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 。 K)r|oW=6Y
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现金 Cash in hand a/H|/CB3
银行存款 Cash in bank dgM@|&9*m
其他货币资金-外埠存款Other monetary assets - cash in other cities K-drN)o
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]Br6!U4~
其他货币资金-银行汇票 Other monetary assets - bank draft `%S#XJU
其他货币资金-信用卡 Other monetary assets - credit cards VRa>bS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l|&DI]gw
其他货币资金-存出投资款 Other monetary assets - cash for investment *k
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短期投资-股票投资 Investments - Short term - stocks 2uM\
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短期投资-债券投资 Investments - Short term - bonds eUE(vn
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短期投资-基金投资 Investments - Short term - funds Y|96K2BR
短期投资-其他投资 Investments - Short term - others Ow4H7sl
短期投资跌价准备 Provision for short-term investment % /Y;
长期股权投资-股票投资 Long term equity investment - stocks %6@->c{
长期股权投资-其他股权投资 Long term equity investment - others B`<K]ut
长期债券投资-债券投资 Long term securities investemnt - bonds Ub-q0[6
长期债券投资-其他债权投资 Long term securities investment - others C(kIj
长期投资减值准备 Provision for long-term investment Z.
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应收票据 Notes receivable Ea\Khf]2
应收股利 Dividends receivable Doc_rQYku
应收利息 Interest receivable +1=]9
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应收帐款 Trade debtors w_]`)$9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %uy5la
预付帐款 Prepayment .-HwT3
应收补贴款 Allowance receivable hO] vy>i;
其他应收款 Other debtors y$C\b\hM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors c}r"O8M
其他流动资产 Other current assets $;%k:&\f
物资采购 Purchase U/l3C(bc!
原材料 Raw materials ,37\8y?o\
包装物 Packing materials cHjnuL0fsy
低值易耗品 Low value consumbles G=l-S\0@
材料成本差异 Material cost difference X/' t1
自制半成品 Self-manufactured goods /Mmts=^Ja
库存商品 Finished goods Js}1_K
商品进销差价 Difference between purchase & sales of commodities '| rhm
委托加工物资 Consigned processiong material f*46,`x
委托代销商品 Consignment-out aT"0tn^LO
受托代销商品 Consignment-in JOFQyhY0>m
分期收款发出商品 Goods on instalment sales hWD%_"yhd
存货跌价准备 Provision for obsolete stocks 7/b\NLeJ'
待摊费用 Prepaid expenses y0_z_S#gO
待处理流动资产损益 Unsettled G/L on current assets :ExCGS[
待处理固定资产损益 Unsettled G/L on fixed assets C
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委托贷款-本金 Consignment loan - principle BMs?+
委托贷款-利息 Consignment loan - interest {k8R6l1
委托贷款-减值准备 Consignment loan - provision %"CF-K@th
固定资产-房屋建筑物 Fixed assets - Buildings )]M,OMYq-
固定资产-机器设备 Fixed assets - Plant and machinery [H5BIM@{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PEDV9u[A
固定资产-运输设备 Fixed assets - Automobiles BOdd~f%&tn
累计折旧 Accumulated depreciation ALXie86a8
固定资产减值准备 Impairment of fixed assets V18A|]k
工程物资-专用材料 Project material - specific materials PJ3M,2H1b.
