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 。 7 XNZEi9o
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现金 Cash in hand }3825
银行存款 Cash in bank FTF`-}Hz
其他货币资金-外埠存款Other monetary assets - cash in other cities :VkuK@Th`
其他货币资金-银行本票 Other monetary assets - cashier‘s check G '1K6
其他货币资金-银行汇票 Other monetary assets - bank draft `49: !M$i
其他货币资金-信用卡 Other monetary assets - credit cards qjBF]3%t%
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >(?}'pS8
其他货币资金-存出投资款 Other monetary assets - cash for investment #&k`-@b5|
短期投资-股票投资 Investments - Short term - stocks Y)O88C
短期投资-债券投资 Investments - Short term - bonds 009[`Z
短期投资-基金投资 Investments - Short term - funds B*OEG*t
短期投资-其他投资 Investments - Short term - others {4F=].!
短期投资跌价准备 Provision for short-term investment MyZ5~jnr\
长期股权投资-股票投资 Long term equity investment - stocks <`Xt?K
长期股权投资-其他股权投资 Long term equity investment - others ym_w09
长期债券投资-债券投资 Long term securities investemnt - bonds A!^
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长期债券投资-其他债权投资 Long term securities investment - others &Z3u(Eb
长期投资减值准备 Provision for long-term investment +^6a$ N
应收票据 Notes receivable
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应收股利 Dividends receivable 1
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应收利息 Interest receivable 'bQjJRq!
应收帐款 Trade debtors 1zc aI^e#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H2jF=U"=
预付帐款 Prepayment W>_K+:t
应收补贴款 Allowance receivable (v,g=BS,
其他应收款 Other debtors SG4)kQ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F(;=^w
其他流动资产 Other current assets N
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物资采购 Purchase <WiyM[ep
原材料 Raw materials W9rmAQjn
包装物 Packing materials H3xMoSs
低值易耗品 Low value consumbles shZEE2Dr
材料成本差异 Material cost difference A4tb>OM
自制半成品 Self-manufactured goods 'QdDXw5o
库存商品 Finished goods iw{rns
商品进销差价 Difference between purchase & sales of commodities uj~(r=%
委托加工物资 Consigned processiong material ["H2H rI2
委托代销商品 Consignment-out 5F78)qu6N
受托代销商品 Consignment-in YXLZ2-%ohZ
分期收款发出商品 Goods on instalment sales .[:y`PCF
存货跌价准备 Provision for obsolete stocks @@3%lr71
待摊费用 Prepaid expenses Kgw,]E&7
待处理流动资产损益 Unsettled G/L on current assets P,s>xM
待处理固定资产损益 Unsettled G/L on fixed assets WkMB
委托贷款-本金 Consignment loan - principle B!x7oD9
委托贷款-利息 Consignment loan - interest fyF8RTm{
委托贷款-减值准备 Consignment loan - provision SUb:0GUa
固定资产-房屋建筑物 Fixed assets - Buildings E#~J"9k98
固定资产-机器设备 Fixed assets - Plant and machinery t
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PVi0|
固定资产-运输设备 Fixed assets - Automobiles T(=Z0M
累计折旧 Accumulated depreciation u\3=m%1
固定资产减值准备 Impairment of fixed assets AQGl}%k_
工程物资-专用材料 Project material - specific materials 'j\~> a3\
工程物资-专用设备 Project material - specific equipment ?$6(@>`f&t
工程物资-预付大型设备款 Project material - prepaid for equipment f+%s.[;A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cKB1o0JsYJ
在建工程 Construction in progress ,: Ij@u>)
在建工程减值准备 Impairment of construction in progress 5
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固定资产清理 Disposal of fixed assets Aj*|r
无形资产-专利权 Intangible assets - patent f2?01PM,Q
无形资产-非专利技术 Intangible assets - industrial property and know-how P>hR${KE
无形资产-商标权 Intangible assets - trademark rights 2f5YkmGc";
无形资产-土地使用权 Intangible assets - land use rights !8*7 {7
无形资产-商誉 Intangible assets - goodwill !}hG|Y6s
无形资产减值准备 Impairment of intangible assets 629ogJo8
长期待摊费用 Deferred assets .naSK`J,`
未确认融资费用 Unrecognized finance fees r8Z.}<j
其他长期资产 Other long term assets 6f^IAa|
递延税款借项 Deferred assets debits hO2W!68
应付票据 Notes payable |~B` [p]5H
应付帐款 Trade creditors ^g=j`f[T
预收帐款 Adanvances from customers -VvN1G6.x?
