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 。 IQ2<Pinv
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现金 Cash in hand ;#rtV
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银行存款 Cash in bank V!]e#QH;
其他货币资金-外埠存款Other monetary assets - cash in other cities ->8n.!F}
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8
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其他货币资金-银行汇票 Other monetary assets - bank draft u"C`S<c
其他货币资金-信用卡 Other monetary assets - credit cards 2eyvY|:Q>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c!w4N5aM
其他货币资金-存出投资款 Other monetary assets - cash for investment Pw$'TE}
短期投资-股票投资 Investments - Short term - stocks rp(`V@x3
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds Zh3]bg5
短期投资-其他投资 Investments - Short term - others Z [68ji]
短期投资跌价准备 Provision for short-term investment x6:$lZ(
长期股权投资-股票投资 Long term equity investment - stocks #i)h0ML/e
长期股权投资-其他股权投资 Long term equity investment - others (_<ruwV]`
长期债券投资-债券投资 Long term securities investemnt - bonds I>9rfmmTI
长期债券投资-其他债权投资 Long term securities investment - others gK#aC[
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable /SN
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应收股利 Dividends receivable r"5]U`+
应收利息 Interest receivable Nm\I_wjX
应收帐款 Trade debtors j
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors XUW~8P
预付帐款 Prepayment ;]<$p[m
应收补贴款 Allowance receivable ]!0*k#i_.
其他应收款 Other debtors L$7v;R3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9%\q*
其他流动资产 Other current assets HQf[T@
物资采购 Purchase atl0#F Bd
原材料 Raw materials +twBFhS7k
包装物 Packing materials [Hn+r &
低值易耗品 Low value consumbles ?P"ht
材料成本差异 Material cost difference iW)FjDTP
自制半成品 Self-manufactured goods {d^&$
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库存商品 Finished goods 0m*0I>
商品进销差价 Difference between purchase & sales of commodities nSd?P'PFg
委托加工物资 Consigned processiong material o^DiIoor
委托代销商品 Consignment-out 9RR1$( f
受托代销商品 Consignment-in puMpUY
分期收款发出商品 Goods on instalment sales _NqEhf:8
存货跌价准备 Provision for obsolete stocks yVh]hL#4+w
待摊费用 Prepaid expenses ,YH^j
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待处理流动资产损益 Unsettled G/L on current assets sVh!5fby&
待处理固定资产损益 Unsettled G/L on fixed assets ,JV
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委托贷款-本金 Consignment loan - principle C(W?)6?
委托贷款-利息 Consignment loan - interest E\RQm}Z09
委托贷款-减值准备 Consignment loan - provision 8a-[Q
固定资产-房屋建筑物 Fixed assets - Buildings ~rn82an@G
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 !f7}5/YC7v
固定资产-运输设备 Fixed assets - Automobiles /!7m@P|&D
累计折旧 Accumulated depreciation ZH&%D*a&
固定资产减值准备 Impairment of fixed assets VQqEsnkz
工程物资-专用材料 Project material - specific materials ?CmW{9O
工程物资-专用设备 Project material - specific equipment xx9qi^
工程物资-预付大型设备款 Project material - prepaid for equipment !>t|vgW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }.`ycLW'
在建工程 Construction in progress T(3"bS.,
在建工程减值准备 Impairment of construction in progress M-|4cd]6
固定资产清理 Disposal of fixed assets A"S})
无形资产-专利权 Intangible assets - patent 0YIvE\-
无形资产-非专利技术 Intangible assets - industrial property and know-how -V4@BKI8
无形资产-商标权 Intangible assets - trademark rights (Ptv#LSUX
无形资产-土地使用权 Intangible assets - land use rights ,ci
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无形资产-商誉 Intangible assets - goodwill Ce`{M&NSWX
无形资产减值准备 Impairment of intangible assets i]F,Y;&|
长期待摊费用 Deferred assets (h`||48d
未确认融资费用 Unrecognized finance fees npbNUKdz
其他长期资产 Other long term assets trgj]|?M
递延税款借项 Deferred assets debits {f3T !e{
应付票据 Notes payable ,|T
应付帐款 Trade creditors cB?HMLbG>
预收帐款 Adanvances from customers oD!72W_:
代销商品款 Consignment-in payables ,v)@&1Wh:
其他应交款 Other payable to government Y.Gr(]tk
其他应付款 Other creditors $&lS7}
应付股利 Proposed dividends atW;S99#
待转资产价值 Donated assets Fwho.R-.
