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 。 u}bf-;R
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现金 Cash in hand L(>=BK*
银行存款 Cash in bank +|Hioq*,t
其他货币资金-外埠存款Other monetary assets - cash in other cities 'D1A}X
其他货币资金-银行本票 Other monetary assets - cashier‘s check %Pqk63QF
其他货币资金-银行汇票 Other monetary assets - bank draft ^taBG3P
其他货币资金-信用卡 Other monetary assets - credit cards CRve.e8J
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9vNkZ-1
其他货币资金-存出投资款 Other monetary assets - cash for investment 4F>Urh+
短期投资-股票投资 Investments - Short term - stocks YKbCdLQ
短期投资-债券投资 Investments - Short term - bonds \AUI|M;'
短期投资-基金投资 Investments - Short term - funds p Rdk>Ph
短期投资-其他投资 Investments - Short term - others ./j,Z$|
短期投资跌价准备 Provision for short-term investment Zc
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长期股权投资-股票投资 Long term equity investment - stocks Cd79 tu|
长期股权投资-其他股权投资 Long term equity investment - others |sZ!
长期债券投资-债券投资 Long term securities investemnt - bonds I2$T"K:eo
长期债券投资-其他债权投资 Long term securities investment - others _qqr5NU
长期投资减值准备 Provision for long-term investment [ao
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应收票据 Notes receivable h0oMTiA
应收股利 Dividends receivable R:JX<Ba
应收利息 Interest receivable l&VjUPz_
应收帐款 Trade debtors $P7iRM]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors UX<Qcjm$e
预付帐款 Prepayment YJS{
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应收补贴款 Allowance receivable G!8Z~CPF
其他应收款 Other debtors kL7#W9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ffXyc2o
其他流动资产 Other current assets wfL-oi'5
物资采购 Purchase 7J28JK
原材料 Raw materials uV-'
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包装物 Packing materials -"Y{$/
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低值易耗品 Low value consumbles CSbI8 5F
材料成本差异 Material cost difference Ed0I WPx
自制半成品 Self-manufactured goods \7MHaQvS
库存商品 Finished goods cWGDee(
商品进销差价 Difference between purchase & sales of commodities }),w1/#5u8
委托加工物资 Consigned processiong material bk<\ujH
委托代销商品 Consignment-out >StO.Q99
受托代销商品 Consignment-in $I#q
分期收款发出商品 Goods on instalment sales TvNY:m6.%
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses A`}yBSb
待处理流动资产损益 Unsettled G/L on current assets mDGn:oRj
待处理固定资产损益 Unsettled G/L on fixed assets aw?=hXR!
委托贷款-本金 Consignment loan - principle /:<IIqO.
委托贷款-利息 Consignment loan - interest IvpcSam'
委托贷款-减值准备 Consignment loan - provision PN~@
固定资产-房屋建筑物 Fixed assets - Buildings 3'c\;1lhT
固定资产-机器设备 Fixed assets - Plant and machinery sG~<M"znV
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [U#72+K
固定资产-运输设备 Fixed assets - Automobiles k+V6,V)my
累计折旧 Accumulated depreciation Ov-b:lH
固定资产减值准备 Impairment of fixed assets 2eeQ@]Wj[Z
工程物资-专用材料 Project material - specific materials ~.PO[hC
工程物资-专用设备 Project material - specific equipment 5!C_X5M
工程物资-预付大型设备款 Project material - prepaid for equipment E@a3~a
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production obK*rdg,
在建工程 Construction in progress wdzOFDA
在建工程减值准备 Impairment of construction in progress ]fnnZ
固定资产清理 Disposal of fixed assets C 8#@+ Q.
