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 。 dj4a)p|YN
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现金 Cash in hand a<]vHC7
银行存款 Cash in bank #)i+'L8
其他货币资金-外埠存款Other monetary assets - cash in other cities (WP^}V5
其他货币资金-银行本票 Other monetary assets - cashier‘s check {iCX?Sb
其他货币资金-银行汇票 Other monetary assets - bank draft }jP/XO1f
其他货币资金-信用卡 Other monetary assets - credit cards 4H@7t,>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IFZw54
其他货币资金-存出投资款 Other monetary assets - cash for investment ~ 588md :
短期投资-股票投资 Investments - Short term - stocks ynf!1!4
短期投资-债券投资 Investments - Short term - bonds 2|(lKFkQ
短期投资-基金投资 Investments - Short term - funds 0bD\`Jiv,
短期投资-其他投资 Investments - Short term - others bYX.4(R
短期投资跌价准备 Provision for short-term investment R:ecLbC
长期股权投资-股票投资 Long term equity investment - stocks /n:Q>8^n'W
长期股权投资-其他股权投资 Long term equity investment - others J l{My^I5
长期债券投资-债券投资 Long term securities investemnt - bonds 32y 9r z
长期债券投资-其他债权投资 Long term securities investment - others W^c /l*>v
长期投资减值准备 Provision for long-term investment P)hGe3
应收票据 Notes receivable !w0=&/Y{R
应收股利 Dividends receivable ]r%fAmj
应收利息 Interest receivable dDAl n+
应收帐款 Trade debtors U'~]^F%eyu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DMSC(Sz
预付帐款 Prepayment e~9g~k]s
应收补贴款 Allowance receivable 0zsmZ]b5E
其他应收款 Other debtors [r9HYju=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gR_Exs'K
其他流动资产 Other current assets B?e]
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物资采购 Purchase sXT8jLIf
原材料 Raw materials 7{k?"NF
包装物 Packing materials OB^j
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低值易耗品 Low value consumbles ux17q>G
材料成本差异 Material cost difference ?(}~[
自制半成品 Self-manufactured goods SLH;iqPT
库存商品 Finished goods !CY*SGO
商品进销差价 Difference between purchase & sales of commodities 79k+R9m
委托加工物资 Consigned processiong material (h[.
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委托代销商品 Consignment-out y@AUSh;
受托代销商品 Consignment-in W@%g_V}C*
分期收款发出商品 Goods on instalment sales JL<<EPC
存货跌价准备 Provision for obsolete stocks *iyc,f^w
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets V@EyU/VJ
待处理固定资产损益 Unsettled G/L on fixed assets 7<K=G2_:
委托贷款-本金 Consignment loan - principle H
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委托贷款-利息 Consignment loan - interest 10GU2a$0"$
委托贷款-减值准备 Consignment loan - provision ER}5`*X{
固定资产-房屋建筑物 Fixed assets - Buildings 1CJAFi>%D
固定资产-机器设备 Fixed assets - Plant and machinery u?>8`]r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?+%bEZ`
固定资产-运输设备 Fixed assets - Automobiles 9A|9:OdG1
累计折旧 Accumulated depreciation )wdd"*hv
固定资产减值准备 Impairment of fixed assets a1Q W0d
工程物资-专用材料 Project material - specific materials [ L
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工程物资-专用设备 Project material - specific equipment WD*z..`
工程物资-预付大型设备款 Project material - prepaid for equipment Um*
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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 QBfo=9[=e
在建工程 Construction in progress Sogt?]HB$
在建工程减值准备 Impairment of construction in progress sWKdqs
固定资产清理 Disposal of fixed assets |1e//*
无形资产-专利权 Intangible assets - patent k@gQY _
无形资产-非专利技术 Intangible assets - industrial property and know-how &]A0=h2{P*
无形资产-商标权 Intangible assets - trademark rights 41Ab,
无形资产-土地使用权 Intangible assets - land use rights i.KRw6
无形资产-商誉 Intangible assets - goodwill "x0KiIoPk
无形资产减值准备 Impairment of intangible assets KYl!Iw67d
长期待摊费用 Deferred assets K*p3#iB
未确认融资费用 Unrecognized finance fees [d
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其他长期资产 Other long term assets Y'#uZA3KA
递延税款借项 Deferred assets debits OsRizcgdA
