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 。 XQZiJ
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现金 Cash in hand }brBhe8a
银行存款 Cash in bank {}P~nP
其他货币资金-外埠存款Other monetary assets - cash in other cities 3\K;y>NK
其他货币资金-银行本票 Other monetary assets - cashier‘s check B^C5?
其他货币资金-银行汇票 Other monetary assets - bank draft YcW)D
其他货币资金-信用卡 Other monetary assets - credit cards "p[3^<~uQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit OV`li#H
其他货币资金-存出投资款 Other monetary assets - cash for investment T1;>qgp4b
短期投资-股票投资 Investments - Short term - stocks R#!Urhh
短期投资-债券投资 Investments - Short term - bonds WQMoAPfqL
短期投资-基金投资 Investments - Short term - funds Nt687
短期投资-其他投资 Investments - Short term - others bSa]={}L(
短期投资跌价准备 Provision for short-term investment ]j]<CqG
长期股权投资-股票投资 Long term equity investment - stocks x[mh^V5ld
长期股权投资-其他股权投资 Long term equity investment - others ( +(bw4V/
长期债券投资-债券投资 Long term securities investemnt - bonds Fi#
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长期债券投资-其他债权投资 Long term securities investment - others s` =&l
长期投资减值准备 Provision for long-term investment p,14'HS%@
应收票据 Notes receivable 1z_1Hl
应收股利 Dividends receivable M6y|;lh''c
应收利息 Interest receivable y w:=$e5
应收帐款 Trade debtors FBa-gm<9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "8E=*2fcw
预付帐款 Prepayment {FR+a**
应收补贴款 Allowance receivable O$X^
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其他应收款 Other debtors *vT Abk$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Bnw^W_
其他流动资产 Other current assets a\KM^jrCD
物资采购 Purchase : :928y
原材料 Raw materials %DKC/%
包装物 Packing materials 60l!3o"p!
低值易耗品 Low value consumbles S~M/!Xb
材料成本差异 Material cost difference kArF Gb2c
自制半成品 Self-manufactured goods n(_wt##wE~
库存商品 Finished goods oSl}A,aQ(
商品进销差价 Difference between purchase & sales of commodities 8L[\(~Zf
委托加工物资 Consigned processiong material G> sqfYkK
委托代销商品 Consignment-out %yK- Q,'O
受托代销商品 Consignment-in O6ltGtF
分期收款发出商品 Goods on instalment sales sn+ kFvk}S
存货跌价准备 Provision for obsolete stocks E,QD6<?[
待摊费用 Prepaid expenses I_|W'%N]
待处理流动资产损益 Unsettled G/L on current assets .e\PCf9v
待处理固定资产损益 Unsettled G/L on fixed assets c_Iq
!MH
委托贷款-本金 Consignment loan - principle a!.Y@o5Ku
委托贷款-利息 Consignment loan - interest %&eBkN!T
委托贷款-减值准备 Consignment loan - provision CIz_v.&:
固定资产-房屋建筑物 Fixed assets - Buildings 6iY(RYZ7-
固定资产-机器设备 Fixed assets - Plant and machinery pL: r\Y:R
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TJ|do`fw>
固定资产-运输设备 Fixed assets - Automobiles qAt#0
累计折旧 Accumulated depreciation 8v6AfTo%
固定资产减值准备 Impairment of fixed assets uEkGo5
工程物资-专用材料 Project material - specific materials @*WrHoa2N
工程物资-专用设备 Project material - specific equipment 4^!%>V"d/
工程物资-预付大型设备款 Project material - prepaid for equipment %K0Wm#)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k<RaC=
在建工程 Construction in progress 9TEAM<b;
在建工程减值准备 Impairment of construction in progress T
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固定资产清理 Disposal of fixed assets /xd|mo)D
无形资产-专利权 Intangible assets - patent (W#^-*$R
无形资产-非专利技术 Intangible assets - industrial property and know-how ^~s!*T)\
无形资产-商标权 Intangible assets - trademark rights 3pyE'9"f6
无形资产-土地使用权 Intangible assets - land use rights me90|GOx+
无形资产-商誉 Intangible assets - goodwill +kq+x6&
无形资产减值准备 Impairment of intangible assets {&J
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长期待摊费用 Deferred assets -X-sykDm
未确认融资费用 Unrecognized finance fees '@1C$0tx
其他长期资产 Other long term assets 6UU<:KH
递延税款借项 Deferred assets debits .>2]m[53
应付票据 Notes payable "O_)~u
