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 。 .5s^a.e'O
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现金 Cash in hand >LN*3&W
银行存款 Cash in bank 0w< ilJ
其他货币资金-外埠存款Other monetary assets - cash in other cities CF\wR;6k
其他货币资金-银行本票 Other monetary assets - cashier‘s check ![fNlG!r
其他货币资金-银行汇票 Other monetary assets - bank draft o`7 Z<HF
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit piuM#+Y\'S
其他货币资金-存出投资款 Other monetary assets - cash for investment :*DWL!a
短期投资-股票投资 Investments - Short term - stocks njO~^Hl7
短期投资-债券投资 Investments - Short term - bonds $/@
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短期投资-基金投资 Investments - Short term - funds EA9
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短期投资-其他投资 Investments - Short term - others h+&iWb3;
短期投资跌价准备 Provision for short-term investment F#RN m5
长期股权投资-股票投资 Long term equity investment - stocks W,H=K##6<
长期股权投资-其他股权投资 Long term equity investment - others Ht/#d6cQ
长期债券投资-债券投资 Long term securities investemnt - bonds ~{-Ka>A
长期债券投资-其他债权投资 Long term securities investment - others 3;wiwN'
长期投资减值准备 Provision for long-term investment 1CSGG'J]E
应收票据 Notes receivable v,z~#$T&
应收股利 Dividends receivable A"s?;hv\fS
应收利息 Interest receivable ur=:Ha
应收帐款 Trade debtors ^q0`eS
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors C+jXH)|iq
预付帐款 Prepayment Sl'$w4s
应收补贴款 Allowance receivable v0=v1G*rvJ
其他应收款 Other debtors nm]lPK U+Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `-R&4%t%
其他流动资产 Other current assets F?
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物资采购 Purchase ?9!9lSH6%
原材料 Raw materials V[]Pya|s+
包装物 Packing materials 1LhZmv
低值易耗品 Low value consumbles /me ]sOkn
材料成本差异 Material cost difference ?z6K/'?
自制半成品 Self-manufactured goods ],~
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库存商品 Finished goods 1^V.L+0s]
商品进销差价 Difference between purchase & sales of commodities [wiB1{/Ls.
委托加工物资 Consigned processiong material "!7Hu7
委托代销商品 Consignment-out Li0+%ijM
受托代销商品 Consignment-in Y
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分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks C!9mygI
待摊费用 Prepaid expenses i+< v7?:`#
待处理流动资产损益 Unsettled G/L on current assets rnp; R
待处理固定资产损益 Unsettled G/L on fixed assets ]@Z
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委托贷款-本金 Consignment loan - principle \*qradgx$
委托贷款-利息 Consignment loan - interest }Qe(6'l_
委托贷款-减值准备 Consignment loan - provision |`Yn'Mj8rm
固定资产-房屋建筑物 Fixed assets - Buildings YWD gRb
固定资产-机器设备 Fixed assets - Plant and machinery r!eW]M
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PYs0w6o
固定资产-运输设备 Fixed assets - Automobiles #R31VQwK5
累计折旧 Accumulated depreciation rz-61A) _
固定资产减值准备 Impairment of fixed assets 9HiyN>(
工程物资-专用材料 Project material - specific materials U:eX^LE7
工程物资-专用设备 Project material - specific equipment gd#?rc*f<3
工程物资-预付大型设备款 Project material - prepaid for equipment I|K!hQ"m
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v<)&JlR
在建工程 Construction in progress 02tN=}Cj)
在建工程减值准备 Impairment of construction in progress {D(l#;,iX2
固定资产清理 Disposal of fixed assets *B{]
无形资产-专利权 Intangible assets - patent ;mz#$"(
无形资产-非专利技术 Intangible assets - industrial property and know-how 2Q@Jp`#,4
无形资产-商标权 Intangible assets - trademark rights -)Vy)hD,
无形资产-土地使用权 Intangible assets - land use rights bwP@}(K
无形资产-商誉 Intangible assets - goodwill \ Ucv<S
无形资产减值准备 Impairment of intangible assets H.C*IL9
长期待摊费用 Deferred assets tlg}"lY
未确认融资费用 Unrecognized finance fees l,(:~KH|
其他长期资产 Other long term assets +~of#
递延税款借项 Deferred assets debits =_g#I
应付票据 Notes payable $UK m[:7
应付帐款 Trade creditors 7r)]9_[(
预收帐款 Adanvances from customers ZG#:3d*)
代销商品款 Consignment-in payables 9n_RkW5
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其他应交款 Other payable to government 5 $$Cav
其他应付款 Other creditors %hZX XpuO
应付股利 Proposed dividends 0kls/^ 0,
待转资产价值 Donated assets $]}K ;
预计负债 Accrued liabilities +j+
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应付短期债券 Short-term debentures payable xN}f?
