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 。 FLI0C
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现金 Cash in hand v_zVhEtY
银行存款 Cash in bank Cy~Pfty
其他货币资金-外埠存款Other monetary assets - cash in other cities kZsat4r
其他货币资金-银行本票 Other monetary assets - cashier‘s check k7\h- yn{
其他货币资金-银行汇票 Other monetary assets - bank draft qrj:H4#VB
其他货币资金-信用卡 Other monetary assets - credit cards jnl3P[uQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *:*Kdt`'G
其他货币资金-存出投资款 Other monetary assets - cash for investment }Z~& XL=
短期投资-股票投资 Investments - Short term - stocks _qPd)V6yb
短期投资-债券投资 Investments - Short term - bonds !M[a/7x,p
短期投资-基金投资 Investments - Short term - funds h!"|Q"18
短期投资-其他投资 Investments - Short term - others ;3D[[*n9
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks jo-qP4w
长期股权投资-其他股权投资 Long term equity investment - others o$=D`B
长期债券投资-债券投资 Long term securities investemnt - bonds F^v <z)x
长期债券投资-其他债权投资 Long term securities investment - others `V;vvHP A
长期投资减值准备 Provision for long-term investment wV9[Jl\Z
应收票据 Notes receivable lAM"l)Ij
应收股利 Dividends receivable f_&bwfbo
应收利息 Interest receivable 2[Ja|W\If
应收帐款 Trade debtors &D|wc4+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wjr1?c
预付帐款 Prepayment !/6`<eQ
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应收补贴款 Allowance receivable {M5[gr%
其他应收款 Other debtors Q+O3Wgjy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /kAu&}
其他流动资产 Other current assets $YmD;
物资采购 Purchase YXR%{GUP[
原材料 Raw materials Lb'HM-d
包装物 Packing materials 1i.t^PY
低值易耗品 Low value consumbles M]+FTz
材料成本差异 Material cost difference t/= xY'7
自制半成品 Self-manufactured goods Iaq7<$XU
库存商品 Finished goods RSNukg
商品进销差价 Difference between purchase & sales of commodities qx1}e
委托加工物资 Consigned processiong material 0 ;b%
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委托代销商品 Consignment-out
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受托代销商品 Consignment-in c&+p{hH+
分期收款发出商品 Goods on instalment sales gZFtV
存货跌价准备 Provision for obsolete stocks n
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待摊费用 Prepaid expenses &wlSOC')j
待处理流动资产损益 Unsettled G/L on current assets qw!_/Z3[
待处理固定资产损益 Unsettled G/L on fixed assets %D(%
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委托贷款-本金 Consignment loan - principle +~6gP!
委托贷款-利息 Consignment loan - interest 7h4"5GlO0
委托贷款-减值准备 Consignment loan - provision *o/
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固定资产-房屋建筑物 Fixed assets - Buildings pN[G?A
固定资产-机器设备 Fixed assets - Plant and machinery %CxrXU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -N')LY
固定资产-运输设备 Fixed assets - Automobiles mgB7l0)b
累计折旧 Accumulated depreciation 8H>: C(h
固定资产减值准备 Impairment of fixed assets /A U&
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工程物资-专用材料 Project material - specific materials .{-&3++WZ
工程物资-专用设备 Project material - specific equipment O6LuFT.
