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>-u9%aa
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现金 Cash in hand P;ovPyoO
银行存款 Cash in bank xN44>3#
其他货币资金-外埠存款Other monetary assets - cash in other cities =5#sB*
其他货币资金-银行本票 Other monetary assets - cashier‘s check &Tk@2<5=
其他货币资金-银行汇票 Other monetary assets - bank draft :tX,`G
其他货币资金-信用卡 Other monetary assets - credit cards r8Z}
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit (BY5omlh
其他货币资金-存出投资款 Other monetary assets - cash for investment +EM^
短期投资-股票投资 Investments - Short term - stocks dA$qzQ
短期投资-债券投资 Investments - Short term - bonds I->4Q&3
短期投资-基金投资 Investments - Short term - funds DTCOhUIV
短期投资-其他投资 Investments - Short term - others k4YW;6<C+
短期投资跌价准备 Provision for short-term investment AP(%m';
长期股权投资-股票投资 Long term equity investment - stocks _yc&'Wq
长期股权投资-其他股权投资 Long term equity investment - others N6!$V7oT
长期债券投资-债券投资 Long term securities investemnt - bonds }&LLo
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment ,5P
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应收票据 Notes receivable 6G<gA>V
应收股利 Dividends receivable io*iA<@Gx
应收利息 Interest receivable >e QFY^d5
应收帐款 Trade debtors "ac$S9@~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )"f*Mp
预付帐款 Prepayment pFwhvw
应收补贴款 Allowance receivable 3Hkb)Wu
其他应收款 Other debtors q 1+{MPJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7SjWofv
其他流动资产 Other current assets 6>F]Z)]}
物资采购 Purchase ]McDN[h:
原材料 Raw materials
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包装物 Packing materials F'^?s= QX
低值易耗品 Low value consumbles 48n 7<M;I
材料成本差异 Material cost difference BVv{:m{w
自制半成品 Self-manufactured goods 1g_D
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库存商品 Finished goods 'klYGp
商品进销差价 Difference between purchase & sales of commodities }Z8DVTpX}
委托加工物资 Consigned processiong material v42Z&PO
委托代销商品 Consignment-out S3> <zGYk
受托代销商品 Consignment-in T&s}~S=m
分期收款发出商品 Goods on instalment sales P6u%-#
存货跌价准备 Provision for obsolete stocks Mt%=z9OLq9
待摊费用 Prepaid expenses vABUUAo!Jr
待处理流动资产损益 Unsettled G/L on current assets Ae>:i7.V
待处理固定资产损益 Unsettled G/L on fixed assets ?TY/'-M5
委托贷款-本金 Consignment loan - principle ?eri6D,86w
委托贷款-利息 Consignment loan - interest 3}2a3)
委托贷款-减值准备 Consignment loan - provision )jed@?
固定资产-房屋建筑物 Fixed assets - Buildings ]%I|C++0
固定资产-机器设备 Fixed assets - Plant and machinery z
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4>t=r\"4
固定资产-运输设备 Fixed assets - Automobiles YQ7tZl;:t
累计折旧 Accumulated depreciation oE'Flc.
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 jQ9i<-zc
工程物资-专用设备 Project material - specific equipment ZA'Qw2fF0
工程物资-预付大型设备款 Project material - prepaid for equipment ,nz3S5~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qt4^e7
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在建工程 Construction in progress :x36Z4:
在建工程减值准备 Impairment of construction in progress d^^EfWU
固定资产清理 Disposal of fixed assets _4~q&?}V
无形资产-专利权 Intangible assets - patent _/cL"Wf
无形资产-非专利技术 Intangible assets - industrial property and know-how TtP2>eh-
无形资产-商标权 Intangible assets - trademark rights [.c'22R6
无形资产-土地使用权 Intangible assets - land use rights TqTz
无形资产-商誉 Intangible assets - goodwill 9hdz<eFL
无形资产减值准备 Impairment of intangible assets {Q
AV
长期待摊费用 Deferred assets HR$;QHl~F
未确认融资费用 Unrecognized finance fees Y@Ti2bI`v
其他长期资产 Other long term assets C,nU.0
递延税款借项 Deferred assets debits b]@@x;v$@
应付票据 Notes payable %S]g8O[}nl
应付帐款 Trade creditors zoHFTD4 g
预收帐款 Adanvances from customers (v1~p3H
代销商品款 Consignment-in payables j2Uu8.8d
其他应交款 Other payable to government lbiMB~rwI
其他应付款 Other creditors C!6d`|
应付股利 Proposed dividends "D?:8!
