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 。 u0|8Tgf
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现金 Cash in hand l;R%= P?'F
银行存款 Cash in bank <D<4BnZ(
其他货币资金-外埠存款Other monetary assets - cash in other cities I*{4rDt
其他货币资金-银行本票 Other monetary assets - cashier‘s check oHd FMD@
其他货币资金-银行汇票 Other monetary assets - bank draft \^L`7cBL
其他货币资金-信用卡 Other monetary assets - credit cards 8m2Tk\;:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3!XjtVhK?I
其他货币资金-存出投资款 Other monetary assets - cash for investment FGigbtj`
短期投资-股票投资 Investments - Short term - stocks $PTP/^
短期投资-债券投资 Investments - Short term - bonds l{I6&^!KS
短期投资-基金投资 Investments - Short term - funds ^1iSn)&
短期投资-其他投资 Investments - Short term - others $HHs ^tW
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks {.?ZHy\Rk
长期股权投资-其他股权投资 Long term equity investment - others { C=NUK%?
长期债券投资-债券投资 Long term securities investemnt - bonds 4>F'oqFF
长期债券投资-其他债权投资 Long term securities investment - others `
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长期投资减值准备 Provision for long-term investment UQ)W%Y;[0
应收票据 Notes receivable '\Giv!>
应收股利 Dividends receivable !=;+%C&8y
应收利息 Interest receivable `^u>9v-+'
应收帐款 Trade debtors zM bN;tu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors I4/8 _)b^
预付帐款 Prepayment 27
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应收补贴款 Allowance receivable [ey:e6,T9
其他应收款 Other debtors wvO|UP H\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ciBP7>'::
其他流动资产 Other current assets [~-9i&Z
物资采购 Purchase 7X0Lq}G@
原材料 Raw materials fd+hA
包装物 Packing materials HePUWL'
低值易耗品 Low value consumbles LJd5;so-
材料成本差异 Material cost difference -I*^-+>H
自制半成品 Self-manufactured goods d"}k
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库存商品 Finished goods xSktg]u Se
商品进销差价 Difference between purchase & sales of commodities .`HYA*8_
委托加工物资 Consigned processiong material u$DHVRrF<
委托代销商品 Consignment-out zL$@`Eh-KP
受托代销商品 Consignment-in D^yRaP*|7
分期收款发出商品 Goods on instalment sales *7CV^mDm
存货跌价准备 Provision for obsolete stocks "'c
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待摊费用 Prepaid expenses RN$1bxY
待处理流动资产损益 Unsettled G/L on current assets JJP08oP
待处理固定资产损益 Unsettled G/L on fixed assets En~5"yW5>]
委托贷款-本金 Consignment loan - principle ;YA(|h<
委托贷款-利息 Consignment loan - interest o<|cA5f\
委托贷款-减值准备 Consignment loan - provision ^T*? >%`
固定资产-房屋建筑物 Fixed assets - Buildings /(u}KMR!f
固定资产-机器设备 Fixed assets - Plant and machinery $@z5kwx:P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l1T m`7}
固定资产-运输设备 Fixed assets - Automobiles Huy5-[)15
累计折旧 Accumulated depreciation S=5<^o^h3
固定资产减值准备 Impairment of fixed assets SX<` {x&L
工程物资-专用材料 Project material - specific materials 'qZW,],5
工程物资-专用设备 Project material - specific equipment &~8oQC-eF
工程物资-预付大型设备款 Project material - prepaid for equipment *,e:]!*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cc,^6[OH@
在建工程 Construction in progress AP68V
在建工程减值准备 Impairment of construction in progress 1pt%Kw*@j
固定资产清理 Disposal of fixed assets r[2ILe
无形资产-专利权 Intangible assets - patent 5Sm}nH
无形资产-非专利技术 Intangible assets - industrial property and know-how &ib5*4!
