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 。 iS"8X#[]N
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现金 Cash in hand *v
rWA
银行存款 Cash in bank ^IGyuj0]jG
其他货币资金-外埠存款Other monetary assets - cash in other cities m1-\qt-yy
其他货币资金-银行本票 Other monetary assets - cashier‘s check G*\abL
其他货币资金-银行汇票 Other monetary assets - bank draft 7%9)C[6NSs
其他货币资金-信用卡 Other monetary assets - credit cards i<m$#6<Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8PBU~mr
其他货币资金-存出投资款 Other monetary assets - cash for investment %f(S'<DhC
短期投资-股票投资 Investments - Short term - stocks MCeu0e^)
短期投资-债券投资 Investments - Short term - bonds kT^*>=1
短期投资-基金投资 Investments - Short term - funds ^Cg^`n?@b
短期投资-其他投资 Investments - Short term - others w(/DTQc~d
短期投资跌价准备 Provision for short-term investment t'R':+0Vf
长期股权投资-股票投资 Long term equity investment - stocks j
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长期股权投资-其他股权投资 Long term equity investment - others Ad;S=h8:
长期债券投资-债券投资 Long term securities investemnt - bonds tqf&N0*
长期债券投资-其他债权投资 Long term securities investment - others -|}%~0)/bH
长期投资减值准备 Provision for long-term investment I1)-,/nEjg
应收票据 Notes receivable PW%1xHLfk
应收股利 Dividends receivable pp~3@_)b
应收利息 Interest receivable &$qF4B*
应收帐款 Trade debtors d(fPECv(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Sty!atEWT
预付帐款 Prepayment k&)K(
应收补贴款 Allowance receivable 9g
Bjxqm
其他应收款 Other debtors S
Pn8\2Cj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ptpW41t}^
其他流动资产 Other current assets +z-[s6q2m
物资采购 Purchase x(PKFn
原材料 Raw materials f=ac I|w
包装物 Packing materials F7{R~mS;
低值易耗品 Low value consumbles 84=-Lw
材料成本差异 Material cost difference 7DtIVMiK
自制半成品 Self-manufactured goods y" ^yYO
库存商品 Finished goods TD
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商品进销差价 Difference between purchase & sales of commodities }:`5,b%Y_
委托加工物资 Consigned processiong material ljPq2v ]
委托代销商品 Consignment-out vv+D*e&<
受托代销商品 Consignment-in o+<29o
分期收款发出商品 Goods on instalment sales _Vjpw,
存货跌价准备 Provision for obsolete stocks jfUJ37zNZr
待摊费用 Prepaid expenses =m}TU)4.
待处理流动资产损益 Unsettled G/L on current assets Lt1U+o[ot
待处理固定资产损益 Unsettled G/L on fixed assets Q|Pbt(44
委托贷款-本金 Consignment loan - principle ll^DY
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委托贷款-利息 Consignment loan - interest (I4y[jnD
委托贷款-减值准备 Consignment loan - provision v&fGCD\R
固定资产-房屋建筑物 Fixed assets - Buildings |q;Al
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固定资产-机器设备 Fixed assets - Plant and machinery &=6%>
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures SIq1X'7
固定资产-运输设备 Fixed assets - Automobiles Sx8l<X
累计折旧 Accumulated depreciation .nEs:yn
固定资产减值准备 Impairment of fixed assets |;P^clS3
工程物资-专用材料 Project material - specific materials AD]e0_E
工程物资-专用设备 Project material - specific equipment Dl%?OG<
工程物资-预付大型设备款 Project material - prepaid for equipment IX9K.f
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &Yp+k}XU
在建工程 Construction in progress {FWyu5.
