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 。 \"(?k>]E
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现金 Cash in hand "jyo'r
银行存款 Cash in bank ]TT >3"Dw7
其他货币资金-外埠存款Other monetary assets - cash in other cities |\Jnr3)
其他货币资金-银行本票 Other monetary assets - cashier‘s check *"WP*A\
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其他货币资金-银行汇票 Other monetary assets - bank draft A9b(P[!]T:
其他货币资金-信用卡 Other monetary assets - credit cards Q~nVbj?c2v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit s0dP3tz>
其他货币资金-存出投资款 Other monetary assets - cash for investment K bLSK
短期投资-股票投资 Investments - Short term - stocks N_bgW QY
短期投资-债券投资 Investments - Short term - bonds Cd)g8<
短期投资-基金投资 Investments - Short term - funds 0\XWdTj{
短期投资-其他投资 Investments - Short term - others uQvTir*e
短期投资跌价准备 Provision for short-term investment pL1ABvBB
长期股权投资-股票投资 Long term equity investment - stocks BS fmS(.
长期股权投资-其他股权投资 Long term equity investment - others FzX ;~CA
长期债券投资-债券投资 Long term securities investemnt - bonds kVQm|frUz
长期债券投资-其他债权投资 Long term securities investment - others Lbrl CB+
长期投资减值准备 Provision for long-term investment # &.syD#
应收票据 Notes receivable Kg';[G\
应收股利 Dividends receivable buX(mj:&
应收利息 Interest receivable i'li;xUhZ
应收帐款 Trade debtors 3XlQ 4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5kw
K%
预付帐款 Prepayment `{!A1xKZ
应收补贴款 Allowance receivable `[5xncZ-
其他应收款 Other debtors tV(iC~/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors g7]S
其他流动资产 Other current assets V\zcv @
物资采购 Purchase Gt#r$.]W?o
原材料 Raw materials 'Hx#DhiFz
包装物 Packing materials \JM6zR^Ef
低值易耗品 Low value consumbles VQpt1cK*
材料成本差异 Material cost difference aInt[D(
自制半成品 Self-manufactured goods AVQcD`V3B
库存商品 Finished goods HSNj
商品进销差价 Difference between purchase & sales of commodities c
qCNk
委托加工物资 Consigned processiong material !6=s{V&r1
委托代销商品 Consignment-out dPu27 "
受托代销商品 Consignment-in 9f0`HvHC
分期收款发出商品 Goods on instalment sales &*OwoTgk+
存货跌价准备 Provision for obsolete stocks Oh1U=V2~
待摊费用 Prepaid expenses +:@^nPfHy
待处理流动资产损益 Unsettled G/L on current assets qY8; k
#
待处理固定资产损益 Unsettled G/L on fixed assets zNX=V!$
委托贷款-本金 Consignment loan - principle 5z0Sns
委托贷款-利息 Consignment loan - interest a?+C]u?_D
委托贷款-减值准备 Consignment loan - provision zgjgEhnvU
固定资产-房屋建筑物 Fixed assets - Buildings 0bh
6ay4
固定资产-机器设备 Fixed assets - Plant and machinery NW6;7nWb
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6<W^T9}v@/
固定资产-运输设备 Fixed assets - Automobiles 3iw3:1RZUZ
累计折旧 Accumulated depreciation []@@
固定资产减值准备 Impairment of fixed assets esTL3 l{[
工程物资-专用材料 Project material - specific materials sZ=!*tb-
工程物资-专用设备 Project material - specific equipment {2 q"9Ox"
工程物资-预付大型设备款 Project material - prepaid for equipment
?VotIruR
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |u%;"N'p)
在建工程 Construction in progress ppIXS(
在建工程减值准备 Impairment of construction in progress d3rjj4N"z
固定资产清理 Disposal of fixed assets k?7"r4Vc)S
无形资产-专利权 Intangible assets - patent D,.`mX
无形资产-非专利技术 Intangible assets - industrial property and know-how (.N n|lY<i
无形资产-商标权 Intangible assets - trademark rights `/T.u&QF
无形资产-土地使用权 Intangible assets - land use rights fGV'l__\\
无形资产-商誉 Intangible assets - goodwill #@HlnF}T
无形资产减值准备 Impairment of intangible assets %R4 \[e
长期待摊费用 Deferred assets Rp2h[_>
未确认融资费用 Unrecognized finance fees G_=i#Tu[
其他长期资产 Other long term assets 4Mg%}/cC
递延税款借项 Deferred assets debits q(~jP0pj%
应付票据 Notes payable eMdP4<u
应付帐款 Trade creditors FFZ?-sE
预收帐款 Adanvances from customers 3L==p`
代销商品款 Consignment-in payables 0Md.3kY
其他应交款 Other payable to government xT&/xZLT
其他应付款 Other creditors dn'|~zf.
