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 。 'L7.a'
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现金 Cash in hand ?2agU
银行存款 Cash in bank XPSWAp)
其他货币资金-外埠存款Other monetary assets - cash in other cities Nsy.!,!c
其他货币资金-银行本票 Other monetary assets - cashier‘s check %r!-*p<i|
其他货币资金-银行汇票 Other monetary assets - bank draft G"(!5+DLy
其他货币资金-信用卡 Other monetary assets - credit cards ?6gI8K6X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit KA7nncg;,
其他货币资金-存出投资款 Other monetary assets - cash for investment w;O '6"
短期投资-股票投资 Investments - Short term - stocks 2TO1i0
短期投资-债券投资 Investments - Short term - bonds Y-9F*8<
短期投资-基金投资 Investments - Short term - funds Ex{]<6UAu
短期投资-其他投资 Investments - Short term - others #';r 0?
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短期投资跌价准备 Provision for short-term investment *%.*vPJ
长期股权投资-股票投资 Long term equity investment - stocks ]H*=Z:riu
长期股权投资-其他股权投资 Long term equity investment - others =>Efrma
长期债券投资-债券投资 Long term securities investemnt - bonds "=)`*"rr
长期债券投资-其他债权投资 Long term securities investment - others 9hQ{r 2
长期投资减值准备 Provision for long-term investment j
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应收票据 Notes receivable 7Udr~0_)
应收股利 Dividends receivable %vI
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应收利息 Interest receivable NoT oLt\
应收帐款 Trade debtors b?l\QMvi
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors qp8;=Nfa
预付帐款 Prepayment ^B7Aam
应收补贴款 Allowance receivable idQr^{
其他应收款 Other debtors yWy9IWI["
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;3
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其他流动资产 Other current assets uu:BN0
物资采购 Purchase
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原材料 Raw materials ftbu:RtK^^
包装物 Packing materials wS*UXF&f
低值易耗品 Low value consumbles S!uyplYKF
材料成本差异 Material cost difference 2zAS
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自制半成品 Self-manufactured goods QHeUpJ/^
库存商品 Finished goods asb")NfIm
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material fjf\/%
委托代销商品 Consignment-out 6 [IiJhVL
受托代销商品 Consignment-in *Co+UJjT
分期收款发出商品 Goods on instalment sales g~
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存货跌价准备 Provision for obsolete stocks z]pH'c39
待摊费用 Prepaid expenses _F$?Z
待处理流动资产损益 Unsettled G/L on current assets y_w4ei
待处理固定资产损益 Unsettled G/L on fixed assets on~rrSK
委托贷款-本金 Consignment loan - principle is,_r(S
委托贷款-利息 Consignment loan - interest Xg"=,j2
委托贷款-减值准备 Consignment loan - provision .Q7z<Q
固定资产-房屋建筑物 Fixed assets - Buildings gs'(px
固定资产-机器设备 Fixed assets - Plant and machinery eG<32$I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Y,{X v
固定资产-运输设备 Fixed assets - Automobiles /h;X1Htx}
累计折旧 Accumulated depreciation MQ01!Y[q_7
固定资产减值准备 Impairment of fixed assets -Rmz`yOq}
工程物资-专用材料 Project material - specific materials r
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工程物资-专用设备 Project material - specific equipment 9ItsK
工程物资-预付大型设备款 Project material - prepaid for equipment 3;&N3:,X
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G'%mmA\
在建工程 Construction in progress Tg[+K+ b
在建工程减值准备 Impairment of construction in progress r'j*f"uAm
固定资产清理 Disposal of fixed assets +=*ZH
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无形资产-专利权 Intangible assets - patent Y|Z*|c.4OK
无形资产-非专利技术 Intangible assets - industrial property and know-how $WDa}~j~^
无形资产-商标权 Intangible assets - trademark rights [b`k\~N4r
无形资产-土地使用权 Intangible assets - land use rights |zSkQ_?54
无形资产-商誉 Intangible assets - goodwill AV?*r-vWL.
