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 。 KdUn
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现金 Cash in hand kR@Yl Yo
银行存款 Cash in bank 6^n
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其他货币资金-外埠存款Other monetary assets - cash in other cities \U?n+6 7g
其他货币资金-银行本票 Other monetary assets - cashier‘s check t"lyvI[
其他货币资金-银行汇票 Other monetary assets - bank draft +"}=d3E6
其他货币资金-信用卡 Other monetary assets - credit cards }Jh: 8BNuP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]cC[-F[
其他货币资金-存出投资款 Other monetary assets - cash for investment Z,;cCxE
短期投资-股票投资 Investments - Short term - stocks ~!d/8?!
短期投资-债券投资 Investments - Short term - bonds Z!&Rr~i
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短期投资-基金投资 Investments - Short term - funds ;.Ie#Vr1N
短期投资-其他投资 Investments - Short term - others N+)?$[
短期投资跌价准备 Provision for short-term investment Rek
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长期股权投资-股票投资 Long term equity investment - stocks H
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长期股权投资-其他股权投资 Long term equity investment - others J.+BD\pa
长期债券投资-债券投资 Long term securities investemnt - bonds c$,_>tcP
长期债券投资-其他债权投资 Long term securities investment - others !.<T"8BUpv
长期投资减值准备 Provision for long-term investment j ! NO|&k
应收票据 Notes receivable .E~(h*NW
应收股利 Dividends receivable OR Wm
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应收利息 Interest receivable vF/ =
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应收帐款 Trade debtors ia{c
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yag}fQ(XH
预付帐款 Prepayment ]$
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应收补贴款 Allowance receivable xf>
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其他应收款 Other debtors gbSt Ar.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Koln9'tB
其他流动资产 Other current assets }o,z!_^PLQ
物资采购 Purchase
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原材料 Raw materials E%TpJl'U
包装物 Packing materials 'QH1=$Su
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference HFQR
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自制半成品 Self-manufactured goods )g@S%Yu
库存商品 Finished goods ?Jusl8Sm
商品进销差价 Difference between purchase & sales of commodities JH]K/sC>
委托加工物资 Consigned processiong material a>B[5I5
委托代销商品 Consignment-out 5[9bWB{
受托代销商品 Consignment-in &~f3 psA
分期收款发出商品 Goods on instalment sales B
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存货跌价准备 Provision for obsolete stocks Zz |MIGHm
待摊费用 Prepaid expenses k)FmDX
待处理流动资产损益 Unsettled G/L on current assets |"$uRV=qm
待处理固定资产损益 Unsettled G/L on fixed assets i~{
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委托贷款-本金 Consignment loan - principle kDYN>``biP
委托贷款-利息 Consignment loan - interest MuEy>dl
委托贷款-减值准备 Consignment loan - provision .`Zf}[5[
固定资产-房屋建筑物 Fixed assets - Buildings 8Chu"PM%-J
固定资产-机器设备 Fixed assets - Plant and machinery =]Hs|{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |\uYv|sT
固定资产-运输设备 Fixed assets - Automobiles @gBE{)Fj
累计折旧 Accumulated depreciation i"^<CR@e
固定资产减值准备 Impairment of fixed assets l t]B#, '
工程物资-专用材料 Project material - specific materials o8FXqTUcs4
工程物资-专用设备 Project material - specific equipment B7-RU<n
工程物资-预付大型设备款 Project material - prepaid for equipment ]&i+!$N_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }yEoEI`
在建工程 Construction in progress fd8#Ng"1
在建工程减值准备 Impairment of construction in progress Cw,D{
固定资产清理 Disposal of fixed assets P8gXCX!>U
无形资产-专利权 Intangible assets - patent FFGqa&
无形资产-非专利技术 Intangible assets - industrial property and know-how .Nx
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无形资产-商标权 Intangible assets - trademark rights Hwe)Tsh e
无形资产-土地使用权 Intangible assets - land use rights |AH@
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无形资产-商誉 Intangible assets - goodwill {lz G*4?
