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 。 "@1e0`n
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现金 Cash in hand 'c[[H3s!;
银行存款 Cash in bank v=kQ/h
其他货币资金-外埠存款Other monetary assets - cash in other cities 5OUGln5
其他货币资金-银行本票 Other monetary assets - cashier‘s check u^DfRd&P0
其他货币资金-银行汇票 Other monetary assets - bank draft kdVc;v/5
其他货币资金-信用卡 Other monetary assets - credit cards sN`2"t/s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e6E{l
其他货币资金-存出投资款 Other monetary assets - cash for investment 6w3z&5DY|
短期投资-股票投资 Investments - Short term - stocks ;JM%O8
短期投资-债券投资 Investments - Short term - bonds k[9~Er+
短期投资-基金投资 Investments - Short term - funds 4~mYj@lvd
短期投资-其他投资 Investments - Short term - others kvWP[! j?)
短期投资跌价准备 Provision for short-term investment xbbQ)sH&m
长期股权投资-股票投资 Long term equity investment - stocks lSGtbSyDI
长期股权投资-其他股权投资 Long term equity investment - others DQC=f8
长期债券投资-债券投资 Long term securities investemnt - bonds |'$E-[
长期债券投资-其他债权投资 Long term securities investment - others KxyD{W1
长期投资减值准备 Provision for long-term investment MKqMH,O
应收票据 Notes receivable ({XB,Rm
应收股利 Dividends receivable SG:Fn8
应收利息 Interest receivable k9>2d' Q
应收帐款 Trade debtors @>>8CU^~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4+rr3 $AY
预付帐款 Prepayment x*]&Ca0+
应收补贴款 Allowance receivable %49P<vo`?
其他应收款 Other debtors pKe
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }HO3D.HE^
其他流动资产 Other current assets V}?*kx~T2C
物资采购 Purchase 0rM'VgB
原材料 Raw materials
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包装物 Packing materials Yp*Dd}n`
低值易耗品 Low value consumbles :c4iXK0_^?
材料成本差异 Material cost difference m<7Ax>
自制半成品 Self-manufactured goods vD,ZEKAN
库存商品 Finished goods Ri[ v(Zf
商品进销差价 Difference between purchase & sales of commodities 1r!o,0!d-'
委托加工物资 Consigned processiong material $1aJdZC7
委托代销商品 Consignment-out %2H0JXKa,
受托代销商品 Consignment-in 0:NCIsIm<
分期收款发出商品 Goods on instalment sales g+g0iS
存货跌价准备 Provision for obsolete stocks 'CF?pxNQ l
待摊费用 Prepaid expenses UH8q:jOi
待处理流动资产损益 Unsettled G/L on current assets OZDd
待处理固定资产损益 Unsettled G/L on fixed assets T;7=05k<_
委托贷款-本金 Consignment loan - principle 5Q)hl.<{o7
委托贷款-利息 Consignment loan - interest |p4D!M+$7
委托贷款-减值准备 Consignment loan - provision d@sAB1:
固定资产-房屋建筑物 Fixed assets - Buildings T\ixS-%^
固定资产-机器设备 Fixed assets - Plant and machinery pr\wI?:k
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^("2
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固定资产-运输设备 Fixed assets - Automobiles ss{y=O%9"
累计折旧 Accumulated depreciation ){-Tt`0(u
固定资产减值准备 Impairment of fixed assets p"%K(NL
工程物资-专用材料 Project material - specific materials cSbyVC[r
工程物资-专用设备 Project material - specific equipment 0m3:!#\
工程物资-预付大型设备款 Project material - prepaid for equipment wSy|h*a,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l(irNKutgo
在建工程 Construction in progress !hMD>B2Z
在建工程减值准备 Impairment of construction in progress Hnq$d6F
固定资产清理 Disposal of fixed assets 35q4](o9"
无形资产-专利权 Intangible assets - patent /Bt+Ov3k
无形资产-非专利技术 Intangible assets - industrial property and know-how 5|nT5oS
无形资产-商标权 Intangible assets - trademark rights 6_G[&
无形资产-土地使用权 Intangible assets - land use rights Z-md$=+}w
无形资产-商誉 Intangible assets - goodwill ^bD)Tg5K
无形资产减值准备 Impairment of intangible assets ~__r-z
长期待摊费用 Deferred assets y cT@D/
未确认融资费用 Unrecognized finance fees !^[i"F:
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其他长期资产 Other long term assets 'P AIh*qA
递延税款借项 Deferred assets debits M0jC:*D`"
应付票据 Notes payable J Wh5gOXd
