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 。 dp}s]`x+
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现金 Cash in hand utzf7?nIS
银行存款 Cash in bank 3-Bz5sj9
其他货币资金-外埠存款Other monetary assets - cash in other cities ]621Z1
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7?@ -|{
其他货币资金-银行汇票 Other monetary assets - bank draft 9ERyr1-u v
其他货币资金-信用卡 Other monetary assets - credit cards L_`D
其他货币资金-信用证保证金 Other monetary assets - L/C deposit L/ g8@G
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其他货币资金-存出投资款 Other monetary assets - cash for investment ^#gJf*'UE
短期投资-股票投资 Investments - Short term - stocks w!_6*
短期投资-债券投资 Investments - Short term - bonds imc1rY!~'
短期投资-基金投资 Investments - Short term - funds F FtB#
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment 7S/
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长期股权投资-股票投资 Long term equity investment - stocks FJD;LpW
长期股权投资-其他股权投资 Long term equity investment - others +v+Dkyf:V
长期债券投资-债券投资 Long term securities investemnt - bonds Ak kth*p
长期债券投资-其他债权投资 Long term securities investment - others hs
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长期投资减值准备 Provision for long-term investment 719lfI&s
应收票据 Notes receivable i~"lcgoO
应收股利 Dividends receivable j4wsDtmAU
应收利息 Interest receivable @6kkt~>:
应收帐款 Trade debtors J?Bj=b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (M#m BS
预付帐款 Prepayment :z-?L0C=0
应收补贴款 Allowance receivable 0" F\V
其他应收款 Other debtors }ijFvIHV
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "_0sW3rG
其他流动资产 Other current assets C1==a FD
物资采购 Purchase f"-3'kqo
原材料 Raw materials 7H
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包装物 Packing materials OUhlQq\
低值易耗品 Low value consumbles T@xaa\bzg
材料成本差异 Material cost difference # AH gY.
自制半成品 Self-manufactured goods f5z*AeI
库存商品 Finished goods weMufT
商品进销差价 Difference between purchase & sales of commodities 4axuE]
委托加工物资 Consigned processiong material Z|B`n
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委托代销商品 Consignment-out ;w;+<
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受托代销商品 Consignment-in /b]+RXvxj
分期收款发出商品 Goods on instalment sales *+%$OH,
存货跌价准备 Provision for obsolete stocks "^)$MAZ
待摊费用 Prepaid expenses jZk dTiI
待处理流动资产损益 Unsettled G/L on current assets W0S\g#
待处理固定资产损益 Unsettled G/L on fixed assets qtjx<`EK>
委托贷款-本金 Consignment loan - principle aJJ)ZP2+
委托贷款-利息 Consignment loan - interest 0HI0/Tvu$<
委托贷款-减值准备 Consignment loan - provision ; EsfHCi)
固定资产-房屋建筑物 Fixed assets - Buildings 8&:dzS
固定资产-机器设备 Fixed assets - Plant and machinery !jR 1!i
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures HggINMG
固定资产-运输设备 Fixed assets - Automobiles J;k8 a2$_
累计折旧 Accumulated depreciation [5PQrf~Mo
固定资产减值准备 Impairment of fixed assets E~S~Ld%
工程物资-专用材料 Project material - specific materials p#N2K{E
工程物资-专用设备 Project material - specific equipment VVe^s|~Z
工程物资-预付大型设备款 Project material - prepaid for equipment g*WY kv
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G[+{[W
在建工程 Construction in progress K_Kz8qV.?
在建工程减值准备 Impairment of construction in progress bSW~hyI w
固定资产清理 Disposal of fixed assets 7g4IAsoD
无形资产-专利权 Intangible assets - patent m0*_
无形资产-非专利技术 Intangible assets - industrial property and know-how q3D,hG_
无形资产-商标权 Intangible assets - trademark rights # ';b>J
无形资产-土地使用权 Intangible assets - land use rights CN6b982&
无形资产-商誉 Intangible assets - goodwill u)~::2BXAn
无形资产减值准备 Impairment of intangible assets $'w>doUlA
长期待摊费用 Deferred assets ^3C%&
未确认融资费用 Unrecognized finance fees ,_bG'Hmt
其他长期资产 Other long term assets :Vrj[i-{
递延税款借项 Deferred assets debits L4<=,}KS
应付票据 Notes payable brdY97s4
应付帐款 Trade creditors 'Uo|
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预收帐款 Adanvances from customers v807)JwS
代销商品款 Consignment-in payables l Ma||
其他应交款 Other payable to government U
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其他应付款 Other creditors VO<P9g$UD
应付股利 Proposed dividends _o-01gu.
