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 。 2@'oe7E
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现金 Cash in hand yu!h<nfzA
银行存款 Cash in bank _x%7@.TB
其他货币资金-外埠存款Other monetary assets - cash in other cities v1o#1;
其他货币资金-银行本票 Other monetary assets - cashier‘s check +ga k#M"n\
其他货币资金-银行汇票 Other monetary assets - bank draft ~zCEpU|@N
其他货币资金-信用卡 Other monetary assets - credit cards e6@=wnoX u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit DS+}UO
其他货币资金-存出投资款 Other monetary assets - cash for investment ;RDh~EV
短期投资-股票投资 Investments - Short term - stocks #lmB
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短期投资-债券投资 Investments - Short term - bonds 0^I|ut4
短期投资-基金投资 Investments - Short term - funds ~$Tkn_w#
短期投资-其他投资 Investments - Short term - others *X'Y$x>f
短期投资跌价准备 Provision for short-term investment F
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长期股权投资-股票投资 Long term equity investment - stocks 0b+Wc43}K
长期股权投资-其他股权投资 Long term equity investment - others Cn'(<bl
长期债券投资-债券投资 Long term securities investemnt - bonds Xe6w|
长期债券投资-其他债权投资 Long term securities investment - others mHV%I@`Y6
长期投资减值准备 Provision for long-term investment nKPYOY8^
应收票据 Notes receivable 4r>6G/b8*
应收股利 Dividends receivable sGyeb5c
应收利息 Interest receivable G`SUxhC k
应收帐款 Trade debtors |n+qMql'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "+kL
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预付帐款 Prepayment PDJr<E?
应收补贴款 Allowance receivable v\KA'PmiP
其他应收款 Other debtors hL/)|N~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h1B? 8
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其他流动资产 Other current assets HG^
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物资采购 Purchase #pP[xE"Y
原材料 Raw materials 7mI:|G
包装物 Packing materials /Y9>8XSc
低值易耗品 Low value consumbles F_w
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材料成本差异 Material cost difference )WRLBFi3
自制半成品 Self-manufactured goods `NCwK6/i
库存商品 Finished goods ]NUl9t*N4
商品进销差价 Difference between purchase & sales of commodities E@@5BEB ~
委托加工物资 Consigned processiong material K{&mI/;
委托代销商品 Consignment-out ;YA(|h<
受托代销商品 Consignment-in o<|cA5f\
分期收款发出商品 Goods on instalment sales ^T*? >%`
存货跌价准备 Provision for obsolete stocks /(u}KMR!f
待摊费用 Prepaid expenses _,p/l&<
待处理流动资产损益 Unsettled G/L on current assets ^V ?<K.F
待处理固定资产损益 Unsettled G/L on fixed assets F~T]u2qt
委托贷款-本金 Consignment loan - principle OVm\
委托贷款-利息 Consignment loan - interest v25R_""~
委托贷款-减值准备 Consignment loan - provision iP
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固定资产-房屋建筑物 Fixed assets - Buildings U &C!}
固定资产-机器设备 Fixed assets - Plant and machinery Z>QF#."m
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hBS.a6u1'd
固定资产-运输设备 Fixed assets - Automobiles zz+$=(T:M
累计折旧 Accumulated depreciation PPb7%2r
固定资产减值准备 Impairment of fixed assets RHmgD;7`
工程物资-专用材料 Project material - specific materials sPr~=,F
工程物资-专用设备 Project material - specific equipment gRCdY8GH
工程物资-预付大型设备款 Project material - prepaid for equipment *^g:P^4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `bFff%_
在建工程 Construction in progress K~c=M",mW
在建工程减值准备 Impairment of construction in progress 8K.R=
固定资产清理 Disposal of fixed assets DnC{YK
无形资产-专利权 Intangible assets - patent =
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无形资产-非专利技术 Intangible assets - industrial property and know-how #yI
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无形资产-商标权 Intangible assets - trademark rights TT2d81I3m
无形资产-土地使用权 Intangible assets - land use rights "Ue.@>
无形资产-商誉 Intangible assets - goodwill Wi*.TWz3
无形资产减值准备 Impairment of intangible assets 2Z-ljD&
长期待摊费用 Deferred assets ?ATOXy
