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 。 v@t*iDa?7
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现金 Cash in hand ~C!vfPC
银行存款 Cash in bank M;43F*
其他货币资金-外埠存款Other monetary assets - cash in other cities ?ST}0F00}
其他货币资金-银行本票 Other monetary assets - cashier‘s check -ZyFUGd%
其他货币资金-银行汇票 Other monetary assets - bank draft h0^V!.-5
其他货币资金-信用卡 Other monetary assets - credit cards ryn)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment ]7u8m[@
短期投资-股票投资 Investments - Short term - stocks z~VA#8>
短期投资-债券投资 Investments - Short term - bonds U.^)|IHW
短期投资-基金投资 Investments - Short term - funds v\MH;DW^Z
短期投资-其他投资 Investments - Short term - others m1[QD26
短期投资跌价准备 Provision for short-term investment GO?-z 0V
长期股权投资-股票投资 Long term equity investment - stocks %ri4nKGS
长期股权投资-其他股权投资 Long term equity investment - others VhW;=y>}
长期债券投资-债券投资 Long term securities investemnt - bonds 5W{>5.Arx)
长期债券投资-其他债权投资 Long term securities investment - others ;!~;05^iD
长期投资减值准备 Provision for long-term investment +tV(8h4
应收票据 Notes receivable |t]9RC.;7
应收股利 Dividends receivable QKP9*dz
应收利息 Interest receivable yZ!Eu#81
应收帐款 Trade debtors ASYUKh,h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f$Ap\(.
预付帐款 Prepayment 5r+0^UAO:J
应收补贴款 Allowance receivable Bw#ubQJ8}
其他应收款 Other debtors ,F-tvSc\Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;Q"F@v}18
其他流动资产 Other current assets Z?X$8o^Z
物资采购 Purchase @Op8^8$`
原材料 Raw materials !}3`Pl.(r
包装物 Packing materials Wig0OZj
低值易耗品 Low value consumbles Qrt8O7&('
材料成本差异 Material cost difference E%;'3Qykva
自制半成品 Self-manufactured goods PCLSY8N
库存商品 Finished goods FI/YJ@21
商品进销差价 Difference between purchase & sales of commodities xLD6A5n,[
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out `Eu(r]:W
受托代销商品 Consignment-in gP`!MlY@
分期收款发出商品 Goods on instalment sales asq/_`
存货跌价准备 Provision for obsolete stocks LNN:GD)>
待摊费用 Prepaid expenses I+CQ,Zuf
待处理流动资产损益 Unsettled G/L on current assets FSQ&J|O
待处理固定资产损益 Unsettled G/L on fixed assets V?
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委托贷款-本金 Consignment loan - principle EIYM0vls(
委托贷款-利息 Consignment loan - interest hv"toszj\
委托贷款-减值准备 Consignment loan - provision 1`}fbX;"m)
固定资产-房屋建筑物 Fixed assets - Buildings dI
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固定资产-机器设备 Fixed assets - Plant and machinery wU ; f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (O-)uC
固定资产-运输设备 Fixed assets - Automobiles dq8 /^1P
累计折旧 Accumulated depreciation b"Mq7&cf
固定资产减值准备 Impairment of fixed assets (k5DbP[
工程物资-专用材料 Project material - specific materials %'t~e?d!
