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 。 p$5uS=:4`8
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现金 Cash in hand 8iv0
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银行存款 Cash in bank eo#2n8I>=1
其他货币资金-外埠存款Other monetary assets - cash in other cities XZh1/b^DMN
其他货币资金-银行本票 Other monetary assets - cashier‘s check )$EmKOTt:
其他货币资金-银行汇票 Other monetary assets - bank draft ,,FO6+4f
其他货币资金-信用卡 Other monetary assets - credit cards 6_G[&
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Z-md$=+}w
其他货币资金-存出投资款 Other monetary assets - cash for investment UF_?T.Rl^
短期投资-股票投资 Investments - Short term - stocks hg2a,EU\Z
短期投资-债券投资 Investments - Short term - bonds cDkq@H:
短期投资-基金投资 Investments - Short term - funds L<7KmN4VX
短期投资-其他投资 Investments - Short term - others `;`fA|F^
短期投资跌价准备 Provision for short-term investment k?!CJ@5$
长期股权投资-股票投资 Long term equity investment - stocks ?*{Vn5aX{
长期股权投资-其他股权投资 Long term equity investment - others u&M:w5EM
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others Jw+k=>
长期投资减值准备 Provision for long-term investment 1{fu
应收票据 Notes receivable D+nKQ4
应收股利 Dividends receivable 4](jV}Hg
应收利息 Interest receivable "dkDT7
应收帐款 Trade debtors buj*L&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zl]Ic' _i
预付帐款 Prepayment a)o-6
应收补贴款 Allowance receivable U%:K11Kr
其他应收款 Other debtors S9
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;bYpMcH
其他流动资产 Other current assets BN_I#8r
物资采购 Purchase qS9z0H
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原材料 Raw materials n<
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包装物 Packing materials G5oBe6\C
低值易耗品 Low value consumbles ln1QY"g
材料成本差异 Material cost difference .!`y(N0hc
自制半成品 Self-manufactured goods >D\jyd$wh&
库存商品 Finished goods 6_=t~9sY
商品进销差价 Difference between purchase & sales of commodities za,JC
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委托加工物资 Consigned processiong material I)(@'^)
委托代销商品 Consignment-out JK%UaEut=
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales J<vVsz+7:
存货跌价准备 Provision for obsolete stocks =Hd+KvA
待摊费用 Prepaid expenses TOH+JL8L
待处理流动资产损益 Unsettled G/L on current assets |34M.YjA
待处理固定资产损益 Unsettled G/L on fixed assets #5%\~f
委托贷款-本金 Consignment loan - principle {W' 9k
委托贷款-利息 Consignment loan - interest F97HFt6{
委托贷款-减值准备 Consignment loan - provision pba`FC4R
固定资产-房屋建筑物 Fixed assets - Buildings BO%aCK&
固定资产-机器设备 Fixed assets - Plant and machinery [uLpm*7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "9v4'"
固定资产-运输设备 Fixed assets - Automobiles rw }wQP_'
累计折旧 Accumulated depreciation |?gO@?KDZ
固定资产减值准备 Impairment of fixed assets Lz/{
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工程物资-专用材料 Project material - specific materials nB9(y4
工程物资-专用设备 Project material - specific equipment 2:jWO_V@
工程物资-预付大型设备款 Project material - prepaid for equipment ;CtTdr
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1$S`>M%a
在建工程 Construction in progress '},
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在建工程减值准备 Impairment of construction in progress NY3/mS3w
固定资产清理 Disposal of fixed assets v.!e1ke8D*
无形资产-专利权 Intangible assets - patent yEPkF0?
