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 。 P_.AqEH
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现金 Cash in hand #aE>-81SS&
银行存款 Cash in bank fM(~>(q&
其他货币资金-外埠存款Other monetary assets - cash in other cities p$Floubh]
其他货币资金-银行本票 Other monetary assets - cashier‘s check I 6L3M\+-
其他货币资金-银行汇票 Other monetary assets - bank draft e=[@HVr
其他货币资金-信用卡 Other monetary assets - credit cards 2=VFUR 8
其他货币资金-信用证保证金 Other monetary assets - L/C deposit OgzKX>N`A
其他货币资金-存出投资款 Other monetary assets - cash for investment A^\g]rmK
短期投资-股票投资 Investments - Short term - stocks 12tAx3p
短期投资-债券投资 Investments - Short term - bonds @"aqnj>+
短期投资-基金投资 Investments - Short term - funds ~bw=;xF{3
短期投资-其他投资 Investments - Short term - others /.t1Ow
短期投资跌价准备 Provision for short-term investment }Am5b@g"$Y
长期股权投资-股票投资 Long term equity investment - stocks |Rm_8n%m
长期股权投资-其他股权投资 Long term equity investment - others #9HX"<5
长期债券投资-债券投资 Long term securities investemnt - bonds g6OPYUPg
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment :8A@4vMS)?
应收票据 Notes receivable 2r@9|}La
应收股利 Dividends receivable M'pIAm1p
应收利息 Interest receivable rG%8ugap
应收帐款 Trade debtors T^#d\2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Wo5%@C#M
预付帐款 Prepayment \9R=fA1 8
应收补贴款 Allowance receivable G4\|bwh
其他应收款 Other debtors 8\+DSA
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u Vo"_c w
其他流动资产 Other current assets -'^:+FU
物资采购 Purchase -\25&m!+
原材料 Raw materials @z`eqG,']
包装物 Packing materials 9&Z+K'$=
低值易耗品 Low value consumbles nL]eGC
材料成本差异 Material cost difference Io{BO.K*Y
自制半成品 Self-manufactured goods &_\;p-1:
库存商品 Finished goods `4ti?^BNm
商品进销差价 Difference between purchase & sales of commodities @yF>=5z:
委托加工物资 Consigned processiong material Bc'Mj=>;
委托代销商品 Consignment-out bicbCC6kC
受托代销商品 Consignment-in R%`fd *g
分期收款发出商品 Goods on instalment sales u>*qDr*d
存货跌价准备 Provision for obsolete stocks hG272s 2
待摊费用 Prepaid expenses *qFl&*h}
待处理流动资产损益 Unsettled G/L on current assets y=AF
EP
待处理固定资产损益 Unsettled G/L on fixed assets x4v&%d=M
委托贷款-本金 Consignment loan - principle @h/-P'Lc=7
委托贷款-利息 Consignment loan - interest k+hl6$:Qj%
委托贷款-减值准备 Consignment loan - provision =JxEM7r
固定资产-房屋建筑物 Fixed assets - Buildings G7r .Jm^q
固定资产-机器设备 Fixed assets - Plant and machinery $Xqc'4YOZ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Xi w
固定资产-运输设备 Fixed assets - Automobiles Y3SV6""y/
累计折旧 Accumulated depreciation C*
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固定资产减值准备 Impairment of fixed assets 7R,;/3wWjG
工程物资-专用材料 Project material - specific materials 8TTj<T!N
工程物资-专用设备 Project material - specific equipment ]&tcocq
工程物资-预付大型设备款 Project material - prepaid for equipment !=u=P9I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress U(%6ny
在建工程减值准备 Impairment of construction in progress HmHM#~5(`
固定资产清理 Disposal of fixed assets v4Kf{9q#
无形资产-专利权 Intangible assets - patent Oc5f8uv
无形资产-非专利技术 Intangible assets - industrial property and know-how >'jk
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无形资产-商标权 Intangible assets - trademark rights #+$PD`j
无形资产-土地使用权 Intangible assets - land use rights 3EE_"}H>
无形资产-商誉 Intangible assets - goodwill C
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无形资产减值准备 Impairment of intangible assets [&(~1C|C
长期待摊费用 Deferred assets s|X_:3\x
未确认融资费用 Unrecognized finance fees Q% ^_<u
其他长期资产 Other long term assets BnaI30-
递延税款借项 Deferred assets debits {Q@?CT
应付票据 Notes payable K>n@8<7
