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 。 rNl%I@G
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现金 Cash in hand iI$;%uY3g
银行存款 Cash in bank _x]q`[Dih
其他货币资金-外埠存款Other monetary assets - cash in other cities [2.;gZj
其他货币资金-银行本票 Other monetary assets - cashier‘s check [+wLy3_
其他货币资金-银行汇票 Other monetary assets - bank draft m0,TH[HWGF
其他货币资金-信用卡 Other monetary assets - credit cards bNG7A[|B
其他货币资金-信用证保证金 Other monetary assets - L/C deposit E G J/r
其他货币资金-存出投资款 Other monetary assets - cash for investment YfUo=ku
短期投资-股票投资 Investments - Short term - stocks y(yBRR
短期投资-债券投资 Investments - Short term - bonds wl0 i3)e:
短期投资-基金投资 Investments - Short term - funds "3$P<Q\;l;
短期投资-其他投资 Investments - Short term - others i{7Vh0n3S-
短期投资跌价准备 Provision for short-term investment CTf39R|7_
长期股权投资-股票投资 Long term equity investment - stocks THcX.%ToT
长期股权投资-其他股权投资 Long term equity investment - others We@wN:
长期债券投资-债券投资 Long term securities investemnt - bonds 5n1T7-QCL
长期债券投资-其他债权投资 Long term securities investment - others )5ev4Qf
长期投资减值准备 Provision for long-term investment o<L=l Q
应收票据 Notes receivable k&pV`.Imi
应收股利 Dividends receivable %g7B*AX]
应收利息 Interest receivable D"<>!]@(a
应收帐款 Trade debtors ~mvD|$1z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <.U(%`|
预付帐款 Prepayment 0[92&:c,
应收补贴款 Allowance receivable {S"! c.
其他应收款 Other debtors t $u.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ih%LKFT
其他流动资产 Other current assets bb!cZ>Z
物资采购 Purchase *d}{7UMy#
原材料 Raw materials Tilw.z
包装物 Packing materials X8 x:/]/0
低值易耗品 Low value consumbles 1v'|%B;O
材料成本差异 Material cost difference y:VY8a 4
自制半成品 Self-manufactured goods '=(@3ggA:
库存商品 Finished goods "vo
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商品进销差价 Difference between purchase & sales of commodities X-F:)/$xG
委托加工物资 Consigned processiong material 0GcOI}
委托代销商品 Consignment-out #RWmP$+#=
受托代销商品 Consignment-in DxzNg_E]
分期收款发出商品 Goods on instalment sales n=%D}W
存货跌价准备 Provision for obsolete stocks g]PC6xr38
待摊费用 Prepaid expenses iz:O]kI
待处理流动资产损益 Unsettled G/L on current assets WjF#YW\
待处理固定资产损益 Unsettled G/L on fixed assets {TC_
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委托贷款-本金 Consignment loan - principle S!g0J}.z
委托贷款-利息 Consignment loan - interest 3
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委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings RsnFjfb'
固定资产-机器设备 Fixed assets - Plant and machinery wQrD(Dv(yA
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f=Kt[|%'e
固定资产-运输设备 Fixed assets - Automobiles N3|aNQ=X0
累计折旧 Accumulated depreciation RO8]R2A
固定资产减值准备 Impairment of fixed assets x}jiHV@=
工程物资-专用材料 Project material - specific materials f= 33+8I
工程物资-专用设备 Project material - specific equipment Ya
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工程物资-预付大型设备款 Project material - prepaid for equipment [OwrIL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4FcY NJq
在建工程 Construction in progress 1*]@1DJt
在建工程减值准备 Impairment of construction in progress &` weW
固定资产清理 Disposal of fixed assets ntD8:%m
无形资产-专利权 Intangible assets - patent 4/QQX;w
无形资产-非专利技术 Intangible assets - industrial property and know-how csms8J
无形资产-商标权 Intangible assets - trademark rights "kg?Or.
