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 。 MKf|(6;~
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现金 Cash in hand aMe]6cWHV>
银行存款 Cash in bank r'/&{?Je/
其他货币资金-外埠存款Other monetary assets - cash in other cities Kkcb'aDR
其他货币资金-银行本票 Other monetary assets - cashier‘s check :tBIo7
其他货币资金-银行汇票 Other monetary assets - bank draft Q3[MzIk 4
其他货币资金-信用卡 Other monetary assets - credit cards 6Ri+DPf:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wI8
其他货币资金-存出投资款 Other monetary assets - cash for investment |;sL*Vr
短期投资-股票投资 Investments - Short term - stocks /Jj7+?
短期投资-债券投资 Investments - Short term - bonds %A64AJZ
短期投资-基金投资 Investments - Short term - funds DA]<30w
短期投资-其他投资 Investments - Short term - others uatY:GSR
短期投资跌价准备 Provision for short-term investment ]9qY(m
长期股权投资-股票投资 Long term equity investment - stocks n_QSuh/Wn
长期股权投资-其他股权投资 Long term equity investment - others Kh&W\\K
长期债券投资-债券投资 Long term securities investemnt - bonds ndg1E;>
长期债券投资-其他债权投资 Long term securities investment - others !xk`oW
长期投资减值准备 Provision for long-term investment '5V}Z3zJ/
应收票据 Notes receivable cq+G 0F+H
应收股利 Dividends receivable {*mf Is
应收利息 Interest receivable -LzkM"
应收帐款 Trade debtors X
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2^ uP[
预付帐款 Prepayment VaP9&tWXj
应收补贴款 Allowance receivable x3DUz
其他应收款 Other debtors _E'F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]Q0m]O
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其他流动资产 Other current assets
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物资采购 Purchase mxD]`F
原材料 Raw materials y_mTO4\C2
包装物 Packing materials la4
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低值易耗品 Low value consumbles [l44,!Z&
材料成本差异 Material cost difference @=_4i&]$
自制半成品 Self-manufactured goods ,Tp:. "
库存商品 Finished goods !]f8
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商品进销差价 Difference between purchase & sales of commodities zVt1Ta:j
委托加工物资 Consigned processiong material HQ /D )D
委托代销商品 Consignment-out +pUG6.j%
受托代销商品 Consignment-in `]~1pc
分期收款发出商品 Goods on instalment sales GmhfBW?
存货跌价准备 Provision for obsolete stocks $, hHR:
待摊费用 Prepaid expenses !0-KB#
待处理流动资产损益 Unsettled G/L on current assets d?:KEi-<7
待处理固定资产损益 Unsettled G/L on fixed assets #qLsAw--Q
委托贷款-本金 Consignment loan - principle :1asY:)vNP
委托贷款-利息 Consignment loan - interest uA-1VwW+N
委托贷款-减值准备 Consignment loan - provision [}$jO,H5r
固定资产-房屋建筑物 Fixed assets - Buildings ca=sc[ $+
固定资产-机器设备 Fixed assets - Plant and machinery OQ(w]G0LP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [~NJf3c
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固定资产-运输设备 Fixed assets - Automobiles Xwp6]lx
累计折旧 Accumulated depreciation K_!R
固定资产减值准备 Impairment of fixed assets b~$8<\
工程物资-专用材料 Project material - specific materials ,V^2
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工程物资-专用设备 Project material - specific equipment '4KN
工程物资-预付大型设备款 Project material - prepaid for equipment r4 $<,~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <)$&V*\
在建工程 Construction in progress niA>afo
在建工程减值准备 Impairment of construction in progress RGgePeaw
固定资产清理 Disposal of fixed assets X9
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无形资产-专利权 Intangible assets - patent MJ"@
无形资产-非专利技术 Intangible assets - industrial property and know-how :6gRoMb]
无形资产-商标权 Intangible assets - trademark rights 'VpzB
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无形资产-土地使用权 Intangible assets - land use rights gV}c4>v(
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets ;!S i_b2
长期待摊费用 Deferred assets E"%dO
未确认融资费用 Unrecognized finance fees C'~Eq3
其他长期资产 Other long term assets ^HhV?Iqg
递延税款借项 Deferred assets debits _-|/$ jZ
应付票据 Notes payable sU(<L0
应付帐款 Trade creditors mE\)j*Nnv
预收帐款 Adanvances from customers R ;k1(p
代销商品款 Consignment-in payables +~K)
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其他应交款 Other payable to government M!YGv
其他应付款 Other creditors |A.nP9 hW
应付股利 Proposed dividends $^e(?Pq
待转资产价值 Donated assets IM$ d~C
预计负债 Accrued liabilities S5BS![-QK
应付短期债券 Short-term debentures payable d>gQgQ;g
其他流动负债 Other current liabilities f
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预提费用 Accrued expenses (`&SV$m
应付工资 Payroll payable H Y~[/H+:
应付福利费 Welfare payable _z=ytt9D
短期借款-抵押借款 Bank loans - Short term - pledged DHg)]FQ/
短期借款-信用借款 Bank loans - Short term - credit (gRTSd T?
