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 。 )}w2'(!X8
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现金 Cash in hand v_^>*Vm*
银行存款 Cash in bank GYH{_Fq
其他货币资金-外埠存款Other monetary assets - cash in other cities 89n\$7Ff9
其他货币资金-银行本票 Other monetary assets - cashier‘s check %]G'u
其他货币资金-银行汇票 Other monetary assets - bank draft 6)=`&>9
其他货币资金-信用卡 Other monetary assets - credit cards x9\z^GU%H
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3ScOJo
其他货币资金-存出投资款 Other monetary assets - cash for investment pY.R?\
短期投资-股票投资 Investments - Short term - stocks ./5LV)_`
短期投资-债券投资 Investments - Short term - bonds 8_$[SV$q
短期投资-基金投资 Investments - Short term - funds PzF>yG[
短期投资-其他投资 Investments - Short term - others tBUn
KPT
短期投资跌价准备 Provision for short-term investment 'aV])(Wm>
长期股权投资-股票投资 Long term equity investment - stocks f[1 s4Dp3-
长期股权投资-其他股权投资 Long term equity investment - others A; _Zw[
长期债券投资-债券投资 Long term securities investemnt - bonds Ln
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长期债券投资-其他债权投资 Long term securities investment - others zD^*->`p
长期投资减值准备 Provision for long-term investment gug9cmA/Q7
应收票据 Notes receivable xB4}9zN s
应收股利 Dividends receivable &6="r}
应收利息 Interest receivable wCQ.?*7-9Q
应收帐款 Trade debtors nMM:Tr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pSa
pF)1>
预付帐款 Prepayment rF ?gKk
应收补贴款 Allowance receivable 2`d KnaF|
其他应收款 Other debtors A_8Xhem${
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^O6eFD U
其他流动资产 Other current assets i8w/a
物资采购 Purchase U
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原材料 Raw materials ]C'^&:&<
包装物 Packing materials 8yC
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低值易耗品 Low value consumbles m+|yk.md
材料成本差异 Material cost difference GBYeiEgZh
自制半成品 Self-manufactured goods @bRKJPU9)
库存商品 Finished goods NI
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商品进销差价 Difference between purchase & sales of commodities M"\Iw'5$
委托加工物资 Consigned processiong material q!;u4J
委托代销商品 Consignment-out eQqnPqi-
受托代销商品 Consignment-in t7-6A
分期收款发出商品 Goods on instalment sales +-r ~-b s
存货跌价准备 Provision for obsolete stocks :X*$U
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待摊费用 Prepaid expenses +lplQh@RB
待处理流动资产损益 Unsettled G/L on current assets N
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待处理固定资产损益 Unsettled G/L on fixed assets 6n A/LW\x
委托贷款-本金 Consignment loan - principle .QU]
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision k3+LP7|*
固定资产-房屋建筑物 Fixed assets - Buildings 1'B& e)
固定资产-机器设备 Fixed assets - Plant and machinery =f?vpKq40
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7!F -.kG
固定资产-运输设备 Fixed assets - Automobiles D wfw|h
累计折旧 Accumulated depreciation "T@9#7Obu
固定资产减值准备 Impairment of fixed assets :u]QEZ@@
工程物资-专用材料 Project material - specific materials 4iDqd
工程物资-专用设备 Project material - specific equipment ~2;\)/E\
工程物资-预付大型设备款 Project material - prepaid for equipment 'iWDYZ?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dOT7;@
在建工程 Construction in progress 4_P6P
在建工程减值准备 Impairment of construction in progress 5<XWbGW
固定资产清理 Disposal of fixed assets Z'UhJu D5
无形资产-专利权 Intangible assets - patent +!Q*ie+q
无形资产-非专利技术 Intangible assets - industrial property and know-how ,!H`@Kl
无形资产-商标权 Intangible assets - trademark rights Q7#t#XM
无形资产-土地使用权 Intangible assets - land use rights %p:Z(zU
无形资产-商誉 Intangible assets - goodwill :85QwN]\
无形资产减值准备 Impairment of intangible assets []jbzVwS2
长期待摊费用 Deferred assets )g?ox{Hol
未确认融资费用 Unrecognized finance fees Mt4*`CxtH;
其他长期资产 Other long term assets F%f)oq`B
递延税款借项 Deferred assets debits <Nk:C1Op}
应付票据 Notes payable J#gG*(
应付帐款 Trade creditors =w!2R QB
预收帐款 Adanvances from customers ~ o=kW2Y
代销商品款 Consignment-in payables R`J
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其他应交款 Other payable to government )(9[> _+40
其他应付款 Other creditors Wn{MY=5Y
应付股利 Proposed dividends Vx{
待转资产价值 Donated assets R=<%!
