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 。 hP26 Bb1
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现金 Cash in hand V'XvwO@
银行存款 Cash in bank ?*A"#0
其他货币资金-外埠存款Other monetary assets - cash in other cities ybgAyJ{J<
其他货币资金-银行本票 Other monetary assets - cashier‘s check Cd51.Sk(l
其他货币资金-银行汇票 Other monetary assets - bank draft 2Ik@L,
其他货币资金-信用卡 Other monetary assets - credit cards aIABx!83>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v}-j ls
其他货币资金-存出投资款 Other monetary assets - cash for investment :h)A/k_
短期投资-股票投资 Investments - Short term - stocks 8@'Q=".J
短期投资-债券投资 Investments - Short term - bonds ~
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短期投资-基金投资 Investments - Short term - funds =OU]<%
短期投资-其他投资 Investments - Short term - others ZeP3
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短期投资跌价准备 Provision for short-term investment dI|`"jl#
长期股权投资-股票投资 Long term equity investment - stocks V0'
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长期股权投资-其他股权投资 Long term equity investment - others 6N]V.;0_5
长期债券投资-债券投资 Long term securities investemnt - bonds +)7Yqh#$
长期债券投资-其他债权投资 Long term securities investment - others 4E.K6=k|=a
长期投资减值准备 Provision for long-term investment }%I)bU
应收票据 Notes receivable
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应收股利 Dividends receivable .3*VkAs
应收利息 Interest receivable 0A>Fl*
应收帐款 Trade debtors BdZO$ALXL
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yyVv@
预付帐款 Prepayment lg!{?xM
应收补贴款 Allowance receivable 6
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其他应收款 Other debtors @C fxPA
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors yNu%D$6u7
其他流动资产 Other current assets \qh
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物资采购 Purchase ;Z(~;D
原材料 Raw materials
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包装物 Packing materials +
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低值易耗品 Low value consumbles jboQ)NxT!,
材料成本差异 Material cost difference Obm@2;^g6
自制半成品 Self-manufactured goods
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库存商品 Finished goods Cq, hzi-
商品进销差价 Difference between purchase & sales of commodities $6]7>:8mz
委托加工物资 Consigned processiong material C5jR||
委托代销商品 Consignment-out "x$RTuWA9
受托代销商品 Consignment-in $@blP<I
分期收款发出商品 Goods on instalment sales P"WnU'+
存货跌价准备 Provision for obsolete stocks Aa;s.:?
待摊费用 Prepaid expenses uY;2tZldf=
待处理流动资产损益 Unsettled G/L on current assets j!H\hj/]
待处理固定资产损益 Unsettled G/L on fixed assets wba
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委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest &G>EBKn\2`
委托贷款-减值准备 Consignment loan - provision Eb<iR)e H=
固定资产-房屋建筑物 Fixed assets - Buildings Sh_ =dzM
固定资产-机器设备 Fixed assets - Plant and machinery K$..#]\TM
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures buhn~
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固定资产-运输设备 Fixed assets - Automobiles LF~=,S
累计折旧 Accumulated depreciation Sr`gQ#b@r}
固定资产减值准备 Impairment of fixed assets zaVDe9B,7
工程物资-专用材料 Project material - specific materials *QF3l0&
工程物资-专用设备 Project material - specific equipment *L9s7RR
工程物资-预付大型设备款 Project material - prepaid for equipment S)0bu(a`Z,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Pe !eID8
在建工程 Construction in progress d&p]O
在建工程减值准备 Impairment of construction in progress <4W"ne28
固定资产清理 Disposal of fixed assets 2>l:: 8Pp
无形资产-专利权 Intangible assets - patent t_q`wKDE
无形资产-非专利技术 Intangible assets - industrial property and know-how :fr 2K
无形资产-商标权 Intangible assets - trademark rights ul e]eRAG
无形资产-土地使用权 Intangible assets - land use rights $e|G#mMd-
无形资产-商誉 Intangible assets - goodwill _F *("
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无形资产减值准备 Impairment of intangible assets "b!QE2bRO
长期待摊费用 Deferred assets Qj? G KO
未确认融资费用 Unrecognized finance fees *Bt`6u.>e,
其他长期资产 Other long term assets L30x2\C
递延税款借项 Deferred assets debits =$g8"[4
应付票据 Notes payable w49Wl>M
应付帐款 Trade creditors |Mp_qg?g
预收帐款 Adanvances from customers byv(:xk|'e
代销商品款 Consignment-in payables 7"r7F#D=G
其他应交款 Other payable to government G^F4c{3c~
其他应付款 Other creditors 6$>m s6g%
应付股利 Proposed dividends PiZt?r?5w|
待转资产价值 Donated assets Jr18faEZw
预计负债 Accrued liabilities 2k[i7Rl \c
应付短期债券 Short-term debentures payable ih?_ f
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其他流动负债 Other current liabilities Lrz>0_Q
预提费用 Accrued expenses ctOC.