应付帐款 Trade creditors ^AERGB\36
预收帐款 Adanvances from customers q#\B}'I{
代销商品款 Consignment-in payables vI:_bkii
其他应交款 Other payable to government b*4aUpW
其他应付款 Other creditors ja(ZJ[<`
应付股利 Proposed dividends j]aIJbi
待转资产价值 Donated assets QP>F *A
预计负债 Accrued liabilities d<E2=WVB6
应付短期债券 Short-term debentures payable 5Fbb5`(
其他流动负债 Other current liabilities e*d lGK3l
预提费用 Accrued expenses ,$RXN8x1
应付工资 Payroll payable nswhYSX
应付福利费 Welfare payable mP?}h
短期借款-抵押借款 Bank loans - Short term - pledged 9#kk5
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短期借款-信用借款 Bank loans - Short term - credit TP)o0U
短期借款-担保借款 Bank loans - Short term - guaranteed !sYZ1;WAO
一年内到期长期借款 Long term loans due within one year ac1(lD
一年内到期长期应付款 Long term payable due within one year [w)KNl
长期借款 Bank loans - Long term G&4D0f
应付债券-债券面值 Bond payable - Par value ]v:"
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount J/PK#<
应付债券-应计利息 Bond payable - Accrued interest qOa*JA`
长期应付款 Long term payable
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专项应付款 Specific payable =5uhIU0O
其他长期负债 Other long term liabilities :^FH.6}x
应交税金-所得税 Tax payable - income tax 'R99m?"
应交税金-增值税 Tax payable - VAT 'z@]h
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应交税金-营业税 Tax payable - business tax ^ (J%)&_\3
应交税金-消费税 Tax payable - consumable tax muKu@nshL
应交税金-其他 Tax payable - others %4BQY>O)@
递延税款贷项 Deferred taxation credit 7e D`
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股本 Share capital l_,6<wWp
已归还投资 Investment returned CZ%KC$l.5
利润分配-其他转入 Profit appropriation - other transfer in 3K/]{ dkD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l>J%Q^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &3)6WD?:U
利润分配-提取储备基金 Profit appropriation - reserve fund ,mz7!c9H^a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #Yy5@A}`o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e-.(O8
利润分配-利润归还投资 Profit appropriation - return investment by profit h]IoH0/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q6x}\$mL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @]42.oP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M. _5mZ{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year x}x )h3e
资本公积-股本溢价 Capital surplus - share premium L:Faq1MG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OT"j V
资本公积-接受现金捐赠 Capital surplus - cash donation }g[Hi`
资本公积-股权投资准备 Capital surplus - investment reserve `iEYq0}
资本公积-拨款转入 Capital surplus - subsidiary ;6?,Yhk$h
资本公积-外币资本折算差额 Capital surplus - foreign currency translation y5VohVa`
资本公积-其他 Capital surplus - others j
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $jBi~QqOf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zB\ 8<97C
盈余公积-储备基金 Surplus reserve - reserve fund +?5
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund E;"VI2F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Oo
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主营业务收入 Sales )ub!
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主营业务成本 Cost of sales @9k3}x K
主营业务税金及附加 Sales tax /Wdrpv-%,1
营业费用 Operating expenses w[G-=>;
管理费用 General and administrative expenses '%YTMN@
财务费用 Financial expenses &?gcnMg$,J
投资收益 Investment income ZY;g)`E1
其他业务收入 Other operating income PI8ag
营业外收入 Non-operating income OSom-?|w
补贴收入 Subsidy income :JXcs39
其他业务支出 Other operating expenses .RS
营业外支出 Non-operating expenses FE#|5;q.
所得税 Income tax !u`f?=s;
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