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 。 <h2WM (n
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现金 Cash in hand qWf7k+7G
银行存款 Cash in bank _](vt,|L
其他货币资金-外埠存款Other monetary assets - cash in other cities [Z484dS`_
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9cAb\5c|
其他货币资金-银行汇票 Other monetary assets - bank draft 0A@'w*=
其他货币资金-信用卡 Other monetary assets - credit cards y88FT#hR|5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit r>S?,qr
其他货币资金-存出投资款 Other monetary assets - cash for investment |A0LYKni
短期投资-股票投资 Investments - Short term - stocks ^zHBDRsb2F
短期投资-债券投资 Investments - Short term - bonds _PrK6M@"L
短期投资-基金投资 Investments - Short term - funds pvJ@$L`'
短期投资-其他投资 Investments - Short term - others iIq='xwa9
短期投资跌价准备 Provision for short-term investment k7Fa+Y)K
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长期股权投资-股票投资 Long term equity investment - stocks "#2z
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长期股权投资-其他股权投资 Long term equity investment - others p6]4YGw*^
长期债券投资-债券投资 Long term securities investemnt - bonds <J@Y=#G$2
长期债券投资-其他债权投资 Long term securities investment - others [rv"tz=
长期投资减值准备 Provision for long-term investment yc2c{<Ya5
应收票据 Notes receivable {[PoLOCI
应收股利 Dividends receivable *z`_U]tP
应收利息 Interest receivable [K;J#0V+&L
应收帐款 Trade debtors TmG$Cjf84
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aEVBU
预付帐款 Prepayment KFdTw{GlJ7
应收补贴款 Allowance receivable ^SB?NRk
其他应收款 Other debtors Fd-PjW/E8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors NyI0[]z
其他流动资产 Other current assets s<[%76Y!
物资采购 Purchase [k.|iCD
原材料 Raw materials 3(G}IWPq<
包装物 Packing materials )y(pd
低值易耗品 Low value consumbles ;1&%Wj"d
材料成本差异 Material cost difference pw*<tXH!
自制半成品 Self-manufactured goods hex:e2x
库存商品 Finished goods 4[|^78
商品进销差价 Difference between purchase & sales of commodities Z:W6@j-~
委托加工物资 Consigned processiong material Iodk1Y;
委托代销商品 Consignment-out VS<E?JnbFV
受托代销商品 Consignment-in Zf}]sW$H
分期收款发出商品 Goods on instalment sales C3Q[L}X\
存货跌价准备 Provision for obsolete stocks .{x-A{l
待摊费用 Prepaid expenses :l8n)O3
待处理流动资产损益 Unsettled G/L on current assets Vm6G5QwM
待处理固定资产损益 Unsettled G/L on fixed assets -l<b|`s=w.
委托贷款-本金 Consignment loan - principle oCdWf63D
委托贷款-利息 Consignment loan - interest X[:Hp`_$
委托贷款-减值准备 Consignment loan - provision [!p>Id
固定资产-房屋建筑物 Fixed assets - Buildings ]7n+|@3x
固定资产-机器设备 Fixed assets - Plant and machinery Bs(\e^}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xal+buOiP
固定资产-运输设备 Fixed assets - Automobiles k'{'6JR
累计折旧 Accumulated depreciation %N_5p'W
固定资产减值准备 Impairment of fixed assets ^%V'l-}/
工程物资-专用材料 Project material - specific materials 6lOT5C eJ"
工程物资-专用设备 Project material - specific equipment ?Z=
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工程物资-预付大型设备款 Project material - prepaid for equipment ]#;;)K}>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;<d("Yz:@Z
在建工程 Construction in progress ?47q0C
在建工程减值准备 Impairment of construction in progress L\}o(P(
固定资产清理 Disposal of fixed assets Hj't.lg+j
无形资产-专利权 Intangible assets - patent ms8de>A|H
无形资产-非专利技术 Intangible assets - industrial property and know-how z&[Rw<{Psb
无形资产-商标权 Intangible assets - trademark rights 1@sy:{
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无形资产-土地使用权 Intangible assets - land use rights `"zXf -qeE
无形资产-商誉 Intangible assets - goodwill }.ZX.qYX
无形资产减值准备 Impairment of intangible assets XQ]no aU
长期待摊费用 Deferred assets YKKZRlQo
未确认融资费用 Unrecognized finance fees mH2XwA|
其他长期资产 Other long term assets hu0z):>y
递延税款借项 Deferred assets debits \,)('tUE
应付票据 Notes payable F7lhLly
应付帐款 Trade creditors 3:Q5dr+1_
预收帐款 Adanvances from customers Z8*E-y0
