in other cities *X %`MN
其他货币资金-银行本票 Other monetary assets - cashier‘s check .w$v<y6C
其他货币资金-银行汇票 Other monetary assets - bank draft t@}<&{zk
其他货币资金-信用卡 Other monetary assets - credit cards &HFMF
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ' AeU
其他货币资金-存出投资款 Other monetary assets - cash for investment s<:"rw`
短期投资-股票投资 Investments - Short term - stocks kG?tgO?*
短期投资-债券投资 Investments - Short term - bonds L}>9@?;GW
短期投资-基金投资 Investments - Short term - funds AKa{C
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短期投资-其他投资 Investments - Short term - others SjlkKulMF
短期投资跌价准备 Provision for short-term investment 8Y5*
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长期股权投资-股票投资 Long term equity investment - stocks xg'0YZ\t
长期股权投资-其他股权投资 Long term equity investment - others E'XFn'
长期债券投资-债券投资 Long term securities investemnt - bonds 'G-VhvMv
长期债券投资-其他债权投资 Long term securities investment - others LE1&atq
长期投资减值准备 Provision for long-term investment !G\1$"T$
应收票据 Notes receivable D-ug$ZRg
应收股利 Dividends receivable y::KjB 0
应收利息 Interest receivable
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应收帐款 Trade debtors nn#A-x}~;b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment G9E?
应收补贴款 Allowance receivable Q=e?G300#L
其他应收款 Other debtors $23="Jcl
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %*|XN*i XC
其他流动资产 Other current assets .]r[0U
物资采购 Purchase IFG`
原材料 Raw materials G92=b*x/
包装物 Packing materials ~e%*hZNo
低值易耗品 Low value consumbles @q^WD_k
材料成本差异 Material cost difference jy&p_v1
自制半成品 Self-manufactured goods OE4 2{?)
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities Z]9
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委托加工物资 Consigned processiong material !m_'<=)B4~
委托代销商品 Consignment-out =i:?4pIZ
受托代销商品 Consignment-in %A82{
分期收款发出商品 Goods on instalment sales B Am{Gb
存货跌价准备 Provision for obsolete stocks D#(A?oN
待摊费用 Prepaid expenses AqN(htGvx
待处理流动资产损益 Unsettled G/L on current assets v`wP
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待处理固定资产损益 Unsettled G/L on fixed assets K<s\:$VVh
委托贷款-本金 Consignment loan - principle OmU.9PDg-
委托贷款-利息 Consignment loan - interest CZ]+B8Pl(x
委托贷款-减值准备 Consignment loan - provision WqYl=%x"{V
固定资产-房屋建筑物 Fixed assets - Buildings uO"@YX/
固定资产-机器设备 Fixed assets - Plant and machinery "G`)x+<~Z8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]j1BEO!Bg
固定资产-运输设备 Fixed assets - Automobiles WU=Os8gR
累计折旧 Accumulated depreciation bzUc;&WDz
固定资产减值准备 Impairment of fixed assets pMX7Rl
工程物资-专用材料 Project material - specific materials uidE/7
工程物资-专用设备 Project material - specific equipment ^~(bm$4r
工程物资-预付大型设备款 Project material - prepaid for equipment c?IIaj
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Yq1 ~"he8
在建工程 Construction in progress L
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在建工程减值准备 Impairment of construction in progress :U r%.0
固定资产清理 Disposal of fixed assets Y
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无形资产-专利权 Intangible assets - patent k U3]
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无形资产-非专利技术 Intangible assets - industrial property and know-how ,{E'k+
无形资产-商标权 Intangible assets - trademark rights Qz<v. _
无形资产-土地使用权 Intangible assets - land use rights 4<lZ; M"
无形资产-商誉 Intangible assets - goodwill xhimRi
无形资产减值准备 Impairment of intangible assets C}+(L3Z
长期待摊费用 Deferred assets zEks4yd
未确认融资费用 Unrecognized finance fees `^_.E:f
其他长期资产 Other long term assets [$] JvF
递延税款借项 Deferred assets debits hTg%T#m
应付票据 Notes payable R \`,Q'3
应付帐款 Trade creditors F~*
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预收帐款 Adanvances from customers JY
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代销商品款 Consignment-in payables 2RM0ca_F
其他应交款 Other payable to government A>d*<#x
其他应付款 Other creditors
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应付股利 Proposed dividends ["@K~my~D*
待转资产价值 Donated assets Cu/w><h)
预计负债 Accrued liabilities a<vCAFQ
应付短期债券 Short-term debentures payable .^Ek1fi.
