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 。 UQ])QTrZFi
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现金 Cash in hand #UC
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银行存款 Cash in bank l~TIFmHkh%
其他货币资金-外埠存款Other monetary assets - cash in other cities Sx9:$"3.X
其他货币资金-银行本票 Other monetary assets - cashier‘s check cqL7dlhIl
其他货币资金-银行汇票 Other monetary assets - bank draft 3H#/u! W
其他货币资金-信用卡 Other monetary assets - credit cards J?quYlS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~Z6p3#
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其他货币资金-存出投资款 Other monetary assets - cash for investment "4uUI_E9F;
短期投资-股票投资 Investments - Short term - stocks )-KE 4/G
短期投资-债券投资 Investments - Short term - bonds PJ'lZu8?x
短期投资-基金投资 Investments - Short term - funds wx%nTf/Oa
短期投资-其他投资 Investments - Short term - others VfqY_NmgC
短期投资跌价准备 Provision for short-term investment afiK!0col2
长期股权投资-股票投资 Long term equity investment - stocks `W$0T;MPF
长期股权投资-其他股权投资 Long term equity investment - others S{i@=:
长期债券投资-债券投资 Long term securities investemnt - bonds y<%.wM]-J
长期债券投资-其他债权投资 Long term securities investment - others 1 lCikS^c
长期投资减值准备 Provision for long-term investment m4U+,|Fa
应收票据 Notes receivable ^iRwwN=d
应收股利 Dividends receivable ^}/
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应收利息 Interest receivable 0!,gT H>
应收帐款 Trade debtors 3k*:B~1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %iL@:'?K
预付帐款 Prepayment Xe3z6
应收补贴款 Allowance receivable ,x"yZ
其他应收款 Other debtors )):22}I#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ElR&scXi__
其他流动资产 Other current assets (&S[R{=^j
物资采购 Purchase <Z:8~:@
原材料 Raw materials &Dg)"Xji
包装物 Packing materials Y:!/4GF
低值易耗品 Low value consumbles hf+/kc!>i
材料成本差异 Material cost difference ]RXtC*
自制半成品 Self-manufactured goods nR@,ouB-$
库存商品 Finished goods N'
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商品进销差价 Difference between purchase & sales of commodities /z)3gsF
委托加工物资 Consigned processiong material 5 (21gW9
委托代销商品 Consignment-out fZV8o$V
受托代销商品 Consignment-in pG F5aF7T
分期收款发出商品 Goods on instalment sales A6UdWK
存货跌价准备 Provision for obsolete stocks +.(}u ,:8
待摊费用 Prepaid expenses [zTYiNa
待处理流动资产损益 Unsettled G/L on current assets J={OOj
待处理固定资产损益 Unsettled G/L on fixed assets U
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委托贷款-本金 Consignment loan - principle 8LQ59
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委托贷款-利息 Consignment loan - interest ~r>EF!U`h
委托贷款-减值准备 Consignment loan - provision $dZ>bXUw:
固定资产-房屋建筑物 Fixed assets - Buildings ^M(`/1 :
固定资产-机器设备 Fixed assets - Plant and machinery o~o6S=4,}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ()nKug`.@
固定资产-运输设备 Fixed assets - Automobiles le^_6|ek
累计折旧 Accumulated depreciation XAU_SPAjiw
固定资产减值准备 Impairment of fixed assets *pb:9JKi
工程物资-专用材料 Project material - specific materials N[bRp
工程物资-专用设备 Project material - specific equipment 9!xD~(Kr
工程物资-预付大型设备款 Project material - prepaid for equipment %eJ\d?nw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A
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在建工程 Construction in progress Cwsoz
在建工程减值准备 Impairment of construction in progress x ?f0H
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固定资产清理 Disposal of fixed assets 3KZ
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无形资产-专利权 Intangible assets - patent Q k;Kn
无形资产-非专利技术 Intangible assets - industrial property and know-how )+w/\~@
无形资产-商标权 Intangible assets - trademark rights +Y5(hjE
无形资产-土地使用权 Intangible assets - land use rights YV1a3
无形资产-商誉 Intangible assets - goodwill $h,&b<-
无形资产减值准备 Impairment of intangible assets *dG}R#9Nv
长期待摊费用 Deferred assets a81!~1A
未确认融资费用 Unrecognized finance fees z{`6#
其他长期资产 Other long term assets A{4G@k+#d
递延税款借项 Deferred assets debits M$&WM{Pr^
应付票据 Notes payable >
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应付帐款 Trade creditors x5fg
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预收帐款 Adanvances from customers 9 wSl,B-
代销商品款 Consignment-in payables (0OSGG9
其他应交款 Other payable to government ![a/kj
其他应付款 Other creditors --
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应付股利 Proposed dividends /63W\
待转资产价值 Donated assets "M9TB. O
预计负债 Accrued liabilities Q\o$**+{
应付短期债券 Short-term debentures payable JNxW6 cK
其他流动负债 Other current liabilities .K|P&
预提费用 Accrued expenses ;Na8_}
应付工资 Payroll payable H5AK n*'7
应付福利费 Welfare payable ERfd7V<c>
短期借款-抵押借款 Bank loans - Short term - pledged FE8+E\ U?