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets q1z"-~i)E
递延税款借项 Deferred assets debits UYk/v]ZA
应付票据 Notes payable h}*/Ge]aM
应付帐款 Trade creditors `7[EKOJ3g
预收帐款 Adanvances from customers J#w
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代销商品款 Consignment-in payables /RNIIY~w
其他应交款 Other payable to government XlV0* }S
其他应付款 Other creditors y+X2Pl
应付股利 Proposed dividends 24E}<N,g
待转资产价值 Donated assets % 5m/
预计负债 Accrued liabilities ~k!j+>yT
应付短期债券 Short-term debentures payable `);AW(Q
其他流动负债 Other current liabilities I%r{]-Obr-
预提费用 Accrued expenses +b.g$CRr
应付工资 Payroll payable ,I7E[LU
应付福利费 Welfare payable q@Zn|NR
短期借款-抵押借款 Bank loans - Short term - pledged I/a/)No
短期借款-信用借款 Bank loans - Short term - credit isQ[ Gc!8
短期借款-担保借款 Bank loans - Short term - guaranteed {t0
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一年内到期长期借款 Long term loans due within one year 9Xj7~,
一年内到期长期应付款 Long term payable due within one year Gf,`
长期借款 Bank loans - Long term IAw{P0
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应付债券-债券面值 Bond payable - Par value )Hpa}FGT
应付债券-债券溢价 Bond payable - Excess 7({]x*o*%
应付债券-债券折价 Bond payable - Discount >64P6P;S
应付债券-应计利息 Bond payable - Accrued interest xfpa]Z
长期应付款 Long term payable 8 7BHq)
专项应付款 Specific payable [#l*
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其他长期负债 Other long term liabilities <L"GqNuRQ
应交税金-所得税 Tax payable - income tax o<[#0T^K
应交税金-增值税 Tax payable - VAT S#MZV@nGF
应交税金-营业税 Tax payable - business tax oE+R3[D?r
应交税金-消费税 Tax payable - consumable tax U>cV|
应交税金-其他 Tax payable - others pk^K:Xs}
递延税款贷项 Deferred taxation credit o$#G0}yn
股本 Share capital ba[1wFmcL
已归还投资 Investment returned *]AdUEV?
利润分配-其他转入 Profit appropriation - other transfer in ;LG#.~f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `}(b2Hc>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V#XppYU
利润分配-提取储备基金 Profit appropriation - reserve fund K%a%a6k`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~Lm$i6E<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund luo
利润分配-利润归还投资 Profit appropriation - return investment by profit lwrCpD.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jF0jkj1&/[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _I)U%?V+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \9cG36
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [3(74
期初未分配利润 Retained earnings, beginning of the year d Vj_8>
资本公积-股本溢价 Capital surplus - share premium n\xX},
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W+PJZn
资本公积-接受现金捐赠 Capital surplus - cash donation Oy%''+g
资本公积-股权投资准备 Capital surplus - investment reserve (BTVD,G
资本公积-拨款转入 Capital surplus - subsidiary P!H_1RwXKC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YE|SKx@
资本公积-其他 Capital surplus - others mVVD!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E~]R2!9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $oj:e?8N
盈余公积-储备基金 Surplus reserve - reserve fund *:Vq:IU[D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cki81bOT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @)|C/oA
主营业务收入 Sales
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主营业务成本 Cost of sales Nd$W0YN:
主营业务税金及附加 Sales tax F<qz[,]|-j
营业费用 Operating expenses `(YxI
管理费用 General and administrative expenses !a7[8&
财务费用 Financial expenses sE:M@`2L
投资收益 Investment income N+Y]s
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其他业务收入 Other operating income Xc?&_\. +
营业外收入 Non-operating income Lv|q
补贴收入 Subsidy income $wo?
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其他业务支出 Other operating expenses GT0Of~?f
营业外支出 Non-operating expenses 7]blrN]
所得税 Income tax D|e
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