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 。 !N
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现金 Cash in hand #KexvP&*
银行存款 Cash in bank U/l&tmIVY
其他货币资金-外埠存款Other monetary assets - cash in other cities Q:k}Jl
其他货币资金-银行本票 Other monetary assets - cashier‘s check FZslv"F
其他货币资金-银行汇票 Other monetary assets - bank draft ;P%1j| 7
其他货币资金-信用卡 Other monetary assets - credit cards O*)Vhw'pK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !\.pq 2
其他货币资金-存出投资款 Other monetary assets - cash for investment U6fgo3
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短期投资-股票投资 Investments - Short term - stocks ~;{;,8!)
短期投资-债券投资 Investments - Short term - bonds WuUk9_g
短期投资-基金投资 Investments - Short term - funds GM f
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短期投资-其他投资 Investments - Short term - others lBvR+9Qw
短期投资跌价准备 Provision for short-term investment MJ
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长期股权投资-股票投资 Long term equity investment - stocks ::{Q1F
长期股权投资-其他股权投资 Long term equity investment - others fN^8{w/O
长期债券投资-债券投资 Long term securities investemnt - bonds )g#T9tx2D
长期债券投资-其他债权投资 Long term securities investment - others *@=/qkaJaI
长期投资减值准备 Provision for long-term investment 9c,'k#k
应收票据 Notes receivable My[pr_xg
应收股利 Dividends receivable Ata:^qI
应收利息 Interest receivable dV$gB<i
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应收帐款 Trade debtors ;dZZ;#k%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?:I* 8Fj
预付帐款 Prepayment EGU
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应收补贴款 Allowance receivable HjD8u`qQ
其他应收款 Other debtors W^LY'ypT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Tc`=f'pP)4
其他流动资产 Other current assets 3/e.38m|
物资采购 Purchase nIy}#MUd|q
原材料 Raw materials k(7&N0V%zz
包装物 Packing materials ca*DZG/
低值易耗品 Low value consumbles tKx~1-
材料成本差异 Material cost difference {~"/Y@&]R
自制半成品 Self-manufactured goods q" sed]
库存商品 Finished goods [<6^qla
商品进销差价 Difference between purchase & sales of commodities }1i`6`y1
委托加工物资 Consigned processiong material `yXg{lk
委托代销商品 Consignment-out Z<y I\1
受托代销商品 Consignment-in *>'
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分期收款发出商品 Goods on instalment sales ?u=Fj_N_
存货跌价准备 Provision for obsolete stocks {xB!EQ"
待摊费用 Prepaid expenses as4;:
待处理流动资产损益 Unsettled G/L on current assets suiS&$-E
待处理固定资产损益 Unsettled G/L on fixed assets J76kkW`5
委托贷款-本金 Consignment loan - principle hl (hJfp
委托贷款-利息 Consignment loan - interest BmMGx8P
委托贷款-减值准备 Consignment loan - provision bj0G5
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固定资产-房屋建筑物 Fixed assets - Buildings 9gEwh<
固定资产-机器设备 Fixed assets - Plant and machinery \[_t]'p
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _] sn0rX
固定资产-运输设备 Fixed assets - Automobiles lC("y'
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累计折旧 Accumulated depreciation wyj{zWRJp
固定资产减值准备 Impairment of fixed assets (\hx` Yh=>
工程物资-专用材料 Project material - specific materials [{<`o5qR
工程物资-专用设备 Project material - specific equipment #9}D4i.`}
工程物资-预付大型设备款 Project material - prepaid for equipment ~f1%8z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {V$|3m>:*
在建工程 Construction in progress D4-ifsP
在建工程减值准备 Impairment of construction in progress E+R1 !.