应付股利 Proposed dividends ^"<Bk<b(
待转资产价值 Donated assets U:~]>B $
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable fPTLPcPP
其他流动负债 Other current liabilities {
=?[:5
预提费用 Accrued expenses uy2~<)
应付工资 Payroll payable }8 ;,2E*z
应付福利费 Welfare payable lGahwn:
短期借款-抵押借款 Bank loans - Short term - pledged z4D)Xy"/
短期借款-信用借款 Bank loans - Short term - credit nnhI]#,a{
短期借款-担保借款 Bank loans - Short term - guaranteed el$@^Wy&$
一年内到期长期借款 Long term loans due within one year nt_Cb*K<
一年内到期长期应付款 Long term payable due within one year sQ\HIU%]
长期借款 Bank loans - Long term yD\Kn{
应付债券-债券面值 Bond payable - Par value umuj>
应付债券-债券溢价 Bond payable - Excess KU"+i8"
应付债券-债券折价 Bond payable - Discount ?r|iZKa
应付债券-应计利息 Bond payable - Accrued interest Y/UvNb<lK
长期应付款 Long term payable -}xK>
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专项应付款 Specific payable hy#nK:B
其他长期负债 Other long term liabilities ? .B t.
应交税金-所得税 Tax payable - income tax j@nK6`d+1
应交税金-增值税 Tax payable - VAT 5/6Jq
应交税金-营业税 Tax payable - business tax i,~(_|-r
应交税金-消费税 Tax payable - consumable tax U7U&^
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应交税金-其他 Tax payable - others v"
#8^q
递延税款贷项 Deferred taxation credit J0bcW25
股本 Share capital lrkgsv6
已归还投资 Investment returned }Uj-R3]}K
利润分配-其他转入 Profit appropriation - other transfer in t^Bs3;E^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H;a) `R3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve EpACd8Fb
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -h|[8UG^b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |Z>}#R!,P
利润分配-利润归还投资 Profit appropriation - return investment by profit kn$SG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {7X9P<<L7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (JOR:
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (i{ZxWW&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PU\xF t
期初未分配利润 Retained earnings, beginning of the year u*\QVOF
资本公积-股本溢价 Capital surplus - share premium V`/c#y||
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vfT
@;`
资本公积-接受现金捐赠 Capital surplus - cash donation :Id8N~g
资本公积-股权投资准备 Capital surplus - investment reserve zGd[sjL
资本公积-拨款转入 Capital surplus - subsidiary `:ZaT('h
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~|~ 2B$JeV
资本公积-其他 Capital surplus - others `v(!IBP|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]GHw~s?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve | LZ+_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xG4 C 6
s
盈余公积-储备基金 Surplus reserve - reserve fund S
{XO3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0"\js:-$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mm!JNb9(
主营业务收入 Sales X6!KFc
主营业务成本 Cost of sales B|^=2 >8s
主营业务税金及附加 Sales tax }#Ji"e
营业费用 Operating expenses +sZY0(|K8
管理费用 General and administrative expenses R SWw4}
财务费用 Financial expenses Hjs#p{t[
投资收益 Investment income X+\=dhn69
其他业务收入 Other operating income n[a%*i6x
营业外收入 Non-operating income lUnC+w#[
补贴收入 Subsidy income UBnHtsM
其他业务支出 Other operating expenses -idbR[1{?
营业外支出 Non-operating expenses ~}D"8[ABj
所得税 Income tax HN;f~EQT
2xy{g&G