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 。 OR^Wd
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现金 Cash in hand @"HR"@pX
银行存款 Cash in bank Wx/!Myu
其他货币资金-外埠存款Other monetary assets - cash in other cities l1N{ujM
其他货币资金-银行本票 Other monetary assets - cashier‘s check lq_
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其他货币资金-银行汇票 Other monetary assets - bank draft =D4EPfQn1
其他货币资金-信用卡 Other monetary assets - credit cards |b/J$.R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #~.i\|VL
其他货币资金-存出投资款 Other monetary assets - cash for investment Q[p0bD:
短期投资-股票投资 Investments - Short term - stocks xIrpGLPS
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短期投资-债券投资 Investments - Short term - bonds h ;5
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短期投资-基金投资 Investments - Short term - funds \sC0om,
短期投资-其他投资 Investments - Short term - others )
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短期投资跌价准备 Provision for short-term investment lrh6lt)
长期股权投资-股票投资 Long term equity investment - stocks 3_T'TzQu
长期股权投资-其他股权投资 Long term equity investment - others C)z[Blt
长期债券投资-债券投资 Long term securities investemnt - bonds %i%Xi+{3
长期债券投资-其他债权投资 Long term securities investment - others .tN)H1.:B
长期投资减值准备 Provision for long-term investment B:z -?u#B
应收票据 Notes receivable MZw%s(lv
应收股利 Dividends receivable i:kWO7aP
应收利息 Interest receivable Xx|&%b{{r
应收帐款 Trade debtors :Rt5=0x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #G.3a]p}"
预付帐款 Prepayment oJ8_hk<Va8
应收补贴款 Allowance receivable D-3/?"n
其他应收款 Other debtors 45j+n.9=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2c%}p0<;|?
其他流动资产 Other current assets d=qpT
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物资采购 Purchase 9'toj%XQ
原材料 Raw materials R/^JyL
包装物 Packing materials #4//2N
低值易耗品 Low value consumbles R~w(]
材料成本差异 Material cost difference m4Wn$Z
自制半成品 Self-manufactured goods &OhKx
库存商品 Finished goods C3@.75-E
商品进销差价 Difference between purchase & sales of commodities @?B=8VHR
委托加工物资 Consigned processiong material $xu?zd"
委托代销商品 Consignment-out I9F[b#'Pn
受托代销商品 Consignment-in 6eDIS|/
分期收款发出商品 Goods on instalment sales &{]%=stI
存货跌价准备 Provision for obsolete stocks N^
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待摊费用 Prepaid expenses -Ez|
待处理流动资产损益 Unsettled G/L on current assets NxXVW
待处理固定资产损益 Unsettled G/L on fixed assets oLr"8R\d>t
委托贷款-本金 Consignment loan - principle |}M']Vz
委托贷款-利息 Consignment loan - interest m]-8?B1`Y
委托贷款-减值准备 Consignment loan - provision %&_(IY$d
固定资产-房屋建筑物 Fixed assets - Buildings 0= 'DDy
固定资产-机器设备 Fixed assets - Plant and machinery OaCL
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [V)sCAW
固定资产-运输设备 Fixed assets - Automobiles )E7A,ZW,
累计折旧 Accumulated depreciation Ve8!
固定资产减值准备 Impairment of fixed assets G'Q7(c
工程物资-专用材料 Project material - specific materials ^CK)q2K>[
工程物资-专用设备 Project material - specific equipment rd,mbH[<C
工程物资-预付大型设备款 Project material - prepaid for equipment <go~WpA|r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |~HlNUPR
在建工程 Construction in progress Q?a"uei[
在建工程减值准备 Impairment of construction in progress #h3+T*5} 6
固定资产清理 Disposal of fixed assets 3-mw-;.
无形资产-专利权 Intangible assets - patent Xl/G|jB9
无形资产-非专利技术 Intangible assets - industrial property and know-how #`p>VXBj!
