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 。 aHpZhR|f$
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现金 Cash in hand c$&({Z{1
银行存款 Cash in bank \({'Xo >(
其他货币资金-外埠存款Other monetary assets - cash in other cities 'xkl|P>=],
其他货币资金-银行本票 Other monetary assets - cashier‘s check sw$uZ$$~#
其他货币资金-银行汇票 Other monetary assets - bank draft W9tZX5V1
其他货币资金-信用卡 Other monetary assets - credit cards sHk>ek]2I
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -40X3
其他货币资金-存出投资款 Other monetary assets - cash for investment d*gv.mE
短期投资-股票投资 Investments - Short term - stocks kln)7SzPuk
短期投资-债券投资 Investments - Short term - bonds l}VE8-XB
短期投资-基金投资 Investments - Short term - funds jED.0,+K!
短期投资-其他投资 Investments - Short term - others YkB@fTTS
短期投资跌价准备 Provision for short-term investment z
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长期股权投资-股票投资 Long term equity investment - stocks YT(Eh3ID
长期股权投资-其他股权投资 Long term equity investment - others LFHJj-nk
长期债券投资-债券投资 Long term securities investemnt - bonds 1Pw1TO"Z
长期债券投资-其他债权投资 Long term securities investment - others .yXqa"p
长期投资减值准备 Provision for long-term investment $;q
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应收票据 Notes receivable 6V JudNA
应收股利 Dividends receivable R3|4|JlGR
应收利息 Interest receivable JRFUNy1+e1
应收帐款 Trade debtors LAxN?ok9gD
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QNU~G3
预付帐款 Prepayment 1a{r1([)
应收补贴款 Allowance receivable n^ fUKi*;
其他应收款 Other debtors M;ADL|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eU%49 A
其他流动资产 Other current assets ,
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物资采购 Purchase %ZWt 45A
原材料 Raw materials 4FRi=d;mP
包装物 Packing materials *4`5&) `
低值易耗品 Low value consumbles k"&o)*d
材料成本差异 Material cost difference Hh=fv~X
自制半成品 Self-manufactured goods UiH7
库存商品 Finished goods jUA~}DVD
商品进销差价 Difference between purchase & sales of commodities yFDeYPZP
委托加工物资 Consigned processiong material TMPk)N1Ka
委托代销商品 Consignment-out G)}[!'<rR
受托代销商品 Consignment-in Ri" hU/H{
分期收款发出商品 Goods on instalment sales vFR*3$R
存货跌价准备 Provision for obsolete stocks Jk\-e`eE
待摊费用 Prepaid expenses fy"}#
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待处理流动资产损益 Unsettled G/L on current assets -9= DDoO
待处理固定资产损益 Unsettled G/L on fixed assets 9_:"`)]3B
委托贷款-本金 Consignment loan - principle -]zb3P
委托贷款-利息 Consignment loan - interest &Z]}rn
委托贷款-减值准备 Consignment loan - provision qovsM
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固定资产-房屋建筑物 Fixed assets - Buildings 5qQMGN$K
固定资产-机器设备 Fixed assets - Plant and machinery pz
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <F0^+Pf/
固定资产-运输设备 Fixed assets - Automobiles YWH>tt9
累计折旧 Accumulated depreciation Y#68_%[
固定资产减值准备 Impairment of fixed assets 3jxC}xz)
工程物资-专用材料 Project material - specific materials [ZSC]w^
工程物资-专用设备 Project material - specific equipment P1LO
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工程物资-预付大型设备款 Project material - prepaid for equipment o(jLirnk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !mUJ["#
在建工程 Construction in progress pK3A/ry<
在建工程减值准备 Impairment of construction in progress a&b/C*R_
固定资产清理 Disposal of fixed assets [d[w/@
无形资产-专利权 Intangible assets - patent VM\R-[
无形资产-非专利技术 Intangible assets - industrial property and know-how xo'!$a}I2
无形资产-商标权 Intangible assets - trademark rights kMch
无形资产-土地使用权 Intangible assets - land use rights ^{Mq
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无形资产-商誉 Intangible assets - goodwill a&8K5Z%0
无形资产减值准备 Impairment of intangible assets .i4aM;Qy
长期待摊费用 Deferred assets gp`@dn';
未确认融资费用 Unrecognized finance fees BVb
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其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits tf6m.
