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 。 6_w~#86=
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现金 Cash in hand >n&+<06
银行存款 Cash in bank Q`=d5Uvw
其他货币资金-外埠存款Other monetary assets - cash in other cities EUPc+D3
其他货币资金-银行本票 Other monetary assets - cashier‘s check VB+_ kR6Zv
其他货币资金-银行汇票 Other monetary assets - bank draft i|!R*"
其他货币资金-信用卡 Other monetary assets - credit cards A(C0/|#V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c/-'^+9
其他货币资金-存出投资款 Other monetary assets - cash for investment o8A(Cg}
短期投资-股票投资 Investments - Short term - stocks %NhZTmWm
短期投资-债券投资 Investments - Short term - bonds @C~gU@F
短期投资-基金投资 Investments - Short term - funds kf' 4C
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短期投资-其他投资 Investments - Short term - others IV`+B<3
短期投资跌价准备 Provision for short-term investment &x4|!"G
长期股权投资-股票投资 Long term equity investment - stocks >IS BK[=H
长期股权投资-其他股权投资 Long term equity investment - others wX@g>(
长期债券投资-债券投资 Long term securities investemnt - bonds *@ S+J$
长期债券投资-其他债权投资 Long term securities investment - others *M~BN}.
长期投资减值准备 Provision for long-term investment M"OCwBT
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应收票据 Notes receivable .T~Oc'wGo
应收股利 Dividends receivable KW36nY\7
应收利息 Interest receivable f Lns^
应收帐款 Trade debtors ~#rmw6y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors EBUCG"e
预付帐款 Prepayment )c0 Dofhg
应收补贴款 Allowance receivable R36A_
其他应收款 Other debtors 40;4=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Cj6$W5I m
其他流动资产 Other current assets cEPqcy
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物资采购 Purchase F{m?:A
原材料 Raw materials 5q}7#{A
包装物 Packing materials Ch&2{ng
低值易耗品 Low value consumbles Y)C!N$=@Q
材料成本差异 Material cost difference b5%T)hn=
自制半成品 Self-manufactured goods (;nh?"5
库存商品 Finished goods ~Y7:08
商品进销差价 Difference between purchase & sales of commodities HAcC& s8
委托加工物资 Consigned processiong material KD..X~Me
委托代销商品 Consignment-out [jKhC<t}
受托代销商品 Consignment-in j@jUuYuDgl
分期收款发出商品 Goods on instalment sales Fau24-g
存货跌价准备 Provision for obsolete stocks yt`K^07@
待摊费用 Prepaid expenses D;oX*`
待处理流动资产损益 Unsettled G/L on current assets S),acc(d
待处理固定资产损益 Unsettled G/L on fixed assets ;c# jO:A5
委托贷款-本金 Consignment loan - principle =?1B|hdo
委托贷款-利息 Consignment loan - interest ;<K#h9#*7
委托贷款-减值准备 Consignment loan - provision |)YN"nqg
固定资产-房屋建筑物 Fixed assets - Buildings |#O>DdKHT
固定资产-机器设备 Fixed assets - Plant and machinery 1n>(CwLG"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -=4:qQEw
固定资产-运输设备 Fixed assets - Automobiles G9ra;.
累计折旧 Accumulated depreciation J+Zp<Wu-
固定资产减值准备 Impairment of fixed assets 8]% e[
工程物资-专用材料 Project material - specific materials c"S{5xh0&
工程物资-专用设备 Project material - specific equipment rIAbr5CG
工程物资-预付大型设备款 Project material - prepaid for equipment z~RE}k
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production EpH\;25u
在建工程 Construction in progress u'"]{.K>fb
在建工程减值准备 Impairment of construction in progress }m.45n/
固定资产清理 Disposal of fixed assets S,qEKWyLd
无形资产-专利权 Intangible assets - patent 6F3FcUL
无形资产-非专利技术 Intangible assets - industrial property and know-how <3[0A;W=1
无形资产-商标权 Intangible assets - trademark rights 0-IL@Di`F
无形资产-土地使用权 Intangible assets - land use rights I73=PfS:m
无形资产-商誉 Intangible assets - goodwill t|}}#Z!I[f
无形资产减值准备 Impairment of intangible assets SH1)@K-
长期待摊费用 Deferred assets }Gh95HwE
未确认融资费用 Unrecognized finance fees 7SJtW`
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其他长期资产 Other long term assets X32{y973hT
递延税款借项 Deferred assets debits 63pd W/\j
应付票据 Notes payable 2$yNryd
应付帐款 Trade creditors o Yrg;]H
预收帐款 Adanvances from customers q3/ 0xN+?
