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 。 \Zj%eW!m
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现金 Cash in hand Z/Rp?Jz\j/
银行存款 Cash in bank .S
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其他货币资金-外埠存款Other monetary assets - cash in other cities V(';2[)
其他货币资金-银行本票 Other monetary assets - cashier‘s check JRl=j2z
其他货币资金-银行汇票 Other monetary assets - bank draft ]s\r3I]
其他货币资金-信用卡 Other monetary assets - credit cards ]Lv P)0=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cY?|RXNmZ
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks @:N8V[*u
短期投资-债券投资 Investments - Short term - bonds odhcD;^X1
短期投资-基金投资 Investments - Short term - funds 7:4c\C0
短期投资-其他投资 Investments - Short term - others I}`pY3
短期投资跌价准备 Provision for short-term investment ~74Sq'j9Wt
长期股权投资-股票投资 Long term equity investment - stocks \{h_i
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长期股权投资-其他股权投资 Long term equity investment - others "w
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长期债券投资-债券投资 Long term securities investemnt - bonds 1Lb)S@Q`*R
长期债券投资-其他债权投资 Long term securities investment - others VVJ0?G
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长期投资减值准备 Provision for long-term investment lp`j3)
应收票据 Notes receivable @Jd&[T27Lr
应收股利 Dividends receivable 6n9/`D!
应收利息 Interest receivable ?C|'GkT
应收帐款 Trade debtors '2^}de!E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !>48`o^
预付帐款 Prepayment v=k+MvX
应收补贴款 Allowance receivable HPtMp#`T
其他应收款 Other debtors [jgVN w""D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors FB6Lz5:Vf
其他流动资产 Other current assets +hRy{Ps/
物资采购 Purchase :8yebOs
原材料 Raw materials ZF7n]LgSc&
包装物 Packing materials
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低值易耗品 Low value consumbles e{x>u(
材料成本差异 Material cost difference mP)bOAU
自制半成品 Self-manufactured goods cH_qHXi[G
库存商品 Finished goods a*p|Ij
商品进销差价 Difference between purchase & sales of commodities m` 1dB%;?
委托加工物资 Consigned processiong material j4X
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委托代销商品 Consignment-out [4"(\r\
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受托代销商品 Consignment-in /stvNIEa
分期收款发出商品 Goods on instalment sales /\1'.GR
存货跌价准备 Provision for obsolete stocks =%U&$d|@G
待摊费用 Prepaid expenses vu(
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待处理流动资产损益 Unsettled G/L on current assets u`v&URM
待处理固定资产损益 Unsettled G/L on fixed assets Uh/=HNR
委托贷款-本金 Consignment loan - principle AXbb-GK
委托贷款-利息 Consignment loan - interest )Xdq+$w.
委托贷款-减值准备 Consignment loan - provision "(=g7,I4
固定资产-房屋建筑物 Fixed assets - Buildings =z.
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固定资产-机器设备 Fixed assets - Plant and machinery ?`+VWa[,e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4Sh8w%s
固定资产-运输设备 Fixed assets - Automobiles 'Xik2PaO
累计折旧 Accumulated depreciation %pVsafV
固定资产减值准备 Impairment of fixed assets AZ.QQ*GZ#y
工程物资-专用材料 Project material - specific materials lWRl
工程物资-专用设备 Project material - specific equipment l%+ &V^:
工程物资-预付大型设备款 Project material - prepaid for equipment ^\PRzY
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production EV6R[2kl
在建工程 Construction in progress NfDS6i.Fqp
在建工程减值准备 Impairment of construction in progress &4OOW;,?<
固定资产清理 Disposal of fixed assets R+!U.:-yz
无形资产-专利权 Intangible assets - patent 7rD 8
无形资产-非专利技术 Intangible assets - industrial property and know-how M6wH$!zRa
无形资产-商标权 Intangible assets - trademark rights Q0xGd(\
无形资产-土地使用权 Intangible assets - land use rights d>[i*u,]/
无形资产-商誉 Intangible assets - goodwill 0(i3RPIj\
无形资产减值准备 Impairment of intangible assets EMnz;/dMt
长期待摊费用 Deferred assets >_j(uw?u
未确认融资费用 Unrecognized finance fees <lzC|>BG
其他长期资产 Other long term assets SY
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递延税款借项 Deferred assets debits 0[UI'2
应付票据 Notes payable C]b:#S ${
应付帐款 Trade creditors syu/"KY^!