预计负债 Accrued liabilities ?~u"w OH'
应付短期债券 Short-term debentures payable }$iH3#E8
其他流动负债 Other current liabilities 8 +uOYNXsA
预提费用 Accrued expenses |\N[EM%.@
应付工资 Payroll payable qw"`Nub
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应付福利费 Welfare payable -
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短期借款-抵押借款 Bank loans - Short term - pledged |!rD2T\Ef
短期借款-信用借款 Bank loans - Short term - credit ]6$NU
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短期借款-担保借款 Bank loans - Short term - guaranteed $IB@|n
一年内到期长期借款 Long term loans due within one year rq2XFSXn
一年内到期长期应付款 Long term payable due within one year e2/&X;2
长期借款 Bank loans - Long term xNq&_oY7
应付债券-债券面值 Bond payable - Par value 2eb
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应付债券-债券溢价 Bond payable - Excess Mgf80r=
应付债券-债券折价 Bond payable - Discount J/RUKhs/
应付债券-应计利息 Bond payable - Accrued interest `2S%l,>)#
长期应付款 Long term payable d [K56wbpx
专项应付款 Specific payable ;:"~utL7
其他长期负债 Other long term liabilities n;O
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应交税金-所得税 Tax payable - income tax "L{;=-e
应交税金-增值税 Tax payable - VAT u%h]k ,(E
应交税金-营业税 Tax payable - business tax Rn-L:o@?
应交税金-消费税 Tax payable - consumable tax S/7D}hJ
应交税金-其他 Tax payable - others y>Nlj%XH
递延税款贷项 Deferred taxation credit i3#]_ p{
股本 Share capital 0g`WRe
已归还投资 Investment returned V^?+|8_(
利润分配-其他转入 Profit appropriation - other transfer in ab3" ?.3m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N}.h_~6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }$g5:k!
利润分配-提取储备基金 Profit appropriation - reserve fund tTQ>pg1{qh
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^R K[-tVV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Wq"pKI#x
利润分配-利润归还投资 Profit appropriation - return investment by profit 5#WZXhlc}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends r1F5&?{q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8kO|t!?:U
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5/neV&VcB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \n+`~< i
期初未分配利润 Retained earnings, beginning of the year =\oNu&Q^
资本公积-股本溢价 Capital surplus - share premium _0Wdm*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >I!dJH/gj
资本公积-接受现金捐赠 Capital surplus - cash donation pMs%`j#T
资本公积-股权投资准备 Capital surplus - investment reserve PksHq77
资本公积-拨款转入 Capital surplus - subsidiary M{hA`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E%/E%9-7\
资本公积-其他 Capital surplus - others ?WUu@Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (8H
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o7hjx hmC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ){8^l0b
盈余公积-储备基金 Surplus reserve - reserve fund +a;:7[%&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p/SJt0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !aIIjWz]
主营业务收入 Sales 5UjXpS
主营业务成本 Cost of sales &b{L|I'KYT
主营业务税金及附加 Sales tax L;grH5K5
营业费用 Operating expenses Z\LW<**b
管理费用 General and administrative expenses _(oJ8h(
财务费用 Financial expenses :)mV-(+o
投资收益 Investment income Av+R~
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其他业务收入 Other operating income R},mq&f5
营业外收入 Non-operating income ii{5z;I]
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补贴收入 Subsidy income cAIS?]1
其他业务支出 Other operating expenses mlIc`GSI
营业外支出 Non-operating expenses ' 71D:%p
所得税 Income tax FnL~8otPF'
lD 9'^J