短期借款-担保借款 Bank loans - Short term - guaranteed 00B,1Q HP
一年内到期长期借款 Long term loans due within one year w~C\
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一年内到期长期应付款 Long term payable due within one year =pZ$oTR
长期借款 Bank loans - Long term DH7]TRCMZ)
应付债券-债券面值 Bond payable - Par value `_()|; !y
应付债券-债券溢价 Bond payable - Excess XXw>h4hl
应付债券-债券折价 Bond payable - Discount Tn"@u&P
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应付债券-应计利息 Bond payable - Accrued interest SoWM
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长期应付款 Long term payable y@@h )P#
专项应付款 Specific payable ekW#|
其他长期负债 Other long term liabilities \_(|$Dhq
应交税金-所得税 Tax payable - income tax >Hu3Guik]
应交税金-增值税 Tax payable - VAT ce3``W/H3
应交税金-营业税 Tax payable - business tax 2:@,~{`#*
应交税金-消费税 Tax payable - consumable tax ;qO3m-(d
应交税金-其他 Tax payable - others bE,#,
递延税款贷项 Deferred taxation credit *JRM(V+IEv
股本 Share capital ;}lsD1S:
已归还投资 Investment returned 7g5Pc_
利润分配-其他转入 Profit appropriation - other transfer in 7z_ZD0PxPc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b")O#v.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mtl`A'KQ/K
利润分配-提取储备基金 Profit appropriation - reserve fund |!81M|H
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y <`X$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U;A,W$<9
利润分配-利润归还投资 Profit appropriation - return investment by profit DS+BX`i%#p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends mPF<2:)wv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Uw]o9 e0S
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~W-l|-eogz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ykR
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期初未分配利润 Retained earnings, beginning of the year iGSF5S
资本公积-股本溢价 Capital surplus - share premium !UR3`Xk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;?q-]J?
资本公积-接受现金捐赠 Capital surplus - cash donation n<P&|RTZ
资本公积-股权投资准备 Capital surplus - investment reserve r0wAh/J|
资本公积-拨款转入 Capital surplus - subsidiary e7y,zcbv
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 FJqg,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .+mP#<mAg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1g,Ofr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve od$$g(
盈余公积-储备基金 Surplus reserve - reserve fund f,kV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iMv):1p>8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7xM4=\~OG
主营业务收入 Sales ]*U+nG
主营业务成本 Cost of sales 62kA(F0e,
主营业务税金及附加 Sales tax nXk9
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营业费用 Operating expenses @HTs.4
管理费用 General and administrative expenses f*:N*cC
财务费用 Financial expenses z0x^HDAeC
投资收益 Investment income (0l>P]"n
其他业务收入 Other operating income He$v'87]
营业外收入 Non-operating income P'[ISGt
补贴收入 Subsidy income o^/ fr&,9
其他业务支出 Other operating expenses AQtOTT$
营业外支出 Non-operating expenses Xq_hC"s
所得税 Income tax S?zP;
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