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 。 tu'M YY
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现金 Cash in hand V*aTDU%-.
银行存款 Cash in bank v^tKT&
其他货币资金-外埠存款Other monetary assets - cash in other cities |`nVr>QF&
其他货币资金-银行本票 Other monetary assets - cashier‘s check D4\I;M^
其他货币资金-银行汇票 Other monetary assets - bank draft 2KEww3.{
其他货币资金-信用卡 Other monetary assets - credit cards QZlUUj\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >W<5$ .G
其他货币资金-存出投资款 Other monetary assets - cash for investment Ir'f((8:
短期投资-股票投资 Investments - Short term - stocks -}J8|gwwp
短期投资-债券投资 Investments - Short term - bonds b\2"1m0H
短期投资-基金投资 Investments - Short term - funds vpDs5tUl
短期投资-其他投资 Investments - Short term - others \a!<^|C&
短期投资跌价准备 Provision for short-term investment 9E^piLA
长期股权投资-股票投资 Long term equity investment - stocks #t
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长期股权投资-其他股权投资 Long term equity investment - others tTgW^&B
长期债券投资-债券投资 Long term securities investemnt - bonds sn(}5;
长期债券投资-其他债权投资 Long term securities investment - others zvD5i,I
长期投资减值准备 Provision for long-term investment m%&B4E#3T
应收票据 Notes receivable 8'_Y=7b0Nw
应收股利 Dividends receivable `Nn?G
应收利息 Interest receivable %vXQ
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应收帐款 Trade debtors tpN}9N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2. _cEY34
预付帐款 Prepayment v,0D GR~
应收补贴款 Allowance receivable MF`'r#@:wa
其他应收款 Other debtors oB9m\o7$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B^9 #X5!
其他流动资产 Other current assets 7 SZR#L
物资采购 Purchase GLyh1qNX
原材料 Raw materials R 6Em^A/>
包装物 Packing materials 67x^{u7
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference C)w*aU,(
自制半成品 Self-manufactured goods \4k
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库存商品 Finished goods qE}YVKV*
商品进销差价 Difference between purchase & sales of commodities M6iKl
委托加工物资 Consigned processiong material 5MJ'/Fy(
委托代销商品 Consignment-out B*IDx`^Y
受托代销商品 Consignment-in U4gJ![>5j
分期收款发出商品 Goods on instalment sales ny= {V*m
存货跌价准备 Provision for obsolete stocks &/9oi_r%r
待摊费用 Prepaid expenses Kdm5O@tq
待处理流动资产损益 Unsettled G/L on current assets DF2&j!
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle 7krA+/Q
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委托贷款-利息 Consignment loan - interest G.8b\E~
委托贷款-减值准备 Consignment loan - provision =Qrz|$_rv
固定资产-房屋建筑物 Fixed assets - Buildings lQ"i]};<D
固定资产-机器设备 Fixed assets - Plant and machinery v=VmiBq[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'QF
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固定资产-运输设备 Fixed assets - Automobiles hT"K}d;X
累计折旧 Accumulated depreciation k#xpY!'
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固定资产减值准备 Impairment of fixed assets @k<~`S~|
工程物资-专用材料 Project material - specific materials 03@|dN
工程物资-专用设备 Project material - specific equipment m12B:f
工程物资-预付大型设备款 Project material - prepaid for equipment R:N-y."La.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -::%9D}P|
在建工程 Construction in progress K8Zk{on
在建工程减值准备 Impairment of construction in progress /&7Yi_]
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固定资产清理 Disposal of fixed assets 1#"Q' ,7
无形资产-专利权 Intangible assets - patent /MH@>C
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无形资产-非专利技术 Intangible assets - industrial property and know-how ;!?K.,N:N
无形资产-商标权 Intangible assets - trademark rights M7,MxwZ0k
无形资产-土地使用权 Intangible assets - land use rights uszSFe]E
无形资产-商誉 Intangible assets - goodwill mC92J@m/L!
