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 。 `'r]Oe
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现金 Cash in hand {*CG&-k2D
银行存款 Cash in bank &"tQpw5
其他货币资金-外埠存款Other monetary assets - cash in other cities Z(4/;v <CT
其他货币资金-银行本票 Other monetary assets - cashier‘s check ';v2ld 9
其他货币资金-银行汇票 Other monetary assets - bank draft RmKbnS$*q
其他货币资金-信用卡 Other monetary assets - credit cards dXY}B=C
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 13 JG[,w
其他货币资金-存出投资款 Other monetary assets - cash for investment zTG1 0
短期投资-股票投资 Investments - Short term - stocks ~/SLGyu
短期投资-债券投资 Investments - Short term - bonds ^HP$r*
短期投资-基金投资 Investments - Short term - funds T=V{3v@zs
短期投资-其他投资 Investments - Short term - others Jq>5:"jZ0
短期投资跌价准备 Provision for short-term investment F [-D
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长期股权投资-股票投资 Long term equity investment - stocks .|L9
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长期股权投资-其他股权投资 Long term equity investment - others VOATza`
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others ?_S);
长期投资减值准备 Provision for long-term investment ~^Ga?Q_
应收票据 Notes receivable +ZE"pA^C
应收股利 Dividends receivable Te)%L*X
应收利息 Interest receivable E'8XXV^I?P
应收帐款 Trade debtors )Rk(gd
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors J$jLGy& '
预付帐款 Prepayment !VG
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应收补贴款 Allowance receivable @wAYhnxq
其他应收款 Other debtors *E|3Vy{4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors D2MIV&pahP
其他流动资产 Other current assets \:n<&<aVSr
物资采购 Purchase *$('ous8
原材料 Raw materials (]fbCH:
包装物 Packing materials 4_CXs.v1
低值易耗品 Low value consumbles UNrO$aX!1'
材料成本差异 Material cost difference M6]:^;p'
自制半成品 Self-manufactured goods KV{
库存商品 Finished goods 5PpS/I:on
商品进销差价 Difference between purchase & sales of commodities B~<bc
委托加工物资 Consigned processiong material Lq@uwiq!
委托代销商品 Consignment-out 3dtL[aVwY
受托代销商品 Consignment-in -=1>t3~\
分期收款发出商品 Goods on instalment sales XL1x8IB
存货跌价准备 Provision for obsolete stocks cZ.p
待摊费用 Prepaid expenses %3HF_DNOY=
待处理流动资产损益 Unsettled G/L on current assets =7~;*Ts
待处理固定资产损益 Unsettled G/L on fixed assets OCqknA
委托贷款-本金 Consignment loan - principle pnv)D}
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委托贷款-利息 Consignment loan - interest a*_"
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委托贷款-减值准备 Consignment loan - provision [*
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固定资产-房屋建筑物 Fixed assets - Buildings =
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固定资产-机器设备 Fixed assets - Plant and machinery 1F2(MKOo!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KlwBoC/{K
固定资产-运输设备 Fixed assets - Automobiles rXGaav9
累计折旧 Accumulated depreciation O+D
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固定资产减值准备 Impairment of fixed assets [NGq$5
工程物资-专用材料 Project material - specific materials gd]k3XN$f
工程物资-专用设备 Project material - specific equipment #xq|/JWs
工程物资-预付大型设备款 Project material - prepaid for equipment CA/Lv{[2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =G
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在建工程 Construction in progress ="g9
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在建工程减值准备 Impairment of construction in progress a63Ud<_a7
固定资产清理 Disposal of fixed assets \/m-G:|
无形资产-专利权 Intangible assets - patent `Z2-<:]6&a
无形资产-非专利技术 Intangible assets - industrial property and know-how e&<=+\ul
无形资产-商标权 Intangible assets - trademark rights H,!yG5yF
无形资产-土地使用权 Intangible assets - land use rights V)oKsO
无形资产-商誉 Intangible assets - goodwill leXdxpc
无形资产减值准备 Impairment of intangible assets cS#| _
长期待摊费用 Deferred assets $D*Yhv!/
未确认融资费用 Unrecognized finance fees 0SZ:C(]
其他长期资产 Other long term assets }?U