固定资产清理 Disposal of fixed assets AFDq}*2Qb
无形资产-专利权 Intangible assets - patent R_ ,U Mt
无形资产-非专利技术 Intangible assets - industrial property and know-how K'Tm_"[u
无形资产-商标权 Intangible assets - trademark rights ," Wr"
无形资产-土地使用权 Intangible assets - land use rights i,E{f
无形资产-商誉 Intangible assets - goodwill aS{n8P6vW
无形资产减值准备 Impairment of intangible assets @qqg e'
长期待摊费用 Deferred assets &(G\[RWp\
未确认融资费用 Unrecognized finance fees 3<Zq ]jk?n
其他长期资产 Other long term assets 7BjJhs
递延税款借项 Deferred assets debits otl0JHt*+
应付票据 Notes payable \y)rt )
应付帐款 Trade creditors ^HThN
预收帐款 Adanvances from customers 4Lh!8g=/
代销商品款 Consignment-in payables X!Mx5fg
其他应交款 Other payable to government &Gn 2tr
其他应付款 Other creditors V>)OpvoT#
应付股利 Proposed dividends ox>^>wR*
待转资产价值 Donated assets M7a.8-!1
预计负债 Accrued liabilities U;V7 u/{
应付短期债券 Short-term debentures payable }QcCS2)Ud
其他流动负债 Other current liabilities *:YiimOY"
预提费用 Accrued expenses I<4Pur>"
应付工资 Payroll payable 7he,?T)vD
应付福利费 Welfare payable 1i"WDu*h3
短期借款-抵押借款 Bank loans - Short term - pledged f/NH:1)y
短期借款-信用借款 Bank loans - Short term - credit be{H$9'
短期借款-担保借款 Bank loans - Short term - guaranteed HU}7zK2
一年内到期长期借款 Long term loans due within one year =J]]EoX/
一年内到期长期应付款 Long term payable due within one year ?
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长期借款 Bank loans - Long term #`iB`|
应付债券-债券面值 Bond payable - Par value @ ZwvBH
应付债券-债券溢价 Bond payable - Excess `PdQX.wN
应付债券-债券折价 Bond payable - Discount w d^':
应付债券-应计利息 Bond payable - Accrued interest ZrxD`1L
长期应付款 Long term payable _AYK435>N
专项应付款 Specific payable ='sHj4hU
其他长期负债 Other long term liabilities OwUhdiG
应交税金-所得税 Tax payable - income tax 2c,9e`
应交税金-增值税 Tax payable - VAT M~#g RAUJ
应交税金-营业税 Tax payable - business tax ygS;$2m%2
应交税金-消费税 Tax payable - consumable tax }[};IqVaK
应交税金-其他 Tax payable - others !/*\}\'4
递延税款贷项 Deferred taxation credit E7 Ul;d
股本 Share capital } FlT%>Gw
已归还投资 Investment returned ?|C2*?hZ+
利润分配-其他转入 Profit appropriation - other transfer in k>Vci{v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u+e{Mim
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uaGk6S
利润分配-提取储备基金 Profit appropriation - reserve fund qu6D 5t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x{8xW0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vq0Tk
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利润分配-利润归还投资 Profit appropriation - return investment by profit Oo8VeRZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "f2$w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '8.r-`l(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qQ/^@3tXL
期初未分配利润 Retained earnings, beginning of the year o>i4CCU+
资本公积-股本溢价 Capital surplus - share premium q&-`,8#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R)(T^V`{
资本公积-接受现金捐赠 Capital surplus - cash donation <QAFL uey
资本公积-股权投资准备 Capital surplus - investment reserve m6K}|j
资本公积-拨款转入 Capital surplus - subsidiary +wU@ynw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @R"JW\bd
资本公积-其他 Capital surplus - others sPQQ"|wU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _|\~q[ep
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \?ZB]*Fu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9r<J"%*Q
盈余公积-储备基金 Surplus reserve - reserve fund T_
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund DE8n+Rm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment SC!RbW@3
主营业务收入 Sales c(E{6g?
主营业务成本 Cost of sales !bx;Ta.
主营业务税金及附加 Sales tax m%?pf2%I#
营业费用 Operating expenses rjAn@!|:+
管理费用 General and administrative expenses N7QK>
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财务费用 Financial expenses w"|L:8
投资收益 Investment income :$|HNeDO
其他业务收入 Other operating income z`}qkbvi
营业外收入 Non-operating income [z\$?VJspQ
补贴收入 Subsidy income vjCu4+w($Z
其他业务支出 Other operating expenses w\u=)3qyVV
营业外支出 Non-operating expenses 1~`fVg
所得税 Income tax wqs?828x
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