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 。 ge|Cvv
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现金 Cash in hand Jix;!("
银行存款 Cash in bank ZmaGp* Wj
其他货币资金-外埠存款Other monetary assets - cash in other cities <,</ Ge
其他货币资金-银行本票 Other monetary assets - cashier‘s check U-pBat.$'C
其他货币资金-银行汇票 Other monetary assets - bank draft R47tg&k6[
其他货币资金-信用卡 Other monetary assets - credit cards '<1Q;3Ho
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1EQLsg`d^
其他货币资金-存出投资款 Other monetary assets - cash for investment p+}eP|N
短期投资-股票投资 Investments - Short term - stocks 9 E2OCLWrE
短期投资-债券投资 Investments - Short term - bonds ZO&F15$P
短期投资-基金投资 Investments - Short term - funds <(_${zR
短期投资-其他投资 Investments - Short term - others QRHM#v S
短期投资跌价准备 Provision for short-term investment %ZTI ?a
长期股权投资-股票投资 Long term equity investment - stocks n0b{Jg *
长期股权投资-其他股权投资 Long term equity investment - others Xu& v3Y~k
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others ?7dV:]%~2
长期投资减值准备 Provision for long-term investment C^ZDUj`
应收票据 Notes receivable d(F4-kBd
应收股利 Dividends receivable ,U=7#Cf!
应收利息 Interest receivable rq
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应收帐款 Trade debtors li
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors no9=K4h`
预付帐款 Prepayment (|sqN8SbA
应收补贴款 Allowance receivable J<-2dvq
其他应收款 Other debtors uO4R5F|tL
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 15ImwQ
其他流动资产 Other current assets $j&2bO5M
物资采购 Purchase FB
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原材料 Raw materials [='<K
包装物 Packing materials 2
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低值易耗品 Low value consumbles v<E_n;@9k
材料成本差异 Material cost difference \4n9m
自制半成品 Self-manufactured goods [-h=L
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库存商品 Finished goods qhOV>j,d
商品进销差价 Difference between purchase & sales of commodities 8g6G},Y0
委托加工物资 Consigned processiong material J>^KQ
委托代销商品 Consignment-out J"
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受托代销商品 Consignment-in `W{y
分期收款发出商品 Goods on instalment sales GtkZ%<KF9
存货跌价准备 Provision for obsolete stocks V?4G~~F
待摊费用 Prepaid expenses A#CG D0T
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets qQe23,x@5
委托贷款-本金 Consignment loan - principle <%=@Ue
委托贷款-利息 Consignment loan - interest g/OL^A
委托贷款-减值准备 Consignment loan - provision y5N,~@$r
固定资产-房屋建筑物 Fixed assets - Buildings +6\1
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固定资产-机器设备 Fixed assets - Plant and machinery =QW:},sp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5Cl;
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固定资产-运输设备 Fixed assets - Automobiles mH7Mch|
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累计折旧 Accumulated depreciation U&L?IT=x
固定资产减值准备 Impairment of fixed assets X;3gKiD
工程物资-专用材料 Project material - specific materials B2)SNhF2Y
工程物资-专用设备 Project material - specific equipment ])mYE
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工程物资-预付大型设备款 Project material - prepaid for equipment +tp@Tb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production U\UlQp?
在建工程 Construction in progress |"k+j_/+
在建工程减值准备 Impairment of construction in progress Yjix]lUXVf
固定资产清理 Disposal of fixed assets }+BbwBm&
无形资产-专利权 Intangible assets - patent )X5en=[)O
无形资产-非专利技术 Intangible assets - industrial property and know-how E(0 [/N~
无形资产-商标权 Intangible assets - trademark rights T<~?
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无形资产-土地使用权 Intangible assets - land use rights Hb@P
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无形资产-商誉 Intangible assets - goodwill xkmqf7w
无形资产减值准备 Impairment of intangible assets 6F08$,%Y
长期待摊费用 Deferred assets kUQdi%3yY;
未确认融资费用 Unrecognized finance fees lvIdYf$?
