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 。 g$mMH
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现金 Cash in hand 9=6BQ`u
银行存款 Cash in bank 6Ad UlPM
其他货币资金-外埠存款Other monetary assets - cash in other cities OGLA1}k4
其他货币资金-银行本票 Other monetary assets - cashier‘s check A-.Wd7^~*
其他货币资金-银行汇票 Other monetary assets - bank draft 'Lu xF1>
其他货币资金-信用卡 Other monetary assets - credit cards l&e{GHz
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %"oGJp
其他货币资金-存出投资款 Other monetary assets - cash for investment 8kSyT'kC%
短期投资-股票投资 Investments - Short term - stocks z79oj\&[
短期投资-债券投资 Investments - Short term - bonds tUZfQ
短期投资-基金投资 Investments - Short term - funds kI04<!
短期投资-其他投资 Investments - Short term - others k >.U !
短期投资跌价准备 Provision for short-term investment 6C"zBJcGc
长期股权投资-股票投资 Long term equity investment - stocks ,Xn%0]
长期股权投资-其他股权投资 Long term equity investment - others a%a0/!U[
长期债券投资-债券投资 Long term securities investemnt - bonds !mWm@}Ujg
长期债券投资-其他债权投资 Long term securities investment - others ^V9|uHOJoq
长期投资减值准备 Provision for long-term investment E}F-*go
应收票据 Notes receivable G\5Bdo1g
应收股利 Dividends receivable vfj{j=
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应收利息 Interest receivable _,v?rFLE
应收帐款 Trade debtors |"KdW#.x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -Jv3D$f]a
预付帐款 Prepayment g,o46`6"
应收补贴款 Allowance receivable Isvb;VT9L
其他应收款 Other debtors G(shZ=fq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .waj.9&[l
其他流动资产 Other current assets %dr*dA'
物资采购 Purchase fWW B]h
原材料 Raw materials 1#;^Z3
包装物 Packing materials =zrfh-lwH
低值易耗品 Low value consumbles uTz>I'f
材料成本差异 Material cost difference ME!P{ _/
自制半成品 Self-manufactured goods FYu30
库存商品 Finished goods @].!}tz
商品进销差价 Difference between purchase & sales of commodities 90Sras>F
委托加工物资 Consigned processiong material 9An\uH)mL
委托代销商品 Consignment-out ;gu4~LQw
受托代销商品 Consignment-in U|.r -$|5P
分期收款发出商品 Goods on instalment sales )M Tf
存货跌价准备 Provision for obsolete stocks 65U\;Ew
待摊费用 Prepaid expenses HE_UHv
待处理流动资产损益 Unsettled G/L on current assets ~,)D
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待处理固定资产损益 Unsettled G/L on fixed assets xe(7q1
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest =+?OsH
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委托贷款-减值准备 Consignment loan - provision (M
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固定资产-房屋建筑物 Fixed assets - Buildings &Qj1uf92.
