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 。 }zkFl{/u
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现金 Cash in hand kQ&Q_FSO
银行存款 Cash in bank /L(}VJg-
其他货币资金-外埠存款Other monetary assets - cash in other cities 2)$-L'YS
其他货币资金-银行本票 Other monetary assets - cashier‘s check vAop#V
其他货币资金-银行汇票 Other monetary assets - bank draft Jh%SenP_oP
其他货币资金-信用卡 Other monetary assets - credit cards TT3GGHR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit QAo/d4
其他货币资金-存出投资款 Other monetary assets - cash for investment ppLL
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短期投资-股票投资 Investments - Short term - stocks JP( tf+
短期投资-债券投资 Investments - Short term - bonds O.y ?q
短期投资-基金投资 Investments - Short term - funds #Q=c.AL{
短期投资-其他投资 Investments - Short term - others ,1CmB@
短期投资跌价准备 Provision for short-term investment >tMI%r
长期股权投资-股票投资 Long term equity investment - stocks &F7_0iAP(
长期股权投资-其他股权投资 Long term equity investment - others jvR
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长期债券投资-债券投资 Long term securities investemnt - bonds iC! 6g|]X
长期债券投资-其他债权投资 Long term securities investment - others |${ImP
长期投资减值准备 Provision for long-term investment s%
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应收票据 Notes receivable )J+OyR=
应收股利 Dividends receivable 2(\PsN w!
应收利息 Interest receivable >e-
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应收帐款 Trade debtors EAWBgOO8iC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors F+BCzsm7$
预付帐款 Prepayment Zi\ex\ )5
应收补贴款 Allowance receivable ()t~XQ
其他应收款 Other debtors qvWi;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors yEh{9S%6p
其他流动资产 Other current assets y>h9:q|
物资采购 Purchase |Go$z3bx
原材料 Raw materials KC:6^h'.
包装物 Packing materials ld|GY>rH
低值易耗品 Low value consumbles X6t9*|C
材料成本差异 Material cost difference x)$0Nr62D
自制半成品 Self-manufactured goods \=|=
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库存商品 Finished goods Y+g(aak+.
商品进销差价 Difference between purchase & sales of commodities L"S2+F)n
委托加工物资 Consigned processiong material h
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委托代销商品 Consignment-out V)5,E>;EN
受托代销商品 Consignment-in hc0 $mit
分期收款发出商品 Goods on instalment sales ;0 +Dx~
存货跌价准备 Provision for obsolete stocks 5{DwD{Q
待摊费用 Prepaid expenses wm?%
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待处理流动资产损益 Unsettled G/L on current assets G*%U0OTi
待处理固定资产损益 Unsettled G/L on fixed assets <|G!Qn?2-
委托贷款-本金 Consignment loan - principle }?6;;d#
委托贷款-利息 Consignment loan - interest H
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委托贷款-减值准备 Consignment loan - provision 7042?\\=
固定资产-房屋建筑物 Fixed assets - Buildings O/(vimx.#F
固定资产-机器设备 Fixed assets - Plant and machinery VhMVoW
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures O<@L~S]
固定资产-运输设备 Fixed assets - Automobiles LLzxCMc9*
累计折旧 Accumulated depreciation \4<|QE
固定资产减值准备 Impairment of fixed assets G^VOA4
工程物资-专用材料 Project material - specific materials <u#
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工程物资-专用设备 Project material - specific equipment &AeNrtGu
工程物资-预付大型设备款 Project material - prepaid for equipment b&_Ifx_YF
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L>7@!/9L
在建工程 Construction in progress ywyg(8>zE
在建工程减值准备 Impairment of construction in progress glROT@
固定资产清理 Disposal of fixed assets ; 5[W*,7s
无形资产-专利权 Intangible assets - patent Q9f5}
无形资产-非专利技术 Intangible assets - industrial property and know-how cud9oJ-=;
无形资产-商标权 Intangible assets - trademark rights )xz_}6b]
无形资产-土地使用权 Intangible assets - land use rights ]WcN6|b+
无形资产-商誉 Intangible assets - goodwill p__N6a
无形资产减值准备 Impairment of intangible assets 'q}f3u >
长期待摊费用 Deferred assets @y * TVy
未确认融资费用 Unrecognized finance fees mZ:#d;0
其他长期资产 Other long term assets AkO);4A;Jd
递延税款借项 Deferred assets debits HKO]_; :(
应付票据 Notes payable /e|qyWs
应付帐款 Trade creditors B#5[PX
预收帐款 Adanvances from customers v*As:;D_
代销商品款 Consignment-in payables ,BG
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其他应交款 Other payable to government JqYa~6 C
其他应付款 Other creditors L=HnVgBs
应付股利 Proposed dividends fWri7|"0h
待转资产价值 Donated assets }ksp(.}G
预计负债 Accrued liabilities >O~V#1 H
应付短期债券 Short-term debentures payable 61gyx6v
其他流动负债 Other current liabilities vLq%k+D#
预提费用 Accrued expenses !