短期借款-信用借款 Bank loans - Short term - credit ?jNF6z*M6
短期借款-担保借款 Bank loans - Short term - guaranteed f.b8ZBNj>
一年内到期长期借款 Long term loans due within one year ;OQ'B=
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一年内到期长期应付款 Long term payable due within one year -GDV[Bg
长期借款 Bank loans - Long term q)K-vt)98
应付债券-债券面值 Bond payable - Par value M>?aa6@0
应付债券-债券溢价 Bond payable - Excess k_*XJ <S!Y
应付债券-债券折价 Bond payable - Discount B^i mG
应付债券-应计利息 Bond payable - Accrued interest ``(}4a
长期应付款 Long term payable k
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专项应付款 Specific payable >vD['XN,
其他长期负债 Other long term liabilities DL'd&;6
应交税金-所得税 Tax payable - income tax <S\;k@f
应交税金-增值税 Tax payable - VAT ln
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应交税金-营业税 Tax payable - business tax q4sl=`L5Sp
应交税金-消费税 Tax payable - consumable tax $:f.Krj
应交税金-其他 Tax payable - others ]PR|d\O
递延税款贷项 Deferred taxation credit `"xk,fVYd
股本 Share capital d
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已归还投资 Investment returned Y
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利润分配-其他转入 Profit appropriation - other transfer in WdTbt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #joF{M{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -d|BO[4j
利润分配-提取储备基金 Profit appropriation - reserve fund ZhGh{D[,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q?;N7P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =gW"#ZjL){
利润分配-利润归还投资 Profit appropriation - return investment by profit /J1S@-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f*{M3"$E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (y=dR1p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /QrA8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ky'|Wk6
期初未分配利润 Retained earnings, beginning of the year ijvNmn1k
资本公积-股本溢价 Capital surplus - share premium b%3Q$wIJ6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ISpe
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资本公积-接受现金捐赠 Capital surplus - cash donation qAUaF;{
资本公积-股权投资准备 Capital surplus - investment reserve +DicP"~*
资本公积-拨款转入 Capital surplus - subsidiary c *.G]nRc
资本公积-外币资本折算差额 Capital surplus - foreign currency translation IM[54_I
资本公积-其他 Capital surplus - others N1YgYL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pt=7~
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,"@w>WL<9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |d~B]65t
盈余公积-储备基金 Surplus reserve - reserve fund jZa25Z00
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q|n97.vD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GMEw
主营业务收入 Sales .KFA218h*x
主营业务成本 Cost of sales 9TqnzD
主营业务税金及附加 Sales tax j'k8^*M6
营业费用 Operating expenses w|&,I4["
管理费用 General and administrative expenses _mw13jcN]
财务费用 Financial expenses La\Q'0
投资收益 Investment income J
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其他业务收入 Other operating income kVWGDI$~
营业外收入 Non-operating income "=9-i-K9B
补贴收入 Subsidy income W7%p^;ZQ$
其他业务支出 Other operating expenses .H
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营业外支出 Non-operating expenses ?x:m;z/
所得税 Income tax qO7fbql_
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