无形资产-土地使用权 Intangible assets - land use rights b-)3MR:4
无形资产-商誉 Intangible assets - goodwill |&\cr\T\r
无形资产减值准备 Impairment of intangible assets O
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长期待摊费用 Deferred assets cQ`+
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未确认融资费用 Unrecognized finance fees 3R[,,WAj$
其他长期资产 Other long term assets Ku;8Mx{
递延税款借项 Deferred assets debits RRJN@|"
应付票据 Notes payable K&%YTA
应付帐款 Trade creditors @^K_>s9B
预收帐款 Adanvances from customers R
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代销商品款 Consignment-in payables $6yr:2Xvt
其他应交款 Other payable to government <dX7{="&
其他应付款 Other creditors nCSXvd/
应付股利 Proposed dividends zK ir
待转资产价值 Donated assets Yc~c(1VRz
预计负债 Accrued liabilities Fhbp,CX4p
应付短期债券 Short-term debentures payable q-nM]Gm
其他流动负债 Other current liabilities
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预提费用 Accrued expenses Xd@x(T~'X
应付工资 Payroll payable ~e R6[;
应付福利费 Welfare payable a3(q;^v
短期借款-抵押借款 Bank loans - Short term - pledged rR3(yy0L
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed h&6t.2<e
一年内到期长期借款 Long term loans due within one year '/K-i.8F
一年内到期长期应付款 Long term payable due within one year rQ$Jk[Y
长期借款 Bank loans - Long term Zmr*$,v<y
应付债券-债券面值 Bond payable - Par value [iT#Pu5
应付债券-债券溢价 Bond payable - Excess uY*|bD`6&
应付债券-债券折价 Bond payable - Discount Vv5#{+eT;
应付债券-应计利息 Bond payable - Accrued interest H2D j`0
长期应付款 Long term payable 7d'gG[Z^^
专项应付款 Specific payable ,L,?xvWG
其他长期负债 Other long term liabilities `B7
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应交税金-所得税 Tax payable - income tax U{~R39
应交税金-增值税 Tax payable - VAT pxO?:B
应交税金-营业税 Tax payable - business tax :Y
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应交税金-消费税 Tax payable - consumable tax ]Qb85;0)
应交税金-其他 Tax payable - others Z|dng6ck
递延税款贷项 Deferred taxation credit /Jw65 e
股本 Share capital c!}f\ ]D
已归还投资 Investment returned K#oF=4_/|
利润分配-其他转入 Profit appropriation - other transfer in RB `<Zw
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d!]fou
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4?F7% ^vr
利润分配-提取储备基金 Profit appropriation - reserve fund %$.]g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~R\Z&oQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =a3qpPkx
利润分配-利润归还投资 Profit appropriation - return investment by profit +x"cWOg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qOd*9AS'|M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^GN |}W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h>[][c(b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2t7Hu)V
期初未分配利润 Retained earnings, beginning of the year 3-Xc3A=w
资本公积-股本溢价 Capital surplus - share premium qX?k]m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v3{[rK}
资本公积-接受现金捐赠 Capital surplus - cash donation <xWBS/K
资本公积-股权投资准备 Capital surplus - investment reserve K,\Bj/V(
资本公积-拨款转入 Capital surplus - subsidiary ><Z`)}f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]$gBX=
资本公积-其他 Capital surplus - others k4ijWo{:0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hWqI*xSaJ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =2yg:D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve drZ1D s
盈余公积-储备基金 Surplus reserve - reserve fund ~Q
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;'x\L<b/)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment C/L+:b&x~
主营业务收入 Sales sTALOL<
主营业务成本 Cost of sales MVpk/S%W
主营业务税金及附加 Sales tax 7JI&tlR4\c
营业费用 Operating expenses <BNCo5*
管理费用 General and administrative expenses :Sj r
财务费用 Financial expenses (ON_(MN
投资收益 Investment income
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其他业务收入 Other operating income z|gG%fM
营业外收入 Non-operating income EL[N%M3
补贴收入 Subsidy income .g6DKjy>
其他业务支出 Other operating expenses k TLA["<m
营业外支出 Non-operating expenses ird
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所得税 Income tax z<rYh96uA
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