应付票据 Notes payable h}DKFrHW;-
应付帐款 Trade creditors 8,e%=7h_e
预收帐款 Adanvances from customers &;<'AF
代销商品款 Consignment-in payables X/m
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其他应交款 Other payable to government .*J /F$
其他应付款 Other creditors k/BlkjlNE
应付股利 Proposed dividends 1qm*#4x
待转资产价值 Donated assets h2i1w^f
预计负债 Accrued liabilities 4[Wwm
应付短期债券 Short-term debentures payable R D?52\
其他流动负债 Other current liabilities CW.T`F
预提费用 Accrued expenses ~]'yUd1gSZ
应付工资 Payroll payable vY,D02EMw
应付福利费 Welfare payable "g!ek3w(
短期借款-抵押借款 Bank loans - Short term - pledged 7*He 8G[W
短期借款-信用借款 Bank loans - Short term - credit \Xr*1DI<
短期借款-担保借款 Bank loans - Short term - guaranteed PSyUC#;
一年内到期长期借款 Long term loans due within one year YgjN*8w\
一年内到期长期应付款 Long term payable due within one year M)H*$!x}>
长期借款 Bank loans - Long term +Y$EZL.A
应付债券-债券面值 Bond payable - Par value ,3!4
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应付债券-债券溢价 Bond payable - Excess |=V~CQ]
应付债券-债券折价 Bond payable - Discount +
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应付债券-应计利息 Bond payable - Accrued interest g0-rQA
长期应付款 Long term payable b"B:DDw00
专项应付款 Specific payable zw iS%-F
其他长期负债 Other long term liabilities ~m
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应交税金-所得税 Tax payable - income tax HuQdQ*Q
应交税金-增值税 Tax payable - VAT QUh`
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应交税金-营业税 Tax payable - business tax .nEiYS|T
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others Dt iM}=:
递延税款贷项 Deferred taxation credit e{
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股本 Share capital @Qp#Tg<'
已归还投资 Investment returned 2(Aw
利润分配-其他转入 Profit appropriation - other transfer in s=556
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x@[6u
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qd>\{$N
利润分配-提取储备基金 Profit appropriation - reserve fund nyBT4e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I~;H'7|e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jX^_(Kg
利润分配-利润归还投资 Profit appropriation - return investment by profit wxT(ktE
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6&
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eo.B0NZsF
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wyXQP+9G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8# x7q>?
期初未分配利润 Retained earnings, beginning of the year {i}E)Np
资本公积-股本溢价 Capital surplus - share premium oArJ%Y>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {kr14l*2
资本公积-接受现金捐赠 Capital surplus - cash donation q1m{G1W
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资本公积-股权投资准备 Capital surplus - investment reserve Pw5[X5.DX
资本公积-拨款转入 Capital surplus - subsidiary 2IUd?i3~l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MIb[}w=
资本公积-其他 Capital surplus - others p+dOw#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q>5j (,6F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }]JHY P\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xV=Tmu6l
盈余公积-储备基金 Surplus reserve - reserve fund {-%8RSK=<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iq,
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment .N`*jT
主营业务收入 Sales *kEzGgTzoS
主营业务成本 Cost of sales *%E\mu,,c
主营业务税金及附加 Sales tax 2waPNb|
营业费用 Operating expenses c5:X$k\
管理费用 General and administrative expenses 4yjIR?
财务费用 Financial expenses Xg*](>/\,
投资收益 Investment income 8IE^u<H(:
其他业务收入 Other operating income @7KG0<]h
营业外收入 Non-operating income qB&Je$_uh
补贴收入 Subsidy income e+MQmWA'F
其他业务支出 Other operating expenses 5G$
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营业外支出 Non-operating expenses ZDov2W
所得税 Income tax [AA}P/iW
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