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 。 QWxCNt:^?
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现金 Cash in hand `:?padZG
银行存款 Cash in bank ^L<1S/~)
其他货币资金-外埠存款Other monetary assets - cash in other cities ^4c2}>f
其他货币资金-银行本票 Other monetary assets - cashier‘s check "f3, w
其他货币资金-银行汇票 Other monetary assets - bank draft h9&<-k
其他货币资金-信用卡 Other monetary assets - credit cards V]`V3cy1+3
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !fyE
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其他货币资金-存出投资款 Other monetary assets - cash for investment ZO
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短期投资-股票投资 Investments - Short term - stocks GVCyVt[!-
短期投资-债券投资 Investments - Short term - bonds <@(HQuL#
短期投资-基金投资 Investments - Short term - funds hDjsGB|Fz
短期投资-其他投资 Investments - Short term - others Uiv;0Tovl
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 x.>z2.
长期股权投资-其他股权投资 Long term equity investment - others rL&585
长期债券投资-债券投资 Long term securities investemnt - bonds O/iew3YF
长期债券投资-其他债权投资 Long term securities investment - others laKMQLtv
长期投资减值准备 Provision for long-term investment 6EP5n
应收票据 Notes receivable
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应收股利 Dividends receivable >{ne!
应收利息 Interest receivable C
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应收帐款 Trade debtors ukzXQe;l1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,t(y~Z
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预付帐款 Prepayment 0JKbp*H
应收补贴款 Allowance receivable fb&K.6"
其他应收款 Other debtors YdhrFw0`~r
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -Y2h vC
其他流动资产 Other current assets 3,S5>~R=
物资采购 Purchase b;Q
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原材料 Raw materials sW@4r/F>:D
包装物 Packing materials (*^_wq-;
低值易耗品 Low value consumbles ,Es5PmV@$%
材料成本差异 Material cost difference oIQor
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自制半成品 Self-manufactured goods u
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库存商品 Finished goods F~)xZN3=
商品进销差价 Difference between purchase & sales of commodities )TVyRY Z1
委托加工物资 Consigned processiong material +.b~2K1
委托代销商品 Consignment-out .'L@$]!G
受托代销商品 Consignment-in hdfNXZ{A"
分期收款发出商品 Goods on instalment sales *
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存货跌价准备 Provision for obsolete stocks 4$1sBY/
待摊费用 Prepaid expenses &
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待处理流动资产损益 Unsettled G/L on current assets /$/\$f$
待处理固定资产损益 Unsettled G/L on fixed assets Z:u7`%
委托贷款-本金 Consignment loan - principle J:M^oA'N:>
委托贷款-利息 Consignment loan - interest BVC\~j
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委托贷款-减值准备 Consignment loan - provision +8mfq\Y1
固定资产-房屋建筑物 Fixed assets - Buildings L`yS'
固定资产-机器设备 Fixed assets - Plant and machinery y[.0L!C {
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles Cf@WjgR
累计折旧 Accumulated depreciation m:ITyQ+
固定资产减值准备 Impairment of fixed assets I>C;$Lp]
工程物资-专用材料 Project material - specific materials i[
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工程物资-专用设备 Project material - specific equipment *-ZJF6
工程物资-预付大型设备款 Project material - prepaid for equipment ^#vWdOlt
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "Do9gW
在建工程 Construction in progress gM^ Hs7o,
在建工程减值准备 Impairment of construction in progress x_s9DkX
固定资产清理 Disposal of fixed assets /2~qm/%Q
无形资产-专利权 Intangible assets - patent bt-y6,> +E
无形资产-非专利技术 Intangible assets - industrial property and know-how }9:d(B9;
无形资产-商标权 Intangible assets - trademark rights cQA;Y!Q#
无形资产-土地使用权 Intangible assets - land use rights D-69/3 PvP
无形资产-商誉 Intangible assets - goodwill NcwZ_*sqj
无形资产减值准备 Impairment of intangible assets tg7%@SI5^-
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees OF2*zU7M
其他长期资产 Other long term assets SB:-zQ5
递延税款借项 Deferred assets debits R*'rg-d
应付票据 Notes payable }3V Q*'X>i
应付帐款 Trade creditors OU/
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预收帐款 Adanvances from customers l)4KX{Rz{A
代销商品款 Consignment-in payables =M*31>"I0
其他应交款 Other payable to government wS hsu_(i
其他应付款 Other creditors [(F.x6z)
应付股利 Proposed dividends F
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待转资产价值 Donated assets
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预计负债 Accrued liabilities wHEt;rc(
应付短期债券 Short-term debentures payable Vyf r>pgW1
其他流动负债 Other current liabilities a>ZV'~zTf
预提费用 Accrued expenses J
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应付工资 Payroll payable z^ rf;
应付福利费 Welfare payable u?&P6|J&
短期借款-抵押借款 Bank loans - Short term - pledged Gh>Rt=Qu%
短期借款-信用借款 Bank loans - Short term - credit R]/3`X9!d>
短期借款-担保借款 Bank loans - Short term - guaranteed es6!p 7p?
