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 。 mm}y/dO~}
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现金 Cash in hand e&~vO| 3w%
银行存款 Cash in bank ?,s]5
其他货币资金-外埠存款Other monetary assets - cash in other cities #1Zqq([@
其他货币资金-银行本票 Other monetary assets - cashier‘s check xgDd5`W
其他货币资金-银行汇票 Other monetary assets - bank draft +85#`{ D
其他货币资金-信用卡 Other monetary assets - credit cards :ohGG ,`Dh
其他货币资金-信用证保证金 Other monetary assets - L/C deposit CD^C}MB
其他货币资金-存出投资款 Other monetary assets - cash for investment I=aoP}_
短期投资-股票投资 Investments - Short term - stocks #(@!:f1
短期投资-债券投资 Investments - Short term - bonds A]0A,A0
短期投资-基金投资 Investments - Short term - funds $Lj~ge3#
短期投资-其他投资 Investments - Short term - others X,5}i5'!
短期投资跌价准备 Provision for short-term investment /ILj}g'
长期股权投资-股票投资 Long term equity investment - stocks w8=&rzr8
长期股权投资-其他股权投资 Long term equity investment - others OaTnQ|*
长期债券投资-债券投资 Long term securities investemnt - bonds BF^dNgn+%K
长期债券投资-其他债权投资 Long term securities investment - others V52>K$j
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable LZ#=Ks
应收股利 Dividends receivable JJ:p A_uX
应收利息 Interest receivable ~7p!t%;$
应收帐款 Trade debtors vEy0DHEE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Zv]'9,cbk
预付帐款 Prepayment ^aG$9N<\
应收补贴款 Allowance receivable [8C|v61Y
其他应收款 Other debtors tIK`/)w,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z*V 8l*
其他流动资产 Other current assets VSx9aVPkC
物资采购 Purchase 6ZO6O=KD
原材料 Raw materials 1JQ5bB"
包装物 Packing materials WCNycH+1
低值易耗品 Low value consumbles epicY
材料成本差异 Material cost difference p9>{X\eT:
自制半成品 Self-manufactured goods P"(VRc6x
库存商品 Finished goods ` ~w|Xz
商品进销差价 Difference between purchase & sales of commodities A
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委托加工物资 Consigned processiong material Vc[aNpE
委托代销商品 Consignment-out DCsamOA~
受托代销商品 Consignment-in Z8Iqgz7|y
分期收款发出商品 Goods on instalment sales t1JU_
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存货跌价准备 Provision for obsolete stocks ,`Keqfx
待摊费用 Prepaid expenses RWg'W,v=!
待处理流动资产损益 Unsettled G/L on current assets ?rm3Iac0S
待处理固定资产损益 Unsettled G/L on fixed assets 4,,DA2^!
委托贷款-本金 Consignment loan - principle #fYRsVQ
委托贷款-利息 Consignment loan - interest HVJqDF
委托贷款-减值准备 Consignment loan - provision 6i+<0b}!/
固定资产-房屋建筑物 Fixed assets - Buildings *{_N*p\{
固定资产-机器设备 Fixed assets - Plant and machinery N \~}`({
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3"BSP3/[l
固定资产-运输设备 Fixed assets - Automobiles _<E.?K$gbU
累计折旧 Accumulated depreciation X-=4Z9
固定资产减值准备 Impairment of fixed assets 57fl<IM
工程物资-专用材料 Project material - specific materials oF0DprP@
工程物资-专用设备 Project material - specific equipment U{\9mt7b!