代销商品款 Consignment-in payables eIt<da<G?
其他应交款 Other payable to government /zIUYY
其他应付款 Other creditors /yTPb
应付股利 Proposed dividends ")eY{C
待转资产价值 Donated assets 8QFg6#"O
预计负债 Accrued liabilities o9c?)KQ
应付短期债券 Short-term debentures payable 6[&x7"
其他流动负债 Other current liabilities cPPTGpqw
预提费用 Accrued expenses $3^Cp_p6
应付工资 Payroll payable AkVgFQg"
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应付福利费 Welfare payable =r>u'wRQ
短期借款-抵押借款 Bank loans - Short term - pledged Q-y`IPtA<
短期借款-信用借款 Bank loans - Short term - credit 7Nlk:f)*-
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year `E8D5'tt
一年内到期长期应付款 Long term payable due within one year \MB$ Cwc
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value ! +XreCw
应付债券-债券溢价 Bond payable - Excess 4*V[^mht
应付债券-债券折价 Bond payable - Discount NbUbLzE
应付债券-应计利息 Bond payable - Accrued interest "{M?,jP#
长期应付款 Long term payable V&J'2Lq
专项应付款 Specific payable )H[Pz.'ah0
其他长期负债 Other long term liabilities dc,qQM
应交税金-所得税 Tax payable - income tax zx;~sUR;
应交税金-增值税 Tax payable - VAT aQglA
应交税金-营业税 Tax payable - business tax ibh,d.*~g
应交税金-消费税 Tax payable - consumable tax :HkXsZ
应交税金-其他 Tax payable - others b
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递延税款贷项 Deferred taxation credit L4or*C^3
股本 Share capital 2[g kDZ
已归还投资 Investment returned \U.js-
利润分配-其他转入 Profit appropriation - other transfer in q:u,)6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :*WiswMFm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7,5Bur
利润分配-提取储备基金 Profit appropriation - reserve fund V$3`y=8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WGHf?G/s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nG0R1<
利润分配-利润归还投资 Profit appropriation - return investment by profit EjP9/VG@=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends uFn?U)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3U%kf<m=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lwm
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ayQ2#9X}
期初未分配利润 Retained earnings, beginning of the year !uqp?L^;
资本公积-股本溢价 Capital surplus - share premium `j!XWh*$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v:]z-zU
资本公积-接受现金捐赠 Capital surplus - cash donation Q+ZZwqyxD
资本公积-股权投资准备 Capital surplus - investment reserve puox^
资本公积-拨款转入 Capital surplus - subsidiary x%
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1x^Vv;K
资本公积-其他 Capital surplus - others w/csLi.O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PP8627uP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x.Tulo0/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .Ky)Co
盈余公积-储备基金 Surplus reserve - reserve fund j%=X
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund )Bu#ln"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment zJo?,c
主营业务收入 Sales o2!wz8
主营业务成本 Cost of sales 2=uwGIF
主营业务税金及附加 Sales tax UHR%0ae
营业费用 Operating expenses H
h35cj
管理费用 General and administrative expenses 8&3KVd`
财务费用 Financial expenses yX/{eX5dr
投资收益 Investment income b*1yvkX5
其他业务收入 Other operating income 8^sh@j2L
营业外收入 Non-operating income 7QRkXs
补贴收入 Subsidy income z0@BBXQ`
其他业务支出 Other operating expenses ;.=]Ar}
营业外支出 Non-operating expenses CV)K=Br5&_
所得税 Income tax p4D.nB8
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