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 。 $:%?-xy(
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现金 Cash in hand mk;l;!*T8
银行存款 Cash in bank 1X4v:rI
其他货币资金-外埠存款Other monetary assets - cash in other cities )hHkaI>eYv
其他货币资金-银行本票 Other monetary assets - cashier‘s check XQu~/{A=
其他货币资金-银行汇票 Other monetary assets - bank draft rlvo&(a
其他货币资金-信用卡 Other monetary assets - credit cards mlR*S<Z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9'I
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其他货币资金-存出投资款 Other monetary assets - cash for investment vmW4 3K;
短期投资-股票投资 Investments - Short term - stocks BC0T[o(f8
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds PX3rHKK{
短期投资-其他投资 Investments - Short term - others f!~gfnn
短期投资跌价准备 Provision for short-term investment g(\FG
长期股权投资-股票投资 Long term equity investment - stocks ? {Lp
长期股权投资-其他股权投资 Long term equity investment - others -i@1sNx&'
长期债券投资-债券投资 Long term securities investemnt - bonds ;(Q4x"?I
长期债券投资-其他债权投资 Long term securities investment - others .,pGW
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长期投资减值准备 Provision for long-term investment [e
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应收票据 Notes receivable oXgKuR
应收股利 Dividends receivable vMXS%Q
应收利息 Interest receivable ?L$
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应收帐款 Trade debtors 9}FWO&LiB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors b]s*z<|%
预付帐款 Prepayment ) =<,$|g
应收补贴款 Allowance receivable CUT D]:\
其他应收款 Other debtors *]fBd<(8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =uZ[
其他流动资产 Other current assets m<wng2`NTv
物资采购 Purchase /a\6&Eb
原材料 Raw materials euS"C*
包装物 Packing materials K+D`U6&
低值易耗品 Low value consumbles 8kw`=wSH>
材料成本差异 Material cost difference M SU|
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自制半成品 Self-manufactured goods 8H3|i7.1h
库存商品 Finished goods 4!<
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商品进销差价 Difference between purchase & sales of commodities c~(+#a
委托加工物资 Consigned processiong material mu2
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委托代销商品 Consignment-out /i$
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受托代销商品 Consignment-in aE6I|6W?
分期收款发出商品 Goods on instalment sales wAxXK94#3
存货跌价准备 Provision for obsolete stocks f0f
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待摊费用 Prepaid expenses |eIN<RY5
待处理流动资产损益 Unsettled G/L on current assets 2/qP:3)
待处理固定资产损益 Unsettled G/L on fixed assets 2H_|Attoi
委托贷款-本金 Consignment loan - principle 1Tf"<Dp
委托贷款-利息 Consignment loan - interest "P=OpFV
委托贷款-减值准备 Consignment loan - provision sTO*
固定资产-房屋建筑物 Fixed assets - Buildings w{Wz^=';
固定资产-机器设备 Fixed assets - Plant and machinery zCT Wi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7_taqcj
固定资产-运输设备 Fixed assets - Automobiles h8oG5|Y
累计折旧 Accumulated depreciation bo rt2k
固定资产减值准备 Impairment of fixed assets @gQ{*dN
工程物资-专用材料 Project material - specific materials ]:JoGGE a0
工程物资-专用设备 Project material - specific equipment m]BxGwT=m
工程物资-预付大型设备款 Project material - prepaid for equipment '$W@I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L,| 60*
在建工程 Construction in progress )_OKw?Zi
在建工程减值准备 Impairment of construction in progress I0=YIcH5
固定资产清理 Disposal of fixed assets _rXTHo7P
无形资产-专利权 Intangible assets - patent tK6z#)
无形资产-非专利技术 Intangible assets - industrial property and know-how j^T.7Zv
无形资产-商标权 Intangible assets - trademark rights FyX\S=
无形资产-土地使用权 Intangible assets - land use rights ["4h%{.
