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 。 @gm!D`YL
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现金 Cash in hand 8!7`F.BX
银行存款 Cash in bank ^6 \@$
其他货币资金-外埠存款Other monetary assets - cash in other cities f&C]}P
其他货币资金-银行本票 Other monetary assets - cashier‘s check oC(.u ?
其他货币资金-银行汇票 Other monetary assets - bank draft Sh 7ob2
其他货币资金-信用卡 Other monetary assets - credit cards &M2fcw?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `6o5[2V
其他货币资金-存出投资款 Other monetary assets - cash for investment gr4JaV
短期投资-股票投资 Investments - Short term - stocks C.+:FY.H
短期投资-债券投资 Investments - Short term - bonds h~k+!\
短期投资-基金投资 Investments - Short term - funds 6jz~q~
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短期投资-其他投资 Investments - Short term - others Zu/1:8x
短期投资跌价准备 Provision for short-term investment &e5,\TQ
长期股权投资-股票投资 Long term equity investment - stocks O
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长期股权投资-其他股权投资 Long term equity investment - others .a}!!\@
长期债券投资-债券投资 Long term securities investemnt - bonds -p f9Wk
长期债券投资-其他债权投资 Long term securities investment - others -m Sf`1l0
长期投资减值准备 Provision for long-term investment 6KKQ)DNu_
应收票据 Notes receivable IUQYoKz4}A
应收股利 Dividends receivable mlbSs_LT^
应收利息 Interest receivable Ikgia:/-Z
应收帐款 Trade debtors r[
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =
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预付帐款 Prepayment xWKUti i
应收补贴款 Allowance receivable >@q4Uez
其他应收款 Other debtors saR9_
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BzI(
其他流动资产 Other current assets -FQS5Zb.!
物资采购 Purchase p.!p6ve){
原材料 Raw materials {e83 A/{
包装物 Packing materials {EVHkQ+o
低值易耗品 Low value consumbles ;ZR^9%+y9
材料成本差异 Material cost difference N-}|!pqb
自制半成品 Self-manufactured goods I.)9:7
库存商品 Finished goods h
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商品进销差价 Difference between purchase & sales of commodities #v:A-u
委托加工物资 Consigned processiong material H:X(><J
委托代销商品 Consignment-out P'oY+#
受托代销商品 Consignment-in &F|Wk,y
分期收款发出商品 Goods on instalment sales 0Y/k/)Ul]
存货跌价准备 Provision for obsolete stocks XI;F=r}'
待摊费用 Prepaid expenses -d6PXf5
待处理流动资产损益 Unsettled G/L on current assets N1X;&qZDd
待处理固定资产损益 Unsettled G/L on fixed assets Q@.%^1Mp
委托贷款-本金 Consignment loan - principle dlc'=M
委托贷款-利息 Consignment loan - interest K=!?gd!Vw
委托贷款-减值准备 Consignment loan - provision 'o-J)+oa
固定资产-房屋建筑物 Fixed assets - Buildings Is}?:ET
固定资产-机器设备 Fixed assets - Plant and machinery 5z"[{#/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;
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固定资产-运输设备 Fixed assets - Automobiles c_syJ<
累计折旧 Accumulated depreciation ?)FY7[x.
固定资产减值准备 Impairment of fixed assets k:CSH{ s5{
工程物资-专用材料 Project material - specific materials I7jIA>ZZi
工程物资-专用设备 Project material - specific equipment W29GM -,K
工程物资-预付大型设备款 Project material - prepaid for equipment v#$}3+KVC
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ph@2[rUp
在建工程 Construction in progress A9M/n^61
在建工程减值准备 Impairment of construction in progress &Y$)s<u8.
固定资产清理 Disposal of fixed assets *jo1?