工程物资-预付大型设备款 Project material - prepaid for equipment )$* T>.JA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `dH[&=S
在建工程 Construction in progress 8?lp:kM
在建工程减值准备 Impairment of construction in progress !,#42TY*X
固定资产清理 Disposal of fixed assets 5z8!Nmb
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无形资产-专利权 Intangible assets - patent =%4
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无形资产-非专利技术 Intangible assets - industrial property and know-how z;dD
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无形资产-商标权 Intangible assets - trademark rights 2BU%4IG
无形资产-土地使用权 Intangible assets - land use rights Yy4?|wVl
无形资产-商誉 Intangible assets - goodwill `YDe<@6'
无形资产减值准备 Impairment of intangible assets Ie#LZti
长期待摊费用 Deferred assets MLL4nkO,`
未确认融资费用 Unrecognized finance fees tFvc~zz9
其他长期资产 Other long term assets pq"3)+3:
递延税款借项 Deferred assets debits -?A,N,nnX
应付票据 Notes payable o%+8.Tx6wT
应付帐款 Trade creditors .[v4'ww^
预收帐款 Adanvances from customers ,cR=W|6cQm
代销商品款 Consignment-in payables tN'-4<+
其他应交款 Other payable to government r@_`ob RW;
其他应付款 Other creditors !$&3h-l[
应付股利 Proposed dividends Nw`}iR0i
待转资产价值 Donated assets y/>]6Pj
预计负债 Accrued liabilities TS
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应付短期债券 Short-term debentures payable Z:l.{
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其他流动负债 Other current liabilities /( /)nYAjk
预提费用 Accrued expenses T@[(FVA N
应付工资 Payroll payable OPp>z0p%6X
应付福利费 Welfare payable @$R[Js%MuO
短期借款-抵押借款 Bank loans - Short term - pledged :%M[|Fj
短期借款-信用借款 Bank loans - Short term - credit ;%r#pv~
短期借款-担保借款 Bank loans - Short term - guaranteed o}XbFLn
一年内到期长期借款 Long term loans due within one year -kp!.c
一年内到期长期应付款 Long term payable due within one year \vBpH'hR,'
长期借款 Bank loans - Long term (fc
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应付债券-债券面值 Bond payable - Par value @za X\
应付债券-债券溢价 Bond payable - Excess mK3U*)A
应付债券-债券折价 Bond payable - Discount #`tn:cP
应付债券-应计利息 Bond payable - Accrued interest Z
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长期应付款 Long term payable }MKm>N
专项应付款 Specific payable 2k,!P6fgl
其他长期负债 Other long term liabilities fmD
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应交税金-所得税 Tax payable - income tax nRpZ;X)'.
应交税金-增值税 Tax payable - VAT 7/.- dfEK
应交税金-营业税 Tax payable - business tax %m:T?![XO
应交税金-消费税 Tax payable - consumable tax k T$yHB #
应交税金-其他 Tax payable - others &J~vXk:
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递延税款贷项 Deferred taxation credit 2QUZAV\ Y
股本 Share capital ,LjB%f[
已归还投资 Investment returned *I0{1cS
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利润分配-其他转入 Profit appropriation - other transfer in w$~|/UrLf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t'@1FA!)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d($f8{~W
利润分配-提取储备基金 Profit appropriation - reserve fund 8U8l
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H\tz"<*``
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6Sh0%Fs
利润分配-利润归还投资 Profit appropriation - return investment by profit 3lc'(ts%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =(kwMJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %;UEyj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %k8} IBL
期初未分配利润 Retained earnings, beginning of the year @ \ip?=
资本公积-股本溢价 Capital surplus - share premium ,Mf@I5?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 30 VvZb
资本公积-接受现金捐赠 Capital surplus - cash donation i7:R4G(/#
资本公积-股权投资准备 Capital surplus - investment reserve FL5u68
资本公积-拨款转入 Capital surplus - subsidiary H
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation k,>sBk8
资本公积-其他 Capital surplus - others IxwOzpr
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L1"y5HJ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JV|GEn\@N
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .@#i
盈余公积-储备基金 Surplus reserve - reserve fund L^: +8g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ic4>kKh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MIPmsEdBi
主营业务收入 Sales 0 r=:l/Pz
主营业务成本 Cost of sales #87:Or1
主营业务税金及附加 Sales tax @DYx xM-
营业费用 Operating expenses MR$Bl"d
管理费用 General and administrative expenses gTRm
财务费用 Financial expenses Ob+L|FbnN
投资收益 Investment income riqv v1Nce
其他业务收入 Other operating income 6 flc
营业外收入 Non-operating income W/U&w.$
补贴收入 Subsidy income Q7O8']~n
其他业务支出 Other operating expenses M$L1!o1Xf
营业外支出 Non-operating expenses %of#VSk
所得税 Income tax lJ!+n<K+
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