工程物资-专用设备 Project material - specific equipment xk*3,J6BK
工程物资-预付大型设备款 Project material - prepaid for equipment V-cuG.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _$'Mx'IC=
在建工程 Construction in progress #w*pWD^
在建工程减值准备 Impairment of construction in progress J@GfO\
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固定资产清理 Disposal of fixed assets 9V66~Bf
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无形资产-专利权 Intangible assets - patent fD~!t 8J
无形资产-非专利技术 Intangible assets - industrial property and know-how !U#++Zig%
无形资产-商标权 Intangible assets - trademark rights 5i/E=D
无形资产-土地使用权 Intangible assets - land use rights _RW[]MN3*
无形资产-商誉 Intangible assets - goodwill 1SFKP$^
无形资产减值准备 Impairment of intangible assets I1myu Z
长期待摊费用 Deferred assets )a^Yor)o"
未确认融资费用 Unrecognized finance fees r$#G%FMv
其他长期资产 Other long term assets O|>1~^w
递延税款借项 Deferred assets debits |x6mkSf]ke
应付票据 Notes payable 0 `!Q-G7
应付帐款 Trade creditors =_'cG:=)
预收帐款 Adanvances from customers ~^^ey17
代销商品款 Consignment-in payables t>wxK
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其他应交款 Other payable to government &
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其他应付款 Other creditors +hg\DqO^M
应付股利 Proposed dividends [)3 U])w/
待转资产价值 Donated assets j&/.[?K
预计负债 Accrued liabilities mU=6"A0
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应付短期债券 Short-term debentures payable >jX
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其他流动负债 Other current liabilities nF'xV44"
预提费用 Accrued expenses 2\w=U,;(
应付工资 Payroll payable )zXyV]xe
应付福利费 Welfare payable lkfFAwnc
短期借款-抵押借款 Bank loans - Short term - pledged |nEVOy>'
短期借款-信用借款 Bank loans - Short term - credit {}pqxouE
短期借款-担保借款 Bank loans - Short term - guaranteed 1qC:3
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一年内到期长期借款 Long term loans due within one year >fye^Tx
一年内到期长期应付款 Long term payable due within one year }o^A^
长期借款 Bank loans - Long term -m160k3
应付债券-债券面值 Bond payable - Par value X[E
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应付债券-债券溢价 Bond payable - Excess v\Y}(fD
应付债券-债券折价 Bond payable - Discount ^V}R(gDu}s
应付债券-应计利息 Bond payable - Accrued interest }Hz-h4Z
长期应付款 Long term payable z`/.v&<>V
专项应付款 Specific payable !
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其他长期负债 Other long term liabilities A'(7V
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应交税金-所得税 Tax payable - income tax $G_Q`w=jM
应交税金-增值税 Tax payable - VAT VxN64;|=
应交税金-营业税 Tax payable - business tax c,q"}nE8w
应交税金-消费税 Tax payable - consumable tax e5ru:#P.p
应交税金-其他 Tax payable - others b#g
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递延税款贷项 Deferred taxation credit L)lQ&z?
股本 Share capital ^v!im\ r
已归还投资 Investment returned 8}, <e>q
利润分配-其他转入 Profit appropriation - other transfer in U+;>S$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZB[(Tv1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QP%kL
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利润分配-提取储备基金 Profit appropriation - reserve fund (s"iC:D6U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tQ~<i %;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 20VVOnDY
利润分配-利润归还投资 Profit appropriation - return investment by profit 5ttMua <G?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cVay=5].
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x48'1&m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iS"8X#[]N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u<]
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期初未分配利润 Retained earnings, beginning of the year *v
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资本公积-股本溢价 Capital surplus - share premium zBt`L,^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NQC3!=pQ}Y
资本公积-接受现金捐赠 Capital surplus - cash donation ZCQ<%f
资本公积-股权投资准备 Capital surplus - investment reserve 7':f_]
资本公积-拨款转入 Capital surplus - subsidiary Taf
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 85D^@{
资本公积-其他 Capital surplus - others gcg>Gjp
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k(EMp1[:nN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W7L+8LU;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {y
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盈余公积-储备基金 Surplus reserve - reserve fund |mxNUo-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .Z=Ce!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 't(}Rq@
主营业务收入 Sales rLJ[FqS
主营业务成本 Cost of sales !:"-:O}>=,
主营业务税金及附加 Sales tax a}KK{Vqo`
营业费用 Operating expenses xQJIM.
管理费用 General and administrative expenses dL_QX,X-]
财务费用 Financial expenses aDL)|>"Q
投资收益 Investment income TZ_rsj/t
其他业务收入 Other operating income $Z;B QJVH
营业外收入 Non-operating income AkrTfi4hC
补贴收入 Subsidy income Vkr`17`G
其他业务支出 Other operating expenses X>8-`p
营业外支出 Non-operating expenses TD
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所得税 Income tax 99e*]')A%
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