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 。 0BE^qe
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现金 Cash in hand iB`]Z@ZC
银行存款 Cash in bank H).5xx[`
其他货币资金-外埠存款Other monetary assets - cash in other cities U(LR
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其他货币资金-银行本票 Other monetary assets - cashier‘s check [IA==B7
其他货币资金-银行汇票 Other monetary assets - bank draft uCS
其他货币资金-信用卡 Other monetary assets - credit cards F+S#m3X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7]zZha4X
其他货币资金-存出投资款 Other monetary assets - cash for investment >F_Ne)}qTQ
短期投资-股票投资 Investments - Short term - stocks Q.$h![`6
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds x#mk[S
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短期投资-其他投资 Investments - Short term - others Jc^ozw
短期投资跌价准备 Provision for short-term investment x99
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长期股权投资-股票投资 Long term equity investment - stocks S*s9
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长期股权投资-其他股权投资 Long term equity investment - others v 8a
长期债券投资-债券投资 Long term securities investemnt - bonds }0),b ?*e
长期债券投资-其他债权投资 Long term securities investment - others %k)I=|
长期投资减值准备 Provision for long-term investment 7/!
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应收票据 Notes receivable Dy@NgHe
应收股利 Dividends receivable A|Gqjy^;@
应收利息 Interest receivable $0 zL
应收帐款 Trade debtors 0\*<k`dY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors P"@^'yR5WK
预付帐款 Prepayment vUeel%
应收补贴款 Allowance receivable Vs"Q-?
其他应收款 Other debtors C,u.!g;lm
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets (OJ9@_fgG[
物资采购 Purchase 7gaC
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原材料 Raw materials FuBRb(I
包装物 Packing materials !,uw./8@Ku
低值易耗品 Low value consumbles jzMGRN/67
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ?=rh= #
库存商品 Finished goods =K8h)B_g
商品进销差价 Difference between purchase & sales of commodities Ve)
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委托加工物资 Consigned processiong material I!'(>VlP7
委托代销商品 Consignment-out z#
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受托代销商品 Consignment-in =@l5He.]&
分期收款发出商品 Goods on instalment sales LnX^*;P5t
存货跌价准备 Provision for obsolete stocks -v@^6bQVp
待摊费用 Prepaid expenses q1Mk_(4oJ
待处理流动资产损益 Unsettled G/L on current assets VZR6oia
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle b\mN^P~>A
委托贷款-利息 Consignment loan - interest YN[D^;}
委托贷款-减值准备 Consignment loan - provision AWcPOU
固定资产-房屋建筑物 Fixed assets - Buildings m^KkS
固定资产-机器设备 Fixed assets - Plant and machinery gO36tc:ce
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (fS4qz:&l
固定资产-运输设备 Fixed assets - Automobiles me" <+6
累计折旧 Accumulated depreciation a3[aXe
固定资产减值准备 Impairment of fixed assets JG4I-\+H
工程物资-专用材料 Project material - specific materials #D8)rs.9
工程物资-专用设备 Project material - specific equipment `h#JDcT;a
工程物资-预付大型设备款 Project material - prepaid for equipment je\UfEo%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b-XBs7OAx
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress **"sru;@=
固定资产清理 Disposal of fixed assets i8F~$6C
无形资产-专利权 Intangible assets - patent 5/<Y,eZ/
无形资产-非专利技术 Intangible assets - industrial property and know-how on|>"F`pb
无形资产-商标权 Intangible assets - trademark rights :T2K\@
无形资产-土地使用权 Intangible assets - land use rights [gDvAtTZ5
无形资产-商誉 Intangible assets - goodwill hQO~9mQ+!
