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 。 lYy0
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现金 Cash in hand (>)Y0ki}
银行存款 Cash in bank h!
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其他货币资金-外埠存款Other monetary assets - cash in other cities kv5D
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 7 H<_
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其他货币资金-银行汇票 Other monetary assets - bank draft ?|8H$1
其他货币资金-信用卡 Other monetary assets - credit cards w@oq.K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit JDMaLo
其他货币资金-存出投资款 Other monetary assets - cash for investment v_G4:tY
短期投资-股票投资 Investments - Short term - stocks %*r Pd>*
短期投资-债券投资 Investments - Short term - bonds TYLf..i<
短期投资-基金投资 Investments - Short term - funds 6|9];)
短期投资-其他投资 Investments - Short term - others Vxk0oIk`
短期投资跌价准备 Provision for short-term investment }*0%wP
长期股权投资-股票投资 Long term equity investment - stocks &=s{ +0
长期股权投资-其他股权投资 Long term equity investment - others !0zM@p
长期债券投资-债券投资 Long term securities investemnt - bonds RNIfw1R
长期债券投资-其他债权投资 Long term securities investment - others ;N4mR6
长期投资减值准备 Provision for long-term investment ~[,E
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应收票据 Notes receivable U(i2j)|^I3
应收股利 Dividends receivable V#sANi?mpo
应收利息 Interest receivable -pLb%f0?
应收帐款 Trade debtors Q0M8}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors UB(8N7_/
预付帐款 Prepayment
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应收补贴款 Allowance receivable VT0I1KQx.
其他应收款 Other debtors _39b8s{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6%fU}si
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其他流动资产 Other current assets l?#([(WM
物资采购 Purchase [;tbNVZK
原材料 Raw materials 9N-mIGJ
包装物 Packing materials .>H7i`1D`
低值易耗品 Low value consumbles eJ?SLMLY
材料成本差异 Material cost difference tb_}w@:kU
自制半成品 Self-manufactured goods KL -8Aj~
库存商品 Finished goods QMkLAZ
商品进销差价 Difference between purchase & sales of commodities AoTL)',
委托加工物资 Consigned processiong material ^
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委托代销商品 Consignment-out f)gA.Rz
受托代销商品 Consignment-in _u.l|yR
分期收款发出商品 Goods on instalment sales ^mG-O
存货跌价准备 Provision for obsolete stocks "_5av!;A
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待摊费用 Prepaid expenses r)*KgGsk
待处理流动资产损益 Unsettled G/L on current assets I-+D+
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待处理固定资产损益 Unsettled G/L on fixed assets 9BHl2<&V
委托贷款-本金 Consignment loan - principle \7Zk[)!FL
委托贷款-利息 Consignment loan - interest Yz{UP)TC
委托贷款-减值准备 Consignment loan - provision @n})oAC,
固定资产-房屋建筑物 Fixed assets - Buildings BDcl1f T
固定资产-机器设备 Fixed assets - Plant and machinery \d
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7(wY4T
固定资产-运输设备 Fixed assets - Automobiles Y}F+4
累计折旧 Accumulated depreciation (\SxG\`
固定资产减值准备 Impairment of fixed assets GKm)wOb(*S
工程物资-专用材料 Project material - specific materials <v0 d8
工程物资-专用设备 Project material - specific equipment 3B;B#0g50
工程物资-预付大型设备款 Project material - prepaid for equipment kbOo;<X9A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ];(w8l
在建工程 Construction in progress Vwl`A3Y
在建工程减值准备 Impairment of construction in progress (8{h I
固定资产清理 Disposal of fixed assets %Wu3$b
无形资产-专利权 Intangible assets - patent PBkKn3P3
无形资产-非专利技术 Intangible assets - industrial property and know-how ;2&(]1X
无形资产-商标权 Intangible assets - trademark rights g3"`b)M
无形资产-土地使用权 Intangible assets - land use rights _L&C4 <e'
无形资产-商誉 Intangible assets - goodwill "y5c)l(Rg
无形资产减值准备 Impairment of intangible assets &4p:2,|r9
长期待摊费用 Deferred assets G?YKm1:w