预计负债 Accrued liabilities Zts1BWL[
应付短期债券 Short-term debentures payable ||L^yI~_d
其他流动负债 Other current liabilities fK _uuw4
预提费用 Accrued expenses T>pyYF1Q
应付工资 Payroll payable 2bOl`{x
应付福利费 Welfare payable h1H$3TpP
短期借款-抵押借款 Bank loans - Short term - pledged 6zi 5#23
短期借款-信用借款 Bank loans - Short term - credit 9k~%HN-[
短期借款-担保借款 Bank loans - Short term - guaranteed "ql$Rz8
一年内到期长期借款 Long term loans due within one year F9"Xu-g
一年内到期长期应付款 Long term payable due within one year f/QwXO-U
长期借款 Bank loans - Long term u#y#(1
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应付债券-债券面值 Bond payable - Par value <#wVQ\0C
应付债券-债券溢价 Bond payable - Excess "G^TA:O:=
应付债券-债券折价 Bond payable - Discount *07?U")
应付债券-应计利息 Bond payable - Accrued interest &e78xtA{
长期应付款 Long term payable u* G+=aV.6
专项应付款 Specific payable *aJO5&w<T
其他长期负债 Other long term liabilities SOZs!9oi
应交税金-所得税 Tax payable - income tax $;&l{=e2)
应交税金-增值税 Tax payable - VAT jK".iqx2L
应交税金-营业税 Tax payable - business tax {1_<\~J
应交税金-消费税 Tax payable - consumable tax +|x{?%.O
应交税金-其他 Tax payable - others .4ZOm'ko{
递延税款贷项 Deferred taxation credit (d/!M
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股本 Share capital uq/Fapl
已归还投资 Investment returned Y/5(BK)
利润分配-其他转入 Profit appropriation - other transfer in JVGTmS[3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sjOv!|]A
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dz^b(q
利润分配-提取储备基金 Profit appropriation - reserve fund 9)8Cf%<(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l,~`o$_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N~0ihTG5
利润分配-利润归还投资 Profit appropriation - return investment by profit Fv*QcB9K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u0]u"T&N!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R={#V8D~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )dFPfu&HL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 61b*uoq0w?
期初未分配利润 Retained earnings, beginning of the year oaZdvu@y
资本公积-股本溢价 Capital surplus - share premium r
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !^8X71W|
资本公积-接受现金捐赠 Capital surplus - cash donation B;S'l|-?
资本公积-股权投资准备 Capital surplus - investment reserve "h #/b}/
资本公积-拨款转入 Capital surplus - subsidiary *o38f>aJl
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c%WO#}r|
资本公积-其他 Capital surplus - others MN8>I=p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ][b|^V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zVa&4 T-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m)LI|
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盈余公积-储备基金 Surplus reserve - reserve fund )t@9!V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
x.4z)2MO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :|$cG~'J
主营业务收入 Sales `N&*+!O%
主营业务成本 Cost of sales 3HBh
3p5
主营业务税金及附加 Sales tax yXoNfsv
营业费用 Operating expenses Mk0x#-F
管理费用 General and administrative expenses 1C<d^D_!p
财务费用 Financial expenses YU" /p|!1
投资收益 Investment income Z#B}#*<C
其他业务收入 Other operating income 5eE\
X /
营业外收入 Non-operating income
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补贴收入 Subsidy income h_{f_GQ"
其他业务支出 Other operating expenses <i4]qO(0u
营业外支出 Non-operating expenses ^EKRbPA9:<
所得税 Income tax [*Ai@:F
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