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 。 5mDVFb 3a
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现金 Cash in hand p]X!g
银行存款 Cash in bank g%Th_= qy
其他货币资金-外埠存款Other monetary assets - cash in other cities K[`4vsE
其他货币资金-银行本票 Other monetary assets - cashier‘s check m3h2/}%9`
其他货币资金-银行汇票 Other monetary assets - bank draft G}Q}H*
其他货币资金-信用卡 Other monetary assets - credit cards v GulM<YY
其他货币资金-信用证保证金 Other monetary assets - L/C deposit E5v|SFD
其他货币资金-存出投资款 Other monetary assets - cash for investment #J'Z5)i|
短期投资-股票投资 Investments - Short term - stocks :XNK-A W
短期投资-债券投资 Investments - Short term - bonds ghE?8&@ iq
短期投资-基金投资 Investments - Short term - funds 8HHgN`_
短期投资-其他投资 Investments - Short term - others =k[(rvU3
短期投资跌价准备 Provision for short-term investment 9Ba|J"?Y k
长期股权投资-股票投资 Long term equity investment - stocks weTK#O0@v
长期股权投资-其他股权投资 Long term equity investment - others e2,<,~_K6
长期债券投资-债券投资 Long term securities investemnt - bonds Q;{D8 #!
长期债券投资-其他债权投资 Long term securities investment - others rPrEEWS0)
长期投资减值准备 Provision for long-term investment D>!v_v6
应收票据 Notes receivable R.^Bxi-UG:
应收股利 Dividends receivable B'P,
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应收利息 Interest receivable z+5u/t
应收帐款 Trade debtors <yX@@8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A`+(VzZgJ
预付帐款 Prepayment <S:,`v&Z
应收补贴款 Allowance receivable Y2ah zB
其他应收款 Other debtors }bj,&c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }V93~>
其他流动资产 Other current assets P:bVcta9g
物资采购 Purchase uL qpbn
原材料 Raw materials 1+.y,}F6b
包装物 Packing materials PW~cqo B71
低值易耗品 Low value consumbles Q>#)LHX
材料成本差异 Material cost difference r!-L`GUm
自制半成品 Self-manufactured goods >Gw%r1)
库存商品 Finished goods s%0[DO3NV
商品进销差价 Difference between purchase & sales of commodities *$*nY [/5
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out Wr}a\}R
受托代销商品 Consignment-in ^*4(JR
分期收款发出商品 Goods on instalment sales @et3}-c
存货跌价准备 Provision for obsolete stocks @$N*lrM2
待摊费用 Prepaid expenses q]wn:%rX
待处理流动资产损益 Unsettled G/L on current assets oPC IlH
待处理固定资产损益 Unsettled G/L on fixed assets B 7x"ef
委托贷款-本金 Consignment loan - principle #o}{cXX#
委托贷款-利息 Consignment loan - interest l{%Op\
委托贷款-减值准备 Consignment loan - provision ~Krg8s!F&
固定资产-房屋建筑物 Fixed assets - Buildings Kuzy&NI^w
固定资产-机器设备 Fixed assets - Plant and machinery %\s#e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yx`r;|ds}
固定资产-运输设备 Fixed assets - Automobiles XEe+&VQmY
累计折旧 Accumulated depreciation FSXKH {Z
固定资产减值准备 Impairment of fixed assets Yg:74; .
工程物资-专用材料 Project material - specific materials BLYk
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工程物资-专用设备 Project material - specific equipment !:!@dC%8_
工程物资-预付大型设备款 Project material - prepaid for equipment @)!1#^(}%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {0m[:af&
在建工程 Construction in progress t'_,9
在建工程减值准备 Impairment of construction in progress &_Xv:?
