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 。 4f+Ke*^[RA
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现金 Cash in hand &e{&<ZVR
银行存款 Cash in bank H~&'`h1
其他货币资金-外埠存款Other monetary assets - cash in other cities .nnAI@7E
其他货币资金-银行本票 Other monetary assets - cashier‘s check >A6lX)
其他货币资金-银行汇票 Other monetary assets - bank draft zc_3\N
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit X#fI$9a
其他货币资金-存出投资款 Other monetary assets - cash for investment dCBJV
短期投资-股票投资 Investments - Short term - stocks z\a#"2(G.
短期投资-债券投资 Investments - Short term - bonds j`bOJTBE
短期投资-基金投资 Investments - Short term - funds FRr<K^M
短期投资-其他投资 Investments - Short term - others 1*s Lj#
短期投资跌价准备 Provision for short-term investment g]S.u8K8m
长期股权投资-股票投资 Long term equity investment - stocks 8AK#bna~-
长期股权投资-其他股权投资 Long term equity investment - others ?6|EAKJ`lK
长期债券投资-债券投资 Long term securities investemnt - bonds !GO4cbdQ
长期债券投资-其他债权投资 Long term securities investment - others MCvjdc3:
长期投资减值准备 Provision for long-term investment Ha<(~qf
应收票据 Notes receivable ^#Shs^#
应收股利 Dividends receivable p AD@oPC
应收利息 Interest receivable <7qM;)g
应收帐款 Trade debtors 0I,-1o|s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors r'j*f"uAm
预付帐款 Prepayment a`}HFHm\2,
应收补贴款 Allowance receivable z5?xmffB
其他应收款 Other debtors ,JR7N_"I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z}Q54,9m
其他流动资产 Other current assets |zSkQ_?54
物资采购 Purchase AV?*r-vWL.
原材料 Raw materials
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包装物 Packing materials ke/QFN-`
低值易耗品 Low value consumbles %@LVoP!@!
材料成本差异 Material cost difference (URWicaB
自制半成品 Self-manufactured goods KV Mm<]Z
库存商品 Finished goods SOd(& >
商品进销差价 Difference between purchase & sales of commodities &BP%~
委托加工物资 Consigned processiong material IRLT-
委托代销商品 Consignment-out 9R!.U\sq
受托代销商品 Consignment-in ;s{rJG{inG
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks '/mwXvl
待摊费用 Prepaid expenses v~j
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待处理流动资产损益 Unsettled G/L on current assets `CO?} rW
待处理固定资产损益 Unsettled G/L on fixed assets b}Jcj
委托贷款-本金 Consignment loan - principle wj5{f5 RWV
委托贷款-利息 Consignment loan - interest vU::dr
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings Y~,N,>nITu
固定资产-机器设备 Fixed assets - Plant and machinery -(dc1?COi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +Bgy@.a?
固定资产-运输设备 Fixed assets - Automobiles P@)zNik[
累计折旧 Accumulated depreciation E`BL3+k Q
固定资产减值准备 Impairment of fixed assets Z{|wjZb(
工程物资-专用材料 Project material - specific materials ]wZG4A
工程物资-专用设备 Project material - specific equipment -B'<*
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工程物资-预付大型设备款 Project material - prepaid for equipment Fq:BRgCE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %kUIIHV}
在建工程 Construction in progress nF]lSg&]X
在建工程减值准备 Impairment of construction in progress ^2=11
固定资产清理 Disposal of fixed assets dG\dGSZ\
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无形资产-专利权 Intangible assets - patent D >$9(
无形资产-非专利技术 Intangible assets - industrial property and know-how d=`hFwD9
无形资产-商标权 Intangible assets - trademark rights J'W6NitMr
无形资产-土地使用权 Intangible assets - land use rights 2+50ezsId
无形资产-商誉 Intangible assets - goodwill id'E_]r
无形资产减值准备 Impairment of intangible assets R!5j1hMN`
长期待摊费用 Deferred assets *Mk5*_
未确认融资费用 Unrecognized finance fees mGb,oj7l
其他长期资产 Other long term assets p{gJVP#l'Z
递延税款借项 Deferred assets debits zyTeF~_
应付票据 Notes payable A@4sb
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应付帐款 Trade creditors f!AcBfaLr
预收帐款 Adanvances from customers bkTk:-L5:
代销商品款 Consignment-in payables ]hRCB=G
其他应交款 Other payable to government @p~f*b4H?
