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 。 G#8HY VF
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现金 Cash in hand sE-E\+
银行存款 Cash in bank AIF?+i%H}
其他货币资金-外埠存款Other monetary assets - cash in other cities N0sf
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其他货币资金-银行本票 Other monetary assets - cashier‘s check r@H<@Vuc
其他货币资金-银行汇票 Other monetary assets - bank draft (+38z)f
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9PVM06
其他货币资金-存出投资款 Other monetary assets - cash for investment ,Zb]3
短期投资-股票投资 Investments - Short term - stocks ~a4htj
短期投资-债券投资 Investments - Short term - bonds u} JL*}Q
短期投资-基金投资 Investments - Short term - funds IR?ICXmtx
短期投资-其他投资 Investments - Short term - others T c4N\Cy
短期投资跌价准备 Provision for short-term investment HjbC>*
长期股权投资-股票投资 Long term equity investment - stocks .:*V
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长期股权投资-其他股权投资 Long term equity investment - others $xyG0Q.
长期债券投资-债券投资 Long term securities investemnt - bonds ^vLHs=<
长期债券投资-其他债权投资 Long term securities investment - others p V(b>O
长期投资减值准备 Provision for long-term investment ]YQlCx`
应收票据 Notes receivable /<9VKMR_k
应收股利 Dividends receivable ^UZEdR;
应收利息 Interest receivable `)&-;CMY
应收帐款 Trade debtors !,+peM
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -wy$ ?Ha
预付帐款 Prepayment 9Y- Sqk+
应收补贴款 Allowance receivable ZTWbe
其他应收款 Other debtors }>=k!l{
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0
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其他流动资产 Other current assets 0R>M_|
物资采购 Purchase
5 .
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原材料 Raw materials cj`g)cX|
包装物 Packing materials #{1w#Iz;
低值易耗品 Low value consumbles r+217fS>
材料成本差异 Material cost difference suN
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自制半成品 Self-manufactured goods <YP>c
库存商品 Finished goods ^!L'Aoy;E
商品进销差价 Difference between purchase & sales of commodities ~&[Wqn@MZ
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out DmM<Kkg.J
受托代销商品 Consignment-in 5*x
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分期收款发出商品 Goods on instalment sales "D'A7DA
存货跌价准备 Provision for obsolete stocks @Nn9-#iW
待摊费用 Prepaid expenses 7JD
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待处理流动资产损益 Unsettled G/L on current assets &/d;4Eu
待处理固定资产损益 Unsettled G/L on fixed assets iv2did4
委托贷款-本金 Consignment loan - principle %kS +n_*
委托贷款-利息 Consignment loan - interest YQvN
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委托贷款-减值准备 Consignment loan - provision ^rMkCA@;TZ
固定资产-房屋建筑物 Fixed assets - Buildings +u#;k!B/>
固定资产-机器设备 Fixed assets - Plant and machinery 2i;G3"\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lOt3^`
固定资产-运输设备 Fixed assets - Automobiles 3*"$E_%
累计折旧 Accumulated depreciation Y
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固定资产减值准备 Impairment of fixed assets H-~V:OCB~
工程物资-专用材料 Project material - specific materials QM=M<~<Voh
工程物资-专用设备 Project material - specific equipment 8 sZ~3
工程物资-预付大型设备款 Project material - prepaid for equipment Dj'aWyW'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N W :_)1
在建工程 Construction in progress o;.PZi2k
在建工程减值准备 Impairment of construction in progress 8rAOs\ys
固定资产清理 Disposal of fixed assets cH?j@-pY
无形资产-专利权 Intangible assets - patent w7cciD|
无形资产-非专利技术 Intangible assets - industrial property and know-how @tWyc%t
无形资产-商标权 Intangible assets - trademark rights OW-[#r
无形资产-土地使用权 Intangible assets - land use rights -@X?~4Idz
无形资产-商誉 Intangible assets - goodwill &u( eu'Q3
无形资产减值准备 Impairment of intangible assets 9}Ud'#E
长期待摊费用 Deferred assets $73 7oV<
未确认融资费用 Unrecognized finance fees l&S2.sC
其他长期资产 Other long term assets l69&-Nyg