在建工程减值准备 Impairment of construction in progress Z_FNIM0f
固定资产清理 Disposal of fixed assets XaW4C-D&
无形资产-专利权 Intangible assets - patent R2w`Y5#`
无形资产-非专利技术 Intangible assets - industrial property and know-how BCx!0v?9
无形资产-商标权 Intangible assets - trademark rights *>k!hq;j
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill !z MDP/V
无形资产减值准备 Impairment of intangible assets +Hj/0pp
长期待摊费用 Deferred assets @l~7x
未确认融资费用 Unrecognized finance fees 3 jF|Ic
其他长期资产 Other long term assets p1D()-
递延税款借项 Deferred assets debits ==N` !+
应付票据 Notes payable hK(tPl$
应付帐款 Trade creditors UfR~%p>K
预收帐款 Adanvances from customers \~>e_;
代销商品款 Consignment-in payables /7gi/uh~-(
其他应交款 Other payable to government tMFsA`ng
其他应付款 Other creditors ^av6HFQ
应付股利 Proposed dividends Vclr2]eV4O
待转资产价值 Donated assets R&#tSL
预计负债 Accrued liabilities mb\h^cKaq
应付短期债券 Short-term debentures payable T C8`JU=wV
其他流动负债 Other current liabilities rB%y6P B
预提费用 Accrued expenses _A 2Lv]vfV
应付工资 Payroll payable <C
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应付福利费 Welfare payable +K^h!d]
短期借款-抵押借款 Bank loans - Short term - pledged *Y%Jl
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短期借款-信用借款 Bank loans - Short term - credit h*Je35
短期借款-担保借款 Bank loans - Short term - guaranteed &>(gt<C$
一年内到期长期借款 Long term loans due within one year Mra35
一年内到期长期应付款 Long term payable due within one year _s+c+]bO
长期借款 Bank loans - Long term vXdZmYrC
应付债券-债券面值 Bond payable - Par value )eYDQA>
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应付债券-债券溢价 Bond payable - Excess ?TpUf
应付债券-债券折价 Bond payable - Discount jl}$HEI5m}
应付债券-应计利息 Bond payable - Accrued interest 3qi_]*dD
长期应付款 Long term payable J02^i5l
专项应付款 Specific payable AW~"yI<
其他长期负债 Other long term liabilities tnb$sulc+
应交税金-所得税 Tax payable - income tax 5G(E&>~
应交税金-增值税 Tax payable - VAT S~)w\(r
应交税金-营业税 Tax payable - business tax 7,'kpyCj
应交税金-消费税 Tax payable - consumable tax exDkq0u]
应交税金-其他 Tax payable - others |~K(F<;j
递延税款贷项 Deferred taxation credit r_U>VT^E:
股本 Share capital rk|@B{CA;
已归还投资 Investment returned eLfvMPVo
利润分配-其他转入 Profit appropriation - other transfer in WUEHB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c%f_.MiU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3o6RbW0[
利润分配-提取储备基金 Profit appropriation - reserve fund 30Drrno7Io
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;..o7I
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a1c1k}
利润分配-利润归还投资 Profit appropriation - return investment by profit ?j{C*|yHO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qX#MV>1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _xrwu;o0}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y3',"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A
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期初未分配利润 Retained earnings, beginning of the year mfom=-q3k
资本公积-股本溢价 Capital surplus - share premium tous#(&pK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vl:J40Kfn
资本公积-接受现金捐赠 Capital surplus - cash donation WE6\dhJ<
资本公积-股权投资准备 Capital surplus - investment reserve 2.lgT|p
资本公积-拨款转入 Capital surplus - subsidiary x /mp=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O#eZ<hNV
资本公积-其他 Capital surplus - others Gy"%R-j7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |L::bx(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L}%dCe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u[oUCTY
盈余公积-储备基金 Surplus reserve - reserve fund xT*d/Oa w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 86qI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales `bG7"o`
主营业务成本 Cost of sales 0Scm?
l3
主营业务税金及附加 Sales tax h7yqk4'Lq
营业费用 Operating expenses Bh]!WMAw.
管理费用 General and administrative expenses 6'C2SihYp
财务费用 Financial expenses h|;qG)f^
投资收益 Investment income m:+8J,jW
其他业务收入 Other operating income w?y6
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营业外收入 Non-operating income o[\HOe~;
补贴收入 Subsidy income #8h;Bj
其他业务支出 Other operating expenses gTf|^?vd
营业外支出 Non-operating expenses bzZ>ly
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所得税 Income tax @T-p2#&
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