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 。 4H)a7<,
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现金 Cash in hand 1>LquZ+Kj
银行存款 Cash in bank 4i \n1RW
其他货币资金-外埠存款Other monetary assets - cash in other cities `K.yE0^i
其他货币资金-银行本票 Other monetary assets - cashier‘s check Tbw8#[6AX
其他货币资金-银行汇票 Other monetary assets - bank draft v,! u{QP
其他货币资金-信用卡 Other monetary assets - credit cards XooAL0w
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G9
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其他货币资金-存出投资款 Other monetary assets - cash for investment "
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短期投资-股票投资 Investments - Short term - stocks Wh7nli7f_
短期投资-债券投资 Investments - Short term - bonds |b'AWI81D
短期投资-基金投资 Investments - Short term - funds >jIc/yEYKI
短期投资-其他投资 Investments - Short term - others ">7 bnOJ
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 CS
长期股权投资-其他股权投资 Long term equity investment - others x
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长期债券投资-债券投资 Long term securities investemnt - bonds pbNVj~
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长期债券投资-其他债权投资 Long term securities investment - others )Lq FZ~B
长期投资减值准备 Provision for long-term investment $0
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应收票据 Notes receivable 0&)4^->c
应收股利 Dividends receivable !!AutkEg>
应收利息 Interest receivable &^"m
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应收帐款 Trade debtors V3S`8VI
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors xo}hu%XL
预付帐款 Prepayment QGa"HG5NF
应收补贴款 Allowance receivable !nVuvsbv
其他应收款 Other debtors lEJTd3dMi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _[V
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其他流动资产 Other current assets >8
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物资采购 Purchase vKxwv
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原材料 Raw materials jw
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包装物 Packing materials V*)gJg
低值易耗品 Low value consumbles ?V+=uTCq
材料成本差异 Material cost difference %%#zO
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自制半成品 Self-manufactured goods tO# y4<
库存商品 Finished goods 8V@3T/}
商品进销差价 Difference between purchase & sales of commodities A-kI_&g\Og
委托加工物资 Consigned processiong material 2X:n75()
委托代销商品 Consignment-out t_3XqjuA
受托代销商品 Consignment-in Xv6s,< #\
分期收款发出商品 Goods on instalment sales 1*s Lj#
存货跌价准备 Provision for obsolete stocks sBh|y F,
待摊费用 Prepaid expenses }Q*8QV
待处理流动资产损益 Unsettled G/L on current assets SI\zW[IL
待处理固定资产损益 Unsettled G/L on fixed assets r
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委托贷款-本金 Consignment loan - principle ^K8Ey#T
委托贷款-利息 Consignment loan - interest {Q0"uE)-.
委托贷款-减值准备 Consignment loan - provision -LF^u;s8&S
固定资产-房屋建筑物 Fixed assets - Buildings 0YKG`W
固定资产-机器设备 Fixed assets - Plant and machinery m$3&r2vgi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i;cqK&P;]
固定资产-运输设备 Fixed assets - Automobiles B<W{kEY
累计折旧 Accumulated depreciation 6+>q1,<
固定资产减值准备 Impairment of fixed assets D(y=0),
工程物资-专用材料 Project material - specific materials 6HyQm?c>a
工程物资-专用设备 Project material - specific equipment <~]s+"oVc
工程物资-预付大型设备款 Project material - prepaid for equipment E0w>c'kH
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZJS7#<-7o
在建工程 Construction in progress Y?
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在建工程减值准备 Impairment of construction in progress B>Mk "Wj
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固定资产清理 Disposal of fixed assets jGId)f!)
无形资产-专利权 Intangible assets - patent mN,Od?q[
无形资产-非专利技术 Intangible assets - industrial property and know-how f>dWl$/_s
无形资产-商标权 Intangible assets - trademark rights m)&2zV/Q
无形资产-土地使用权 Intangible assets - land use rights !pgkUzMW
无形资产-商誉 Intangible assets - goodwill &R2 5J$
无形资产减值准备 Impairment of intangible assets a
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长期待摊费用 Deferred assets Bc$t`PI
未确认融资费用 Unrecognized finance fees ^+I{*0{/[
其他长期资产 Other long term assets ,
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递延税款借项 Deferred assets debits b:oB $E
应付票据 Notes payable #49,7OBU
应付帐款 Trade creditors f $R]m2
预收帐款 Adanvances from customers .:E%cL
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代销商品款 Consignment-in payables &W*9'vSm.
