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 。 d{(Rs.GuP
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现金 Cash in hand 'd;aAG
银行存款 Cash in bank R`@7f$;wG
其他货币资金-外埠存款Other monetary assets - cash in other cities ^YfAsBs&
其他货币资金-银行本票 Other monetary assets - cashier‘s check vl|3WYA
其他货币资金-银行汇票 Other monetary assets - bank draft glKPjL *
其他货币资金-信用卡 Other monetary assets - credit cards E%stFyr9`/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;eO Ye3;c
其他货币资金-存出投资款 Other monetary assets - cash for investment Q&%gpa).W
短期投资-股票投资 Investments - Short term - stocks KBI1t$
短期投资-债券投资 Investments - Short term - bonds |8x_Av0
短期投资-基金投资 Investments - Short term - funds IF//bgk-
短期投资-其他投资 Investments - Short term - others XuZgyt"=r
短期投资跌价准备 Provision for short-term investment KVViTpZ
长期股权投资-股票投资 Long term equity investment - stocks '=Jz}F <
长期股权投资-其他股权投资 Long term equity investment - others #-R]HLW*
长期债券投资-债券投资 Long term securities investemnt - bonds I/v#!`L
长期债券投资-其他债权投资 Long term securities investment - others F^TOLwix
长期投资减值准备 Provision for long-term investment P>x88M
应收票据 Notes receivable 6O 2sa-{d
应收股利 Dividends receivable 4K4u]"1
应收利息 Interest receivable R_Bf JD.
应收帐款 Trade debtors A^0-%Ygl
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (>Pz3 7
预付帐款 Prepayment SL^%Zh/~
应收补贴款 Allowance receivable q?L*Luu+
其他应收款 Other debtors F0r5$Pl*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *|0W3uy\Y
其他流动资产 Other current assets CaoQPb*
物资采购 Purchase HJ!)&xT
原材料 Raw materials ;[Esop
包装物 Packing materials Y!|};
低值易耗品 Low value consumbles y6s/S.
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods a{?>F&vnU
库存商品 Finished goods Th~pju
商品进销差价 Difference between purchase & sales of commodities AJRiwP|H+
委托加工物资 Consigned processiong material gKIN* Od
委托代销商品 Consignment-out *1>T c,mb
受托代销商品 Consignment-in R9+f^o`W
分期收款发出商品 Goods on instalment sales O&">%aU1I
存货跌价准备 Provision for obsolete stocks : R8+jO
待摊费用 Prepaid expenses 'XSHl?+q
待处理流动资产损益 Unsettled G/L on current assets SBw'z(U
待处理固定资产损益 Unsettled G/L on fixed assets U?(,Z$:N
委托贷款-本金 Consignment loan - principle y>RqA*J
委托贷款-利息 Consignment loan - interest o9v9
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委托贷款-减值准备 Consignment loan - provision sn@)L ~$V
固定资产-房屋建筑物 Fixed assets - Buildings H@k$sZ.
固定资产-机器设备 Fixed assets - Plant and machinery A+3=OBpkW0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x_H"<-By
固定资产-运输设备 Fixed assets - Automobiles BTE&7/i21
累计折旧 Accumulated depreciation A{')
固定资产减值准备 Impairment of fixed assets HI)U6.'