无形资产减值准备 Impairment of intangible assets L0tKIpk
长期待摊费用 Deferred assets 8[;oUVb5
未确认融资费用 Unrecognized finance fees -^v}T/Kl#
其他长期资产 Other long term assets @~3c"q;i7
递延税款借项 Deferred assets debits #Ca's'j&f
应付票据 Notes payable &Q>'U6"%
应付帐款 Trade creditors ~-wJ#E3g
预收帐款 Adanvances from customers \*aLyyy3
代销商品款 Consignment-in payables !U:s.^{
其他应交款 Other payable to government 3ohcHQ/a
其他应付款 Other creditors RI3{>|*
应付股利 Proposed dividends A'iF'<%
待转资产价值 Donated assets [oLQd-+
预计负债 Accrued liabilities WG} CPkj
应付短期债券 Short-term debentures payable s
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其他流动负债 Other current liabilities yX3H&F6
预提费用 Accrued expenses 5C1Rub)
应付工资 Payroll payable 9t.yP;j\Y
应付福利费 Welfare payable 5l0rw)
短期借款-抵押借款 Bank loans - Short term - pledged Gcz@ze
短期借款-信用借款 Bank loans - Short term - credit q-
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短期借款-担保借款 Bank loans - Short term - guaranteed B@inH]wq
一年内到期长期借款 Long term loans due within one year Gj`Y2X2r
一年内到期长期应付款 Long term payable due within one year t<,p-TM]
长期借款 Bank loans - Long term lFGxW 5
应付债券-债券面值 Bond payable - Par value v9lBk]c
应付债券-债券溢价 Bond payable - Excess pm@Z
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应付债券-债券折价 Bond payable - Discount A>%UYA
应付债券-应计利息 Bond payable - Accrued interest EZQ+HECpK
长期应付款 Long term payable (!5}" fj
专项应付款 Specific payable % W',c u
其他长期负债 Other long term liabilities KGmc*Jwy
应交税金-所得税 Tax payable - income tax 8:?Q(M7
应交税金-增值税 Tax payable - VAT :;q_f+U
应交税金-营业税 Tax payable - business tax g*?+~0"`Y
应交税金-消费税 Tax payable - consumable tax p]z54 ~
应交税金-其他 Tax payable - others jI`To%^Y
递延税款贷项 Deferred taxation credit p[F=L P
股本 Share capital XW_xNkpL5c
已归还投资 Investment returned ^@lg5d3F
利润分配-其他转入 Profit appropriation - other transfer in a {$k<@Ww
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8~(+[[TQ@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LiD |4(3
利润分配-提取储备基金 Profit appropriation - reserve fund pkf OM"5'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m4SXH> o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bL],KW;Q
利润分配-利润归还投资 Profit appropriation - return investment by profit GL =XiBt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4O_+4yS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e$+f~~K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aU<D$I
期初未分配利润 Retained earnings, beginning of the year Xe3z6
资本公积-股本溢价 Capital surplus - share premium ,x"yZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )):22}I#
资本公积-接受现金捐赠 Capital surplus - cash donation ElR&scXi__
资本公积-股权投资准备 Capital surplus - investment reserve (&S[R{=^j
资本公积-拨款转入 Capital surplus - subsidiary <Z:8~:@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &Dg)"Xji
资本公积-其他 Capital surplus - others Y:!/4GF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T~~[a|bLa
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l&??2VO/t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nR@,ouB-$
盈余公积-储备基金 Surplus reserve - reserve fund u~- fK'/!|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LH/&\k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >+jbMAYSq
主营业务收入 Sales Fr3d#kVR
主营业务成本 Cost of sales x #X#V\w=
主营业务税金及附加 Sales tax R!k<l<9q
营业费用 Operating expenses fJ&<iD)6
管理费用 General and administrative expenses R(?<97
财务费用 Financial expenses _E1]cbIo
投资收益 Investment income :O'C:n<g
其他业务收入 Other operating income O
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营业外收入 Non-operating income _{*$>1q
补贴收入 Subsidy income g\\1C2jG
其他业务支出 Other operating expenses mj~N]cxB
营业外支出 Non-operating expenses T5dUJR2k$
所得税 Income tax #ON#4WD?
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