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 。 ,E,oz {,i(
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现金 Cash in hand 4i0~t~vDpr
银行存款 Cash in bank >zcR ?PPs
其他货币资金-外埠存款Other monetary assets - cash in other cities iu!j#VO
其他货币资金-银行本票 Other monetary assets - cashier‘s check !f5I.r~
其他货币资金-银行汇票 Other monetary assets - bank draft mU.(aLHW
其他货币资金-信用卡 Other monetary assets - credit cards Zwj\H
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit F<SMU4]YdG
其他货币资金-存出投资款 Other monetary assets - cash for investment 1L722I@
短期投资-股票投资 Investments - Short term - stocks ',GWH:B
短期投资-债券投资 Investments - Short term - bonds CVfQ
短期投资-基金投资 Investments - Short term - funds $s$j</.q
短期投资-其他投资 Investments - Short term - others *Y!'3|T
短期投资跌价准备 Provision for short-term investment tlhYk=yq
长期股权投资-股票投资 Long term equity investment - stocks p6~\U5rXm
长期股权投资-其他股权投资 Long term equity investment - others ?EP>yCR9
长期债券投资-债券投资 Long term securities investemnt - bonds eytd@-7uX
长期债券投资-其他债权投资 Long term securities investment - others {pJ{UJKv?
长期投资减值准备 Provision for long-term investment y4* }E
应收票据 Notes receivable sOzmw^7
应收股利 Dividends receivable
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应收利息 Interest receivable [/_M!&
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应收帐款 Trade debtors <P&~k\BuF{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U~!yGj F
预付帐款 Prepayment F-i`GMWC
应收补贴款 Allowance receivable Vk%[N>
其他应收款 Other debtors QC@nRy8%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors l)y$c}U
其他流动资产 Other current assets
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物资采购 Purchase !GJnYDN
原材料 Raw materials %qG nvQ
包装物 Packing materials AQX~do\A
低值易耗品 Low value consumbles 951"0S`Lo
材料成本差异 Material cost difference awP
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自制半成品 Self-manufactured goods PDN3=PAR/A
库存商品 Finished goods ?VC[%sjwn
商品进销差价 Difference between purchase & sales of commodities vY|{CBGbd
委托加工物资 Consigned processiong material Vgy}0pCl
委托代销商品 Consignment-out s;oDwT1
受托代销商品 Consignment-in 6zuWG0t
分期收款发出商品 Goods on instalment sales -h=K]Y{`
存货跌价准备 Provision for obsolete stocks _@U?;73"5
待摊费用 Prepaid expenses vrVb/hhG
待处理流动资产损益 Unsettled G/L on current assets :N!Fe7H,
待处理固定资产损益 Unsettled G/L on fixed assets +E.}k!y
委托贷款-本金 Consignment loan - principle q2Xm~uN`)
委托贷款-利息 Consignment loan - interest $`7cs}#
委托贷款-减值准备 Consignment loan - provision P%#WeQ+
固定资产-房屋建筑物 Fixed assets - Buildings Pl|e?Np
固定资产-机器设备 Fixed assets - Plant and machinery ;O7CahdF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s^5KF
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固定资产-运输设备 Fixed assets - Automobiles R7~H}>uaF
累计折旧 Accumulated depreciation }bj
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固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials #H]cb#
工程物资-专用设备 Project material - specific equipment A2Je*Gz
工程物资-预付大型设备款 Project material - prepaid for equipment Y@)iPK@z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production osKM3}
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在建工程 Construction in progress [S{KGe:g
在建工程减值准备 Impairment of construction in progress MUo}Qi0K
固定资产清理 Disposal of fixed assets o`B,Pt5vu
无形资产-专利权 Intangible assets - patent V&7jd7
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无形资产-非专利技术 Intangible assets - industrial property and know-how GLI 5AbQK
无形资产-商标权 Intangible assets - trademark rights `-)!4oJ]
无形资产-土地使用权 Intangible assets - land use rights QWt?` h=
无形资产-商誉 Intangible assets - goodwill R@lmX%Z1
无形资产减值准备 Impairment of intangible assets =`VA_xVu
长期待摊费用 Deferred assets wc#+Yh6
未确认融资费用 Unrecognized finance fees #vk-zx*v7=
其他长期资产 Other long term assets f{ZOH<"Lo
递延税款借项 Deferred assets debits eWjLP{W
应付票据 Notes payable F8e]sa$K\
应付帐款 Trade creditors ^[]GsF
预收帐款 Adanvances from customers g\sW2qXEw
代销商品款 Consignment-in payables q}-q[p?