应付票据 Notes payable mv8H:T
应付帐款 Trade creditors hTn"/|_SW
预收帐款 Adanvances from customers jC>ZMy8U)4
代销商品款 Consignment-in payables C+s/KA%
其他应交款 Other payable to government 6;'[v}O^^
其他应付款 Other creditors a4^hC[a
应付股利 Proposed dividends apa&'%7
待转资产价值 Donated assets 0@"'SKq
预计负债 Accrued liabilities /OztkThx=
应付短期债券 Short-term debentures payable (rBsh6@)
其他流动负债 Other current liabilities ;`7~Q
预提费用 Accrued expenses ~3:hed7:
应付工资 Payroll payable Bzwll
应付福利费 Welfare payable ,ZJ}X 9$<
短期借款-抵押借款 Bank loans - Short term - pledged La1:WYt
短期借款-信用借款 Bank loans - Short term - credit ~&)\8@2
短期借款-担保借款 Bank loans - Short term - guaranteed 8+oc4~!A@n
一年内到期长期借款 Long term loans due within one year % E1r{`p
一年内到期长期应付款 Long term payable due within one year ~q566k!Ll!
长期借款 Bank loans - Long term Pt5 wm\
应付债券-债券面值 Bond payable - Par value (v/L
应付债券-债券溢价 Bond payable - Excess nb/q!8
应付债券-债券折价 Bond payable - Discount ~wW]ntZm
应付债券-应计利息 Bond payable - Accrued interest Z .gb'
长期应付款 Long term payable &EV%g6
专项应付款 Specific payable JE9v+a{7
其他长期负债 Other long term liabilities {k.:DH)
应交税金-所得税 Tax payable - income tax g.9C>>tj
应交税金-增值税 Tax payable - VAT ek]JzD~w$
应交税金-营业税 Tax payable - business tax /(s |'"6
应交税金-消费税 Tax payable - consumable tax #1J,!seJ
应交税金-其他 Tax payable - others PxrT@.T$
递延税款贷项 Deferred taxation credit @QmN= X5
股本 Share capital 0<`qz |_h
已归还投资 Investment returned }XBF#BN
利润分配-其他转入 Profit appropriation - other transfer in L%v@|COQ3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o4FHR+u<M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @3c'4O
利润分配-提取储备基金 Profit appropriation - reserve fund A_@..hX(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K@1gK<,a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ENhLonMeV
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 8wkhbD|;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vOlfyH>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V"4L=[le
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ql5bjlQdO
期初未分配利润 Retained earnings, beginning of the year 85&7WAco"B
资本公积-股本溢价 Capital surplus - share premium }>@SyE'Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X:Z3R0
资本公积-接受现金捐赠 Capital surplus - cash donation Iz+%wAZ|B6
资本公积-股权投资准备 Capital surplus - investment reserve QY)p![6Fj
资本公积-拨款转入 Capital surplus - subsidiary i.6 b%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G$Mf(S'f
资本公积-其他 Capital surplus - others apm%\dN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *Ze0V9$'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K]$PRg1|3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kfas4mkc
盈余公积-储备基金 Surplus reserve - reserve fund Fj<*!J$,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >|%3j,<U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment UeFJ5n'x:
主营业务收入 Sales ^?Xs!kJP
主营业务成本 Cost of sales bI0xI[#Q
主营业务税金及附加 Sales tax "|(.
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营业费用 Operating expenses AAa7)^R
管理费用 General and administrative expenses xT&~
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财务费用 Financial expenses vE(]!CB
投资收益 Investment income =A,B'n\R
其他业务收入 Other operating income zl8M<z1`1
营业外收入 Non-operating income hA 5p'a+K
补贴收入 Subsidy income =|AYT6z,
其他业务支出 Other operating expenses BmpAH}%T
营业外支出 Non-operating expenses >U*p[ FGW
所得税 Income tax )I*(yUj
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