预收帐款 Adanvances from customers I'xc$f_+
代销商品款 Consignment-in payables Rxdj}xy
其他应交款 Other payable to government )2c]Z|
其他应付款 Other creditors H!Gw
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应付股利 Proposed dividends qt9jZtx
待转资产价值 Donated assets < }K9 50
预计负债 Accrued liabilities q:kGJxfaW
应付短期债券 Short-term debentures payable k2Cq9kQ q
其他流动负债 Other current liabilities XW aa`q
预提费用 Accrued expenses T"99m^y
应付工资 Payroll payable '=nmdqP
应付福利费 Welfare payable "d<ucj
短期借款-抵押借款 Bank loans - Short term - pledged )ThNy:4
短期借款-信用借款 Bank loans - Short term - credit QyCrz{/
短期借款-担保借款 Bank loans - Short term - guaranteed +788aK,{#
一年内到期长期借款 Long term loans due within one year ~Bl,_?CBr
一年内到期长期应付款 Long term payable due within one year cq>J]35
长期借款 Bank loans - Long term }Bv1fbD4U
应付债券-债券面值 Bond payable - Par value {ccc[G?>.Q
应付债券-债券溢价 Bond payable - Excess A< .5=E,/
应付债券-债券折价 Bond payable - Discount G9XkimQ'
应付债券-应计利息 Bond payable - Accrued interest 8(j]=n6r
长期应付款 Long term payable v8F{qT50
专项应付款 Specific payable &n,v@
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其他长期负债 Other long term liabilities H,
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应交税金-所得税 Tax payable - income tax t{UVX%b
应交税金-增值税 Tax payable - VAT W?SAa7+
应交税金-营业税 Tax payable - business tax B^9C}QB
应交税金-消费税 Tax payable - consumable tax uPl7u1c
应交税金-其他 Tax payable - others Q"s6HZ"YI
递延税款贷项 Deferred taxation credit {;Hg1=cm
股本 Share capital }c||$
已归还投资 Investment returned Pz*BuL<
利润分配-其他转入 Profit appropriation - other transfer in `'|6b5`2j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6 w
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @F 8NN\
利润分配-提取储备基金 Profit appropriation - reserve fund #}fvjJ{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]2L11"erP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K'2N:.D:
利润分配-利润归还投资 Profit appropriation - return investment by profit ^jL44?W}l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G[e,7
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N@_y<7#C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rmB
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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 _*=4xmB.=
期初未分配利润 Retained earnings, beginning of the year (]sm9PO
资本公积-股本溢价 Capital surplus - share premium <zY#qFQ2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !^Ay!
资本公积-接受现金捐赠 Capital surplus - cash donation )J]NBE:8
资本公积-股权投资准备 Capital surplus - investment reserve ]u<
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资本公积-拨款转入 Capital surplus - subsidiary aNM*=y`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SeZ+&d
资本公积-其他 Capital surplus - others CD`6R.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wL3BgCxqDL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B t3++ Mj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %o/@0.w
盈余公积-储备基金 Surplus reserve - reserve fund !!A(A^s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6Jy%4]wK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i.^UkN{
主营业务收入 Sales qPi $kecx
主营业务成本 Cost of sales uFmpc7
主营业务税金及附加 Sales tax )6XnxBSH
营业费用 Operating expenses Tq*<
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管理费用 General and administrative expenses D]d! lMK/
财务费用 Financial expenses .z$UNB(!M
投资收益 Investment income nzxHd7NIZ
其他业务收入 Other operating income _`C|K>:
营业外收入 Non-operating income [
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补贴收入 Subsidy income OWfB8*4
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其他业务支出 Other operating expenses x$Wtkb0<
营业外支出 Non-operating expenses "=%YyH~W
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所得税 Income tax *kf%?T.
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