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应付工资 Payroll payable Z8Vof~
应付福利费 Welfare payable O%F*i2I:+k
短期借款-抵押借款 Bank loans - Short term - pledged YvP62c \
短期借款-信用借款 Bank loans - Short term - credit j]R[;8g
短期借款-担保借款 Bank loans - Short term - guaranteed kw2d<I$]
一年内到期长期借款 Long term loans due within one year G'dN<Nw6
一年内到期长期应付款 Long term payable due within one year 4Xt`L"f
长期借款 Bank loans - Long term w2('75$J
应付债券-债券面值 Bond payable - Par value _X=6M
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应付债券-债券溢价 Bond payable - Excess Pq(LW(
应付债券-债券折价 Bond payable - Discount yxf#@Je"
应付债券-应计利息 Bond payable - Accrued interest 2:nI4S
长期应付款 Long term payable Nvh&=%{g
专项应付款 Specific payable \\Q){\S
其他长期负债 Other long term liabilities cF9oo%3
应交税金-所得税 Tax payable - income tax e0Gs|c+6
应交税金-增值税 Tax payable - VAT L=C#E0{i
应交税金-营业税 Tax payable - business tax V3a6QcG
应交税金-消费税 Tax payable - consumable tax GY0OVAW6'c
应交税金-其他 Tax payable - others =
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递延税款贷项 Deferred taxation credit 5e0d;Rd
股本 Share capital E?BF8t_fTE
已归还投资 Investment returned ]A#:Uc5
利润分配-其他转入 Profit appropriation - other transfer in xpwy%uo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `Gl[e4U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #,XZ @u+
利润分配-提取储备基金 Profit appropriation - reserve fund B8.}9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !u
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b+hN\/*]
利润分配-利润归还投资 Profit appropriation - return investment by profit U&a(WQV9&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =]pEvj9o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve + DE/DR:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e#3RT8u#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v.u 5%
期初未分配利润 Retained earnings, beginning of the year Z*h}E
资本公积-股本溢价 Capital surplus - share premium Q&?0 ^;r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8$ #z>
资本公积-接受现金捐赠 Capital surplus - cash donation 3/]FT#l]i
资本公积-股权投资准备 Capital surplus - investment reserve U^U
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资本公积-拨款转入 Capital surplus - subsidiary elpTak@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sdyNJh7Jr
资本公积-其他 Capital surplus - others \ n^[!e"`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve UTN[!0[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |90X_6(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 49}WJC7
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盈余公积-储备基金 Surplus reserve - reserve fund Vx>Q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e-\/1N84
盈余公积-利润归还投资 Surplus reserve - reture investment by investment v'^}zO
主营业务收入 Sales 8IBr#+0
主营业务成本 Cost of sales PCV#O63[
主营业务税金及附加 Sales tax _p'@.P
营业费用 Operating expenses h%4UeL &F
管理费用 General and administrative expenses
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财务费用 Financial expenses eQn[
投资收益 Investment income x7`+T1IJ
其他业务收入 Other operating income uZ>q$
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营业外收入 Non-operating income :)tsz;
补贴收入 Subsidy income 0G33hIOS
其他业务支出 Other operating expenses -Wh 2hWg+
营业外支出 Non-operating expenses 83{P7PBQ;]
所得税 Income tax V7p
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