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 。 #:J:YMv
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现金 Cash in hand 1 -ZJT
银行存款 Cash in bank FR
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其他货币资金-外埠存款Other monetary assets - cash in other cities :O $@shV
其他货币资金-银行本票 Other monetary assets - cashier‘s check T><{ze
其他货币资金-银行汇票 Other monetary assets - bank draft }I]j&\
其他货币资金-信用卡 Other monetary assets - credit cards `)R?nVb
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \q~w<%9Dq
其他货币资金-存出投资款 Other monetary assets - cash for investment ]^=|Zd-
短期投资-股票投资 Investments - Short term - stocks |3}5:k
短期投资-债券投资 Investments - Short term - bonds 9!9>
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短期投资-基金投资 Investments - Short term - funds ao#!7F
短期投资-其他投资 Investments - Short term - others XZS5B~E
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短期投资跌价准备 Provision for short-term investment ~>V-*NT8
长期股权投资-股票投资 Long term equity investment - stocks /X4yB"J>
长期股权投资-其他股权投资 Long term equity investment - others L#D9@V'z
长期债券投资-债券投资 Long term securities investemnt - bonds CqqXVF3
长期债券投资-其他债权投资 Long term securities investment - others zv //K_
长期投资减值准备 Provision for long-term investment }e<'BIME
应收票据 Notes receivable \6sqyWI
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应收股利 Dividends receivable k$h [8l(<
应收利息 Interest receivable |6E
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应收帐款 Trade debtors t|}O.u-&;~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E&*:
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预付帐款 Prepayment !(Krf
应收补贴款 Allowance receivable mjb
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其他应收款 Other debtors 9tn;L"#&N
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors | h}B{D
其他流动资产 Other current assets JqEW=5
物资采购 Purchase }e 9!xA
原材料 Raw materials ?^ZXU0IkP
包装物 Packing materials ueDvMP
低值易耗品 Low value consumbles y&"!m}
材料成本差异 Material cost difference k#O,j pbB
自制半成品 Self-manufactured goods fb.J$fX
库存商品 Finished goods Py|;kF~! [
商品进销差价 Difference between purchase & sales of commodities B'-I{~'/
委托加工物资 Consigned processiong material '0|o`qoLzA
委托代销商品 Consignment-out |; $Bb866/
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales hq#kvvi{f
存货跌价准备 Provision for obsolete stocks Yd:Q`#7A
待摊费用 Prepaid expenses Z%}4bJ
待处理流动资产损益 Unsettled G/L on current assets 740B\pc0
待处理固定资产损益 Unsettled G/L on fixed assets {Oj7
委托贷款-本金 Consignment loan - principle B^fT>1P
委托贷款-利息 Consignment loan - interest O:Va&Cyj*
委托贷款-减值准备 Consignment loan - provision fc@'9-pt
固定资产-房屋建筑物 Fixed assets - Buildings ebC)H
固定资产-机器设备 Fixed assets - Plant and machinery ?}}qu'N:N
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /.R<,/gj
固定资产-运输设备 Fixed assets - Automobiles qI%&ay"/
累计折旧 Accumulated depreciation g5+7p@'fV
固定资产减值准备 Impairment of fixed assets 1<.5ub*i4
工程物资-专用材料 Project material - specific materials *5k+t
工程物资-专用设备 Project material - specific equipment ]f8L:=c
工程物资-预付大型设备款 Project material - prepaid for equipment 03=5Nof1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zI^]esX!2_
在建工程 Construction in progress b9~A-Z
在建工程减值准备 Impairment of construction in progress VWx]1\
固定资产清理 Disposal of fixed assets =su]w2,Iy
无形资产-专利权 Intangible assets - patent ~`qEWvPn
无形资产-非专利技术 Intangible assets - industrial property and know-how }#1/fok
无形资产-商标权 Intangible assets - trademark rights d "E^SBO&
无形资产-土地使用权 Intangible assets - land use rights v4rW2F:X
无形资产-商誉 Intangible assets - goodwill !^w
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无形资产减值准备 Impairment of intangible assets @MiH(.Dq
长期待摊费用 Deferred assets eQUe
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未确认融资费用 Unrecognized finance fees PT'MNH
其他长期资产 Other long term assets A#rh@8h+
递延税款借项 Deferred assets debits
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应付票据 Notes payable
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应付帐款 Trade creditors kJ{+M] pW
预收帐款 Adanvances from customers ?Q0I'RC
代销商品款 Consignment-in payables AiP!hw/V$
其他应交款 Other payable to government j+rG7z){K
其他应付款 Other creditors :>+\17tx
应付股利 Proposed dividends dtZE67KS
待转资产价值 Donated assets d$t40+v
预计负债 Accrued liabilities ~g6 3qs
应付短期债券 Short-term debentures payable iEm ?
