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*h1=H52
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现金 Cash in hand $oJ)W@>
银行存款 Cash in bank Tt0:rQ.
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check D>YbL0K>X~
其他货币资金-银行汇票 Other monetary assets - bank draft }iK_7g`yKa
其他货币资金-信用卡 Other monetary assets - credit cards 0>E0}AvkT
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iTt#%Fs)4M
其他货币资金-存出投资款 Other monetary assets - cash for investment nt"8kv
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds Rilr)$
短期投资-基金投资 Investments - Short term - funds Gob;dku
短期投资-其他投资 Investments - Short term - others Hko(@z
短期投资跌价准备 Provision for short-term investment R]-
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others ddR_+B*H
长期债券投资-债券投资 Long term securities investemnt - bonds #2F 6}
长期债券投资-其他债权投资 Long term securities investment - others |?t6h 5Mt"
长期投资减值准备 Provision for long-term investment &.\|w
应收票据 Notes receivable qlUw;{;p
应收股利 Dividends receivable Vs)%*1><
应收利息 Interest receivable CQq'x+{F
应收帐款 Trade debtors lO+<T[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8Jz/'
预付帐款 Prepayment n(mS
应收补贴款 Allowance receivable `f@VX
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其他应收款 Other debtors Ozygr?*X
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bi fi02
其他流动资产 Other current assets U2 tsHm.O
物资采购 Purchase ")q{>tV
原材料 Raw materials ~N i#xa
包装物 Packing materials ^jO$nPDd
低值易耗品 Low value consumbles &zCqF=/9U
材料成本差异 Material cost difference 3b_tK^|'
自制半成品 Self-manufactured goods DIk\=[{2q
库存商品 Finished goods ,sAN,?eG~
商品进销差价 Difference between purchase & sales of commodities R|Oy/RGY$
委托加工物资 Consigned processiong material kXj%thDx
委托代销商品 Consignment-out
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受托代销商品 Consignment-in )8c`o
分期收款发出商品 Goods on instalment sales A%VBBvk
存货跌价准备 Provision for obsolete stocks [\h k_(}
待摊费用 Prepaid expenses qM`XF32A$
待处理流动资产损益 Unsettled G/L on current assets b&$ ?.z
待处理固定资产损益 Unsettled G/L on fixed assets s[yIvlHw`
委托贷款-本金 Consignment loan - principle 62BJ
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委托贷款-利息 Consignment loan - interest + *YGsM`E9
委托贷款-减值准备 Consignment loan - provision Oc;/'d2
固定资产-房屋建筑物 Fixed assets - Buildings I5"ew=x#
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2$D
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固定资产-运输设备 Fixed assets - Automobiles -%XvWZvZ
累计折旧 Accumulated depreciation lR!Sdd} -
固定资产减值准备 Impairment of fixed assets kRs24=
工程物资-专用材料 Project material - specific materials 26fm}QV
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment x8a?I T.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production D_6GzgZ
在建工程 Construction in progress $*| :A
在建工程减值准备 Impairment of construction in progress {&Kq/
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固定资产清理 Disposal of fixed assets ~Od4(
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无形资产-专利权 Intangible assets - patent 8
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无形资产-非专利技术 Intangible assets - industrial property and know-how {cF7h)j
无形资产-商标权 Intangible assets - trademark rights q Yg
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无形资产-土地使用权 Intangible assets - land use rights (89NK
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无形资产-商誉 Intangible assets - goodwill }2Lh'0 xY
无形资产减值准备 Impairment of intangible assets `Z{kJMS
长期待摊费用 Deferred assets v+Vpak9|
未确认融资费用 Unrecognized finance fees &bx;GG\<4
其他长期资产 Other long term assets ]MkZ1~f7
递延税款借项 Deferred assets debits '3>kD H+
应付票据 Notes payable I/bED~Z:a
应付帐款 Trade creditors d{.cIv
预收帐款 Adanvances from customers khl(9R4a
代销商品款 Consignment-in payables |Xblz1>DF
其他应交款 Other payable to government S;$@?vF
其他应付款 Other creditors %$j)?e
应付股利 Proposed dividends .>0e?A4,5?
待转资产价值 Donated assets =2#a@D6Bl
预计负债 Accrued liabilities 9l+`O0.@
应付短期债券 Short-term debentures payable 0s = h*"[
其他流动负债 Other current liabilities XD`QU m
预提费用 Accrued expenses t"`LJE._P
应付工资 Payroll payable
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应付福利费 Welfare payable ,\;;1Kq
短期借款-抵押借款 Bank loans - Short term - pledged b 2n.v.$G
短期借款-信用借款 Bank loans - Short term - credit j380=?7
短期借款-担保借款 Bank loans - Short term - guaranteed Y[gj2vNe4g
一年内到期长期借款 Long term loans due within one year v{ .-x\;
一年内到期长期应付款 Long term payable due within one year I)ub='+&;
长期借款 Bank loans - Long term T0
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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 ?@9kVB*|
应付债券-债券折价 Bond payable - Discount m?-3j65z
应付债券-应计利息 Bond payable - Accrued interest C~vU
长期应付款 Long term payable FxSBxz<N-A
专项应付款 Specific payable YzU(U_g$
其他长期负债 Other long term liabilities 8NJ(l
应交税金-所得税 Tax payable - income tax U">D_ 8
应交税金-增值税 Tax payable - VAT 88}c+V+N!
应交税金-营业税 Tax payable - business tax SoODss~X
应交税金-消费税 Tax payable - consumable tax XM3N>OR.
应交税金-其他 Tax payable - others B^Q\l!r
递延税款贷项 Deferred taxation credit vq*N
股本 Share capital lIO.LF3
已归还投资 Investment returned AiSO|!<.N
利润分配-其他转入 Profit appropriation - other transfer in QBa1c-Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %4U;Rdq&Ud
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund hGcq>Cvf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *L8Pj`zR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9^J8V]X
利润分配-利润归还投资 Profit appropriation - return investment by profit ahkSEE{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \_FX}1Wc2.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cu|gM[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CU 2;
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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^(wZ$NH
期初未分配利润 Retained earnings, beginning of the year C>Qgd9
资本公积-股本溢价 Capital surplus - share premium K1Nhz'^=D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /Dj6Bj
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资本公积-接受现金捐赠 Capital surplus - cash donation -UkP{x)S
资本公积-股权投资准备 Capital surplus - investment reserve 5n1;@Vr
资本公积-拨款转入 Capital surplus - subsidiary 7]YLe+Ds
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 bL
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !<]%V]5[_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dg 0`0k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0F sz
盈余公积-储备基金 Surplus reserve - reserve fund bC?uyo"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7f#[+i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A1@tp/L=o
主营业务收入 Sales Kxz<f>`b/
主营业务成本 Cost of sales QRXsLdf$$
主营业务税金及附加 Sales tax elb|=J`M0
营业费用 Operating expenses
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管理费用 General and administrative expenses =6imrRaaV
财务费用 Financial expenses zu<b#W v
投资收益 Investment income
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其他业务收入 Other operating income Wm4@+}
营业外收入 Non-operating income B;[{7J]
补贴收入 Subsidy income Z5;1ySn{
其他业务支出 Other operating expenses VYkOJAEBg
营业外支出 Non-operating expenses p*F&G=ZE
所得税 Income tax R9D<lX0%
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