应付帐款 Trade creditors [4+I1UR`
预收帐款 Adanvances from customers n^<J@uC
代销商品款 Consignment-in payables gO/\Yi
其他应交款 Other payable to government 6cOlY=
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其他应付款 Other creditors 0XI6gPo%
应付股利 Proposed dividends +mYK
待转资产价值 Donated assets Yi <1z:\
预计负债 Accrued liabilities FLIU}doc
应付短期债券 Short-term debentures payable Dn`
其他流动负债 Other current liabilities <&tdyAT?&
预提费用 Accrued expenses /Eu|Jg=I
应付工资 Payroll payable
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应付福利费 Welfare payable PoLk{{l3
短期借款-抵押借款 Bank loans - Short term - pledged 3 ;AJp_;
短期借款-信用借款 Bank loans - Short term - credit hRqr
短期借款-担保借款 Bank loans - Short term - guaranteed {9{PU
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一年内到期长期借款 Long term loans due within one year pk6<wAs*?#
一年内到期长期应付款 Long term payable due within one year V?~!D p
长期借款 Bank loans - Long term QkYKm<b
应付债券-债券面值 Bond payable - Par value `chD*@76I
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount RL*b47,
应付债券-应计利息 Bond payable - Accrued interest R`,|08E
长期应付款 Long term payable -8v:eyc
专项应付款 Specific payable z6|kEc"{
其他长期负债 Other long term liabilities B &3sV+
应交税金-所得税 Tax payable - income tax *a-KQw
应交税金-增值税 Tax payable - VAT )!;20Po
应交税金-营业税 Tax payable - business tax U#{(*)q
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应交税金-消费税 Tax payable - consumable tax g*!1S
应交税金-其他 Tax payable - others q9c-UQB(!
递延税款贷项 Deferred taxation credit ~.z82m
股本 Share capital .UvDew
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已归还投资 Investment returned 5ka6=R(r
利润分配-其他转入 Profit appropriation - other transfer in 6#ktw)
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <`
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h)s&Nqg1B
利润分配-提取储备基金 Profit appropriation - reserve fund G[n;%c~`+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &AVX03P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Yy,XKIqU
利润分配-利润归还投资 Profit appropriation - return investment by profit AEUR`.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z:diM$Z?7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kV4L4yE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _>3#dk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,[3}t%Da
期初未分配利润 Retained earnings, beginning of the year 6q,CEm
资本公积-股本溢价 Capital surplus - share premium <v?2p{U%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dJ>tM'G
资本公积-接受现金捐赠 Capital surplus - cash donation {7`1m!R
资本公积-股权投资准备 Capital surplus - investment reserve g+Y &rz
资本公积-拨款转入 Capital surplus - subsidiary )S}.QrG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (0Jr<16si$
资本公积-其他 Capital surplus - others ]$Q@4=fb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X]d
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #}Bv/`t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aO2zD<d
盈余公积-储备基金 Surplus reserve - reserve fund <RcB: h
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =L`PP>"rW
盈余公积-利润归还投资 Surplus reserve - reture investment by investment h?vny->uJ
主营业务收入 Sales !E,|EdIr
主营业务成本 Cost of sales t0Inf
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主营业务税金及附加 Sales tax -![{Zb@
营业费用 Operating expenses l-5O5|C
管理费用 General and administrative expenses B] Koi1B
财务费用 Financial expenses n^nQrRIp
投资收益 Investment income iH>b"H>
其他业务收入 Other operating income rS+ >oP}
营业外收入 Non-operating income M XuHA?
补贴收入 Subsidy income w:](F^<s,
其他业务支出 Other operating expenses ygd*zy9
营业外支出 Non-operating expenses g!i45]6[Nw
所得税 Income tax E!`/XB/nA
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