代销商品款 Consignment-in payables bHRH2Ss
其他应交款 Other payable to government ] W39HL
其他应付款 Other creditors O4J <u-E$
应付股利 Proposed dividends fTd=}zY
待转资产价值 Donated assets UIgs/
预计负债 Accrued liabilities {Qbg'|HO=l
应付短期债券 Short-term debentures payable 5'wWj}0!%
其他流动负债 Other current liabilities =i[ _C>U
预提费用 Accrued expenses QG
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应付工资 Payroll payable Y!s94#OaZ
应付福利费 Welfare payable '4k
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短期借款-抵押借款 Bank loans - Short term - pledged *Z'*^Y1le
短期借款-信用借款 Bank loans - Short term - credit Vc0C@*fVM
短期借款-担保借款 Bank loans - Short term - guaranteed .anXsjD%W
一年内到期长期借款 Long term loans due within one year I^S
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一年内到期长期应付款 Long term payable due within one year "=<T8M
长期借款 Bank loans - Long term `L#
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应付债券-债券面值 Bond payable - Par value a!rU+hiC
应付债券-债券溢价 Bond payable - Excess 1) 7n
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应付债券-债券折价 Bond payable - Discount 3NU{7,F
应付债券-应计利息 Bond payable - Accrued interest sI\v}$(~
长期应付款 Long term payable :}(Aq;}X
专项应付款 Specific payable T40&a(hXQ
其他长期负债 Other long term liabilities zA/tHlKc
应交税金-所得税 Tax payable - income tax L~9Q7 6w
应交税金-增值税 Tax payable - VAT yu3: Hv}
应交税金-营业税 Tax payable - business tax MiHa'90{K
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others qj|P0N{7
递延税款贷项 Deferred taxation credit @p`*MWU
股本 Share capital ZYRZ$87jZ
已归还投资 Investment returned UF37|+"E
利润分配-其他转入 Profit appropriation - other transfer in KA~eOEjM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xE>H:YPm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -u+@5K;^Y
利润分配-提取储备基金 Profit appropriation - reserve fund y2Eq-Ie
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N8*6sK.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,',
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利润分配-利润归还投资 Profit appropriation - return investment by profit V+`gkWe/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6!F@?3qCyg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T(
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ub[SUeBGH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Aw?i6d
期初未分配利润 Retained earnings, beginning of the year Hwb+@'o
资本公积-股本溢价 Capital surplus - share premium c,@&Z#IZ`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zD}@QoB
资本公积-接受现金捐赠 Capital surplus - cash donation 1
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资本公积-股权投资准备 Capital surplus - investment reserve T0HNld
资本公积-拨款转入 Capital surplus - subsidiary /wAx#[c[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others A]<+Aq@{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BQW hTS
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CG#lpAs
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RB
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盈余公积-储备基金 Surplus reserve - reserve fund Q[PVkZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1`6kc9f.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ws/e~ T<c
主营业务收入 Sales xE>jlr?
主营业务成本 Cost of sales ~,YxUn8@
主营业务税金及附加 Sales tax J[|4`GT
营业费用 Operating expenses 5:R$xgc
管理费用 General and administrative expenses ov3
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财务费用 Financial expenses qb$&BZj]|
投资收益 Investment income \_vjc]?
其他业务收入 Other operating income ]u5B]ZQn
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营业外收入 Non-operating income 8Cx6Me>,=
补贴收入 Subsidy income `GDWy^-Q+!
其他业务支出 Other operating expenses }>93X0%r
营业外支出 Non-operating expenses 8'sT zB]
所得税 Income tax T 6ihEb$C
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