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 。 OeGuq.>w
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现金 Cash in hand tcEf
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银行存款 Cash in bank hX%v`8
其他货币资金-外埠存款Other monetary assets - cash in other cities ddDJXk)!0
其他货币资金-银行本票 Other monetary assets - cashier‘s check @ ^cgq3H'
其他货币资金-银行汇票 Other monetary assets - bank draft o%PoSZZ
其他货币资金-信用卡 Other monetary assets - credit cards +A ?+G
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K)UOx#xe1
其他货币资金-存出投资款 Other monetary assets - cash for investment %@93^q[\2
短期投资-股票投资 Investments - Short term - stocks j :Jdwf
短期投资-债券投资 Investments - Short term - bonds ?{,)XFck
短期投资-基金投资 Investments - Short term - funds H)T# R?
短期投资-其他投资 Investments - Short term - others 8/?u
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短期投资跌价准备 Provision for short-term investment Q
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长期股权投资-股票投资 Long term equity investment - stocks 9c}]:3#XO
长期股权投资-其他股权投资 Long term equity investment - others b[o"Uq@8?
长期债券投资-债券投资 Long term securities investemnt - bonds /{MH'
长期债券投资-其他债权投资 Long term securities investment - others B9)qv>m
长期投资减值准备 Provision for long-term investment 36WzFq#
应收票据 Notes receivable X /,1]
应收股利 Dividends receivable {_ho!OS>
应收利息 Interest receivable 4*XP;`
应收帐款 Trade debtors a 8hv .43
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zGd*Q5l
预付帐款 Prepayment -sH.yAvC6
应收补贴款 Allowance receivable *Gh8nQbh
其他应收款 Other debtors A;j$rGx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #u5;utY:F
其他流动资产 Other current assets TgE.=`
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物资采购 Purchase H&=4y) /.
原材料 Raw materials `pAp[]SfQd
包装物 Packing materials X:-bAu}D
低值易耗品 Low value consumbles }:l%,DBw
材料成本差异 Material cost difference us,,W(q
自制半成品 Self-manufactured goods %%,hR'+|
库存商品 Finished goods \3(|c#c
商品进销差价 Difference between purchase & sales of commodities ?CW^*So
委托加工物资 Consigned processiong material qMdtJ(gq
委托代销商品 Consignment-out 4U
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受托代销商品 Consignment-in +JAfHQm-
分期收款发出商品 Goods on instalment sales aco}pXz
存货跌价准备 Provision for obsolete stocks lyH X#]
待摊费用 Prepaid expenses h-+a;![
待处理流动资产损益 Unsettled G/L on current assets HD8"=7zJk
待处理固定资产损益 Unsettled G/L on fixed assets "ko?att~
委托贷款-本金 Consignment loan - principle ]G
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委托贷款-利息 Consignment loan - interest tTh;.88Z{
委托贷款-减值准备 Consignment loan - provision bb0McEQy
固定资产-房屋建筑物 Fixed assets - Buildings -anFt+f-
固定资产-机器设备 Fixed assets - Plant and machinery Hs`
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I1 R\Ts@
固定资产-运输设备 Fixed assets - Automobiles 031.u<_
累计折旧 Accumulated depreciation e5>5/l]jsg
固定资产减值准备 Impairment of fixed assets )>X|o$2
工程物资-专用材料 Project material - specific materials # pjyhH@
工程物资-专用设备 Project material - specific equipment k1Mxsd
工程物资-预付大型设备款 Project material - prepaid for equipment GKsL~;8"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production B/9<b{6
在建工程 Construction in progress J
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在建工程减值准备 Impairment of construction in progress 5)n:<U*
固定资产清理 Disposal of fixed assets bR8
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无形资产-专利权 Intangible assets - patent Vh
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无形资产-非专利技术 Intangible assets - industrial property and know-how ]T3BDgu%&
无形资产-商标权 Intangible assets - trademark rights )
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无形资产-土地使用权 Intangible assets - land use rights seqF84
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无形资产-商誉 Intangible assets - goodwill ~SR(K{nf#.
无形资产减值准备 Impairment of intangible assets uM#U!
