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 。 .q]K:}9!\
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现金 Cash in hand (o6u^#6
银行存款 Cash in bank c$A}mL_
其他货币资金-外埠存款Other monetary assets - cash in other cities ,,9vk \
其他货币资金-银行本票 Other monetary assets - cashier‘s check a3Z()|t>
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards 5hCfi
其他货币资金-信用证保证金 Other monetary assets - L/C deposit JLyFkV/
其他货币资金-存出投资款 Other monetary assets - cash for investment T?__
短期投资-股票投资 Investments - Short term - stocks jS/$o ?
短期投资-债券投资 Investments - Short term - bonds #@5 jOi
短期投资-基金投资 Investments - Short term - funds ~ C_2D?
短期投资-其他投资 Investments - Short term - others 0XIrEwm@%
短期投资跌价准备 Provision for short-term investment /s:akLBaD
长期股权投资-股票投资 Long term equity investment - stocks BYS>"
长期股权投资-其他股权投资 Long term equity investment - others 78b9Sdi&
长期债券投资-债券投资 Long term securities investemnt - bonds )>=|oY3
长期债券投资-其他债权投资 Long term securities investment - others m}
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长期投资减值准备 Provision for long-term investment )./'RE+(k
应收票据 Notes receivable &P8Q|A-u
应收股利 Dividends receivable Y50$2%kM
应收利息 Interest receivable zgpPu4t
应收帐款 Trade debtors 8J9o$S
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z#&qWO
预付帐款 Prepayment
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应收补贴款 Allowance receivable b;|^62
其他应收款 Other debtors ]Otl(\v(h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |@)ij c4i
其他流动资产 Other current assets CV7.hF<
物资采购 Purchase `+@%l*TQ
原材料 Raw materials `V0]t_*D
包装物 Packing materials U(qM( E
低值易耗品 Low value consumbles ?at~il$z'
材料成本差异 Material cost difference .~8IW,[
自制半成品 Self-manufactured goods C[$<7Mi|;
库存商品 Finished goods t,P+~ A
商品进销差价 Difference between purchase & sales of commodities gzdgnF2
委托加工物资 Consigned processiong material q`;URkjk
委托代销商品 Consignment-out ln!KL'T]
受托代销商品 Consignment-in {k~$\J?.
分期收款发出商品 Goods on instalment sales u09OnP\
存货跌价准备 Provision for obsolete stocks %s)E}cGH
待摊费用 Prepaid expenses )Zm E"
待处理流动资产损益 Unsettled G/L on current assets q+G1#5
待处理固定资产损益 Unsettled G/L on fixed assets zKWi9
委托贷款-本金 Consignment loan - principle 2W~2Hk=0+%
委托贷款-利息 Consignment loan - interest QnOa?0HL/
委托贷款-减值准备 Consignment loan - provision h;unbz
固定资产-房屋建筑物 Fixed assets - Buildings G6Fg<g9:
固定资产-机器设备 Fixed assets - Plant and machinery eaiz
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures en~(XE1
固定资产-运输设备 Fixed assets - Automobiles d ly 0874
累计折旧 Accumulated depreciation s^v,i
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固定资产减值准备 Impairment of fixed assets j+ys&pDczm
工程物资-专用材料 Project material - specific materials I2l'y8)d
工程物资-专用设备 Project material - specific equipment hQ8{
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工程物资-预付大型设备款 Project material - prepaid for equipment $fvUb_n
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >zhbipA
在建工程 Construction in progress SoY&R=
在建工程减值准备 Impairment of construction in progress <?nr"V
固定资产清理 Disposal of fixed assets <*5D0q#~"
无形资产-专利权 Intangible assets - patent |m EJJg`"7
无形资产-非专利技术 Intangible assets - industrial property and know-how Rx<pV_|H,
无形资产-商标权 Intangible assets - trademark rights D 7E^;W)H
无形资产-土地使用权 Intangible assets - land use rights dX3>j{_
无形资产-商誉 Intangible assets - goodwill #5I "M WA
无形资产减值准备 Impairment of intangible assets n*xNMw1x"T
长期待摊费用 Deferred assets nW%c95E
未确认融资费用 Unrecognized finance fees '}Y8a$(;V
其他长期资产 Other long term assets |O+binq
递延税款借项 Deferred assets debits JuI,wA
应付票据 Notes payable }w@nZG ^
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应付帐款 Trade creditors ";. 3+z
预收帐款 Adanvances from customers C]XDDr
代销商品款 Consignment-in payables Fu>
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其他应交款 Other payable to government tr} $82Po
其他应付款 Other creditors g?+P&FL#I
应付股利 Proposed dividends t2$:*PvE
待转资产价值 Donated assets C|JWom\J
预计负债 Accrued liabilities Q'Tn+}B&
应付短期债券 Short-term debentures payable Mt:(w;Y
其他流动负债 Other current liabilities D.GSl
预提费用 Accrued expenses A,/S/_Q=
应付工资 Payroll payable M;bQid@BG
应付福利费 Welfare payable `jkn*:m
短期借款-抵押借款 Bank loans - Short term - pledged i\'N1S<D
短期借款-信用借款 Bank loans - Short term - credit 7> Qt O
短期借款-担保借款 Bank loans - Short term - guaranteed DQ}]'*@?