无形资产-商标权 Intangible assets - trademark rights b
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无形资产-土地使用权 Intangible assets - land use rights <Y#R]gf1
无形资产-商誉 Intangible assets - goodwill xapkhIW2\
无形资产减值准备 Impairment of intangible assets 7%E1F)%
长期待摊费用 Deferred assets (j~V
未确认融资费用 Unrecognized finance fees li%-9Jd
其他长期资产 Other long term assets O h"^
递延税款借项 Deferred assets debits R
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应付票据 Notes payable R$fna[Xw@/
应付帐款 Trade creditors `5 6QX'?
预收帐款 Adanvances from customers 87^
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代销商品款 Consignment-in payables
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其他应交款 Other payable to government okcl-q
其他应付款 Other creditors zJnVO$A'
应付股利 Proposed dividends NdNfa
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待转资产价值 Donated assets Oq2H>eW`f
预计负债 Accrued liabilities Qi[D&47XO
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities *n*y!z
预提费用 Accrued expenses mN eW|3a
应付工资 Payroll payable v)d0MxSC
应付福利费 Welfare payable !X8UP{J)L
短期借款-抵押借款 Bank loans - Short term - pledged 4jz]c"p-
短期借款-信用借款 Bank loans - Short term - credit @}?D<O8#"#
短期借款-担保借款 Bank loans - Short term - guaranteed V^{!d}
一年内到期长期借款 Long term loans due within one year {6n \532@
一年内到期长期应付款 Long term payable due within one year V1:3
长期借款 Bank loans - Long term |f:d72{Qr
应付债券-债券面值 Bond payable - Par value W<LaR,
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应付债券-债券溢价 Bond payable - Excess z}8YrVr@
应付债券-债券折价 Bond payable - Discount J
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应付债券-应计利息 Bond payable - Accrued interest Dgm%Ng
长期应付款 Long term payable yo.SPd="Vx
专项应付款 Specific payable ? g{,MP5
其他长期负债 Other long term liabilities vQ/\BN
应交税金-所得税 Tax payable - income tax h(8;7}K
应交税金-增值税 Tax payable - VAT Yy)a,clZ*$
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax -(uBTO s
应交税金-其他 Tax payable - others i/J NG
递延税款贷项 Deferred taxation credit LgNNtZ&F
股本 Share capital IA^)`l 7H
已归还投资 Investment returned .O#lab`:2
利润分配-其他转入 Profit appropriation - other transfer in 5lxq-E3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +=h!?<*C8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u-9t s
利润分配-提取储备基金 Profit appropriation - reserve fund 4) 3pa*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lDU:EJ&DHE
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N ]7a=
利润分配-利润归还投资 Profit appropriation - return investment by profit SU'1#$69F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [U(&A
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w)eQ'6Vu
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Hm*vKFhz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6h_ k`z
期初未分配利润 Retained earnings, beginning of the year ++!E9GU{
资本公积-股本溢价 Capital surplus - share premium ^R7z LHU;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R$fIb}PDr
资本公积-接受现金捐赠 Capital surplus - cash donation Gr@{p"./z
资本公积-股权投资准备 Capital surplus - investment reserve JX)z<Dz$
资本公积-拨款转入 Capital surplus - subsidiary otSPi7|k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C9H11g7
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资本公积-其他 Capital surplus - others :3>yr5a7-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e-cb?.WU?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +@uC:3jM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'D"K`Vw
盈余公积-储备基金 Surplus reserve - reserve fund ]XGn2U\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :J`!'{r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]A]E)*
主营业务收入 Sales V&oT':%q
主营业务成本 Cost of sales c;rp@_ULG?
主营业务税金及附加 Sales tax 0bxvM
营业费用 Operating expenses `VFl|o#H
管理费用 General and administrative expenses 9T,QWk
财务费用 Financial expenses TJ[jZuT:
投资收益 Investment income SfobzX}~Jh
其他业务收入 Other operating income >jz%bY
营业外收入 Non-operating income quGPk)c
补贴收入 Subsidy income Z)O>h^0
其他业务支出 Other operating expenses \Tf{ui
营业外支出 Non-operating expenses /N]Ow
所得税 Income tax Mr NOcx&
5652'p