无形资产-商誉 Intangible assets - goodwill " 4#V$V
无形资产减值准备 Impairment of intangible assets XKB)++Q=
长期待摊费用 Deferred assets YYHtd,0\+
未确认融资费用 Unrecognized finance fees 4df)?/
其他长期资产 Other long term assets );V6YE
递延税款借项 Deferred assets debits fn
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应付票据 Notes payable LFob1HH*8
应付帐款 Trade creditors ^4_)a0Kcm,
预收帐款 Adanvances from customers Cfu]umZLn
代销商品款 Consignment-in payables >S3iP?V7
其他应交款 Other payable to government 6+(g4MW
其他应付款 Other creditors t\E#8
应付股利 Proposed dividends *|ez |*-
待转资产价值 Donated assets _Iy0-=G
预计负债 Accrued liabilities ^AK<]r<?L?
应付短期债券 Short-term debentures payable -!
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其他流动负债 Other current liabilities
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预提费用 Accrued expenses a:Jsi=
应付工资 Payroll payable K O "U5v
应付福利费 Welfare payable $Zp\^cIE+
短期借款-抵押借款 Bank loans - Short term - pledged BpZE
短期借款-信用借款 Bank loans - Short term - credit +0\BI<aG
短期借款-担保借款 Bank loans - Short term - guaranteed U7O~ch[,
一年内到期长期借款 Long term loans due within one year "Q6oPDX(
一年内到期长期应付款 Long term payable due within one year a}ogNx
长期借款 Bank loans - Long term 2Jl6Xc8
应付债券-债券面值 Bond payable - Par value "l
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应付债券-债券溢价 Bond payable - Excess `q7O\
应付债券-债券折价 Bond payable - Discount 72R|zR
应付债券-应计利息 Bond payable - Accrued interest hIu;\dfwk
长期应付款 Long term payable UVlD]oXKh
专项应付款 Specific payable 9 o6ig>C
其他长期负债 Other long term liabilities nS)U+q-x&o
应交税金-所得税 Tax payable - income tax "hi?/B#d
应交税金-增值税 Tax payable - VAT -jdS8n4
应交税金-营业税 Tax payable - business tax FuiG=quY
应交税金-消费税 Tax payable - consumable tax Cqy84!Z<
应交税金-其他 Tax payable - others Y%y=
递延税款贷项 Deferred taxation credit Ac}+Uq
股本 Share capital ;rYL\`6L
已归还投资 Investment returned T%Xl(.Ft
利润分配-其他转入 Profit appropriation - other transfer in GZ,`?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %!I7tR#;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &^Q-:Kxs8
利润分配-提取储备基金 Profit appropriation - reserve fund i1$ $86
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hu0z):>y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "n3r,
利润分配-利润归还投资 Profit appropriation - return investment by profit WzZ<ZCHm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o^FlQy\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8)HUo?/3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rpH ,c[D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2 %UzCK
期初未分配利润 Retained earnings, beginning of the year $(B|$e^:(
资本公积-股本溢价 Capital surplus - share premium m/uBM6SXx
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;"46H'>!
资本公积-接受现金捐赠 Capital surplus - cash donation 2\80S[f
资本公积-股权投资准备 Capital surplus - investment reserve TELN4*
资本公积-拨款转入 Capital surplus - subsidiary N,fEta6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !qk+>6~A,
资本公积-其他 Capital surplus - others xR}^~14Bz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dPZrX{ c
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a)w
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q`-JRY-
盈余公积-储备基金 Surplus reserve - reserve fund y "6;O 0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {7swE(N
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +.^BM/z^O
主营业务收入 Sales @=JOAo
主营业务成本 Cost of sales C$?gt-tJ'
主营业务税金及附加 Sales tax 0Cd)w4C
营业费用 Operating expenses |8^53*f ?
管理费用 General and administrative expenses Ahl-EVIr<
财务费用 Financial expenses
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投资收益 Investment income _wMx KM
其他业务收入 Other operating income &$$KC?!w
营业外收入 Non-operating income ZLm?8g6-
补贴收入 Subsidy income ]S!:p>R
其他业务支出 Other operating expenses E;m]RtvH
营业外支出 Non-operating expenses -Uj)6PzGu
所得税 Income tax c"HB7
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