固定资产清理 Disposal of fixed assets 1v8:,!C
无形资产-专利权 Intangible assets - patent NnSI)*%'
无形资产-非专利技术 Intangible assets - industrial property and know-how O#89M%
无形资产-商标权 Intangible assets - trademark rights _dRn0<#1(k
无形资产-土地使用权 Intangible assets - land use rights J6?_?XzToT
无形资产-商誉 Intangible assets - goodwill t]YLt ,
无形资产减值准备 Impairment of intangible assets nk?xNe4
长期待摊费用 Deferred assets N]P*6sf-6
未确认融资费用 Unrecognized finance fees tz \:r>3vI
其他长期资产 Other long term assets 30T:* I|
递延税款借项 Deferred assets debits (B?xq1Q
应付票据 Notes payable MHzsxF|
应付帐款 Trade creditors <:_]Yl
预收帐款 Adanvances from customers ]jT[dX|?
代销商品款 Consignment-in payables V
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其他应交款 Other payable to government nms<6kfzL
其他应付款 Other creditors '~vSH9nx/
应付股利 Proposed dividends 3dzqVaV
待转资产价值 Donated assets 5eZg+ O
预计负债 Accrued liabilities <@;xV_`X+
应付短期债券 Short-term debentures payable Ee?K|_\${
其他流动负债 Other current liabilities 9zGKQ |X)
预提费用 Accrued expenses vp}>#&
应付工资 Payroll payable j]]ziz,E
应付福利费 Welfare payable 5)zj){wL
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit [3;Y:&D
短期借款-担保借款 Bank loans - Short term - guaranteed '/]Aaf@U8
一年内到期长期借款 Long term loans due within one year eVNBhR}HS
一年内到期长期应付款 Long term payable due within one year #I@[^^Vw
长期借款 Bank loans - Long term "%@=?X8
应付债券-债券面值 Bond payable - Par value gT\y&
应付债券-债券溢价 Bond payable - Excess sN an"
应付债券-债券折价 Bond payable - Discount yl]Cm?8
应付债券-应计利息 Bond payable - Accrued interest =v#A&IPA'
长期应付款 Long term payable @'| 6lG
专项应付款 Specific payable +^
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其他长期负债 Other long term liabilities 0:(dl@I)@
应交税金-所得税 Tax payable - income tax ."@a1_F|
应交税金-增值税 Tax payable - VAT wQ/@+$>
应交税金-营业税 Tax payable - business tax .$E~.6J %i
应交税金-消费税 Tax payable - consumable tax ]Pl6:FB8%@
应交税金-其他 Tax payable - others 6"c!tJc7j
递延税款贷项 Deferred taxation credit ?ia[KLt"
股本 Share capital \#*;H|U.x
已归还投资 Investment returned Jj _+YfIM
利润分配-其他转入 Profit appropriation - other transfer in L08;z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,i((;/O6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M#jee E-}%
利润分配-提取储备基金 Profit appropriation - reserve fund Spw=+z<<Ub
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `uJ l<kHI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z&/
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利润分配-利润归还投资 Profit appropriation - return investment by profit g&(~MD2{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (DaP~*c3cC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FXwK9
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b(rBha|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^
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期初未分配利润 Retained earnings, beginning of the year YyBq+6nq5
资本公积-股本溢价 Capital surplus - share premium u2Z^iY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WiCM,wDi
资本公积-接受现金捐赠 Capital surplus - cash donation (HD>vNha1
资本公积-股权投资准备 Capital surplus - investment reserve )ZT0zIG
资本公积-拨款转入 Capital surplus - subsidiary N`Gw
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation _EBDv0s
资本公积-其他 Capital surplus - others M/`z;a=EP
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 fi@+swfc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J_br%AG<p
盈余公积-储备基金 Surplus reserve - reserve fund s 17gi,"X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JM4`k8mM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K`83C`w.
主营业务收入 Sales T%#P??k
主营业务成本 Cost of sales @x>2|`65Y
主营业务税金及附加 Sales tax &
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营业费用 Operating expenses XA^:n+Yo
管理费用 General and administrative expenses D`@U[ `Sw
财务费用 Financial expenses SPm5tU
投资收益 Investment income 0r&9AnnWu+
其他业务收入 Other operating income FQ ^^6Rl
营业外收入 Non-operating income %l P
补贴收入 Subsidy income w!k4&Rb3
其他业务支出 Other operating expenses 5'[X&r%#
营业外支出 Non-operating expenses !oRm.cO
所得税 Income tax v-aq".XQ
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