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 。 jaf
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现金 Cash in hand uxbDRlOS
银行存款 Cash in bank 3$]SP1Mc(
其他货币资金-外埠存款Other monetary assets - cash in other cities M"q]jeaM
其他货币资金-银行本票 Other monetary assets - cashier‘s check rZ.,
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其他货币资金-银行汇票 Other monetary assets - bank draft ul{u^ j
其他货币资金-信用卡 Other monetary assets - credit cards $OE~0Z\0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit L&C<-BA/
其他货币资金-存出投资款 Other monetary assets - cash for investment lq4vX^S
短期投资-股票投资 Investments - Short term - stocks &e#>%0aS
短期投资-债券投资 Investments - Short term - bonds R.(cGZS
短期投资-基金投资 Investments - Short term - funds ^X&`:f
短期投资-其他投资 Investments - Short term - others /}_OCuJJ,
短期投资跌价准备 Provision for short-term investment i Sm5k:7
长期股权投资-股票投资 Long term equity investment - stocks Fx^e%":@ip
长期股权投资-其他股权投资 Long term equity investment - others GCw<jHw
长期债券投资-债券投资 Long term securities investemnt - bonds 'f+g`t?
长期债券投资-其他债权投资 Long term securities investment - others 2u0dn?9\
长期投资减值准备 Provision for long-term investment Z */*P4\
应收票据 Notes receivable LGxQ>f[V
应收股利 Dividends receivable "8pfLI
应收利息 Interest receivable a@1
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应收帐款 Trade debtors ZBDEE+8e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Dv7/eRt
预付帐款 Prepayment Ihe/P {t]J
应收补贴款 Allowance receivable 9J
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其他应收款 Other debtors D$sG1*@s-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d+9T}? T:*
其他流动资产 Other current assets &9Vm3
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物资采购 Purchase
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原材料 Raw materials B3p[A k
包装物 Packing materials EYwDv4H,g
低值易耗品 Low value consumbles 8QFn/&Ql$B
材料成本差异 Material cost difference 9fWr{fx
自制半成品 Self-manufactured goods 0baq696<F
库存商品 Finished goods |( %3'"Z
商品进销差价 Difference between purchase & sales of commodities VrV* -J'
委托加工物资 Consigned processiong material mY+.(N7m
委托代销商品 Consignment-out QlbhQkn
受托代销商品 Consignment-in Y,v8eOo45S
分期收款发出商品 Goods on instalment sales $EHnlaG8r
存货跌价准备 Provision for obsolete stocks ?K<m.+4b*y
待摊费用 Prepaid expenses *{5L*\AZ
待处理流动资产损益 Unsettled G/L on current assets fk(l.A$
待处理固定资产损益 Unsettled G/L on fixed assets -0KQR{LI
委托贷款-本金 Consignment loan - principle 3@k;"pFa<
委托贷款-利息 Consignment loan - interest d|,,,+fS
委托贷款-减值准备 Consignment loan - provision R~-r8dWcw
固定资产-房屋建筑物 Fixed assets - Buildings G$ l>By
固定资产-机器设备 Fixed assets - Plant and machinery mp_(ke
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X@,xwsM%tb
固定资产-运输设备 Fixed assets - Automobiles X#s:C=q1
累计折旧 Accumulated depreciation S9sFC!s1g
固定资产减值准备 Impairment of fixed assets +vxU~WIV&
工程物资-专用材料 Project material - specific materials B_u+$Odo
工程物资-专用设备 Project material - specific equipment sLx!Do$'
工程物资-预付大型设备款 Project material - prepaid for equipment oR.KtS$uh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cJ 5":^O
在建工程 Construction in progress 1goK>=-^
在建工程减值准备 Impairment of construction in progress LK8K=AA3P
固定资产清理 Disposal of fixed assets {u
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无形资产-专利权 Intangible assets - patent O,Xf.O1c
无形资产-非专利技术 Intangible assets - industrial property and know-how &hmyfH&S
无形资产-商标权 Intangible assets - trademark rights 9v(&3,)a
无形资产-土地使用权 Intangible assets - land use rights S.o@95M
无形资产-商誉 Intangible assets - goodwill RH,(8 .&>r
无形资产减值准备 Impairment of intangible assets MSPzOJQPy
长期待摊费用 Deferred assets ]Y|Y ?