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待转资产价值 Donated assets K#4Toc#=V
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable L5A?9zum/!
其他流动负债 Other current liabilities ioJr2wq6
预提费用 Accrued expenses )_\q)t"=
应付工资 Payroll payable ZA.i\
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应付福利费 Welfare payable -1c{Jo
短期借款-抵押借款 Bank loans - Short term - pledged 9y( 491"o
短期借款-信用借款 Bank loans - Short term - credit {q|Om
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短期借款-担保借款 Bank loans - Short term - guaranteed Bf{c4YiF
一年内到期长期借款 Long term loans due within one year K5EU?J&
一年内到期长期应付款 Long term payable due within one year 22r$Ri_>
长期借款 Bank loans - Long term ^Bu55q
应付债券-债券面值 Bond payable - Par value Bd>a"3fA
应付债券-债券溢价 Bond payable - Excess zH
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应付债券-债券折价 Bond payable - Discount =Bw2{]w
应付债券-应计利息 Bond payable - Accrued interest gPw{'7'
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长期应付款 Long term payable 3jDAj!_ea
专项应付款 Specific payable Pj{Y
其他长期负债 Other long term liabilities #0'%51Jcl
应交税金-所得税 Tax payable - income tax C}Ucyzfr,p
应交税金-增值税 Tax payable - VAT C] >?YR4
应交税金-营业税 Tax payable - business tax 'O[0oi&
应交税金-消费税 Tax payable - consumable tax u @
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应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit aYws{Vii
股本 Share capital T1W H
已归还投资 Investment returned +S
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利润分配-其他转入 Profit appropriation - other transfer in ,#Mt10e{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yrQfPR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K410.o/=-
利润分配-提取储备基金 Profit appropriation - reserve fund eH^~r{{R
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p d(W(-`8!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {
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利润分配-利润归还投资 Profit appropriation - return investment by profit ,'&H`
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends I@q(P>]X9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @23~)uiZa
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Lf+"Gp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^vha4<'-qG
期初未分配利润 Retained earnings, beginning of the year 3V%ts7: a
资本公积-股本溢价 Capital surplus - share premium }0~X)Vgm(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -~v1@
资本公积-接受现金捐赠 Capital surplus - cash donation W$Sc@!M3{
资本公积-股权投资准备 Capital surplus - investment reserve =SVb
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资本公积-拨款转入 Capital surplus - subsidiary (0u(<qA\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M3Oqto<8"
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _kT{W]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "? ON0u9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9A ?)n<3
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盈余公积-储备基金 Surplus reserve - reserve fund >p
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ubUVxYD?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?tx."MZ
主营业务收入 Sales ppzQh1
主营业务成本 Cost of sales 52t6_!y+V
主营业务税金及附加 Sales tax QJ2D C
营业费用 Operating expenses 4Be\5Byr
管理费用 General and administrative expenses JsHD3
财务费用 Financial expenses P(cy@P,D
投资收益 Investment income #eIFRNRb)
其他业务收入 Other operating income h&2l0|8k
营业外收入 Non-operating income aKz:hG
补贴收入 Subsidy income I`;SA~5
其他业务支出 Other operating expenses +F+M[ef<ws
营业外支出 Non-operating expenses <h%I-e6
所得税 Income tax T,h9xl
9i
t ^~Qv