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递延税款借项 Deferred assets debits N;cSR\Ng
应付票据 Notes payable }hc+ENh
应付帐款 Trade creditors urD{'FQf
预收帐款 Adanvances from customers #Y'ub
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代销商品款 Consignment-in payables ~^g*cA
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其他应交款 Other payable to government Q
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其他应付款 Other creditors |5BvVqn
应付股利 Proposed dividends [Z]CBEE
待转资产价值 Donated assets 'L%)B-,n
预计负债 Accrued liabilities KM
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应付短期债券 Short-term debentures payable ;l@Ge`&u
其他流动负债 Other current liabilities EuD$^#
预提费用 Accrued expenses #<w2xR]:
应付工资 Payroll payable GkdxwuRw
应付福利费 Welfare payable =d
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短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit (6)X Fp&
短期借款-担保借款 Bank loans - Short term - guaranteed )},/=#C0
一年内到期长期借款 Long term loans due within one year 3+vMi[YO
一年内到期长期应付款 Long term payable due within one year ~2XiKY;W?
长期借款 Bank loans - Long term OV7SLf
应付债券-债券面值 Bond payable - Par value S"Ag7i
应付债券-债券溢价 Bond payable - Excess ZP4y35&%y
应付债券-债券折价 Bond payable - Discount ^QTkre
应付债券-应计利息 Bond payable - Accrued interest uX&Tn1Kg
长期应付款 Long term payable *nY$YwHB
专项应付款 Specific payable Mbxrj~u
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其他长期负债 Other long term liabilities B}d)e_uLj
应交税金-所得税 Tax payable - income tax QLH6N
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应交税金-增值税 Tax payable - VAT Ke\FzZ]
应交税金-营业税 Tax payable - business tax #\O?|bN'q
应交税金-消费税 Tax payable - consumable tax ;E\ e.R
应交税金-其他 Tax payable - others KC-@2,c9V
递延税款贷项 Deferred taxation credit ru*}
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股本 Share capital 3TT?GgQ
已归还投资 Investment returned O6\t_.
利润分配-其他转入 Profit appropriation - other transfer in h]^=
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q{Gf@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {MmK:C
利润分配-提取储备基金 Profit appropriation - reserve fund Q~)A
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T'%Rkag>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t&(\A,ch
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利润分配-利润归还投资 Profit appropriation - return investment by profit D^H4]7wG@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R lmeZy4.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ju/#V}N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )s8{|) -
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g;</ |Z
期初未分配利润 Retained earnings, beginning of the year ~" U^N:I"
资本公积-股本溢价 Capital surplus - share premium +2^Mz&I@b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BHIC6i%
资本公积-接受现金捐赠 Capital surplus - cash donation (!diPwcv
资本公积-股权投资准备 Capital surplus - investment reserve !4fT<V(
资本公积-拨款转入 Capital surplus - subsidiary I!g+K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A!_yZ|)$T
资本公积-其他 Capital surplus - others (L7%
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @@+BPLl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q|W~6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jgzg[6
盈余公积-储备基金 Surplus reserve - reserve fund e\H1IR3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '<hgc
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G\H |\i
主营业务收入 Sales x@,B))WlGr
主营业务成本 Cost of sales SHUn<+/e
主营业务税金及附加 Sales tax 95BRZ!ts
营业费用 Operating expenses d2<+Pp
管理费用 General and administrative expenses a^Lo;kHY
财务费用 Financial expenses b:6e2|xf?
投资收益 Investment income ,gn**E
其他业务收入 Other operating income _{0IX
营业外收入 Non-operating income $ud\CU:r
补贴收入 Subsidy income 6vebGf
其他业务支出 Other operating expenses iVf8M$!m
营业外支出 Non-operating expenses @"BkLF
所得税 Income tax #TG.weTC
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