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 。 !DnG)4#
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现金 Cash in hand ;>=hQC{f>
银行存款 Cash in bank u)P$xkf
其他货币资金-外埠存款Other monetary assets - cash in other cities ^v3+w"2
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]P0DPea
其他货币资金-银行汇票 Other monetary assets - bank draft 8Gb=aF1
其他货币资金-信用卡 Other monetary assets - credit cards 0:G@a&Lr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit DT&[W<oN
其他货币资金-存出投资款 Other monetary assets - cash for investment "xdJ9Z-B
短期投资-股票投资 Investments - Short term - stocks @{_PO{=\C
短期投资-债券投资 Investments - Short term - bonds k;3P;@3,W
短期投资-基金投资 Investments - Short term - funds 4qda!%
短期投资-其他投资 Investments - Short term - others |PN-,f{ -
短期投资跌价准备 Provision for short-term investment hBsjO3n
长期股权投资-股票投资 Long term equity investment - stocks 2h&pm
长期股权投资-其他股权投资 Long term equity investment - others 9\)NFZ3Mz
长期债券投资-债券投资 Long term securities investemnt - bonds e:[Kp6J
长期债券投资-其他债权投资 Long term securities investment - others HZQ I |
长期投资减值准备 Provision for long-term investment 7kn=j6I
应收票据 Notes receivable \Y9=dE}
应收股利 Dividends receivable Oe9{`~
应收利息 Interest receivable nGW
wXySq
应收帐款 Trade debtors kSNVI-Wzu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?l,i(I
预付帐款 Prepayment jTws0=F*
应收补贴款 Allowance receivable 17D167\X
其他应收款 Other debtors MbnV5 b:X
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7\ff=L-b
其他流动资产 Other current assets uMsKF %m
物资采购 Purchase v03~=(
原材料 Raw materials B4R,[WE"
包装物 Packing materials QBto$!})
低值易耗品 Low value consumbles =mqV&FgRo
材料成本差异 Material cost difference <O$'3_S"D
自制半成品 Self-manufactured goods q\#3G
库存商品 Finished goods a
ny\}
商品进销差价 Difference between purchase & sales of commodities C`mXEX5
委托加工物资 Consigned processiong material @YwaOc_%
委托代销商品 Consignment-out >mF`XbS
受托代销商品 Consignment-in 4)j<(5
分期收款发出商品 Goods on instalment sales 0nie>
存货跌价准备 Provision for obsolete stocks ciC4V^f
待摊费用 Prepaid expenses :o}7C%Q8
待处理流动资产损益 Unsettled G/L on current assets L
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待处理固定资产损益 Unsettled G/L on fixed assets ^DZiz[X+|
委托贷款-本金 Consignment loan - principle c<&+[{|
委托贷款-利息 Consignment loan - interest A94VSUDA:
委托贷款-减值准备 Consignment loan - provision *C\4%l
固定资产-房屋建筑物 Fixed assets - Buildings [RpFC4W
固定资产-机器设备 Fixed assets - Plant and machinery 3SIB #"9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures UjKHGsDi4
固定资产-运输设备 Fixed assets - Automobiles 3C,e>zE}
累计折旧 Accumulated depreciation F$ h/k^
固定资产减值准备 Impairment of fixed assets r)j#Skh].
