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 。 h]Oplp4\W
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现金 Cash in hand cLU*Tx\
银行存款 Cash in bank -*lP1Nbp
其他货币资金-外埠存款Other monetary assets - cash in other cities K%}I}8M
其他货币资金-银行本票 Other monetary assets - cashier‘s check AY;+Ws
其他货币资金-银行汇票 Other monetary assets - bank draft 8QN8bGxK
其他货币资金-信用卡 Other monetary assets - credit cards .cF$f4>2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;iORfUjxrq
其他货币资金-存出投资款 Other monetary assets - cash for investment ]-'9|N*}l
短期投资-股票投资 Investments - Short term - stocks ^d9raYE`'
短期投资-债券投资 Investments - Short term - bonds 4sj%:
短期投资-基金投资 Investments - Short term - funds .V3Dql@z"
短期投资-其他投资 Investments - Short term - others )A0
&16<
短期投资跌价准备 Provision for short-term investment [~<',,tA0|
长期股权投资-股票投资 Long term equity investment - stocks D%idlL2%J
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds x!~OK::o8
长期债券投资-其他债权投资 Long term securities investment - others 5)zB/Ta<
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable #P-HV
应收股利 Dividends receivable V
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应收利息 Interest receivable BNCJT$tYX
应收帐款 Trade debtors }AiS83B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -HsBV>C
预付帐款 Prepayment 9,5II0N L
应收补贴款 Allowance receivable 93Gur(j^
其他应收款 Other debtors vEe
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R{o*O_qX
其他流动资产 Other current assets r65NKiQD
物资采购 Purchase Cj1UD;
原材料 Raw materials E@jl: -*E
包装物 Packing materials ]0i2]=J&,
低值易耗品 Low value consumbles e-cb?.WU?
材料成本差异 Material cost difference tN3 {7'\7
自制半成品 Self-manufactured goods ~9 WJrRWB
库存商品 Finished goods 'D"K`Vw
商品进销差价 Difference between purchase & sales of commodities &E &iaw!
委托加工物资 Consigned processiong material 56Y5kxmi
委托代销商品 Consignment-out Hs}"A,V
受托代销商品 Consignment-in |~uzQU7
分期收款发出商品 Goods on instalment sales '(pdk
存货跌价准备 Provision for obsolete stocks IaTq4rt
待摊费用 Prepaid expenses 0bxvM
待处理流动资产损益 Unsettled G/L on current assets A4Q)YY9~
待处理固定资产损益 Unsettled G/L on fixed assets :ZfUjqRE
委托贷款-本金 Consignment loan - principle '}`hY1v
委托贷款-利息 Consignment loan - interest gZEA;N:H%<
委托贷款-减值准备 Consignment loan - provision 8*#][wC2
固定资产-房屋建筑物 Fixed assets - Buildings N^yO- xk
固定资产-机器设备 Fixed assets - Plant and machinery ;9 &1JX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h!N&gZ[0
固定资产-运输设备 Fixed assets - Automobiles /^33 e+j
累计折旧 Accumulated depreciation ;~:Ryl
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固定资产减值准备 Impairment of fixed assets ,q@(L
工程物资-专用材料 Project material - specific materials +Q!xEfpO;
工程物资-专用设备 Project material - specific equipment lcT+$4zk.