其他流动负债 Other current liabilities (a)d7y.oo
预提费用 Accrued expenses B}*xrPj
应付工资 Payroll payable bLf }U9
应付福利费 Welfare payable 2+ 9">a@
短期借款-抵押借款 Bank loans - Short term - pledged Kq.)5%~>
短期借款-信用借款 Bank loans - Short term - credit ql8CgL
短期借款-担保借款 Bank loans - Short term - guaranteed 4'X^YBm
一年内到期长期借款 Long term loans due within one year (?J&Ar0
一年内到期长期应付款 Long term payable due within one year le8n!Dk(
长期借款 Bank loans - Long term Pb[wysy
应付债券-债券面值 Bond payable - Par value L
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应付债券-债券溢价 Bond payable - Excess &4BN9`|:
应付债券-债券折价 Bond payable - Discount eOLS
应付债券-应计利息 Bond payable - Accrued interest }0f[x
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长期应付款 Long term payable NCl={O9<j
专项应付款 Specific payable QF\NHV
其他长期负债 Other long term liabilities 8|i&Gbw+
应交税金-所得税 Tax payable - income tax jQ7RH/?_
应交税金-增值税 Tax payable - VAT .\1XR
应交税金-营业税 Tax payable - business tax PW.W.<CL
应交税金-消费税 Tax payable - consumable tax Zx`hutCv
应交税金-其他 Tax payable - others n]_8!NU
递延税款贷项 Deferred taxation credit nc l-VN
股本 Share capital #x"pG
已归还投资 Investment returned zXMIDrq
利润分配-其他转入 Profit appropriation - other transfer in zFv>'1$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `Jz"rh-M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @^%zh
利润分配-提取储备基金 Profit appropriation - reserve fund )!M:=}."
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q=w\)qJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /<y-pFTg
利润分配-利润归还投资 Profit appropriation - return investment by profit nc&
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends +B*ygv:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f3
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mDj:w#q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G~YV6??
期初未分配利润 Retained earnings, beginning of the year )2FS9h.t
资本公积-股本溢价 Capital surplus - share premium [l'~>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t5e% "}>7H
资本公积-接受现金捐赠 Capital surplus - cash donation OGh bH a
资本公积-股权投资准备 Capital surplus - investment reserve O7q-MeMM
资本公积-拨款转入 Capital surplus - subsidiary ~M43#E[oOF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation spn1Ji
资本公积-其他 Capital surplus - others tjO
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *crpM3fO>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QbpRSdxy`$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $Ne#F+M9x
盈余公积-储备基金 Surplus reserve - reserve fund ^=Up UB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {v~&.|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q6/ o.j
主营业务收入 Sales %VSST?aUvX
主营业务成本 Cost of sales UGr7,+N&
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主营业务税金及附加 Sales tax ILTd*f
营业费用 Operating expenses E
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管理费用 General and administrative expenses )SUT+x(DU
财务费用 Financial expenses uVOOw&q_
投资收益 Investment income pD.7ib^
其他业务收入 Other operating income lXL\e(ow
营业外收入 Non-operating income QT\S>}
补贴收入 Subsidy income IN`05 Q
其他业务支出 Other operating expenses Alh%Z\
营业外支出 Non-operating expenses H6rWb6i
所得税 Income tax .U9NQwd
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