无形资产-非专利技术 Intangible assets - industrial property and know-how K/l*Saj
无形资产-商标权 Intangible assets - trademark rights (7 O?NS
无形资产-土地使用权 Intangible assets - land use rights ~(x"Y\PEu
无形资产-商誉 Intangible assets - goodwill bjr()NM1
无形资产减值准备 Impairment of intangible assets Q3'L\_1L
长期待摊费用 Deferred assets ?ZAynZ
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未确认融资费用 Unrecognized finance fees cna/?V
其他长期资产 Other long term assets Fzk%eHG=
递延税款借项 Deferred assets debits h|{DIG3
应付票据 Notes payable IJk<1T7:(W
应付帐款 Trade creditors %0_}usrsk
预收帐款 Adanvances from customers ?'^dYQ4
代销商品款 Consignment-in payables l
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其他应交款 Other payable to government wv.HPmq
其他应付款 Other creditors ,382O$C
应付股利 Proposed dividends v/GZByco>
待转资产价值 Donated assets pmuT7*<19
预计负债 Accrued liabilities nc9sfH3
应付短期债券 Short-term debentures payable s?7"iE
其他流动负债 Other current liabilities r!&}4lHYi
预提费用 Accrued expenses % pQi}x
应付工资 Payroll payable %hVI*p3
应付福利费 Welfare payable 9CFh'>}$
短期借款-抵押借款 Bank loans - Short term - pledged 7U2?in}?Qi
短期借款-信用借款 Bank loans - Short term - credit uWkn}P
短期借款-担保借款 Bank loans - Short term - guaranteed q^eLbivVE
一年内到期长期借款 Long term loans due within one year NI85|*h
一年内到期长期应付款 Long term payable due within one year :zQNnq:|
长期借款 Bank loans - Long term sI5S)^'IQ
应付债券-债券面值 Bond payable - Par value s-Qq#T
应付债券-债券溢价 Bond payable - Excess ?#lHQT
应付债券-债券折价 Bond payable - Discount <"@5. f1"Y
应付债券-应计利息 Bond payable - Accrued interest I#:Dk?"O2
长期应付款 Long term payable j_0xE;g"]
专项应付款 Specific payable 34I;DUdcE
其他长期负债 Other long term liabilities ?>DwNz^.!
应交税金-所得税 Tax payable - income tax CE7{>pl
应交税金-增值税 Tax payable - VAT jk{m8YP)E
应交税金-营业税 Tax payable - business tax Gx;
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应交税金-消费税 Tax payable - consumable tax srryVqgS
应交税金-其他 Tax payable - others '3iJ q9
递延税款贷项 Deferred taxation credit 6T6UIq
股本 Share capital !,O Y{='
已归还投资 Investment returned NL-V",gI-~
利润分配-其他转入 Profit appropriation - other transfer in A-l[f\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `RyH~4\;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i?D)XXB85
利润分配-提取储备基金 Profit appropriation - reserve fund w3FEX$`_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iZE7
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N6BEl55 &
利润分配-利润归还投资 Profit appropriation - return investment by profit g4Nl"s
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends B=HEi\55K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E&;;
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T'-kG"l b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4ah5}9{g
期初未分配利润 Retained earnings, beginning of the year <_yy0G
资本公积-股本溢价 Capital surplus - share premium h|.{dv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vlo!D9zsV3
资本公积-接受现金捐赠 Capital surplus - cash donation 7X8n|NZRH7
资本公积-股权投资准备 Capital surplus - investment reserve "4L_BJZ
资本公积-拨款转入 Capital surplus - subsidiary sMcN[r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,VZ<r5NT
资本公积-其他 Capital surplus - others ]RxWypA`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Uy<n7*H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T~~K~a
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TTJj=KPA
盈余公积-储备基金 Surplus reserve - reserve fund XnB-1{a1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w"Y'I$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment iCy$
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主营业务收入 Sales %=)%$n3=-M
主营业务成本 Cost of sales Ee^>Q*wahw
主营业务税金及附加 Sales tax GHFYIor
营业费用 Operating expenses q>m[vvt"
管理费用 General and administrative expenses m0N{%Mf-
财务费用 Financial expenses Hv</Xam
投资收益 Investment income r85j/YK
其他业务收入 Other operating income ZOy^TR
营业外收入 Non-operating income >2mV{i&
补贴收入 Subsidy income vk<4P;A(G
其他业务支出 Other operating expenses COcS
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营业外支出 Non-operating expenses (H-
kWT
所得税 Income tax O)INM
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