未确认融资费用 Unrecognized finance fees "z7.i{
其他长期资产 Other long term assets 6i>xCb
递延税款借项 Deferred assets debits My=p>{s
应付票据 Notes payable .!=2#<
应付帐款 Trade creditors LVO`+:
预收帐款 Adanvances from customers {fk'g(E8([
代销商品款 Consignment-in payables cojuU=i
其他应交款 Other payable to government ?2DYz"/')
其他应付款 Other creditors G9^!=
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应付股利 Proposed dividends ~FDJKGK
待转资产价值 Donated assets Jf4D">h
预计负债 Accrued liabilities 'rU5VrK
应付短期债券 Short-term debentures payable QiB:K Pz[
其他流动负债 Other current liabilities Hz+edMUL
预提费用 Accrued expenses K]Ed-Tz8QZ
应付工资 Payroll payable S,qsCn
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应付福利费 Welfare payable J
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短期借款-抵押借款 Bank loans - Short term - pledged q[**i[+%
短期借款-信用借款 Bank loans - Short term - credit CA:t](xqQ
短期借款-担保借款 Bank loans - Short term - guaranteed NcFHvK
一年内到期长期借款 Long term loans due within one year F&I^bkvh
一年内到期长期应付款 Long term payable due within one year M0n@?S
长期借款 Bank loans - Long term i!sKL%z}
应付债券-债券面值 Bond payable - Par value }!5"EL(L80
应付债券-债券溢价 Bond payable - Excess !J'BAq[x
应付债券-债券折价 Bond payable - Discount lHr?sMt
应付债券-应计利息 Bond payable - Accrued interest B!rY\ ?W
长期应付款 Long term payable JZ80 |-c
专项应付款 Specific payable i>>_S&!9p
其他长期负债 Other long term liabilities WVp14Z?k
应交税金-所得税 Tax payable - income tax dsrzXmE0
应交税金-增值税 Tax payable - VAT t"JfqD E
应交税金-营业税 Tax payable - business tax 0zdH 6&
应交税金-消费税 Tax payable - consumable tax EXoT$Wt{$
应交税金-其他 Tax payable - others s#64NG
递延税款贷项 Deferred taxation credit I}$Y[Jve
股本 Share capital m03;'Nj'7#
已归还投资 Investment returned exZa:9 sp
利润分配-其他转入 Profit appropriation - other transfer in <.+hV4,3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jh2D9h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /oE@F178
利润分配-提取储备基金 Profit appropriation - reserve fund ;NBJ@E,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #tGW|F
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l>H#\MR
利润分配-利润归还投资 Profit appropriation - return investment by profit op/|&H'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !fZ{=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mGwBbY+5n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3|l+&LF!IC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S0,p:Wey
期初未分配利润 Retained earnings, beginning of the year p.gi8%f`
资本公积-股本溢价 Capital surplus - share premium 7_ZfV?
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VuPa'2
资本公积-接受现金捐赠 Capital surplus - cash donation YN.rj-;^+
资本公积-股权投资准备 Capital surplus - investment reserve vRYfB{~
资本公积-拨款转入 Capital surplus - subsidiary M7BJ$fA0E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation LoqS45-)
资本公积-其他 Capital surplus - others d
0$)Y|d>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +*mi%)I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t1wNOoRa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \Om.pOz
盈余公积-储备基金 Surplus reserve - reserve fund i4JqU\((]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z~UqA1r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment OpW4@le_r
主营业务收入 Sales e4j:IK>
主营业务成本 Cost of sales x9p,j
主营业务税金及附加 Sales tax hL+)XJu^J
营业费用 Operating expenses `XE8[XY
管理费用 General and administrative expenses 2dFC{US'
财务费用 Financial expenses D/5 ah_;
投资收益 Investment income
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其他业务收入 Other operating income ;r B2Q H]
营业外收入 Non-operating income GNgPf"}K
补贴收入 Subsidy income !Z3iu
其他业务支出 Other operating expenses T/X[q7O~~4
营业外支出 Non-operating expenses s["8QCd"r
所得税 Income tax U\*}}
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