应付工资 Payroll payable I~qS6#%r
应付福利费 Welfare payable 9jiZtwRpk
短期借款-抵押借款 Bank loans - Short term - pledged :YB:)wV,P
短期借款-信用借款 Bank loans - Short term - credit B:tST(
短期借款-担保借款 Bank loans - Short term - guaranteed SMQuJ_
一年内到期长期借款 Long term loans due within one year +b]g;
一年内到期长期应付款 Long term payable due within one year '
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长期借款 Bank loans - Long term 0gVylQ
应付债券-债券面值 Bond payable - Par value F]W'spF,
应付债券-债券溢价 Bond payable - Excess !>/U6h,_
应付债券-债券折价 Bond payable - Discount $6:j3ZTXrt
应付债券-应计利息 Bond payable - Accrued interest ASAz<H$
长期应付款 Long term payable pN&Dpz^
专项应付款 Specific payable 3skq%;%Wsk
其他长期负债 Other long term liabilities KMznl=LF
应交税金-所得税 Tax payable - income tax #
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应交税金-增值税 Tax payable - VAT 7I`e5\ u
应交税金-营业税 Tax payable - business tax IBU(Hm1,
应交税金-消费税 Tax payable - consumable tax KS'? DO
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit d> Y9g
股本 Share capital [Y*p
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已归还投资 Investment returned A75IG4]
利润分配-其他转入 Profit appropriation - other transfer in FgRlxz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /wI$}X5o~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m$A|Sx&sG$
利润分配-提取储备基金 Profit appropriation - reserve fund V_!hrKkL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %\[LM$f{z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vN7a)s
利润分配-利润归还投资 Profit appropriation - return investment by profit g!D?Yj4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zp"sM
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FgQd7p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A;w,m{9<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .BlGV 2@^#
期初未分配利润 Retained earnings, beginning of the year `#2}[D
资本公积-股本溢价 Capital surplus - share premium rj
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O} QTg
资本公积-接受现金捐赠 Capital surplus - cash donation k5=0L_xc
资本公积-股权投资准备 Capital surplus - investment reserve {DBgW},
资本公积-拨款转入 Capital surplus - subsidiary >! wX%QHH
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sBq @W4
资本公积-其他 Capital surplus - others <"AP&J'H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jRXByi=9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MH`f!%c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pb}QP
盈余公积-储备基金 Surplus reserve - reserve fund {?l#*XH;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yc /rjEn7O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hFZ7{pj
主营业务收入 Sales hPx=3L$
主营业务成本 Cost of sales Gu|}
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主营业务税金及附加 Sales tax yu<sd}@
营业费用 Operating expenses 1'R]An BV
管理费用 General and administrative expenses S*IF/ fu
财务费用 Financial expenses }X)mZyM [
投资收益 Investment income {*`qL0u]^
其他业务收入 Other operating income 5)2lZ(5.A#
营业外收入 Non-operating income <:2El9l!
补贴收入 Subsidy income QW|,_u5
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其他业务支出 Other operating expenses 8{@|M l
营业外支出 Non-operating expenses `3SY~&X
所得税 Income tax *rK}Ai
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