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 。 ww"HV;i
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现金 Cash in hand S>pbplE
银行存款 Cash in bank !*C9NX
其他货币资金-外埠存款Other monetary assets - cash in other cities Xm2p<Xu8h
其他货币资金-银行本票 Other monetary assets - cashier‘s check _7"G&nZ0
其他货币资金-银行汇票 Other monetary assets - bank draft sC.aT(meJ
其他货币资金-信用卡 Other monetary assets - credit cards u`vOKajpH$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7R=cxD&
其他货币资金-存出投资款 Other monetary assets - cash for investment xui.63/
短期投资-股票投资 Investments - Short term - stocks )!&7X L[
短期投资-债券投资 Investments - Short term - bonds ,D`iV| (
短期投资-基金投资 Investments - Short term - funds IA XoEBlMs
短期投资-其他投资 Investments - Short term - others zLxO\R!d
短期投资跌价准备 Provision for short-term investment M1/Rba Q
长期股权投资-股票投资 Long term equity investment - stocks yJ&`@gB
长期股权投资-其他股权投资 Long term equity investment - others vA*Ud;%R
长期债券投资-债券投资 Long term securities investemnt - bonds Y
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长期债券投资-其他债权投资 Long term securities investment - others 'bXm,Ed
长期投资减值准备 Provision for long-term investment czV][\5
应收票据 Notes receivable F#w=
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应收股利 Dividends receivable .*s1d)\:
应收利息 Interest receivable b!R\ u1b
应收帐款 Trade debtors I(*4N^9++
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5 :ZM-kZT
预付帐款 Prepayment [y}0X^9,E
应收补贴款 Allowance receivable #FBq8iJ
其他应收款 Other debtors .
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *c+Kqz-
其他流动资产 Other current assets y[s* %yP3l
物资采购 Purchase <"g ^V
原材料 Raw materials .*N,x0B(
包装物 Packing materials -4&SYCw
低值易耗品 Low value consumbles p<2A4="&
材料成本差异 Material cost difference =~i~SG/f
自制半成品 Self-manufactured goods z;_fO>u:
库存商品 Finished goods .'q0*Pe
商品进销差价 Difference between purchase & sales of commodities ]iyJ>fC
委托加工物资 Consigned processiong material e.<$G'
委托代销商品 Consignment-out i%8I (F
受托代销商品 Consignment-in ix<sorR H
分期收款发出商品 Goods on instalment sales vPn( ~d_
存货跌价准备 Provision for obsolete stocks y^#jM
待摊费用 Prepaid expenses \)=X=yn2
待处理流动资产损益 Unsettled G/L on current assets yE(> R(^
待处理固定资产损益 Unsettled G/L on fixed assets d+_wN2
委托贷款-本金 Consignment loan - principle F(- Q]xj,
委托贷款-利息 Consignment loan - interest <wt#m`Za
委托贷款-减值准备 Consignment loan - provision %8 )GuxG*
固定资产-房屋建筑物 Fixed assets - Buildings wr/Z)e =^3
固定资产-机器设备 Fixed assets - Plant and machinery }2^_Gaj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures J?WT
固定资产-运输设备 Fixed assets - Automobiles o!`.LL%
累计折旧 Accumulated depreciation CF`tNA3fxm
固定资产减值准备 Impairment of fixed assets b{C3r3B8
工程物资-专用材料 Project material - specific materials n1n1}
工程物资-专用设备 Project material - specific equipment "(6]K}k@
工程物资-预付大型设备款 Project material - prepaid for equipment =gCv`SFW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZqHh$QBD
9
在建工程 Construction in progress 0Dj<-n{9
在建工程减值准备 Impairment of construction in progress e5bRi0
固定资产清理 Disposal of fixed assets $z!o&3c'x
无形资产-专利权 Intangible assets - patent mX)UoiXue
无形资产-非专利技术 Intangible assets - industrial property and know-how em
无形资产-商标权 Intangible assets - trademark rights `zNvZm -E
无形资产-土地使用权 Intangible assets - land use rights E>tlY&0[$
无形资产-商誉 Intangible assets - goodwill )&"l3*x
无形资产减值准备 Impairment of intangible assets wz-9+VN6
长期待摊费用 Deferred assets k#8,:B2
未确认融资费用 Unrecognized finance fees $6~D 2K
其他长期资产 Other long term assets 85rXm*Df
递延税款借项 Deferred assets debits }LDH/#
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应付票据 Notes payable t{\FV@R
应付帐款 Trade creditors }[P1Va[!
