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 。 tro7Di2Q
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现金 Cash in hand { WIJC',Y
银行存款 Cash in bank O?)3VT*
其他货币资金-外埠存款Other monetary assets - cash in other cities @*OZx 9
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6;u$&&c(
其他货币资金-银行汇票 Other monetary assets - bank draft 4^TG>j?M
其他货币资金-信用卡 Other monetary assets - credit cards >{N9kWY
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *;1,5L
其他货币资金-存出投资款 Other monetary assets - cash for investment O]lSWEe
短期投资-股票投资 Investments - Short term - stocks Ai:BEPKe
短期投资-债券投资 Investments - Short term - bonds 61.Brp.eP
短期投资-基金投资 Investments - Short term - funds (0j}-iaQEZ
短期投资-其他投资 Investments - Short term - others 9bP^`\K[N
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks pi /g H
长期股权投资-其他股权投资 Long term equity investment - others PfreAEv,
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment vtw6FX_B
应收票据 Notes receivable ,u!*2cWN
应收股利 Dividends receivable k,'L}SK
应收利息 Interest receivable !+1<E*NQ S
应收帐款 Trade debtors ad.3A{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z9MdD>uwi
预付帐款 Prepayment f%Ns[S~ r
应收补贴款 Allowance receivable H18Tn!RDS
其他应收款 Other debtors UF?H>Y&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets wp#'nO
物资采购 Purchase H$@`,{M629
原材料 Raw materials N03HQp)g
包装物 Packing materials f47Od-\-
低值易耗品 Low value consumbles =4[v3Qx
材料成本差异 Material cost difference AmaT0tzJC
自制半成品 Self-manufactured goods <\Eh1[F
库存商品 Finished goods c\iA89msp
商品进销差价 Difference between purchase & sales of commodities 9^,Lc1"M>
委托加工物资 Consigned processiong material gg[WlRQK4A
委托代销商品 Consignment-out }!;s.[y
受托代销商品 Consignment-in %1H[Wh(U
分期收款发出商品 Goods on instalment sales >_o}
存货跌价准备 Provision for obsolete stocks z54EG:x.7^
待摊费用 Prepaid expenses [onGNq?#
待处理流动资产损益 Unsettled G/L on current assets (5R?#vj
待处理固定资产损益 Unsettled G/L on fixed assets |UK}
委托贷款-本金 Consignment loan - principle nN*w~f"
委托贷款-利息 Consignment loan - interest L!rw[x
委托贷款-减值准备 Consignment loan - provision 86(I^=
固定资产-房屋建筑物 Fixed assets - Buildings N$h{Yvbn
固定资产-机器设备 Fixed assets - Plant and machinery "]z-: \ V
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `wus\&!W
固定资产-运输设备 Fixed assets - Automobiles qp/v^$EA
累计折旧 Accumulated depreciation vg
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固定资产减值准备 Impairment of fixed assets kB/D!1
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工程物资-专用材料 Project material - specific materials 9A}# 6
工程物资-专用设备 Project material - specific equipment F">Qpgt
工程物资-预付大型设备款 Project material - prepaid for equipment ?*E'^~,H)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dE:+k/
在建工程 Construction in progress 7bk%mQk
在建工程减值准备 Impairment of construction in progress }D7I3]2>
固定资产清理 Disposal of fixed assets jgbLN/_{
无形资产-专利权 Intangible assets - patent wS4.8iJ
无形资产-非专利技术 Intangible assets - industrial property and know-how (@t(?Js
无形资产-商标权 Intangible assets - trademark rights zoOaVV&1
无形资产-土地使用权 Intangible assets - land use rights WpF2)R}G=
无形资产-商誉 Intangible assets - goodwill /x5rf
无形资产减值准备 Impairment of intangible assets >iD )eB
长期待摊费用 Deferred assets V>R8GSx
未确认融资费用 Unrecognized finance fees )+}]+xRWGj
其他长期资产 Other long term assets 1jy9lP=
递延税款借项 Deferred assets debits 11<Qxu$rL
应付票据 Notes payable ;cPy1
应付帐款 Trade creditors @r#v
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预收帐款 Adanvances from customers 4T!+D
代销商品款 Consignment-in payables T-5nB>)
其他应交款 Other payable to government "
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其他应付款 Other creditors ]T;EdK-
应付股利 Proposed dividends "kMguK}c
待转资产价值 Donated assets TYJ:!
预计负债 Accrued liabilities 89\n;5'f4
应付短期债券 Short-term debentures payable &K/ya7
其他流动负债 Other current liabilities VwOW=4`6
预提费用 Accrued expenses dZi(&s
应付工资 Payroll payable Ttxqf:OMf
应付福利费 Welfare payable r41\r,`Dj
短期借款-抵押借款 Bank loans - Short term - pledged 6
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短期借款-信用借款 Bank loans - Short term - credit LUC4=kk4
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 } p&&_?
一年内到期长期应付款 Long term payable due within one year RA G3o-
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value 9[m6Li
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount ^@qvl%j
应付债券-应计利息 Bond payable - Accrued interest $:
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长期应付款 Long term payable ?gJy3@D
专项应付款 Specific payable 5dB'&8DX
其他长期负债 Other long term liabilities +m8!U=Zi
应交税金-所得税 Tax payable - income tax \8<BLmf4U
应交税金-增值税 Tax payable - VAT gF$V$cU
应交税金-营业税 Tax payable - business tax {@tv>!WW
应交税金-消费税 Tax payable - consumable tax ,`gl&iB
应交税金-其他 Tax payable - others xZ4~Oo@@_'
递延税款贷项 Deferred taxation credit _~*,m#uxJ
股本 Share capital >B2:kY F
已归还投资 Investment returned f.
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利润分配-其他转入 Profit appropriation - other transfer in p;W.lcO`0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NGOqy+Ty{f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gm(b/qDDe
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 Iz
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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 ?r?jl;A&
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends %*&UJpbA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Sqo
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *e-A6Sh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \'9PZ6q{
期初未分配利润 Retained earnings, beginning of the year gFHTG
资本公积-股本溢价 Capital surplus - share premium TZ2=O<Kj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -u?S=h}
资本公积-接受现金捐赠 Capital surplus - cash donation Kt"BE j
资本公积-股权投资准备 Capital surplus - investment reserve <
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资本公积-拨款转入 Capital surplus - subsidiary QF&W`c
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nS&3?lx9_
资本公积-其他 Capital surplus - others LxpuhvIO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =k/IaFg 6w
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Sp}tD<V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `;>= '"O!\
盈余公积-储备基金 Surplus reserve - reserve fund x-?{E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund # g_Bx
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /w]!
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主营业务收入 Sales Sr%;fq
主营业务成本 Cost of sales cIp
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主营业务税金及附加 Sales tax vP!{",>
营业费用 Operating expenses w^LuIbA
管理费用 General and administrative expenses t
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财务费用 Financial expenses @DZB9DDR
投资收益 Investment income e0J6Ae4V[
其他业务收入 Other operating income {;.T7dL
营业外收入 Non-operating income
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补贴收入 Subsidy income j%y$_9a7
其他业务支出 Other operating expenses M?[h0{
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营业外支出 Non-operating expenses 1
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所得税 Income tax G 2mX
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