代销商品款 Consignment-in payables x~E\zw
其他应交款 Other payable to government !
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其他应付款 Other creditors -
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应付股利 Proposed dividends ^|(VI0KO
待转资产价值 Donated assets M7=
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预计负债 Accrued liabilities OCu/w1bc
应付短期债券 Short-term debentures payable 7.tIf
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其他流动负债 Other current liabilities n^Q-K}!T/
预提费用 Accrued expenses ;NF:98
应付工资 Payroll payable V*W H
应付福利费 Welfare payable _2WW0
短期借款-抵押借款 Bank loans - Short term - pledged L=gG23U&
短期借款-信用借款 Bank loans - Short term - credit $lg{J$
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短期借款-担保借款 Bank loans - Short term - guaranteed j
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一年内到期长期借款 Long term loans due within one year HHL7z,%f
一年内到期长期应付款 Long term payable due within one year z,RjQTd
长期借款 Bank loans - Long term _q}^#-
应付债券-债券面值 Bond payable - Par value i7mo89S
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 eMtQa;Lc9o
应付债券-应计利息 Bond payable - Accrued interest i.gagb
长期应付款 Long term payable Lb~'
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专项应付款 Specific payable Y/f8rN
其他长期负债 Other long term liabilities GHQm$|3I
应交税金-所得税 Tax payable - income tax ~En]sj
应交税金-增值税 Tax payable - VAT s=Xg6 D
应交税金-营业税 Tax payable - business tax ft$!u-`
应交税金-消费税 Tax payable - consumable tax I:M1
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应交税金-其他 Tax payable - others Fr#QM0--B
递延税款贷项 Deferred taxation credit Nv=&gOy=
股本 Share capital &kQj)
已归还投资 Investment returned W$J@|i
利润分配-其他转入 Profit appropriation - other transfer in 6('CB|ga
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v?l*jr1-2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,WE2MAjhT
利润分配-提取储备基金 Profit appropriation - reserve fund 2LS91
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mOJ-M@ME
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2p~G][
利润分配-利润归还投资 Profit appropriation - return investment by profit CYdYa|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s0'6r$xj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t\O#5mo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YoSBS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |$[.X3i
期初未分配利润 Retained earnings, beginning of the year cA~bH
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资本公积-股本溢价 Capital surplus - share premium {6mFI1;q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X.AE>fx*h
资本公积-接受现金捐赠 Capital surplus - cash donation (d['f]S+
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资本公积-股权投资准备 Capital surplus - investment reserve 5k;}I|rg %
资本公积-拨款转入 Capital surplus - subsidiary #'I<q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2^)_XVX1
资本公积-其他 Capital surplus - others Ue=1NnRDkA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |Ew&. fgz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EJ(z]M`f
盈余公积-储备基金 Surplus reserve - reserve fund UPkc-^BN
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OpmPw4?}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y ^5RM
主营业务收入 Sales =cI> {
主营业务成本 Cost of sales %-an\.a.
主营业务税金及附加 Sales tax 6%&DJBU!
营业费用 Operating expenses %1rN6A!%
管理费用 General and administrative expenses `82^!7 !
财务费用 Financial expenses cK75Chsu
投资收益 Investment income #KDN
其他业务收入 Other operating income TlC??#
营业外收入 Non-operating income X]s="^
补贴收入 Subsidy income &