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 。 uUu]JDdz
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现金 Cash in hand ,rVm81-2
银行存款 Cash in bank 7K>FCT
其他货币资金-外埠存款Other monetary assets - cash in other cities Y0fX\6=h
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0|E!e
其他货币资金-银行汇票 Other monetary assets - bank draft `VX]vumG
其他货币资金-信用卡 Other monetary assets - credit cards 2j&-3W$^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit L!s/0kBg
其他货币资金-存出投资款 Other monetary assets - cash for investment kKFmTo
短期投资-股票投资 Investments - Short term - stocks 0i/l2&x*k]
短期投资-债券投资 Investments - Short term - bonds iD+Q\l;%
短期投资-基金投资 Investments - Short term - funds yb*P&si5bY
短期投资-其他投资 Investments - Short term - others 7t= e"|^
短期投资跌价准备 Provision for short-term investment *ci,;-*C
长期股权投资-股票投资 Long term equity investment - stocks XF(0>-
长期股权投资-其他股权投资 Long term equity investment - others xzTTK+D@
长期债券投资-债券投资 Long term securities investemnt - bonds =$;i
长期债券投资-其他债权投资 Long term securities investment - others W}p>jP}
长期投资减值准备 Provision for long-term investment >Vz Gx(7q
应收票据 Notes receivable &0Yv*,4]
应收股利 Dividends receivable VZBT
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应收利息 Interest receivable )X2=x^u*U
应收帐款 Trade debtors +U_> Bo
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q= IA|rN
预付帐款 Prepayment ?JO x9;`
应收补贴款 Allowance receivable t<s:ut)Q!
其他应收款 Other debtors t &XH:w&j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ZLw7-H6Fh
其他流动资产 Other current assets MT9c:7}[&
物资采购 Purchase W<C
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原材料 Raw materials E/z^~;KA
包装物 Packing materials vn<z\wVbf
低值易耗品 Low value consumbles OEmz`JJ67
材料成本差异 Material cost difference "Opk:;.
自制半成品 Self-manufactured goods YSERQo
库存商品 Finished goods Ex2TV7I
商品进销差价 Difference between purchase & sales of commodities /T&z
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委托加工物资 Consigned processiong material dYV'<
委托代销商品 Consignment-out '7AlE!7%
受托代销商品 Consignment-in K0$8t%Z.
分期收款发出商品 Goods on instalment sales 5>+>=)*
存货跌价准备 Provision for obsolete stocks _|qJ)gD[
待摊费用 Prepaid expenses lj0"2@z3"E
待处理流动资产损益 Unsettled G/L on current assets (PAkKY}
待处理固定资产损益 Unsettled G/L on fixed assets _V\rs{
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委托贷款-本金 Consignment loan - principle >a7'_n_o
委托贷款-利息 Consignment loan - interest rmXxid
委托贷款-减值准备 Consignment loan - provision )jkX&7x
固定资产-房屋建筑物 Fixed assets - Buildings `t_S uZ`V
固定资产-机器设备 Fixed assets - Plant and machinery R!IODXP=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \|9@*]6:
固定资产-运输设备 Fixed assets - Automobiles 6vp\~J
累计折旧 Accumulated depreciation eaLSq
固定资产减值准备 Impairment of fixed assets (n:d
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工程物资-专用材料 Project material - specific materials G?D7R/0)
工程物资-专用设备 Project material - specific equipment Ojqbj0E9
工程物资-预付大型设备款 Project material - prepaid for equipment z%-Yz-G9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1|
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在建工程 Construction in progress 70bI}/u
在建工程减值准备 Impairment of construction in progress \; ! oG
固定资产清理 Disposal of fixed assets T\
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无形资产-专利权 Intangible assets - patent ;Q"xXT`;:
无形资产-非专利技术 Intangible assets - industrial property and know-how mYLqT$t.+
无形资产-商标权 Intangible assets - trademark rights W>3[+w
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无形资产-土地使用权 Intangible assets - land use rights =kvfe" N0e
无形资产-商誉 Intangible assets - goodwill W"
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无形资产减值准备 Impairment of intangible assets d 7vD
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees QHOA__?