工程物资-专用设备 Project material - specific equipment ]wm<$+@
工程物资-预付大型设备款 Project material - prepaid for equipment >7,?X_:A-1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $QB/n63
在建工程 Construction in progress 5DxNHEuS
在建工程减值准备 Impairment of construction in progress 8]j*z n?,
固定资产清理 Disposal of fixed assets {U"=}j(
无形资产-专利权 Intangible assets - patent 6%L#FSI
无形资产-非专利技术 Intangible assets - industrial property and know-how u%sfHGrH
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights *!m(oP
无形资产-商誉 Intangible assets - goodwill MmQ"z_v
无形资产减值准备 Impairment of intangible assets Gw-y6e'|Y
长期待摊费用 Deferred assets c$^~7.~{Qy
未确认融资费用 Unrecognized finance fees E)F#Z=)
其他长期资产 Other long term assets <\`qRz0/
递延税款借项 Deferred assets debits C8t;E`
应付票据 Notes payable r&3EM[*Iw
应付帐款 Trade creditors )0?u_Z]w9
预收帐款 Adanvances from customers 7&&3@96<*#
代销商品款 Consignment-in payables .OcI.1H [
其他应交款 Other payable to government )}lO%B'K
其他应付款 Other creditors d}Xb8SaE%c
应付股利 Proposed dividends #Oi{7~
待转资产价值 Donated assets QERj`/g
预计负债 Accrued liabilities ;u;_\k<qK
应付短期债券 Short-term debentures payable I/* ULR,
其他流动负债 Other current liabilities t$z 5m<8
预提费用 Accrued expenses #5%ipWPHb
应付工资 Payroll payable (tvfF0~
应付福利费 Welfare payable Ubm]V{7
短期借款-抵押借款 Bank loans - Short term - pledged i F \H
短期借款-信用借款 Bank loans - Short term - credit 3HqTVq`&
短期借款-担保借款 Bank loans - Short term - guaranteed ;
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一年内到期长期借款 Long term loans due within one year 3/V0w|ZgD
一年内到期长期应付款 Long term payable due within one year >!MRk[@
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长期借款 Bank loans - Long term [\-)c[
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应付债券-债券面值 Bond payable - Par value LK+67Y{25
应付债券-债券溢价 Bond payable - Excess QjOY1Xze
应付债券-债券折价 Bond payable - Discount Zu/w[*;M
应付债券-应计利息 Bond payable - Accrued interest moRo>bvN~
长期应付款 Long term payable G@P+M1c
专项应付款 Specific payable w8cbhc
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax 4*'ZabDD
应交税金-增值税 Tax payable - VAT wvRwb
应交税金-营业税 Tax payable - business tax .z[#j]k
应交税金-消费税 Tax payable - consumable tax [ji')PCAi;
应交税金-其他 Tax payable - others $Y M(NC
递延税款贷项 Deferred taxation credit GT,1t=|&V
股本 Share capital uCoy~kt292
已归还投资 Investment returned a66Ns7Rb
利润分配-其他转入 Profit appropriation - other transfer in fd$nAE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VS3lz?o?6g
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o.(Gja4
利润分配-提取储备基金 Profit appropriation - reserve fund A1n4R
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4%#q.qI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7%Ou6P$^fr
利润分配-利润归还投资 Profit appropriation - return investment by profit KW!+Ws
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >XxHp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yz"hU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T:SqENV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kD(#LM<9s
期初未分配利润 Retained earnings, beginning of the year 2!R+5^Iy
资本公积-股本溢价 Capital surplus - share premium NOmFQ)/ &
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _2hZGC%&E
资本公积-接受现金捐赠 Capital surplus - cash donation iJ`zWpj+{Q
资本公积-股权投资准备 Capital surplus - investment reserve "RTv[n!
资本公积-拨款转入 Capital surplus - subsidiary NQA2usb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f@2F!
资本公积-其他 Capital surplus - others "7
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .03Rp5+v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &?}A/(#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rg^ps
盈余公积-储备基金 Surplus reserve - reserve fund Tgl >
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bFSs{\zE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "'C5B>qO
主营业务收入 Sales WL?qulC}h1
主营业务成本 Cost of sales gVrfZ&XF84
主营业务税金及附加 Sales tax @_wJN Qo`
营业费用 Operating expenses k136n#KN1
管理费用 General and administrative expenses t37<<5A
财务费用 Financial expenses #lO ^PK
投资收益 Investment income %j/pln&
其他业务收入 Other operating income > `mV^QD
营业外收入 Non-operating income *Nfotv
补贴收入 Subsidy income vqZBDQ0
其他业务支出 Other operating expenses \_YDSmjy
营业外支出 Non-operating expenses ^$X|Lq
所得税 Income tax |*DkriYY
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