待转资产价值 Donated assets ]YUst]gu3
预计负债 Accrued liabilities &g!yRvM!;Q
应付短期债券 Short-term debentures payable -e.ygiK.`S
其他流动负债 Other current liabilities $*7AG
预提费用 Accrued expenses <%"CQT6g%
应付工资 Payroll payable qJK6S4O]
应付福利费 Welfare payable QaLVIsnfN
短期借款-抵押借款 Bank loans - Short term - pledged !Xzy:
短期借款-信用借款 Bank loans - Short term - credit m, SWG[~
短期借款-担保借款 Bank loans - Short term - guaranteed t x1(6V&l;
一年内到期长期借款 Long term loans due within one year H6Kt^s<6xu
一年内到期长期应付款 Long term payable due within one year .c@,$z2M
长期借款 Bank loans - Long term F D.L{
应付债券-债券面值 Bond payable - Par value O/ZyWT
应付债券-债券溢价 Bond payable - Excess `o%Ua0x2
应付债券-债券折价 Bond payable - Discount \; zix(N[5
应付债券-应计利息 Bond payable - Accrued interest Gu%}B@ 4^
长期应付款 Long term payable 0T:ZWRjH
专项应付款 Specific payable | EFbT>
其他长期负债 Other long term liabilities 5xc-MkIRL
应交税金-所得税 Tax payable - income tax 41o~5:&
应交税金-增值税 Tax payable - VAT { pu .l4nk
应交税金-营业税 Tax payable - business tax A"B[F#
应交税金-消费税 Tax payable - consumable tax G:;(,
应交税金-其他 Tax payable - others ;CA7\&L>
递延税款贷项 Deferred taxation credit 7.B]B,]
股本 Share capital *%QTv3{
已归还投资 Investment returned 'Inqa;TQz
利润分配-其他转入 Profit appropriation - other transfer in T]?QCf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !{4bC
利润分配-提取储备基金 Profit appropriation - reserve fund Q".AmHn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nk shJ2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rY(^6[ !
利润分配-利润归还投资 Profit appropriation - return investment by profit $c24l J#/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,8@U-7f,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]|/\Sd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nNcmL/(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares } mEsb?
期初未分配利润 Retained earnings, beginning of the year |79n
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资本公积-股本溢价 Capital surplus - share premium 1 =9 Kwd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \Zo
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资本公积-接受现金捐赠 Capital surplus - cash donation EXT_x q
资本公积-股权投资准备 Capital surplus - investment reserve )-d&XN7
资本公积-拨款转入 Capital surplus - subsidiary }t.VH:02y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lof}isOz
资本公积-其他 Capital surplus - others WAp#[mW.fx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8(0q,7)y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =]F15:%Zq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R6dD17
盈余公积-储备基金 Surplus reserve - reserve fund 30$Q5]T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .\b# 0w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I)F3sS45}
主营业务收入 Sales ;PhX[y^*
主营业务成本 Cost of sales 1|%C66f^
主营业务税金及附加 Sales tax ]0)=0pc]E
营业费用 Operating expenses "
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管理费用 General and administrative expenses "e~"-B7(\Y
财务费用 Financial expenses @d=4C{g%o
投资收益 Investment income 6"U)d7^
其他业务收入 Other operating income $5a%h
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营业外收入 Non-operating income _sp/RU,J-3
补贴收入 Subsidy income i3 n0W1~
其他业务支出 Other operating expenses ;COZHj9b
营业外支出 Non-operating expenses z'ZGN{L
所得税 Income tax +BE_K_56
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