其他长期资产 Other long term assets ^<X+t&!z
递延税款借项 Deferred assets debits K%AbM#o<
应付票据 Notes payable YjaEKM8*
应付帐款 Trade creditors ?/ xk
预收帐款 Adanvances from customers (IdXJvKU!
代销商品款 Consignment-in payables /@Qg'Q#
其他应交款 Other payable to government 4qMqAT
其他应付款 Other creditors K;,zE6WD$$
应付股利 Proposed dividends Q;r9>E!
待转资产价值 Donated assets _Iz JxAcJ
预计负债 Accrued liabilities $:IOoS|e
应付短期债券 Short-term debentures payable {A2EGUmF2
其他流动负债 Other current liabilities 7)&}riQ
预提费用 Accrued expenses %Jy0?W N
应付工资 Payroll payable -*xm<R],
应付福利费 Welfare payable `4^-@}
短期借款-抵押借款 Bank loans - Short term - pledged \Tq !(]o^
短期借款-信用借款 Bank loans - Short term - credit {
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短期借款-担保借款 Bank loans - Short term - guaranteed >YP6/w,e
一年内到期长期借款 Long term loans due within one year irj{Or^k
一年内到期长期应付款 Long term payable due within one year ~)>O=nR
长期借款 Bank loans - Long term ffMh2
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount <T] BSQk
应付债券-应计利息 Bond payable - Accrued interest ^s*j<fH
长期应付款 Long term payable pxm{?eBz
专项应付款 Specific payable 4n6EkTa
其他长期负债 Other long term liabilities 5G5P#<Vv
应交税金-所得税 Tax payable - income tax qKoD*cl)Za
应交税金-增值税 Tax payable - VAT Vl=!^T}l+
应交税金-营业税 Tax payable - business tax q\+khy,k
应交税金-消费税 Tax payable - consumable tax hcWYz
应交税金-其他 Tax payable - others ['9awgkr/
递延税款贷项 Deferred taxation credit u!kC+0Y
股本 Share capital kU uDA><1
已归还投资 Investment returned _X
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利润分配-其他转入 Profit appropriation - other transfer in ;. jnRPo";
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `qP <S
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E=N44[`.G
利润分配-提取储备基金 Profit appropriation - reserve fund >K]s)VuWR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IE/F =Wr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K)NB{8 _
利润分配-利润归还投资 Profit appropriation - return investment by profit jUny&Alj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1Z9_sd~/6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b.=bgRV2{x
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %V r vu5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,-!h
期初未分配利润 Retained earnings, beginning of the year hC1CISm.U
资本公积-股本溢价 Capital surplus - share premium &8kc0Z@y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sK1YmB :~a
资本公积-接受现金捐赠 Capital surplus - cash donation ZR
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资本公积-股权投资准备 Capital surplus - investment reserve "9mVBa|Q
资本公积-拨款转入 Capital surplus - subsidiary ~Sq
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation kjCXP
资本公积-其他 Capital surplus - others ii0{$}eoh
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NBLiwL37{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w5j6RQml
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eK<X7m^
盈余公积-储备基金 Surplus reserve - reserve fund &yu3nA:7D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~!PAs
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment BGk>:Z`
主营业务收入 Sales ZkbaUIQ
主营业务成本 Cost of sales 4J #F;#iA
主营业务税金及附加 Sales tax \*>r[6]*&5
营业费用 Operating expenses N(*Xjy+PX
管理费用 General and administrative expenses q.
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财务费用 Financial expenses \BIa:}9O
投资收益 Investment income q> ;u'3}
其他业务收入 Other operating income "Jd!TLt\x
营业外收入 Non-operating income WCa>~dF>
补贴收入 Subsidy income {_#~&I