工程物资-预付大型设备款 Project material - prepaid for equipment i)= 89?8
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production khN:+V|
在建工程 Construction in progress Rf(x^J{
在建工程减值准备 Impairment of construction in progress YeExjC
固定资产清理 Disposal of fixed assets &Y>~^$`J
无形资产-专利权 Intangible assets - patent VtzmY
无形资产-非专利技术 Intangible assets - industrial property and know-how {.D2ON
无形资产-商标权 Intangible assets - trademark rights F}B/-".^
无形资产-土地使用权 Intangible assets - land use rights PDq}Tq
无形资产-商誉 Intangible assets - goodwill 'oiD#\t4
无形资产减值准备 Impairment of intangible assets LB*#
长期待摊费用 Deferred assets Z:Y.":[
Qi
未确认融资费用 Unrecognized finance fees Kp
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其他长期资产 Other long term assets dI
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递延税款借项 Deferred assets debits 3@ F+ E\k
应付票据 Notes payable !:5`im;i
应付帐款 Trade creditors 4}8+)Pd
预收帐款 Adanvances from customers N]s7/s
代销商品款 Consignment-in payables &^3~=$
其他应交款 Other payable to government [mB(GL
其他应付款 Other creditors ,4>WLJDo
应付股利 Proposed dividends ]k`Fl,"
待转资产价值 Donated assets zsMw5C
预计负债 Accrued liabilities rGn5QV
应付短期债券 Short-term debentures payable %I|+_ z&x
其他流动负债 Other current liabilities lGnql 1(
预提费用 Accrued expenses q:-]d0B+
应付工资 Payroll payable emkMR{MY
应付福利费 Welfare payable ny
短期借款-抵押借款 Bank loans - Short term - pledged 8`inRfpY
短期借款-信用借款 Bank loans - Short term - credit -0KbdHIKb'
短期借款-担保借款 Bank loans - Short term - guaranteed (|36!-(iK
一年内到期长期借款 Long term loans due within one year 8MeO U
一年内到期长期应付款 Long term payable due within one year !7kLFW
长期借款 Bank loans - Long term WJY4>7}{B@
应付债券-债券面值 Bond payable - Par value *t?~)o7
应付债券-债券溢价 Bond payable - Excess LA;V}%y?
应付债券-债券折价 Bond payable - Discount {glqWFT
应付债券-应计利息 Bond payable - Accrued interest LG Y!j_bD
长期应付款 Long term payable d#vSE.&
专项应付款 Specific payable iFwyh`Bcg
其他长期负债 Other long term liabilities Q/3tg
应交税金-所得税 Tax payable - income tax D*XZT{1g
应交税金-增值税 Tax payable - VAT hP4)8 >
应交税金-营业税 Tax payable - business tax w`.T/
应交税金-消费税 Tax payable - consumable tax N[a ljC-R
应交税金-其他 Tax payable - others /H%<oAjp6
递延税款贷项 Deferred taxation credit %Vw|5yA4
股本 Share capital re ]Ste
已归还投资 Investment returned 38w.sceaT
利润分配-其他转入 Profit appropriation - other transfer in gI^L
9jE7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve clq~ ;hx
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `bZ2x@
利润分配-提取储备基金 Profit appropriation - reserve fund Ere?d~8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S6Xb*6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l`v
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利润分配-利润归还投资 Profit appropriation - return investment by profit k%Ma4_Z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends GCP{Z]u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SG
dfhno;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &O+sK4P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;o-\. =l
期初未分配利润 Retained earnings, beginning of the year b"R, p=M
资本公积-股本溢价 Capital surplus - share premium wVvqw/j*f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l50|`
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资本公积-接受现金捐赠 Capital surplus - cash donation H
9Y2n 0
资本公积-股权投资准备 Capital surplus - investment reserve 7x[LF ^o
资本公积-拨款转入 Capital surplus - subsidiary []A"]p
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,YP
1$gj
资本公积-其他 Capital surplus - others SE,o7_k'S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KMxNH,5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `2B*CMW{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ie G7@
盈余公积-储备基金 Surplus reserve - reserve fund h*;g0QBkl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T:K"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 05l0B5'p
主营业务收入 Sales [K/
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主营业务成本 Cost of sales =~GE?}.o
主营业务税金及附加 Sales tax @9}),hl`
营业费用 Operating expenses YBYB OH
管理费用 General and administrative expenses Je#!Wd
财务费用 Financial expenses <ICZ"F`S
投资收益 Investment income LJRg>8
其他业务收入 Other operating income G$?|S@I,
营业外收入 Non-operating income g
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补贴收入 Subsidy income T[5gom
其他业务支出 Other operating expenses W]@gQ(Ef
营业外支出 Non-operating expenses L.C
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所得税 Income tax N3uMkH-<
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