递延税款借项 Deferred assets debits i[/g&
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应付票据 Notes payable Lg0Vn&k
应付帐款 Trade creditors LF
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预收帐款 Adanvances from customers lG/M%i
代销商品款 Consignment-in payables %Sr/'7 K
其他应交款 Other payable to government `[p*qsp_
其他应付款 Other creditors fhw.A5Ck
应付股利 Proposed dividends CpNnywDRwU
待转资产价值 Donated assets [,Q(~Qb
预计负债 Accrued liabilities =T
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应付短期债券 Short-term debentures payable &
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其他流动负债 Other current liabilities kRo
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预提费用 Accrued expenses Y u\<
应付工资 Payroll payable #5-5N5-1
应付福利费 Welfare payable o^hI\9
短期借款-抵押借款 Bank loans - Short term - pledged 0OO$(R*
短期借款-信用借款 Bank loans - Short term - credit ifTMoC%
短期借款-担保借款 Bank loans - Short term - guaranteed i_Dv+^&zV
一年内到期长期借款 Long term loans due within one year yBqv'Y
一年内到期长期应付款 Long term payable due within one year ZqT?7 |i
长期借款 Bank loans - Long term M9'Qs m
应付债券-债券面值 Bond payable - Par value ~G|un}g=
应付债券-债券溢价 Bond payable - Excess wDswK "T
应付债券-债券折价 Bond payable - Discount d0ThhO
应付债券-应计利息 Bond payable - Accrued interest 7^7Rk
长期应付款 Long term payable ,e{( r0
专项应付款 Specific payable u;\:#721
其他长期负债 Other long term liabilities np,L39:sf
应交税金-所得税 Tax payable - income tax ?muI8b
应交税金-增值税 Tax payable - VAT X]ow5{e
应交税金-营业税 Tax payable - business tax gpW3zDJ
应交税金-消费税 Tax payable - consumable tax =r=[e}&9
应交税金-其他 Tax payable - others eYZ{mo7
递延税款贷项 Deferred taxation credit FjF:Eh
股本 Share capital >=Hm2daN
已归还投资 Investment returned c`}-i6
利润分配-其他转入 Profit appropriation - other transfer in qD=o;:~Km
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NBHS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "9,z"k
利润分配-提取储备基金 Profit appropriation - reserve fund y^7;I-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jlw%t!Kx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund - 6a4H?L
利润分配-利润归还投资 Profit appropriation - return investment by profit 5[l9`Cn&A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ],CJSA!5F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;AMbo`YK[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S-V)!6\cK
期初未分配利润 Retained earnings, beginning of the year 37GJ}%Qs
资本公积-股本溢价 Capital surplus - share premium vFz%#zk>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '{=dEEi
资本公积-接受现金捐赠 Capital surplus - cash donation 4|*b{Ni
资本公积-股权投资准备 Capital surplus - investment reserve e+jp03m\W
资本公积-拨款转入 Capital surplus - subsidiary H%N!;Jz=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F F<xsoZJ
资本公积-其他 Capital surplus - others VeK^hz
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l9"4"+?j<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q>:>f+4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "{>I5<:t
盈余公积-储备基金 Surplus reserve - reserve fund <Wc98m
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N!Dc\d=8q]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >;V ?s]
主营业务收入 Sales d~+8ui{-U
主营业务成本 Cost of sales 1,@-y#V_
主营业务税金及附加 Sales tax F7$x5h@
营业费用 Operating expenses N2:};a[ui5
管理费用 General and administrative expenses LDlj4>%pW^
财务费用 Financial expenses Z*
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投资收益 Investment income E^uau=F
其他业务收入 Other operating income JTbg8b
营业外收入 Non-operating income z
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补贴收入 Subsidy income )9'eckt
其他业务支出 Other operating expenses 6&/H
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营业外支出 Non-operating expenses vlYDhjZk#
所得税 Income tax -L e:%q2
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