无形资产-专利权 Intangible assets - patent ,U *)2`[
无形资产-非专利技术 Intangible assets - industrial property and know-how [md u!!*
无形资产-商标权 Intangible assets - trademark rights wn>edn
无形资产-土地使用权 Intangible assets - land use rights M,j(=hRJ/E
无形资产-商誉 Intangible assets - goodwill 30PZ{c&Rll
无形资产减值准备 Impairment of intangible assets H9 C9P17
长期待摊费用 Deferred assets !$A 37j6
未确认融资费用 Unrecognized finance fees iFSJL,QZ3
其他长期资产 Other long term assets jNwjK0?
递延税款借项 Deferred assets debits 3:"]Rn([P
应付票据 Notes payable 9p$V)qdX
应付帐款 Trade creditors dk
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预收帐款 Adanvances from customers _qv
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代销商品款 Consignment-in payables m6eZ_&+u
其他应交款 Other payable to government M >:]lpRK
其他应付款 Other creditors 5ep/h5*/
应付股利 Proposed dividends c4e_6=Iv
待转资产价值 Donated assets VZ>On$hp
预计负债 Accrued liabilities *?QE2&S:
应付短期债券 Short-term debentures payable &"_u}I&\
其他流动负债 Other current liabilities *5sBhx
预提费用 Accrued expenses | W$DVRA
应付工资 Payroll payable 0.r4f'vk
应付福利费 Welfare payable z
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短期借款-抵押借款 Bank loans - Short term - pledged L?_7bXoD
短期借款-信用借款 Bank loans - Short term - credit s#h8%['
短期借款-担保借款 Bank loans - Short term - guaranteed ka\OJ7u
一年内到期长期借款 Long term loans due within one year X.ONa_
一年内到期长期应付款 Long term payable due within one year H@X oqgI
长期借款 Bank loans - Long term U(&oj e
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess 71#I5*8
应付债券-债券折价 Bond payable - Discount ~5ZvOX6L
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应付债券-应计利息 Bond payable - Accrued interest -B#yy]8
长期应付款 Long term payable [LT^sb
专项应付款 Specific payable v]2S`ffP
其他长期负债 Other long term liabilities e]ig
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应交税金-所得税 Tax payable - income tax s"=6{EVqk3
应交税金-增值税 Tax payable - VAT k<w(i
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应交税金-营业税 Tax payable - business tax ;;5Uwd'-
应交税金-消费税 Tax payable - consumable tax *fO3]+)d+
应交税金-其他 Tax payable - others })vOaYT|-
递延税款贷项 Deferred taxation credit KDi|(
股本 Share capital ?!w^`D0}o
已归还投资 Investment returned tC8(XMVx
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iK;dU
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利润分配-提取储备基金 Profit appropriation - reserve fund M"q[ p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v8>v.}y
利润分配-利润归还投资 Profit appropriation - return investment by profit C2]Kc{4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R7oj#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T1B|w"In
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vv6$>SU
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?wMHS4
期初未分配利润 Retained earnings, beginning of the year O9v_y+M
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资本公积-股本溢价 Capital surplus - share premium *VSel4;\t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R~L0{`
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资本公积-接受现金捐赠 Capital surplus - cash donation 8B!aO/Km
资本公积-股权投资准备 Capital surplus - investment reserve N;F)jO
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资本公积-拨款转入 Capital surplus - subsidiary MFJE6ei
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \8uo{#cL8
资本公积-其他 Capital surplus - others N5|Rmfo1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CR4rDh8z a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund "SWMk!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment @$Qof1j'%
主营业务收入 Sales CozKyt/r7
主营业务成本 Cost of sales '/0#lF
主营业务税金及附加 Sales tax :(3|HTz
营业费用 Operating expenses iWX c
管理费用 General and administrative expenses t$&Qv)
财务费用 Financial expenses VCNT4m
投资收益 Investment income RR1A65B
其他业务收入 Other operating income |YJCWFbs8
营业外收入 Non-operating income NQTnhiM7$
补贴收入 Subsidy income E
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其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses !}TMiCK
所得税 Income tax =<f-ob8,
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