其他流动负债 Other current liabilities u0QzLi,
预提费用 Accrued expenses t$J.+} }I
应付工资 Payroll payable T 2F6)e
应付福利费 Welfare payable >yB(lKV
短期借款-抵押借款 Bank loans - Short term - pledged dY(;]sxFr
短期借款-信用借款 Bank loans - Short term - credit c9wfsapJ
短期借款-担保借款 Bank loans - Short term - guaranteed M}O}:1Par
一年内到期长期借款 Long term loans due within one year E{E0Z9t7&
一年内到期长期应付款 Long term payable due within one year *JX;|S
长期借款 Bank loans - Long term !cSq+eD
应付债券-债券面值 Bond payable - Par value q{0R=jb
应付债券-债券溢价 Bond payable - Excess Q >Qibr
应付债券-债券折价 Bond payable - Discount {pL+2%`~
应付债券-应计利息 Bond payable - Accrued interest =LkR!R=
长期应付款 Long term payable JH8}Ru%Z
专项应付款 Specific payable `=UWqb(K_
其他长期负债 Other long term liabilities rx0~`cVV:
应交税金-所得税 Tax payable - income tax ? *>]")[>
应交税金-增值税 Tax payable - VAT bq>_qpr
应交税金-营业税 Tax payable - business tax r V6/Tdy
应交税金-消费税 Tax payable - consumable tax UC
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应交税金-其他 Tax payable - others 3^?ZG^V
递延税款贷项 Deferred taxation credit 1v zb8.
股本 Share capital -=`#fDvBn
已归还投资 Investment returned Q GZyL)Q
利润分配-其他转入 Profit appropriation - other transfer in nUS| sh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #bH_Dg5I
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6eFp8bANN#
利润分配-提取储备基金 Profit appropriation - reserve fund |`TgX@,#9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1)m@?CaI`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I,yC
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利润分配-利润归还投资 Profit appropriation - return investment by profit vS\Nd1~ ?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nKa$1RMO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve */:uV
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J(DN!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YNwp/Y
期初未分配利润 Retained earnings, beginning of the year UT0){%2@
资本公积-股本溢价 Capital surplus - share premium JN+_|`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 21hv%CF\9
资本公积-接受现金捐赠 Capital surplus - cash donation \K`L3*cBKK
资本公积-股权投资准备 Capital surplus - investment reserve 0:w"M<80
资本公积-拨款转入 Capital surplus - subsidiary #7ohQrP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -Eu6U`"(
资本公积-其他 Capital surplus - others >zAUW[]C:I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Wbr+KX8)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wE+${B03
盈余公积-储备基金 Surplus reserve - reserve fund 7d LuX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund IxLhU45
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >B]'fUt
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主营业务收入 Sales q$I:`&
主营业务成本 Cost of sales fhL,aCS=
主营业务税金及附加 Sales tax n]E?3UGD@W
营业费用 Operating expenses -f*P
nxg
管理费用 General and administrative expenses `tP7ncky
财务费用 Financial expenses .L'.c/ s
投资收益 Investment income '>r7
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其他业务收入 Other operating income ns6(c
J^a
营业外收入 Non-operating income hzk cP
补贴收入 Subsidy income R(q~ -3~
其他业务支出 Other operating expenses d3=KTTi\
营业外支出 Non-operating expenses `BlI@6th
所得税 Income tax uj :%#u
>=[(^l