其他应付款 Other creditors :+06M@
应付股利 Proposed dividends `Zh
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待转资产价值 Donated assets 6B'd]Fe
预计负债 Accrued liabilities VXX7Y?!
应付短期债券 Short-term debentures payable }f45>@uMW
其他流动负债 Other current liabilities hj[&.w
预提费用 Accrued expenses ;W 16Hr Z
应付工资 Payroll payable SHWD@WLE4
应付福利费 Welfare payable \iVb;7r)9:
短期借款-抵押借款 Bank loans - Short term - pledged 4Qwv:4La
短期借款-信用借款 Bank loans - Short term - credit j
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短期借款-担保借款 Bank loans - Short term - guaranteed ky R=U`OW
一年内到期长期借款 Long term loans due within one year Qu]F<H*Y|
一年内到期长期应付款 Long term payable due within one year gqw
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长期借款 Bank loans - Long term l1 Nr5PT
应付债券-债券面值 Bond payable - Par value U~H]w,^
应付债券-债券溢价 Bond payable - Excess _!_%Afz
应付债券-债券折价 Bond payable - Discount l<X8Ooan#{
应付债券-应计利息 Bond payable - Accrued interest v@n
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长期应付款 Long term payable !Z(3dtUy
专项应付款 Specific payable cqXP} 5
其他长期负债 Other long term liabilities 6)5Akyz4V
应交税金-所得税 Tax payable - income tax m}`!FaB #
应交税金-增值税 Tax payable - VAT \?EnTu.
应交税金-营业税 Tax payable - business tax /fh[_!qN
应交税金-消费税 Tax payable - consumable tax -aSj-
应交税金-其他 Tax payable - others m6+4}= Cn
递延税款贷项 Deferred taxation credit
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股本 Share capital a>6@1liT
已归还投资 Investment returned ,.6)y1!
利润分配-其他转入 Profit appropriation - other transfer in |
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 85gdmla@9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C[c^zn
利润分配-提取储备基金 Profit appropriation - reserve fund V
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h=*eOxR"4^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0*y|k1
利润分配-利润归还投资 Profit appropriation - return investment by profit 0[L)`7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^(79SOZC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MeCHn2zwB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *gGL5<%T:
期初未分配利润 Retained earnings, beginning of the year u"hv
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资本公积-股本溢价 Capital surplus - share premium 'jn
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n.L/Xp
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资本公积-接受现金捐赠 Capital surplus - cash donation &GKtD)
资本公积-股权投资准备 Capital surplus - investment reserve A*x3O%zH
资本公积-拨款转入 Capital surplus - subsidiary ?hfyQhR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w%' 8bH!
资本公积-其他 Capital surplus - others |g)/6jG<-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N Ftmus
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M?[~_0_J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?mq<#/qb
盈余公积-储备基金 Surplus reserve - reserve fund sR;^7(f!m
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment .G/>X%X
主营业务收入 Sales <0sT
主营业务成本 Cost of sales "~+?xke5z
主营业务税金及附加 Sales tax x9Oo.[
营业费用 Operating expenses D:Rr|m0Tk
管理费用 General and administrative expenses
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财务费用 Financial expenses CT2L }5L&
投资收益 Investment income F'Lav?^
其他业务收入 Other operating income U
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营业外收入 Non-operating income **KkPjAO?
补贴收入 Subsidy income Ew, 1*WK!
其他业务支出 Other operating expenses *h9S\Pv>j
营业外支出 Non-operating expenses ?yN
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所得税 Income tax nm}wdel"
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