长期待摊费用 Deferred assets e<O;pM:
未确认融资费用 Unrecognized finance fees rb}wv16?
其他长期资产 Other long term assets cH* /zNp
递延税款借项 Deferred assets debits Xm^
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应付票据 Notes payable ug6f
应付帐款 Trade creditors WP@JrnxO\`
预收帐款 Adanvances from customers @F(3*5c_Y
代销商品款 Consignment-in payables %L \{kUam
其他应交款 Other payable to government B:A1W{l
其他应付款 Other creditors ! N"L`RWD
应付股利 Proposed dividends #SihedWi
待转资产价值 Donated assets ?<yq 2`\4O
预计负债 Accrued liabilities Puth8$
应付短期债券 Short-term debentures payable <GT>s
其他流动负债 Other current liabilities .iP G /e
预提费用 Accrued expenses r@ T-Hi
应付工资 Payroll payable \BbOljM=
应付福利费 Welfare payable hDD~,/yVxs
短期借款-抵押借款 Bank loans - Short term - pledged DtJTnvG~B
短期借款-信用借款 Bank loans - Short term - credit QC\g%MVG
短期借款-担保借款 Bank loans - Short term - guaranteed \A3>c|
一年内到期长期借款 Long term loans due within one year spSN6.j
一年内到期长期应付款 Long term payable due within one year H ?=pWB
长期借款 Bank loans - Long term +zVcOS*-
应付债券-债券面值 Bond payable - Par value 4Fr7jD,#k
应付债券-债券溢价 Bond payable - Excess EDgob^>
应付债券-债券折价 Bond payable - Discount ;oY(I7
应付债券-应计利息 Bond payable - Accrued interest \Sq"3_m4T
长期应付款 Long term payable LE0J ;|1
专项应付款 Specific payable .XLV:6
其他长期负债 Other long term liabilities A}#]
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应交税金-所得税 Tax payable - income tax V$Xl^# tN
应交税金-增值税 Tax payable - VAT &`
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应交税金-营业税 Tax payable - business tax g@k#J"Q'[
应交税金-消费税 Tax payable - consumable tax 4*D fI
应交税金-其他 Tax payable - others m_E[bDON
递延税款贷项 Deferred taxation credit "3Xv%U9@
股本 Share capital S-M)MCL
已归还投资 Investment returned P"V{y|2
利润分配-其他转入 Profit appropriation - other transfer in G1?0Q_RN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z3vs
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B.Zm$JZ:
利润分配-提取储备基金 Profit appropriation - reserve fund iBtjd`V*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xew1LPI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Hlt8al3
利润分配-利润归还投资 Profit appropriation - return investment by profit %eutfM-?6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends kY'<u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6HEqm>Yau
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;Txv-lfS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )O2Nlk~l&
期初未分配利润 Retained earnings, beginning of the year j*eUF-J1
资本公积-股本溢价 Capital surplus - share premium =$)
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T]Tdx.B
资本公积-接受现金捐赠 Capital surplus - cash donation ==h|+NFa
资本公积-股权投资准备 Capital surplus - investment reserve /slm
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资本公积-拨款转入 Capital surplus - subsidiary R%Ui6dCLo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tL={ y*
资本公积-其他 Capital surplus - others l\T!)Ql
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LL= Z$U
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |P,zGy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c|\ZRBdI
盈余公积-储备基金 Surplus reserve - reserve fund J0ZxhxX35
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z{,GZT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment V9fGVDl;
主营业务收入 Sales [5?4c'Ev
主营业务成本 Cost of sales fr}1_0DDz
主营业务税金及附加 Sales tax T}L^CU0
营业费用 Operating expenses E-yT
管理费用 General and administrative expenses lC'{QUC
财务费用 Financial expenses (|0.m8D~D
投资收益 Investment income ~Ho{p Oq
其他业务收入 Other operating income :jt;EzCLg%
营业外收入 Non-operating income JQKC;p
补贴收入 Subsidy income /~3N@J
其他业务支出 Other operating expenses F`Dg*O
营业外支出 Non-operating expenses KP[NuXA`
所得税 Income tax heE}_,
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