预收帐款 Adanvances from customers fZ2>%IxG}
代销商品款 Consignment-in payables *~F\k):>
其他应交款 Other payable to government )1%l$W
其他应付款 Other creditors }yup`R
应付股利 Proposed dividends !7MC[z(|N
待转资产价值 Donated assets #>+O=YO
预计负债 Accrued liabilities q<L>r?T[
应付短期债券 Short-term debentures payable :yN;_bC!b%
其他流动负债 Other current liabilities p/|]])2
预提费用 Accrued expenses Bb^CukS:
应付工资 Payroll payable fRp+-QvE
应付福利费 Welfare payable !/W[6'M#p
短期借款-抵押借款 Bank loans - Short term - pledged a"^0;a
短期借款-信用借款 Bank loans - Short term - credit CzKU;~D=B
短期借款-担保借款 Bank loans - Short term - guaranteed p2
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一年内到期长期借款 Long term loans due within one year zY\pZG
一年内到期长期应付款 Long term payable due within one year bce>DLF
长期借款 Bank loans - Long term -~O7.E(ok
应付债券-债券面值 Bond payable - Par value 0z@KkU{Z
应付债券-债券溢价 Bond payable - Excess tG(# &54
应付债券-债券折价 Bond payable - Discount ?{W@TY@S
应付债券-应计利息 Bond payable - Accrued interest ^nu~q+:+#
长期应付款 Long term payable xc.(-g[
专项应付款 Specific payable 99%oY
其他长期负债 Other long term liabilities D9
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应交税金-所得税 Tax payable - income tax L~_3BX
应交税金-增值税 Tax payable - VAT %xtTh]s
应交税金-营业税 Tax payable - business tax \_pP:e
应交税金-消费税 Tax payable - consumable tax YPQ&hEu0
应交税金-其他 Tax payable - others lf4V;|!^
递延税款贷项 Deferred taxation credit 4
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股本 Share capital ZUJ!
已归还投资 Investment returned .i[rd4MCK
利润分配-其他转入 Profit appropriation - other transfer in J0BA@jH5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m6J7)Wp
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o2e aSG
利润分配-提取储备基金 Profit appropriation - reserve fund }J27Y;Zp9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iaAVGgA9+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E/mp.f2!
利润分配-利润归还投资 Profit appropriation - return investment by profit 5gnNgt~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends hsIC5@s3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]~g6#@l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0|<ER3xkx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pPt7M'uL"
期初未分配利润 Retained earnings, beginning of the year |7Fe~TC
资本公积-股本溢价 Capital surplus - share premium MP/6AAt7=|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $\kqh$")
资本公积-接受现金捐赠 Capital surplus - cash donation U4]>8L
资本公积-股权投资准备 Capital surplus - investment reserve -oo&8
资本公积-拨款转入 Capital surplus - subsidiary aIV(&7KT4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s@^(1g[w`
资本公积-其他 Capital surplus - others +L_!$"I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LaL.C^K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve va \5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dI'cZt~n
盈余公积-储备基金 Surplus reserve - reserve fund WZq0$:I
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund PjriAlxD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H^cB
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主营业务收入 Sales #L[-WC]1y
主营业务成本 Cost of sales \ .HX7v
主营业务税金及附加 Sales tax mo1(dyjx
营业费用 Operating expenses P@P(&{@
管理费用 General and administrative expenses b0
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财务费用 Financial expenses @+LkGrDP
投资收益 Investment income ^:g8mt
其他业务收入 Other operating income 40cgsRa|
营业外收入 Non-operating income 8s6~l.v
补贴收入 Subsidy income }t!,{ZryE1
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses 8x$BbK
所得税 Income tax eekp&H$'s
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