未确认融资费用 Unrecognized finance fees "FC;k
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其他长期资产 Other long term assets ~o:lh],~
递延税款借项 Deferred assets debits nq#k}Qx:
应付票据 Notes payable ArBgg[i
应付帐款 Trade creditors 'C6K\E
预收帐款 Adanvances from customers 5 ^}zysY`
代销商品款 Consignment-in payables W,zlR5+Jk
其他应交款 Other payable to government ;9,<&fe
其他应付款 Other creditors )j6VROt
应付股利 Proposed dividends +
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待转资产价值 Donated assets @DT${,.49
预计负债 Accrued liabilities ;
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应付短期债券 Short-term debentures payable ]A;zY%>
其他流动负债 Other current liabilities #vhxW=L`=
预提费用 Accrued expenses GXC:~$N
应付工资 Payroll payable 9C5w!_b@
应付福利费 Welfare payable ZHxdr
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短期借款-抵押借款 Bank loans - Short term - pledged &3VR)Bxn
短期借款-信用借款 Bank loans - Short term - credit #!\g5 ')mC
短期借款-担保借款 Bank loans - Short term - guaranteed [wAI;=.
一年内到期长期借款 Long term loans due within one year wVCZ=\L}
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value ugg08 am!
应付债券-债券溢价 Bond payable - Excess 4{rwNBj(
应付债券-债券折价 Bond payable - Discount 8W?/Sg`
应付债券-应计利息 Bond payable - Accrued interest #$(F&>pj
长期应付款 Long term payable ~={8b
专项应付款 Specific payable C=}YKsi|R|
其他长期负债 Other long term liabilities 8D
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应交税金-所得税 Tax payable - income tax X:\ r )
应交税金-增值税 Tax payable - VAT x$9UHEb kM
应交税金-营业税 Tax payable - business tax )*N]Q
应交税金-消费税 Tax payable - consumable tax MyZ@I7Fb,
应交税金-其他 Tax payable - others wm|{@z
递延税款贷项 Deferred taxation credit U7U-H\t7
股本 Share capital a4FvQH#j
已归还投资 Investment returned 1R)4[oYN\<
利润分配-其他转入 Profit appropriation - other transfer in xMDx<sk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 79<{cexP
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D0,U2d
利润分配-提取储备基金 Profit appropriation - reserve fund 0qSd#jO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~4o2!!^tI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FbQ"ZTN\;Y
利润分配-利润归还投资 Profit appropriation - return investment by profit +DS_'Tmr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +_uT1Ps BY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !+&"y K@J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O<l_2?S1
期初未分配利润 Retained earnings, beginning of the year zzi%r=%r&
资本公积-股本溢价 Capital surplus - share premium F*hOa|7/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W:8_S%~d
资本公积-接受现金捐赠 Capital surplus - cash donation w\KO1 Ob
资本公积-股权投资准备 Capital surplus - investment reserve ),5^b l/
资本公积-拨款转入 Capital surplus - subsidiary %qRbl4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G8OLx+!0e
资本公积-其他 Capital surplus - others H2 7_T]\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xuQ$67F`;z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uiDK&@RS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {ScilT
盈余公积-储备基金 Surplus reserve - reserve fund U/&!F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EY;C5P4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]+Yd#<j(u
主营业务收入 Sales ~p<o":k+Lv
主营业务成本 Cost of sales DLe?@R5
主营业务税金及附加 Sales tax 49&p~g
营业费用 Operating expenses tsR\cO~/
管理费用 General and administrative expenses D1t@Y.vl
财务费用 Financial expenses Z8tQ#Pu{
投资收益 Investment income .r+ u pY
其他业务收入 Other operating income O=8:K'
营业外收入 Non-operating income s2)a8<
补贴收入 Subsidy income Y~( #_K
其他业务支出 Other operating expenses a) GLz
营业外支出 Non-operating expenses ZWaHG_
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所得税 Income tax ?e9Acc`G5
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