无形资产减值准备 Impairment of intangible assets )3z]f2
长期待摊费用 Deferred assets OalP1Gy
未确认融资费用 Unrecognized finance fees K2/E#}/
其他长期资产 Other long term assets C@HD(..#
递延税款借项 Deferred assets debits 9g?xlue#?
应付票据 Notes payable XqR{.jF.
应付帐款 Trade creditors 3On
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预收帐款 Adanvances from customers R+$8w2#
代销商品款 Consignment-in payables $)e:8jS=
其他应交款 Other payable to government 2N6=8Xy5K
其他应付款 Other creditors h K}bj
应付股利 Proposed dividends $-@$i`Kf/
待转资产价值 Donated assets X#+`e+Df
预计负债 Accrued liabilities O
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应付短期债券 Short-term debentures payable eZO9GMO
其他流动负债 Other current liabilities iTNqWU-o
预提费用 Accrued expenses voRfjsS~
应付工资 Payroll payable T2Z[AvNXFk
应付福利费 Welfare payable /?zW<QUI
短期借款-抵押借款 Bank loans - Short term - pledged `h;}3r#R{
短期借款-信用借款 Bank loans - Short term - credit J/4y|8T/y
短期借款-担保借款 Bank loans - Short term - guaranteed c%YDt`
一年内到期长期借款 Long term loans due within one year ?'~
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一年内到期长期应付款 Long term payable due within one year yCM{M
长期借款 Bank loans - Long term 2%]hYr;
应付债券-债券面值 Bond payable - Par value 2Yyb#Ow
应付债券-债券溢价 Bond payable - Excess U
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应付债券-债券折价 Bond payable - Discount }?O[N}>,m
应付债券-应计利息 Bond payable - Accrued interest l6B.6
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长期应付款 Long term payable ;x>;jS.t
专项应付款 Specific payable ~440#kj<
其他长期负债 Other long term liabilities
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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 h1%y:[_
应交税金-营业税 Tax payable - business tax {u]CHN`%Z
应交税金-消费税 Tax payable - consumable tax $ WFhBak8
应交税金-其他 Tax payable - others ofEqvoi@
递延税款贷项 Deferred taxation credit WX*c
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股本 Share capital qU6BA\ZL
已归还投资 Investment returned !=M/j}
利润分配-其他转入 Profit appropriation - other transfer in Z oTNm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `03<0L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E2yz=7sv5
利润分配-提取储备基金 Profit appropriation - reserve fund (/q}mB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O`[]xs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @c"yAy^t
利润分配-利润归还投资 Profit appropriation - return investment by profit iy
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~iT{8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M-91
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dt.-
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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 QBj Y&(vY
期初未分配利润 Retained earnings, beginning of the year ty;o&w$
资本公积-股本溢价 Capital surplus - share premium lIy/;hIc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |\p5mh
资本公积-接受现金捐赠 Capital surplus - cash donation |7S:l9;
资本公积-股权投资准备 Capital surplus - investment reserve L9'-
资本公积-拨款转入 Capital surplus - subsidiary VEo^ :o)r
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 }I<N^j=/pO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l_sg)Vr/b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WA$ p_% r=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i0&
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盈余公积-储备基金 Surplus reserve - reserve fund 3&'R1~Vh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9l=Fv6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6Wu*.53
主营业务收入 Sales .??rqaZ=
主营业务成本 Cost of sales /kb$p8!C".
主营业务税金及附加 Sales tax 'qlxAYw<f
营业费用 Operating expenses ?',}?{"c
管理费用 General and administrative expenses ]J~g'">
财务费用 Financial expenses Pb=rFas*C
投资收益 Investment income wO\!xW:
其他业务收入 Other operating income I9s$bRbT
营业外收入 Non-operating income =tP$re";o
补贴收入 Subsidy income .hnF]_QQ
其他业务支出 Other operating expenses `w(sXkeaI
营业外支出 Non-operating expenses x_pMG!2
所得税 Income tax 8|_K
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