一年内到期长期借款 Long term loans due within one year +j%!RS$ko
一年内到期长期应付款 Long term payable due within one year 4`7N}$j#,
长期借款 Bank loans - Long term #||^l_
应付债券-债券面值 Bond payable - Par value L(fOe3
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应付债券-债券溢价 Bond payable - Excess to|O]h2*U2
应付债券-债券折价 Bond payable - Discount z)#I"$!d
应付债券-应计利息 Bond payable - Accrued interest :uSo2d
长期应付款 Long term payable C-V,3}=*2
专项应付款 Specific payable l#Ipo5=
其他长期负债 Other long term liabilities .-awl1 W
应交税金-所得税 Tax payable - income tax 0L S,(v4
应交税金-增值税 Tax payable - VAT X6)-1.T&
应交税金-营业税 Tax payable - business tax cGIxE[n'
应交税金-消费税 Tax payable - consumable tax ~a^mLnY@
应交税金-其他 Tax payable - others W.'#pd
递延税款贷项 Deferred taxation credit |Rd?s0u
股本 Share capital |a*VoMZ
已归还投资 Investment returned b8r?Dd"T8
利润分配-其他转入 Profit appropriation - other transfer in +vIpt{733
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &CpxD."8x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F>dB@V-
利润分配-提取储备基金 Profit appropriation - reserve fund iVu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A,Wwt
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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 iVT
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利润分配-利润归还投资 Profit appropriation - return investment by profit aY@]mMz\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PzMJ^H{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k Pi%RvuQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `*g(_EZsS
期初未分配利润 Retained earnings, beginning of the year ]w`)"{j5m
资本公积-股本溢价 Capital surplus - share premium ZVs]_`(+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^a^bsKW
资本公积-接受现金捐赠 Capital surplus - cash donation ?x1sm"]p'
资本公积-股权投资准备 Capital surplus - investment reserve BKvX,[R2
资本公积-拨款转入 Capital surplus - subsidiary _2xNio&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w$[&ejFb
资本公积-其他 Capital surplus - others dWqKt0uh!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O]3$$uI=QE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1LYz
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `u$
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盈余公积-储备基金 Surplus reserve - reserve fund wI8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |;sL*Vr
盈余公积-利润归还投资 Surplus reserve - reture investment by investment iO 9.SF0:
主营业务收入 Sales %A64AJZ
主营业务成本 Cost of sales DA]<30w
主营业务税金及附加 Sales tax uatY:GSR
营业费用 Operating expenses ]9qY(m
管理费用 General and administrative expenses n_QSuh/Wn
财务费用 Financial expenses
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投资收益 Investment income E6JfSH#
其他业务收入 Other operating income gR1vUad7
营业外收入 Non-operating income q)te/J
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补贴收入 Subsidy income ])OrSsV}
其他业务支出 Other operating expenses \kWL:uU
营业外支出 Non-operating expenses K)b@,/ 5
所得税 Income tax !l NCuR/T
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