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 。 ~q/`Z)(yc
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现金 Cash in hand pSAXp#g
银行存款 Cash in bank O~D}&M@/R
其他货币资金-外埠存款Other monetary assets - cash in other cities <Z5prunov
其他货币资金-银行本票 Other monetary assets - cashier‘s check z/TRqD
其他货币资金-银行汇票 Other monetary assets - bank draft T
Q BL!w
其他货币资金-信用卡 Other monetary assets - credit cards R =jK3yfw
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^O?$}sr
其他货币资金-存出投资款 Other monetary assets - cash for investment /v8qT'$^
短期投资-股票投资 Investments - Short term - stocks #qPk ,a
短期投资-债券投资 Investments - Short term - bonds ILQg@Jl
短期投资-基金投资 Investments - Short term - funds o%d
tf5}(,
短期投资-其他投资 Investments - Short term - others Pg:Nz@CQ
短期投资跌价准备 Provision for short-term investment +V) (,f1
长期股权投资-股票投资 Long term equity investment - stocks ?]})Xf.A
长期股权投资-其他股权投资 Long term equity investment - others v|hi;l@7E
长期债券投资-债券投资 Long term securities investemnt - bonds >8,BC
长期债券投资-其他债权投资 Long term securities investment - others JmBYD[h,
长期投资减值准备 Provision for long-term investment hOq1"kL
应收票据 Notes receivable !87ebo
应收股利 Dividends receivable G0^PnE0-
应收利息 Interest receivable Kq1sGk
应收帐款 Trade debtors *8Lym,]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !=-l760
预付帐款 Prepayment # WxH
应收补贴款 Allowance receivable w "D"9G
其他应收款 Other debtors \!%3giD5!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors iD\joh-C
其他流动资产 Other current assets cx$Oh`-Car
物资采购 Purchase 9uq|
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原材料 Raw materials 4jXyA/F9V
包装物 Packing materials `R^)<v*
低值易耗品 Low value consumbles =gj]R
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods 3"B|w^6'2
库存商品 Finished goods UeVF@rw
商品进销差价 Difference between purchase & sales of commodities B1GSZUd^?0
委托加工物资 Consigned processiong material LWW0lG!_F
委托代销商品 Consignment-out >1r>cZn
受托代销商品 Consignment-in E/am^ TO`
分期收款发出商品 Goods on instalment sales isaT0__8
存货跌价准备 Provision for obsolete stocks )S`A+M K]
待摊费用 Prepaid expenses ~E)I+$,
待处理流动资产损益 Unsettled G/L on current assets ubgq8@;
待处理固定资产损益 Unsettled G/L on fixed assets fN&O `T>
委托贷款-本金 Consignment loan - principle OLiYjYd
委托贷款-利息 Consignment loan - interest E{FN sa
委托贷款-减值准备 Consignment loan - provision 5?Bi+fg
固定资产-房屋建筑物 Fixed assets - Buildings gh~C.>W}q+
固定资产-机器设备 Fixed assets - Plant and machinery _Q7)FK
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2^juLXc|R
固定资产-运输设备 Fixed assets - Automobiles 8g$ 8]'M^T
累计折旧 Accumulated depreciation =e4,)Wd9&
固定资产减值准备 Impairment of fixed assets Xc@4(Nyp
工程物资-专用材料 Project material - specific materials <}e<Zf!