工程物资-预付大型设备款 Project material - prepaid for equipment tk)JE^'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t$Bu<frQ
在建工程 Construction in progress HNRAtRvnY
在建工程减值准备 Impairment of construction in progress {q/;G!ON.S
固定资产清理 Disposal of fixed assets >'lv Zt
无形资产-专利权 Intangible assets - patent uTdx`>M,O
无形资产-非专利技术 Intangible assets - industrial property and know-how "MvSF1
无形资产-商标权 Intangible assets - trademark rights T@Bu Fr`]<
无形资产-土地使用权 Intangible assets - land use rights )3 I~6ar
无形资产-商誉 Intangible assets - goodwill 9u6VN]divB
无形资产减值准备 Impairment of intangible assets 0 <E2^
长期待摊费用 Deferred assets Kv9$c(~#
未确认融资费用 Unrecognized finance fees Z0/$XS9|h;
其他长期资产 Other long term assets *HsA.W~2W
递延税款借项 Deferred assets debits v<Ywfb
应付票据 Notes payable b'ZzDYN
应付帐款 Trade creditors 0HO'%'Ga*
预收帐款 Adanvances from customers ?f$U8A4lp
代销商品款 Consignment-in payables p[O\}MAd#
其他应交款 Other payable to government pO/vD~C>
其他应付款 Other creditors ;reBJk
应付股利 Proposed dividends HUAbq }
待转资产价值 Donated assets J(G-c5&=
预计负债 Accrued liabilities DfU]+;AE
应付短期债券 Short-term debentures payable yH(3 m#
其他流动负债 Other current liabilities ?KB]
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预提费用 Accrued expenses !|W.YbS
应付工资 Payroll payable sf0\#Q
应付福利费 Welfare payable Pl. y9g~
短期借款-抵押借款 Bank loans - Short term - pledged 2,Aw6h;
短期借款-信用借款 Bank loans - Short term - credit C hQ] d
短期借款-担保借款 Bank loans - Short term - guaranteed Q#X'.](1
一年内到期长期借款 Long term loans due within one year !F:mDZeY
一年内到期长期应付款 Long term payable due within one year c1q;
长期借款 Bank loans - Long term d
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应付债券-债券面值 Bond payable - Par value y"Pd>61h
应付债券-债券溢价 Bond payable - Excess \11+~
应付债券-债券折价 Bond payable - Discount QH,Fw$1
应付债券-应计利息 Bond payable - Accrued interest 1:iB1TclP
长期应付款 Long term payable A/"<o5(T(P
专项应付款 Specific payable v}J0j
其他长期负债 Other long term liabilities aX~Jk >a0
应交税金-所得税 Tax payable - income tax UT5xUv5'
应交税金-增值税 Tax payable - VAT d-C%R9
应交税金-营业税 Tax payable - business tax -%0pYB
应交税金-消费税 Tax payable - consumable tax .EPv4[2%F8
应交税金-其他 Tax payable - others v8WT?%
递延税款贷项 Deferred taxation credit yM}3u4FG
股本 Share capital #K`0b$
已归还投资 Investment returned )@p?4XsT4J
利润分配-其他转入 Profit appropriation - other transfer in eZ$M#I=o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5A$,'%d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s3T7M:DM4
利润分配-提取储备基金 Profit appropriation - reserve fund sq;!5qK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :.tL~%
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?S'aA!/;
利润分配-利润归还投资 Profit appropriation - return investment by profit qX`Hi9ja
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aM
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +0 }_X
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z`YC3_d
期初未分配利润 Retained earnings, beginning of the year 0Vrs bkS
资本公积-股本溢价 Capital surplus - share premium Y]*&\Ex"\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FW5v
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资本公积-接受现金捐赠 Capital surplus - cash donation o<J6KTLv
资本公积-股权投资准备 Capital surplus - investment reserve $hHV Ie]+
资本公积-拨款转入 Capital surplus - subsidiary piH0_7qr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation pGfGGY>i%
资本公积-其他 Capital surplus - others -Bl^TT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m[(_fOd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h1"|$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `a:3S@n(}
盈余公积-储备基金 Surplus reserve - reserve fund kt0xR)gU
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L,.AY?)+7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |V4<eF-0S
主营业务收入 Sales {NQCe0S+p
主营业务成本 Cost of sales `|Hk+V
主营业务税金及附加 Sales tax +zd/<
营业费用 Operating expenses vBJxhK-
管理费用 General and administrative expenses %.D!J",\/K
财务费用 Financial expenses 9pPLOXr ,
投资收益 Investment income *Wvk~
其他业务收入 Other operating income *sZH3:
营业外收入 Non-operating income !Vg=l[
补贴收入 Subsidy income 6bc\
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其他业务支出 Other operating expenses DRR)mQBb
营业外支出 Non-operating expenses =-_hq'il
所得税 Income tax /M::x+/T
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