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其他应交款 Other payable to government 2-G he3
其他应付款 Other creditors {XC1B
应付股利 Proposed dividends ;6o p|O
待转资产价值 Donated assets 4]c.mDo[T
预计负债 Accrued liabilities lq2Ah=FuN
应付短期债券 Short-term debentures payable u,<#z0R|;$
其他流动负债 Other current liabilities _D%aT6,G+(
预提费用 Accrued expenses )vH
6N _
应付工资 Payroll payable r>fx55dw
应付福利费 Welfare payable <~:Lp:6 J
短期借款-抵押借款 Bank loans - Short term - pledged |eD$eZ=m
短期借款-信用借款 Bank loans - Short term - credit :f^
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短期借款-担保借款 Bank loans - Short term - guaranteed rLMjN#`^
一年内到期长期借款 Long term loans due within one year HKA7|z9{
一年内到期长期应付款 Long term payable due within one year IooAXwOF
长期借款 Bank loans - Long term CA2 ,
应付债券-债券面值 Bond payable - Par value wwnl_9a
应付债券-债券溢价 Bond payable - Excess FBit/0
应付债券-债券折价 Bond payable - Discount #R_IF&7
应付债券-应计利息 Bond payable - Accrued interest fbF *C V
长期应付款 Long term payable <uGc=Du
专项应付款 Specific payable X"V,3gDG
其他长期负债 Other long term liabilities W5a)`%H
应交税金-所得税 Tax payable - income tax g'G"`)~ 2
应交税金-增值税 Tax payable - VAT IipG?v0z~
应交税金-营业税 Tax payable - business tax YGy.39@31
应交税金-消费税 Tax payable - consumable tax :S
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应交税金-其他 Tax payable - others o&2(xI2
递延税款贷项 Deferred taxation credit O`2;n.>\
股本 Share capital _c*0Rr
已归还投资 Investment returned #KA,=J
利润分配-其他转入 Profit appropriation - other transfer in .ztO._J7f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^l\U6$3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s&vREx(
利润分配-提取储备基金 Profit appropriation - reserve fund IY$H M3t7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ${"+bWG2G!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C3|(XChqC
利润分配-利润归还投资 Profit appropriation - return investment by profit X}?`G?'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^8S'=Bk
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,DrE4")4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VEAf,{)Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zUg-M
期初未分配利润 Retained earnings, beginning of the year CB(Qy9C%h[
资本公积-股本溢价 Capital surplus - share premium Gv,_;?7lD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9F8"(
资本公积-接受现金捐赠 Capital surplus - cash donation JGH;&UYP
资本公积-股权投资准备 Capital surplus - investment reserve DgOO\
资本公积-拨款转入 Capital surplus - subsidiary a4gJ-FE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B%95M|
资本公积-其他 Capital surplus - others >"qnuv G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ps3wg=ni[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I_"1.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8r@_b
盈余公积-储备基金 Surplus reserve - reserve fund E?>
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund uY]nqb
盈余公积-利润归还投资 Surplus reserve - reture investment by investment .
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主营业务收入 Sales @y,pfWh`
主营业务成本 Cost of sales -3
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主营业务税金及附加 Sales tax ~(4;P%L:
营业费用 Operating expenses }EB/1 8
管理费用 General and administrative expenses 5[Sa7Mk
财务费用 Financial expenses u~Zx9>f
投资收益 Investment income Kj|l]'
其他业务收入 Other operating income \v(}@zcB|
营业外收入 Non-operating income gkDyWZG B
补贴收入 Subsidy income Q/EHvb]
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses ;eYm+e^?.
所得税 Income tax ~>:uMXyV2t
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