工程物资-专用设备 Project material - specific equipment `=.{i}V
工程物资-预付大型设备款 Project material - prepaid for equipment gU8'7H2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VA]%i P,O-
在建工程 Construction in progress ;eWVc;H
在建工程减值准备 Impairment of construction in progress #)\KV7f!;
固定资产清理 Disposal of fixed assets 'al-C;Z
无形资产-专利权 Intangible assets - patent Zw }7vD0
无形资产-非专利技术 Intangible assets - industrial property and know-how F:\y#U6"J
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights `T mIrc
无形资产-商誉 Intangible assets - goodwill l\S..B
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无形资产减值准备 Impairment of intangible assets pIh@!C
长期待摊费用 Deferred assets MF& +4$q
未确认融资费用 Unrecognized finance fees c xX
其他长期资产 Other long term assets h[ t
OY
递延税款借项 Deferred assets debits
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应付票据 Notes payable H6~QSe0l
应付帐款 Trade creditors J${wU@_%
预收帐款 Adanvances from customers fc
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代销商品款 Consignment-in payables Sd{>(YWx~
其他应交款 Other payable to government {i=qx#2X?H
其他应付款 Other creditors ]CTu |
应付股利 Proposed dividends al^ yCoB
待转资产价值 Donated assets F35e/YfG
预计负债 Accrued liabilities =EIsqk^*
应付短期债券 Short-term debentures payable h5Z%|J>;0
其他流动负债 Other current liabilities / ]I]
预提费用 Accrued expenses DB?[h<^m
应付工资 Payroll payable x*_c'\F|
应付福利费 Welfare payable ]A_)&`"Cb
短期借款-抵押借款 Bank loans - Short term - pledged 643 O(0a
短期借款-信用借款 Bank loans - Short term - credit Lrz>00(*4
短期借款-担保借款 Bank loans - Short term - guaranteed {gJOc,U4b
一年内到期长期借款 Long term loans due within one year >0f5Mjug
一年内到期长期应付款 Long term payable due within one year c|I{U[(U
长期借款 Bank loans - Long term A
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应付债券-债券面值 Bond payable - Par value h88
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应付债券-债券溢价 Bond payable - Excess oW-luC+
应付债券-债券折价 Bond payable - Discount >SccoI
应付债券-应计利息 Bond payable - Accrued interest Qs~;?BH&
长期应付款 Long term payable thkL<
专项应付款 Specific payable fIFB"toiPE
其他长期负债 Other long term liabilities Um*{~=;u
应交税金-所得税 Tax payable - income tax br0gB3r
应交税金-增值税 Tax payable - VAT ~(FyGB}
应交税金-营业税 Tax payable - business tax 6W~F
nJI
应交税金-消费税 Tax payable - consumable tax R|Ykez!D
应交税金-其他 Tax payable - others y\ouIsI77
递延税款贷项 Deferred taxation credit 5<&<61[A
股本 Share capital l'$AmuGj
已归还投资 Investment returned iS02uVmBZ
利润分配-其他转入 Profit appropriation - other transfer in cA_v*`YL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3{
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fLPB *y6
利润分配-提取储备基金 Profit appropriation - reserve fund \+
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PF4Cs3m/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lQ@2s[
利润分配-利润归还投资 Profit appropriation - return investment by profit .O~)zMx
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IUI>/87u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8sE@?,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MT a.Ubs
期初未分配利润 Retained earnings, beginning of the year }`>u+iH#a
资本公积-股本溢价 Capital surplus - share premium I2D<~xP~2+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #Mi>f4T;
资本公积-接受现金捐赠 Capital surplus - cash donation tTC[^Dji
资本公积-股权投资准备 Capital surplus - investment reserve 27gK
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资本公积-拨款转入 Capital surplus - subsidiary , Lhgv1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E5.)ro=$
资本公积-其他 Capital surplus - others H
Z]'?&0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _G[5S-0 [
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e>Is$+[`7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .LdLm991,Y
盈余公积-储备基金 Surplus reserve - reserve fund YQ2ie>C8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund spgY &OI;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales 1 vi<@i,
主营业务成本 Cost of sales C$Ldz=d
主营业务税金及附加 Sales tax _ 4pBJOJQ6
营业费用 Operating expenses irpO(>LK
管理费用 General and administrative expenses 8%2*RKj
财务费用 Financial expenses HuCH`|v-
投资收益 Investment income mG\,T3/*
其他业务收入 Other operating income fq_ 6xs
营业外收入 Non-operating income )}vQ?n[:'
补贴收入 Subsidy income m?bb/o'B
其他业务支出 Other operating expenses F<
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营业外支出 Non-operating expenses ,Rz,[KI|
所得税 Income tax vY6eg IO
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