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 。 DI\^+P
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现金 Cash in hand Oj2[(7mO/
银行存款 Cash in bank Mo/xEB/O
其他货币资金-外埠存款Other monetary assets - cash in other cities l/]P6 @N
其他货币资金-银行本票 Other monetary assets - cashier‘s check hN.#ui5 $
其他货币资金-银行汇票 Other monetary assets - bank draft Sa Nx;xgi
其他货币资金-信用卡 Other monetary assets - credit cards sTb/l!=o
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {"<Q?yA2y
其他货币资金-存出投资款 Other monetary assets - cash for investment _R]1J0
短期投资-股票投资 Investments - Short term - stocks f,$CiZ"
短期投资-债券投资 Investments - Short term - bonds v-kH7H"z
短期投资-基金投资 Investments - Short term - funds {|fA{ Q_R
短期投资-其他投资 Investments - Short term - others * PZ=$>r
短期投资跌价准备 Provision for short-term investment ZE9*i}r
长期股权投资-股票投资 Long term equity investment - stocks Zqao4
长期股权投资-其他股权投资 Long term equity investment - others #X)s=Y&5!T
长期债券投资-债券投资 Long term securities investemnt - bonds m=R4A4Y7
长期债券投资-其他债权投资 Long term securities investment - others </fnbyGR
长期投资减值准备 Provision for long-term investment =\3*;59\
应收票据 Notes receivable 1ayxE(vMcX
应收股利 Dividends receivable )z aMycW
应收利息 Interest receivable pD]Ry"
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应收帐款 Trade debtors Yp
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @cx!m
预付帐款 Prepayment rScmUt
应收补贴款 Allowance receivable oyHjd
PdY#
其他应收款 Other debtors &,\S<B2.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9SrV,~zD
其他流动资产 Other current assets }>j$Wr_h
物资采购 Purchase 8E" .y$AW
原材料 Raw materials l6O2B/2j
包装物 Packing materials [~J4:yDd=
低值易耗品 Low value consumbles 3 3V/<v
材料成本差异 Material cost difference NEN br$,G
自制半成品 Self-manufactured goods XhS<GF%
库存商品 Finished goods Awj`6GeJ
商品进销差价 Difference between purchase & sales of commodities Q|0[
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委托加工物资 Consigned processiong material )a.U|[:y[+
委托代销商品 Consignment-out !,\]> c
受托代销商品 Consignment-in i^n&K:6
分期收款发出商品 Goods on instalment sales }/=VnCfU
存货跌价准备 Provision for obsolete stocks 'd28YjtoX
待摊费用 Prepaid expenses W6)A":`
待处理流动资产损益 Unsettled G/L on current assets :!R+/5a
待处理固定资产损益 Unsettled G/L on fixed assets JsH9IK:
委托贷款-本金 Consignment loan - principle A_[65'*b
委托贷款-利息 Consignment loan - interest ?e BN_a,r6
委托贷款-减值准备 Consignment loan - provision v(afaN
固定资产-房屋建筑物 Fixed assets - Buildings 0uZH H
固定资产-机器设备 Fixed assets - Plant and machinery FNUue
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;xb:{?