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment s?Q`#qD
工程物资-预付大型设备款 Project material - prepaid for equipment E #ys-t 42
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [ z$J
在建工程 Construction in progress T)C
在建工程减值准备 Impairment of construction in progress T[Gz
固定资产清理 Disposal of fixed assets *znCe(dd
无形资产-专利权 Intangible assets - patent W)4xO>ck*3
无形资产-非专利技术 Intangible assets - industrial property and know-how |e< U %v
无形资产-商标权 Intangible assets - trademark rights &H4UVI
无形资产-土地使用权 Intangible assets - land use rights D[tGbk
无形资产-商誉 Intangible assets - goodwill *Mp<4B
无形资产减值准备 Impairment of intangible assets JAiV7v4&R
长期待摊费用 Deferred assets ]lO$oO
未确认融资费用 Unrecognized finance fees {Zseu$c
其他长期资产 Other long term assets kT$4X0}
递延税款借项 Deferred assets debits =kc{ Q@Dk
应付票据 Notes payable Z#J{tXZc
应付帐款 Trade creditors b&_p"8)_
预收帐款 Adanvances from customers Fk9(FOFg
代销商品款 Consignment-in payables _SFD}w3b$
其他应交款 Other payable to government t!i F(R\
其他应付款 Other creditors d?{2A84S
应付股利 Proposed dividends &0C!P=-p
待转资产价值 Donated assets LAwS8t',
预计负债 Accrued liabilities ', &MYm\
应付短期债券 Short-term debentures payable W@S9}+wl*
其他流动负债 Other current liabilities SQ1&n;M}f
预提费用 Accrued expenses WI~%n
应付工资 Payroll payable x4( fW\
应付福利费 Welfare payable pF !vW
短期借款-抵押借款 Bank loans - Short term - pledged x)
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短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed G
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一年内到期长期借款 Long term loans due within one year 3}gK`1Nq1
一年内到期长期应付款 Long term payable due within one year ./g#<
长期借款 Bank loans - Long term L%8"d6
应付债券-债券面值 Bond payable - Par value #62ww-E~
应付债券-债券溢价 Bond payable - Excess dk]ro~ [
应付债券-债券折价 Bond payable - Discount }N|/b"j9
应付债券-应计利息 Bond payable - Accrued interest )I$Mh@F
长期应付款 Long term payable =~S
专项应付款 Specific payable `dNb%f>
其他长期负债 Other long term liabilities iGlZFA
应交税金-所得税 Tax payable - income tax ge?ymaU$a
应交税金-增值税 Tax payable - VAT 5(|ud)v
应交税金-营业税 Tax payable - business tax ropiyT9;
应交税金-消费税 Tax payable - consumable tax (1HN, iJy
应交税金-其他 Tax payable - others t &uHn5
递延税款贷项 Deferred taxation credit VA%i_P,
股本 Share capital Y'~&%|9+T
已归还投资 Investment returned ;$/G T
利润分配-其他转入 Profit appropriation - other transfer in Smux&e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W!^=)Qs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l`]!)j|+
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >dGYZfqD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %G
SSy_c
利润分配-利润归还投资 Profit appropriation - return investment by profit Lgfr"{C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?!66yn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {ULnQ6@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <am7t[G."
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q'r3a+
期初未分配利润 Retained earnings, beginning of the year q<8HG_
资本公积-股本溢价 Capital surplus - share premium TExlGAHo+O
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F{+`F<r
资本公积-接受现金捐赠 Capital surplus - cash donation BkeP?X
资本公积-股权投资准备 Capital surplus - investment reserve fpi6pcof
资本公积-拨款转入 Capital surplus - subsidiary A~>=l=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BYf"l8^,
资本公积-其他 Capital surplus - others T}TP.!0E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $gTPW,~s[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zE/(F;> FV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mTgn}rXk
盈余公积-储备基金 Surplus reserve - reserve fund d!:SoZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u\wd<<I']
盈余公积-利润归还投资 Surplus reserve - reture investment by investment OXB-.<
主营业务收入 Sales F)w83[5_d
主营业务成本 Cost of sales yw<xv-Q=i
主营业务税金及附加 Sales tax -tdG}Gu
营业费用 Operating expenses g-}sVvM
管理费用 General and administrative expenses k
N+(
财务费用 Financial expenses "!?bC#d#(
投资收益 Investment income DPx,qM#h5O
其他业务收入 Other operating income DeSTo9A}!
营业外收入 Non-operating income mK-:laIL"
补贴收入 Subsidy income t@n (a
其他业务支出 Other operating expenses kDh(~nfj
营业外支出 Non-operating expenses MvmP["%J4_
所得税 Income tax ($W 5fbu
lz 6 Aj