固定资产-机器设备 Fixed assets - Plant and machinery ^
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9M 1DE
固定资产-运输设备 Fixed assets - Automobiles bUM4^m
累计折旧 Accumulated depreciation Ay^P#\VZ
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials lfd-!(tXD
工程物资-专用设备 Project material - specific equipment c05-1
工程物资-预付大型设备款 Project material - prepaid for equipment i|,}y`C#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Z 5P4 H
在建工程 Construction in progress &w`Ho)P
在建工程减值准备 Impairment of construction in progress G;pmR^
固定资产清理 Disposal of fixed assets *}Gys/\!S
无形资产-专利权 Intangible assets - patent lx2%=5+i;
无形资产-非专利技术 Intangible assets - industrial property and know-how =oiz@Q @H
无形资产-商标权 Intangible assets - trademark rights c3
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无形资产-土地使用权 Intangible assets - land use rights 5 b,|6
无形资产-商誉 Intangible assets - goodwill -`z%<)!Y
无形资产减值准备 Impairment of intangible assets ]mNsG0r6
长期待摊费用 Deferred assets zLg$|@E&
未确认融资费用 Unrecognized finance fees (~5]1S}F
其他长期资产 Other long term assets UmMu|`
递延税款借项 Deferred assets debits aMkuyqPf{
应付票据 Notes payable |yp^T
应付帐款 Trade creditors |)0Ta9~
预收帐款 Adanvances from customers <}c7E3Uc
代销商品款 Consignment-in payables (JjxrZ+L
其他应交款 Other payable to government GNB'.tJ:0Y
其他应付款 Other creditors B`3z(a92S
应付股利 Proposed dividends 7Lj:m.0O^
待转资产价值 Donated assets ^'Rs`e
预计负债 Accrued liabilities cH|J
应付短期债券 Short-term debentures payable h -091N
其他流动负债 Other current liabilities g3Hi5[-H
预提费用 Accrued expenses y@2"[fo3~
应付工资 Payroll payable U,fPG/9
应付福利费 Welfare payable +7
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短期借款-抵押借款 Bank loans - Short term - pledged OUO'w6m!
短期借款-信用借款 Bank loans - Short term - credit saQo]6#
短期借款-担保借款 Bank loans - Short term - guaranteed oOubqx
一年内到期长期借款 Long term loans due within one year JX&%5sn(
一年内到期长期应付款 Long term payable due within one year ePaC8sd0
长期借款 Bank loans - Long term iYw1{U
应付债券-债券面值 Bond payable - Par value i$hWX4L
应付债券-债券溢价 Bond payable - Excess u WdKG({][
应付债券-债券折价 Bond payable - Discount OR'e!{
应付债券-应计利息 Bond payable - Accrued interest I3s
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长期应付款 Long term payable -*ZQ=nomN
专项应付款 Specific payable u$ci{<
其他长期负债 Other long term liabilities QG
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应交税金-所得税 Tax payable - income tax 5
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应交税金-增值税 Tax payable - VAT 'Ce?!UO
应交税金-营业税 Tax payable - business tax $rbr&TJ
应交税金-消费税 Tax payable - consumable tax KiE'O{Y
应交税金-其他 Tax payable - others M_cm,|FF
递延税款贷项 Deferred taxation credit [(TmAEON
股本 Share capital ^ u0y<kItX
已归还投资 Investment returned 9U3 }_
利润分配-其他转入 Profit appropriation - other transfer in t%k`)p7O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yiH;fK +x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ic&YiATj
利润分配-提取储备基金 Profit appropriation - reserve fund 'iwTvkf{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V,[[#a)y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "qZTgCOY2
利润分配-利润归还投资 Profit appropriation - return investment by profit *J':U>p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /S^>06{-+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OH]45bd
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )u]=^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w_~
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期初未分配利润 Retained earnings, beginning of the year pj3H4yCM:
资本公积-股本溢价 Capital surplus - share premium MAX?,-x
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i/!KUbt
资本公积-接受现金捐赠 Capital surplus - cash donation GN5*
资本公积-股权投资准备 Capital surplus - investment reserve :8N
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资本公积-拨款转入 Capital surplus - subsidiary V! TGFo}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >>y\idg&:
资本公积-其他 Capital surplus - others ]ERAt^$0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h:
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HB.:/5\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JL u$UR4
盈余公积-储备基金 Surplus reserve - reserve fund Su
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund od,,2pwK+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment .+u r+"i
主营业务收入 Sales auY?Cj'"fs
主营业务成本 Cost of sales XC}2GHO<
主营业务税金及附加 Sales tax @q@I(%_`
营业费用 Operating expenses KMl3`+i
管理费用 General and administrative expenses :zO
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财务费用 Financial expenses
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投资收益 Investment income =t~]@?]1D
其他业务收入 Other operating income v=&xiw