固定资产-运输设备 Fixed assets - Automobiles Q=+KnE=h
累计折旧 Accumulated depreciation <EE)d@%>v
固定资产减值准备 Impairment of fixed assets F`3I~(
工程物资-专用材料 Project material - specific materials Q%85,L^ U
工程物资-专用设备 Project material - specific equipment K(_nfE{
工程物资-预付大型设备款 Project material - prepaid for equipment G6I>Ry[2?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production U*6r".sz
在建工程 Construction in progress 'a0$74f z
在建工程减值准备 Impairment of construction in progress Q4UaqiL
固定资产清理 Disposal of fixed assets LOp<c<+aW
无形资产-专利权 Intangible assets - patent kefQH\<X
无形资产-非专利技术 Intangible assets - industrial property and know-how M[X& Q
无形资产-商标权 Intangible assets - trademark rights ua2SW(C@
无形资产-土地使用权 Intangible assets - land use rights gn'. 9";j
无形资产-商誉 Intangible assets - goodwill lc*<UZR
无形资产减值准备 Impairment of intangible assets TEY%OIzU+
长期待摊费用 Deferred assets Rh
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未确认融资费用 Unrecognized finance fees P[D^*}
其他长期资产 Other long term assets +4)Kc9S#
递延税款借项 Deferred assets debits 7^ER?@:W
应付票据 Notes payable (pAGS{{
应付帐款 Trade creditors iLgWzA
预收帐款 Adanvances from customers :sJV
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代销商品款 Consignment-in payables O7E0{8
其他应交款 Other payable to government ?-6oh~W<
其他应付款 Other creditors Og^b'Kx/
应付股利 Proposed dividends 1}'|HAu
待转资产价值 Donated assets xFgY#F
预计负债 Accrued liabilities './s'!Lj
应付短期债券 Short-term debentures payable ^f@EDG8
其他流动负债 Other current liabilities aQcJjF5x
预提费用 Accrued expenses 1{_;`V
应付工资 Payroll payable x%0Q W
应付福利费 Welfare payable V,lz}&3L
短期借款-抵押借款 Bank loans - Short term - pledged XO219
短期借款-信用借款 Bank loans - Short term - credit /-1[}h%U'
短期借款-担保借款 Bank loans - Short term - guaranteed q*52|?
一年内到期长期借款 Long term loans due within one year Yf<6[(6 O
一年内到期长期应付款 Long term payable due within one year g&&5F>mF
长期借款 Bank loans - Long term .h{`e>d
应付债券-债券面值 Bond payable - Par value FL-sXg
应付债券-债券溢价 Bond payable - Excess /JJU-A(
应付债券-债券折价 Bond payable - Discount PY~cu@'k{
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable { "=d7i
专项应付款 Specific payable Ub0g{
其他长期负债 Other long term liabilities u0\?aeg`
应交税金-所得税 Tax payable - income tax '9*(4/,UJJ
应交税金-增值税 Tax payable - VAT aNw8][
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax !5&%
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应交税金-其他 Tax payable - others P6@(nGgK<
递延税款贷项 Deferred taxation credit >}Fe9Y.o
股本 Share capital "/g/Lc
已归还投资 Investment returned &E0P`F,GQA
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 "1yXOy^2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CB\E@u,
利润分配-提取储备基金 Profit appropriation - reserve fund w7s+6,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )BmK'H+
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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 Z
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利润分配-利润归还投资 Profit appropriation - return investment by profit <S<@V?h
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]+Ik/+Nz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c/%i,N\5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,p {|f}0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Kj.4Z+^
期初未分配利润 Retained earnings, beginning of the year AQ7w5}g+V
资本公积-股本溢价 Capital surplus - share premium OLg=kF[[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <XDYnWz
资本公积-接受现金捐赠 Capital surplus - cash donation :/A3l=}iV
资本公积-股权投资准备 Capital surplus - investment reserve 3]$qY_|7
资本公积-拨款转入 Capital surplus - subsidiary Q!9AxM2K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation H}Z\r2
资本公积-其他 Capital surplus - others Db3#;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2Sz?r d,0f
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 =^%#F~o:
盈余公积-储备基金 Surplus reserve - reserve fund -T$%MX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _=S4H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nJC/yS|
主营业务收入 Sales mW-4
主营业务成本 Cost of sales .EpcMX
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主营业务税金及附加 Sales tax }]VFLBl`w
营业费用 Operating expenses DPqk~ KCM
管理费用 General and administrative expenses rlV:%
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财务费用 Financial expenses 3g
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投资收益 Investment income i-Er|u; W
其他业务收入 Other operating income mqUn3F3
营业外收入 Non-operating income Jga;
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补贴收入 Subsidy income ny'?Hl'Q
其他业务支出 Other operating expenses (]ToBju
营业外支出 Non-operating expenses }JPLhr|d^
所得税 Income tax Ps<;DE\$f4
M5\$+Tu