应付帐款 Trade creditors u&M:w5EM
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables k},@2#W]
其他应交款 Other payable to government J!\Cs1!f
其他应付款 Other creditors sKg
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应付股利 Proposed dividends !t;B.[U *
待转资产价值 Donated assets A$JL"~R
预计负债 Accrued liabilities >'eY/>n{
应付短期债券 Short-term debentures payable bjL8Wpk
其他流动负债 Other current liabilities eN
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预提费用 Accrued expenses v=pkze
应付工资 Payroll payable xYLTz8g=
应付福利费 Welfare payable ]QJN` ;b0
短期借款-抵押借款 Bank loans - Short term - pledged KUV(vAY,
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed *GZ7S
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一年内到期长期借款 Long term loans due within one year pu"m(9
一年内到期长期应付款 Long term payable due within one year =q\Ghqj1
长期借款 Bank loans - Long term 'K!u}py
应付债券-债券面值 Bond payable - Par value pdw;SIoC
应付债券-债券溢价 Bond payable - Excess +A;AX.mr
应付债券-债券折价 Bond payable - Discount L*(!P4S%}
应付债券-应计利息 Bond payable - Accrued interest ku3(cb!2
长期应付款 Long term payable M#u~]?hS
专项应付款 Specific payable )yTBtYw3
其他长期负债 Other long term liabilities 'NAC4to;;
应交税金-所得税 Tax payable - income tax a>o]garB+
应交税金-增值税 Tax payable - VAT Qi;62M
应交税金-营业税 Tax payable - business tax #0*oj/
应交税金-消费税 Tax payable - consumable tax BJDSk#!J!{
应交税金-其他 Tax payable - others 2lu A F2
递延税款贷项 Deferred taxation credit i-YSt5iq
股本 Share capital V[#$Sz[G
已归还投资 Investment returned XU*4MU^'
利润分配-其他转入 Profit appropriation - other transfer in v =]!Po&Q-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i)1013b
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]aZ3_<b
利润分配-提取储备基金 Profit appropriation - reserve fund Zl\$9Q_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N<N uBtkA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund />X"'G
利润分配-利润归还投资 Profit appropriation - return investment by profit Z.%0yS_T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KW@][*\uC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2v\<MrL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ])9|j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @Rw]boC
期初未分配利润 Retained earnings, beginning of the year n8.Tag(#
资本公积-股本溢价 Capital surplus - share premium =K;M\_k%y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qa>H@`P
资本公积-接受现金捐赠 Capital surplus - cash donation 6k6}SlN[
资本公积-股权投资准备 Capital surplus - investment reserve "nA~/t=
资本公积-拨款转入 Capital surplus - subsidiary {3qlx1w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation dr gCr:Gf
资本公积-其他 Capital surplus - others CQns:.`$`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `gX$N1(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Kt`/+k)m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o:c:hSV
盈余公积-储备基金 Surplus reserve - reserve fund >$:_M*5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?m\?
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment O!k C
主营业务收入 Sales Q35D7wo'}
主营业务成本 Cost of sales 0x2[*pJ|IW
主营业务税金及附加 Sales tax jmJeu@(
营业费用 Operating expenses ]
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管理费用 General and administrative expenses j2`%sBo
财务费用 Financial expenses Ca}V5O
投资收益 Investment income 7m.>2U
其他业务收入 Other operating income FT
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营业外收入 Non-operating income 2I>`{#fV
补贴收入 Subsidy income mIW
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其他业务支出 Other operating expenses ~F.kgX
营业外支出 Non-operating expenses jAxrU
所得税 Income tax uhvn1"
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