其他应交款 Other payable to government 0I1bY]*
其他应付款 Other creditors =*fOej>G
应付股利 Proposed dividends ftRf~5d2
待转资产价值 Donated assets @#;2P'KL
预计负债 Accrued liabilities ?FJU>+{">
应付短期债券 Short-term debentures payable 46sV\In>?
其他流动负债 Other current liabilities THC34u]
预提费用 Accrued expenses U2seD5I
应付工资 Payroll payable EHmw(%a|+
应付福利费 Welfare payable w\!aKeP'
短期借款-抵押借款 Bank loans - Short term - pledged !IF#L0z
短期借款-信用借款 Bank loans - Short term - credit ,iV|^]X3$/
短期借款-担保借款 Bank loans - Short term - guaranteed *bsS%qD]
一年内到期长期借款 Long term loans due within one year |4UW.dGHPo
一年内到期长期应付款 Long term payable due within one year sSU p7V
长期借款 Bank loans - Long term @uApm~}
应付债券-债券面值 Bond payable - Par value "6o}g.
应付债券-债券溢价 Bond payable - Excess gy0l@ 5 N
应付债券-债券折价 Bond payable - Discount DHQavHqbZ
应付债券-应计利息 Bond payable - Accrued interest R^4JM,v9x`
长期应付款 Long term payable 1?\G6T
专项应付款 Specific payable qX>mOW^gT8
其他长期负债 Other long term liabilities X|++K;rtfE
应交税金-所得税 Tax payable - income tax ye4
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应交税金-增值税 Tax payable - VAT A&XI1. j6
应交税金-营业税 Tax payable - business tax EVX*YGxx6
应交税金-消费税 Tax payable - consumable tax *Yj!f6 8
应交税金-其他 Tax payable - others 7,X5]U&A<x
递延税款贷项 Deferred taxation credit k <SFl
股本 Share capital 8iQ8s;@S&>
已归还投资 Investment returned <A"[Wk
利润分配-其他转入 Profit appropriation - other transfer in _9*3Mr)2N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \iVb;7r)9:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4Qwv:4La
利润分配-提取储备基金 Profit appropriation - reserve fund F/}(FG<'>I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?>
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @'P\c
利润分配-利润归还投资 Profit appropriation - return investment by profit a*/%EP3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;&=c@>!xP#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I54`}Npp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l1 Nr5PT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l7vU{Fd-h^
期初未分配利润 Retained earnings, beginning of the year hUR>NUK@8
资本公积-股本溢价 Capital surplus - share premium ;XAj/6pm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TuR.
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资本公积-接受现金捐赠 Capital surplus - cash donation =zBc@VTp
资本公积-股权投资准备 Capital surplus - investment reserve d>k)aI
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资本公积-拨款转入 Capital surplus - subsidiary rs`"Kz`(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation rW),xfo0
资本公积-其他 Capital surplus - others 1!/WC.0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]fiAV|'^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S3fyt]pp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ry_"so w4
盈余公积-储备基金 Surplus reserve - reserve fund P~xP@?I%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z"D'rHxy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s&.VU|=VQ@
主营业务收入 Sales 'fo.1
主营业务成本 Cost of sales E)ne
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主营业务税金及附加 Sales tax :9?y-X
营业费用 Operating expenses EUGN`t-M
管理费用 General and administrative expenses C[c^zn
财务费用 Financial expenses ?OD43y1rzd
投资收益 Investment income h=*eOxR"4^
其他业务收入 Other operating income }LYK:?_/
营业外收入 Non-operating income 0[L)`7
补贴收入 Subsidy income ^(79SOZC
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses ?R#?=<VkG
所得税 Income tax *gGL5<%T:
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