工程物资-专用材料 Project material - specific materials mFIIqkUAL
工程物资-专用设备 Project material - specific equipment a$6pA@7}
工程物资-预付大型设备款 Project material - prepaid for equipment /J,&G:
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W*4!A\K
在建工程 Construction in progress _ `7[}M~
在建工程减值准备 Impairment of construction in progress _&xkj8O
固定资产清理 Disposal of fixed assets [|HQfTp$
无形资产-专利权 Intangible assets - patent \l 3M\$oS>
无形资产-非专利技术 Intangible assets - industrial property and know-how w Kz*)C
无形资产-商标权 Intangible assets - trademark rights e9B$"_ &2
无形资产-土地使用权 Intangible assets - land use rights [@s5v
无形资产-商誉 Intangible assets - goodwill F0Z cV>j}
无形资产减值准备 Impairment of intangible assets } x'o`GuUf
长期待摊费用 Deferred assets m(WVxVB
未确认融资费用 Unrecognized finance fees ^}GR!990
其他长期资产 Other long term assets T9'5V@
递延税款借项 Deferred assets debits l02aXxT)]
应付票据 Notes payable uRw%`J4H
应付帐款 Trade creditors q{)Q ?E
预收帐款 Adanvances from customers UX'tdB
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代销商品款 Consignment-in payables 061 f
其他应交款 Other payable to government i{>YQ
其他应付款 Other creditors u #7AB>wi{
应付股利 Proposed dividends sF#t{x/sW
待转资产价值 Donated assets "S&1J8D|
预计负债 Accrued liabilities OL#RkD
应付短期债券 Short-term debentures payable JhB$s
其他流动负债 Other current liabilities 'zTa]y]a
预提费用 Accrued expenses c-a;nAR
应付工资 Payroll payable ]PXpzruy
应付福利费 Welfare payable N{zou?+
短期借款-抵押借款 Bank loans - Short term - pledged 0'*'%Iga
短期借款-信用借款 Bank loans - Short term - credit );x[1*e
短期借款-担保借款 Bank loans - Short term - guaranteed oga0h'
一年内到期长期借款 Long term loans due within one year mHC36ba
一年内到期长期应付款 Long term payable due within one year mDU-;3OqF
长期借款 Bank loans - Long term RjX#pb
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 yAVt[+0
应付债券-债券折价 Bond payable - Discount ~3m}
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应付债券-应计利息 Bond payable - Accrued interest h$fC/Juit
长期应付款 Long term payable HC ?XNR&
专项应付款 Specific payable pJwy~ L
其他长期负债 Other long term liabilities H\e<fi%Q
应交税金-所得税 Tax payable - income tax 7PI|~Ifi
应交税金-增值税 Tax payable - VAT G{oM2`c'#8
应交税金-营业税 Tax payable - business tax Ad`jV_z
应交税金-消费税 Tax payable - consumable tax h'G8@j;
应交税金-其他 Tax payable - others 90)rOD1B
递延税款贷项 Deferred taxation credit Z7R+'OC
股本 Share capital fBt7#Tc=U
已归还投资 Investment returned OAz-w
利润分配-其他转入 Profit appropriation - other transfer in ::kpAE]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V?cUQghHg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /d-7n|#E
利润分配-提取储备基金 Profit appropriation - reserve fund Cqk6I gw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sFxciCpN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r7p>`>_Q\
利润分配-利润归还投资 Profit appropriation - return investment by profit K?+Rq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends bpeWK&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _26F[R1><~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RpY#_\^hI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \<A@Nf"
期初未分配利润 Retained earnings, beginning of the year PK*
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资本公积-股本溢价 Capital surplus - share premium 1{S"
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;q$O^r~
资本公积-接受现金捐赠 Capital surplus - cash donation jVu3 !{}
资本公积-股权投资准备 Capital surplus - investment reserve o,RLaS,BK'
资本公积-拨款转入 Capital surplus - subsidiary nS1D&;#Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !xK`:[B
资本公积-其他 Capital surplus - others JEes'H}Y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nEm+cHHo?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,!4(B1@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #VEHyz 6P
盈余公积-储备基金 Surplus reserve - reserve fund ]={{$}8.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wc$1Re{z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hw&R.F
主营业务收入 Sales izi=`;=D^
主营业务成本 Cost of sales ToVm]zPOUt
主营业务税金及附加 Sales tax %/&?t`%H
营业费用 Operating expenses )/9/p17:xu
管理费用 General and administrative expenses L1k_AC1.M
财务费用 Financial expenses AHhck?M^
投资收益 Investment income ~dK)U*Q
其他业务收入 Other operating income QY<2i-A
营业外收入 Non-operating income
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补贴收入 Subsidy income f+huhJS5
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其他业务支出 Other operating expenses L[*Xrp;/&
营业外支出 Non-operating expenses HIi5kv]}|
所得税 Income tax U.G** v
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