无形资产减值准备 Impairment of intangible assets UF4QPPH4
长期待摊费用 Deferred assets w *0T"hK
未确认融资费用 Unrecognized finance fees 4" @yGXUb
其他长期资产 Other long term assets zi'?FM[f)
递延税款借项 Deferred assets debits pQD8#y)` C
应付票据 Notes payable {S c1!2q
应付帐款 Trade creditors klKt^h-
预收帐款 Adanvances from customers 3:RZ@~u=
代销商品款 Consignment-in payables 6O?O6Ub
其他应交款 Other payable to government m`t7-kiZ
其他应付款 Other creditors MwZ`NH|n3"
应付股利 Proposed dividends qabM@+m[
待转资产价值 Donated assets 4*]`s|fbu
预计负债 Accrued liabilities F6Ixu_s
应付短期债券 Short-term debentures payable va)\uXW.N
其他流动负债 Other current liabilities 1'=brc YR
预提费用 Accrued expenses XOoND
应付工资 Payroll payable M II]sF
应付福利费 Welfare payable m-K6y7t
短期借款-抵押借款 Bank loans - Short term - pledged WA+v&*]
短期借款-信用借款 Bank loans - Short term - credit EC7o 3LoND
短期借款-担保借款 Bank loans - Short term - guaranteed Sc(2c.HO*
一年内到期长期借款 Long term loans due within one year :
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一年内到期长期应付款 Long term payable due within one year h$3Y,-4
长期借款 Bank loans - Long term %u#pl=k}
应付债券-债券面值 Bond payable - Par value ]yyfE7{q
应付债券-债券溢价 Bond payable - Excess =+u$ZZ0+]o
应付债券-债券折价 Bond payable - Discount 6YN4]
应付债券-应计利息 Bond payable - Accrued interest &p*N8S8
长期应付款 Long term payable a)xN(xp##
专项应付款 Specific payable DF#Ob( 1
其他长期负债 Other long term liabilities 8d]=
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应交税金-所得税 Tax payable - income tax }'3V(;9
应交税金-增值税 Tax payable - VAT nHhg#wR
应交税金-营业税 Tax payable - business tax b]Jh0B~Y
应交税金-消费税 Tax payable - consumable tax G[jCmkK
应交税金-其他 Tax payable - others H7WKnn@
递延税款贷项 Deferred taxation credit M@.1P<:h
股本 Share capital E:%%Dm
已归还投资 Investment returned 5s0H4 ?S
利润分配-其他转入 Profit appropriation - other transfer in ?/O+5rjA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 15870xS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FT=w`NE,+
利润分配-提取储备基金 Profit appropriation - reserve fund "<kmiK/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,ihTEw,t(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ms~ mg:
利润分配-利润归还投资 Profit appropriation - return investment by profit % 'P58
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |_-FQ~Hf F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `XTu$+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _3`{wzMA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (FBKP#x)^
期初未分配利润 Retained earnings, beginning of the year :Y"f.>
资本公积-股本溢价 Capital surplus - share premium Ly3^zFW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^ c:(HUo#
资本公积-接受现金捐赠 Capital surplus - cash donation %_
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资本公积-股权投资准备 Capital surplus - investment reserve q4VOK
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资本公积-拨款转入 Capital surplus - subsidiary yfq"at
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others M6?* \9E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XI
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (fq>P1-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *@/!h2
盈余公积-储备基金 Surplus reserve - reserve fund Z_S~#[\7^]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xl
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8c#u"qF
主营业务收入 Sales gXG1w>
主营业务成本 Cost of sales }F-W OQ
主营业务税金及附加 Sales tax ($]y*|Obn
营业费用 Operating expenses z"R-Sme
管理费用 General and administrative expenses O||M
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财务费用 Financial expenses op[5]tjL
投资收益 Investment income ZNzye1JSm
其他业务收入 Other operating income m"`&FA
营业外收入 Non-operating income 0,,x|g$TpT
补贴收入 Subsidy income b{9q
其他业务支出 Other operating expenses R5qC;_0cV
营业外支出 Non-operating expenses ;/$zBr`'
所得税 Income tax 7kHEY5s
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