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets ke/QFN-`
未确认融资费用 Unrecognized finance fees arnu|paw
其他长期资产 Other long term assets 3SDw-k
递延税款借项 Deferred assets debits ibh!8" [
应付票据 Notes payable m}k rG
应付帐款 Trade creditors n-uoY<;hp
预收帐款 Adanvances from customers `.@N9+Aj
代销商品款 Consignment-in payables |[0|j/V%O
其他应交款 Other payable to government ;s{rJG{inG
其他应付款 Other creditors ZT!DTb
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应付股利 Proposed dividends '/mwXvl
待转资产价值 Donated assets `6'fX[j5
预计负债 Accrued liabilities ]
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应付短期债券 Short-term debentures payable z.FO6y6L
其他流动负债 Other current liabilities 7JjTm^bu
预提费用 Accrued expenses ) "'J]6
应付工资 Payroll payable r'"H8>UZ%
应付福利费 Welfare payable &R2 5J$
短期借款-抵押借款 Bank loans - Short term - pledged ~ u jY+{
短期借款-信用借款 Bank loans - Short term - credit 'z@(,5
短期借款-担保借款 Bank loans - Short term - guaranteed mI-$4st]
一年内到期长期借款 Long term loans due within one year (c_E*>c)
一年内到期长期应付款 Long term payable due within one year v. !L:1@I.
长期借款 Bank loans - Long term R'He(x
应付债券-债券面值 Bond payable - Par value JpN+'/
应付债券-债券溢价 Bond payable - Excess XfharJ_b
应付债券-债券折价 Bond payable - Discount 2 g,UdG
应付债券-应计利息 Bond payable - Accrued interest 7aS`SF
长期应付款 Long term payable E`$d!7O
专项应付款 Specific payable V|Smk;G
其他长期负债 Other long term liabilities Bf.@B0\
应交税金-所得税 Tax payable - income tax SD |5v*
应交税金-增值税 Tax payable - VAT Ahm*_E2E
应交税金-营业税 Tax payable - business tax ><+wH b
应交税金-消费税 Tax payable - consumable tax ;BsyN[bF
应交税金-其他 Tax payable - others w(0's'
递延税款贷项 Deferred taxation credit }}@xx&
股本 Share capital XI@;;>D1=U
已归还投资 Investment returned }9=VhC%J
利润分配-其他转入 Profit appropriation - other transfer in Z)?B5FF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (V5_q,2
利润分配-提取储备基金 Profit appropriation - reserve fund M, f6UYo=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %8s$l'Q;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yalT6
利润分配-利润归还投资 Profit appropriation - return investment by profit I'm.+(1m,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Dm2&}{&K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qf-0 | w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]hRCB=G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jt=%oa
期初未分配利润 Retained earnings, beginning of the year eT0Y
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资本公积-股本溢价 Capital surplus - share premium ye4
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A&XI1. j6
资本公积-接受现金捐赠 Capital surplus - cash donation 7M9Ey29f
资本公积-股权投资准备 Capital surplus - investment reserve DAa??/,x7
资本公积-拨款转入 Capital surplus - subsidiary yz.a Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `saDeur#X
资本公积-其他 Capital surplus - others DvhJkdLB>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <A"[Wk
盈余公积-储备基金 Surplus reserve - reserve fund RDGefxv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CEzwI _
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =MMU(0 E
主营业务收入 Sales
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主营业务成本 Cost of sales H}vq2 |MN
主营业务税金及附加 Sales tax a*/%EP3
营业费用 Operating expenses `3GYV|LeQ
管理费用 General and administrative expenses vf^`'
财务费用 Financial expenses ;tg9$P<85
投资收益 Investment income I8M^]+c
其他业务收入 Other operating income 20h+^R3{Z
营业外收入 Non-operating income 4TX~]tEyky
补贴收入 Subsidy income IHC
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其他业务支出 Other operating expenses rW),xfo0
营业外支出 Non-operating expenses 1!/WC.0
所得税 Income tax nz+k ,
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