其他长期资产 Other long term assets P{o //M
递延税款借项 Deferred assets debits mY!&*nYn|
应付票据 Notes payable >l(|c9OWM
应付帐款 Trade creditors rPF2IS(5
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables hV[=
其他应交款 Other payable to government jHBP:c
其他应付款 Other creditors zM++Z*
应付股利 Proposed dividends #mH4\s
待转资产价值 Donated assets ^3w
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预计负债 Accrued liabilities Ib0@,y S[
应付短期债券 Short-term debentures payable 5Jm%*Wb
其他流动负债 Other current liabilities p
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预提费用 Accrued expenses aDVBi: _
应付工资 Payroll payable SMbhJ}\O
应付福利费 Welfare payable "D.`:9sk0
短期借款-抵押借款 Bank loans - Short term - pledged +4m~D`fqt[
短期借款-信用借款 Bank loans - Short term - credit UeN+}`!l
短期借款-担保借款 Bank loans - Short term - guaranteed lb[\Lzdvmu
一年内到期长期借款 Long term loans due within one year P |kfPohI=
一年内到期长期应付款 Long term payable due within one year !F~*Q2PZ9
长期借款 Bank loans - Long term _J-3{a
应付债券-债券面值 Bond payable - Par value Evb %<`gd
应付债券-债券溢价 Bond payable - Excess ky|Py
应付债券-债券折价 Bond payable - Discount VXIB9
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应付债券-应计利息 Bond payable - Accrued interest (}&O)3)
长期应付款 Long term payable Nk&$b
专项应付款 Specific payable `HJRXoLySW
其他长期负债 Other long term liabilities ahx*Ti/e
应交税金-所得税 Tax payable - income tax tU, >EbwO
应交税金-增值税 Tax payable - VAT 8ZvozQE
应交税金-营业税 Tax payable - business tax sboX<
应交税金-消费税 Tax payable - consumable tax 7&{[Y^R]"
应交税金-其他 Tax payable - others @#KZ2^
递延税款贷项 Deferred taxation credit }@avGt;v
股本 Share capital ;_?RPWZ;MO
已归还投资 Investment returned rT{+ h}vO
利润分配-其他转入 Profit appropriation - other transfer in Tq`rc"&7u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LGF5yRk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ucgp=bye
利润分配-提取储备基金 Profit appropriation - reserve fund I,wgu:}P#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kSH|+K\M4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R[_UbN 28
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qlgii_?#@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KI~M.2pk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B kWoK/f4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hv.nO-c
期初未分配利润 Retained earnings, beginning of the year t&L+]I'P3
资本公积-股本溢价 Capital surplus - share premium |XoW
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 89X`U)Ws
资本公积-接受现金捐赠 Capital surplus - cash donation zTQTmO
资本公积-股权投资准备 Capital surplus - investment reserve R3ru<u>k&
资本公积-拨款转入 Capital surplus - subsidiary 92)e/t iP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cR"?EQ] `N
资本公积-其他 Capital surplus - others lgaE2`0 [3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]Y@B= 5e/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E4dN,^_ F!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IW-lC{hK
盈余公积-储备基金 Surplus reserve - reserve fund pv9Z-WCix$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 13KfI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y:+4-1
主营业务收入 Sales =TG[isC/F9
主营业务成本 Cost of sales hRKA,u/G
主营业务税金及附加 Sales tax /1R` E9
营业费用 Operating expenses "~^#{q
管理费用 General and administrative expenses v6q oH)n
财务费用 Financial expenses -OPJB:7Z
投资收益 Investment income
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其他业务收入 Other operating income T\Ld)'fNv
营业外收入 Non-operating income 8s#2Zv
补贴收入 Subsidy income -k I;yL
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses cas5
所得税 Income tax TDo!yQ
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