无形资产-专利权 Intangible assets - patent "nC
=.5/$
无形资产-非专利技术 Intangible assets - industrial property and know-how @v n%
无形资产-商标权 Intangible assets - trademark rights ;Yn_*M/*
无形资产-土地使用权 Intangible assets - land use rights jx8hh}C
无形资产-商誉 Intangible assets - goodwill \`WAG>'l
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无形资产减值准备 Impairment of intangible assets vjYG>YhV
长期待摊费用 Deferred assets 8 Tm/gzx
未确认融资费用 Unrecognized finance fees $EP
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其他长期资产 Other long term assets vQDkZ
递延税款借项 Deferred assets debits ^j]"5@f
应付票据 Notes payable =8x-+u5}rK
应付帐款 Trade creditors 73(5.'F
预收帐款 Adanvances from customers BaE}|4
代销商品款 Consignment-in payables zjwo"6c>
其他应交款 Other payable to government
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其他应付款 Other creditors )LE#SGJP
应付股利 Proposed dividends o)Nm5g
待转资产价值 Donated assets $ 7uxReFZR
预计负债 Accrued liabilities B-aJn8>/
应付短期债券 Short-term debentures payable 2Jn?'76`
其他流动负债 Other current liabilities ,\E5et4
预提费用 Accrued expenses ceNJXK
应付工资 Payroll payable (r$QQO)/
应付福利费 Welfare payable JL&ni]m
短期借款-抵押借款 Bank loans - Short term - pledged RUlJP
短期借款-信用借款 Bank loans - Short term - credit }t5pz[zl
短期借款-担保借款 Bank loans - Short term - guaranteed q<?r5H5
一年内到期长期借款 Long term loans due within one year ;q" ,Bs
一年内到期长期应付款 Long term payable due within one year }o9(Q8
长期借款 Bank loans - Long term PoRL35
应付债券-债券面值 Bond payable - Par value @!s(Zkpev
应付债券-债券溢价 Bond payable - Excess r2>y
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应付债券-债券折价 Bond payable - Discount ]e]hA@4
应付债券-应计利息 Bond payable - Accrued interest Gm'Ch}E
长期应付款 Long term payable v@
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专项应付款 Specific payable ~n!7 ?4%U
其他长期负债 Other long term liabilities QD*(wj
应交税金-所得税 Tax payable - income tax [:-o;K\.-a
应交税金-增值税 Tax payable - VAT ru1FJ{n
应交税金-营业税 Tax payable - business tax DwH=ln=
应交税金-消费税 Tax payable - consumable tax C**kJ
应交税金-其他 Tax payable - others o$bD?Zn
递延税款贷项 Deferred taxation credit Q4&<RWbT^
股本 Share capital qAR}D~ t
已归还投资 Investment returned K6z-brvw"
利润分配-其他转入 Profit appropriation - other transfer in 0Kenyn4 ?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >rzpYc'~w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5}_DyoV
利润分配-提取储备基金 Profit appropriation - reserve fund 2[$` ]{U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YM]Z
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7(bE;(4
利润分配-利润归还投资 Profit appropriation - return investment by profit Q5
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends _K|513I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a+{95"4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ppo\cy;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RBM4_L
期初未分配利润 Retained earnings, beginning of the year OL)M`eVQ'
资本公积-股本溢价 Capital surplus - share premium [:\8Ug8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^)|1T#Tz
资本公积-接受现金捐赠 Capital surplus - cash donation 7q,M2v;
资本公积-股权投资准备 Capital surplus - investment reserve JIyIQg'5i
资本公积-拨款转入 Capital surplus - subsidiary @Xe[5T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `jB2'
资本公积-其他 Capital surplus - others >QM$
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *ocbV`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6sp?'GO`~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [sH[bmLR
盈余公积-储备基金 Surplus reserve - reserve fund dLI`\e<r&[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _w>9Z>PR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w/m~#`a
主营业务收入 Sales XDi[Iyj
主营业务成本 Cost of sales 1u0NG)*f
主营业务税金及附加 Sales tax r)Sw
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营业费用 Operating expenses =1Mh%/y
管理费用 General and administrative expenses g>*t"Rf:
财务费用 Financial expenses a7UfRG
投资收益 Investment income }];_ug*
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其他业务收入 Other operating income NP*M#3$[
营业外收入 Non-operating income Skd,=r
补贴收入 Subsidy income mf)o1O&B
其他业务支出 Other operating expenses sw715"L
营业外支出 Non-operating expenses 'F@#.Op`
所得税 Income tax ~
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