无形资产-商标权 Intangible assets - trademark rights )Q1"\\2j0
无形资产-土地使用权 Intangible assets - land use rights I KqQ>Z-q~
无形资产-商誉 Intangible assets - goodwill O{QA
无形资产减值准备 Impairment of intangible assets aoTM
长期待摊费用 Deferred assets E
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未确认融资费用 Unrecognized finance fees @Ws*Q TlV
其他长期资产 Other long term assets k9k
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递延税款借项 Deferred assets debits F20E_2;@@
应付票据 Notes payable K~AR*1??[
应付帐款 Trade creditors Gr7=:+0n|P
预收帐款 Adanvances from customers tz5e"+Tz
代销商品款 Consignment-in payables fmQ_P.c
其他应交款 Other payable to government c9HrMgW
其他应付款 Other creditors k_sg
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应付股利 Proposed dividends 5*j?E
待转资产价值 Donated assets kO,zZF&
预计负债 Accrued liabilities J#w
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应付短期债券 Short-term debentures payable p~SClaR3H
其他流动负债 Other current liabilities XlV0* }S
预提费用 Accrued expenses 6ys
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应付工资 Payroll payable GC?ON0g5s
应付福利费 Welfare payable y`\@N"Cf
短期借款-抵押借款 Bank loans - Short term - pledged Zo|.1pN
短期借款-信用借款 Bank loans - Short term - credit `);AW(Q
短期借款-担保借款 Bank loans - Short term - guaranteed s"0Y3x3
一年内到期长期借款 Long term loans due within one year 9`1O"R/
一年内到期长期应付款 Long term payable due within one year ,I7E[LU
长期借款 Bank loans - Long term a2dnbfSWa[
应付债券-债券面值 Bond payable - Par value I/a/)No
应付债券-债券溢价 Bond payable - Excess -7*ET3NSI/
应付债券-债券折价 Bond payable - Discount <D:.(AUeO
应付债券-应计利息 Bond payable - Accrued interest fI{E SXU
长期应付款 Long term payable TOkp%@9
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专项应付款 Specific payable ?\vh9
其他长期负债 Other long term liabilities S4
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应交税金-所得税 Tax payable - income tax UELy"z
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应交税金-增值税 Tax payable - VAT ^Y@\1fX 4e
应交税金-营业税 Tax payable - business tax QIB\AAclO
应交税金-消费税 Tax payable - consumable tax :ctu5{"UJ
应交税金-其他 Tax payable - others >d,jKlh^.%
递延税款贷项 Deferred taxation credit T+*%?2>q"
股本 Share capital "/3 db[
已归还投资 Investment returned W yB3ls~
利润分配-其他转入 Profit appropriation - other transfer in Jl5c
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve spdvZU=}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o9JMH.G
利润分配-提取储备基金 Profit appropriation - reserve fund $*AYcy7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C1jHz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &X
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利润分配-利润归还投资 Profit appropriation - return investment by profit =-8
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends `}(b2Hc>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V#XppYU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $ {O#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lBK}VU^
期初未分配利润 Retained earnings, beginning of the year '^No)n\`
资本公积-股本溢价 Capital surplus - share premium rf>0H^r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {4G%:09~J
资本公积-接受现金捐赠 Capital surplus - cash donation f|B=_p80
资本公积-股权投资准备 Capital surplus - investment reserve Jth[DUH8H
资本公积-拨款转入 Capital surplus - subsidiary ;nodjbr,j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `-(|>5wWS
资本公积-其他 Capital surplus - others HkO7R
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M-1ngI0H;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EK;YiJ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l8I /0`_
盈余公积-储备基金 Surplus reserve - reserve fund )2bvQy8K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +3BBQ+x!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lr`&mZ( j
主营业务收入 Sales KVT-P};jy*
主营业务成本 Cost of sales PmK
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主营业务税金及附加 Sales tax np8gKVD
营业费用 Operating expenses #73F}
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管理费用 General and administrative expenses 5Ow[~p"l<
财务费用 Financial expenses tnPv70m
投资收益 Investment income Y
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其他业务收入 Other operating income BQ=
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营业外收入 Non-operating income E^vJ@O
补贴收入 Subsidy income ;$smH=I
其他业务支出 Other operating expenses ^>i63Yc
营业外支出 Non-operating expenses U.DDaT1
所得税 Income tax swM*k;$q{
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