一年内到期长期借款 Long term loans due within one year ),Rj@52l
一年内到期长期应付款 Long term payable due within one year <.2Z{;z
长期借款 Bank loans - Long term btE+.V
应付债券-债券面值 Bond payable - Par value 6bn-NY:i
应付债券-债券溢价 Bond payable - Excess Cu:-<
应付债券-债券折价 Bond payable - Discount EIfrZg7R
应付债券-应计利息 Bond payable - Accrued interest :U>
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长期应付款 Long term payable 5%$#3LT|
专项应付款 Specific payable BkF[nL*|
其他长期负债 Other long term liabilities WveFB%@`;
应交税金-所得税 Tax payable - income tax (
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应交税金-增值税 Tax payable - VAT ?~{xL"
应交税金-营业税 Tax payable - business tax g/J!U8W"
应交税金-消费税 Tax payable - consumable tax YGO@X(ej,
应交税金-其他 Tax payable - others ;sf/tX
递延税款贷项 Deferred taxation credit |+bG~~~%j
股本 Share capital G!IQ<FuY
已归还投资 Investment returned CAA~VEUL
利润分配-其他转入 Profit appropriation - other transfer in y()( 8L
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1d"P) 3dQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;rKYWj>IR
利润分配-提取储备基金 Profit appropriation - reserve fund m @%|Q;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :KLD~k7yA(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #rwR)9iC0
利润分配-利润归还投资 Profit appropriation - return investment by profit qr9F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,L;vN6~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \zUsHK?L"t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ah`dt8t
期初未分配利润 Retained earnings, beginning of the year 11sW$@xs
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资本公积-股本溢价 Capital surplus - share premium QFYy$T+W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =.c"&,c?L
资本公积-接受现金捐赠 Capital surplus - cash donation (Wqhuw!u
资本公积-股权投资准备 Capital surplus - investment reserve 4#w^PM8}
资本公积-拨款转入 Capital surplus - subsidiary c"ztrKQQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M=A9ax
资本公积-其他 Capital surplus - others i.] zq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Mm!saKT%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve De_</1Au!2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;GSJnV
盈余公积-储备基金 Surplus reserve - reserve fund %K7}yy&9C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (Nahtx!/9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !Xi>{nV
主营业务收入 Sales i`$rzXcS
主营业务成本 Cost of sales M
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主营业务税金及附加 Sales tax }TW=eu~
营业费用 Operating expenses Mj
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管理费用 General and administrative expenses ise}> A!t
财务费用 Financial expenses val<N293L>
投资收益 Investment income [\1l4C
其他业务收入 Other operating income ErC[Zh"''
营业外收入 Non-operating income rYQ@"o0/Y
补贴收入 Subsidy income .)w
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其他业务支出 Other operating expenses ay4xOwcR
营业外支出 Non-operating expenses f,>i%.
所得税 Income tax iurB8~Y
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