其他流动负债 Other current liabilities gi5X,:[
预提费用 Accrued expenses W?P4oKsql*
应付工资 Payroll payable C2=PGq
应付福利费 Welfare payable -'d`(G"
短期借款-抵押借款 Bank loans - Short term - pledged Z1+Ewq3m
短期借款-信用借款 Bank loans - Short term - credit yM9>)SE5`
短期借款-担保借款 Bank loans - Short term - guaranteed (18ZEKk
一年内到期长期借款 Long term loans due within one year 99By.+~pX
一年内到期长期应付款 Long term payable due within one year S
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长期借款 Bank loans - Long term _1Ne+"V
应付债券-债券面值 Bond payable - Par value &(Hw:W9
应付债券-债券溢价 Bond payable - Excess @(E6P;+{
应付债券-债券折价 Bond payable - Discount F s=x+8'M
应付债券-应计利息 Bond payable - Accrued interest AW|SD
长期应付款 Long term payable !;[cJbqnh
专项应付款 Specific payable K^tc]ZQ
其他长期负债 Other long term liabilities /YJBRU2
应交税金-所得税 Tax payable - income tax 0c!^=(
应交税金-增值税 Tax payable - VAT "-MB U
应交税金-营业税 Tax payable - business tax ,D(Bg9C
应交税金-消费税 Tax payable - consumable tax L>E{~yh
应交税金-其他 Tax payable - others /n>vPJvz
递延税款贷项 Deferred taxation credit 1{d;Ngx
股本 Share capital #r?[@aJ
已归还投资 Investment returned xw_$1
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利润分配-其他转入 Profit appropriation - other transfer in &?5)Jis:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _Ye.29
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8f)pf$v`
利润分配-提取储备基金 Profit appropriation - reserve fund `nEqw/I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K]M
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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 7
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利润分配-利润归还投资 Profit appropriation - return investment by profit Z(R0IW
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h<$%y(lP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f2SJ4"X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;1nXJ{jKw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QXL .4r%
期初未分配利润 Retained earnings, beginning of the year 4tUt"N
资本公积-股本溢价 Capital surplus - share premium ~!7x45(1#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y\-iGKz{0
资本公积-接受现金捐赠 Capital surplus - cash donation F9%+7Op^
资本公积-股权投资准备 Capital surplus - investment reserve Lr6C@pI
资本公积-拨款转入 Capital surplus - subsidiary Xppb|$qp4H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /%p
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资本公积-其他 Capital surplus - others J9j
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #=ij</
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _!Tjb^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^*B@=
盈余公积-储备基金 Surplus reserve - reserve fund Pw7uxN`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;YMg4Cs
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Df *<3G
主营业务收入 Sales |#yT]0L%pA
主营业务成本 Cost of sales w{*V8S3h9
主营业务税金及附加 Sales tax l.Ev]G/5
营业费用 Operating expenses :~srl)|)
管理费用 General and administrative expenses (0`w.n
财务费用 Financial expenses aE3eYl9u
投资收益 Investment income [E6ceX0
其他业务收入 Other operating income o.Y6(
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营业外收入 Non-operating income s] ;P<
补贴收入 Subsidy income L,nb<
其他业务支出 Other operating expenses ;
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营业外支出 Non-operating expenses !io1~GpKS
所得税 Income tax S&]r6ss
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