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&riio7lx
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现金 Cash in hand >*vI:MG8
银行存款 Cash in bank 9QWS[E4
其他货币资金-外埠存款Other monetary assets - cash in other cities X(g<rz1J]
其他货币资金-银行本票 Other monetary assets - cashier‘s check R"=G?d)
其他货币资金-银行汇票 Other monetary assets - bank draft dwB-WF%k
其他货币资金-信用卡 Other monetary assets - credit cards ]*I&104{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fvN2]@:
其他货币资金-存出投资款 Other monetary assets - cash for investment Ms^,]Q1{
短期投资-股票投资 Investments - Short term - stocks VGq2ITg9eE
短期投资-债券投资 Investments - Short term - bonds b`18y cVME
短期投资-基金投资 Investments - Short term - funds c1jgBty
短期投资-其他投资 Investments - Short term - others oAv L?2
短期投资跌价准备 Provision for short-term investment 6D w[n
长期股权投资-股票投资 Long term equity investment - stocks {.Nt#l
长期股权投资-其他股权投资 Long term equity investment - others }g>&l.2X
长期债券投资-债券投资 Long term securities investemnt - bonds !oM1
长期债券投资-其他债权投资 Long term securities investment - others qo$<&'r
长期投资减值准备 Provision for long-term investment 0dXZd2oK@
应收票据 Notes receivable +4B>gS[ F
应收股利 Dividends receivable LD]XN'?"W
应收利息 Interest receivable [A[vR7&S
应收帐款 Trade debtors UO>p-M
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Y7!,s-v4W
预付帐款 Prepayment 9dSKlB5J
应收补贴款 Allowance receivable Rz*%(2Vz
其他应收款 Other debtors Ed_A#@V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors OC"W=[Myl
其他流动资产 Other current assets YadyRUE
物资采购 Purchase m|=/|Hm
原材料 Raw materials Q]IpHNt[>
包装物 Packing materials ;Fp"]z!Qh+
低值易耗品 Low value consumbles ? 0nbvV5v7
材料成本差异 Material cost difference GZ*cV3Y`&
自制半成品 Self-manufactured goods WAkKbqJV
库存商品 Finished goods ,%>/8*
商品进销差价 Difference between purchase & sales of commodities *
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委托加工物资 Consigned processiong material ^EM##
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委托代销商品 Consignment-out 8;Yx a8i e
受托代销商品 Consignment-in *.W![%Be
分期收款发出商品 Goods on instalment sales ;]vE"M x$
存货跌价准备 Provision for obsolete stocks ks
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待摊费用 Prepaid expenses L[Tr"BW
待处理流动资产损益 Unsettled G/L on current assets ]?b#~
待处理固定资产损益 Unsettled G/L on fixed assets sq-[<ryk
委托贷款-本金 Consignment loan - principle TJ2$
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委托贷款-利息 Consignment loan - interest vKol@7%N
委托贷款-减值准备 Consignment loan - provision p>65(&N,
固定资产-房屋建筑物 Fixed assets - Buildings lN{-}f;TN
固定资产-机器设备 Fixed assets - Plant and machinery |;Jcf3e(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ),dXaP[
固定资产-运输设备 Fixed assets - Automobiles G|IO~o0+
累计折旧 Accumulated depreciation /_aFQ>.4n
固定资产减值准备 Impairment of fixed assets ] 6M- s
工程物资-专用材料 Project material - specific materials 1r|'n aiZ
工程物资-专用设备 Project material - specific equipment D{ @x
工程物资-预付大型设备款 Project material - prepaid for equipment h]vA%VuE'E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ` *h-j/M
在建工程 Construction in progress qZCA16
在建工程减值准备 Impairment of construction in progress iI&J_Y{1a_
固定资产清理 Disposal of fixed assets y`
7BR?l
无形资产-专利权 Intangible assets - patent (A/
V(.!
无形资产-非专利技术 Intangible assets - industrial property and know-how l#V"14y
无形资产-商标权 Intangible assets - trademark rights l;F3kA
无形资产-土地使用权 Intangible assets - land use rights #R'm|En'
无形资产-商誉 Intangible assets - goodwill bC)diC
无形资产减值准备 Impairment of intangible assets C!%BW%"R
长期待摊费用 Deferred assets q<D'"7#.
未确认融资费用 Unrecognized finance fees W@JmG`Sy
其他长期资产 Other long term assets UR:cBr
递延税款借项 Deferred assets debits 3dQV5E.
应付票据 Notes payable T>.*c6I
b
应付帐款 Trade creditors IbF[nQ
预收帐款 Adanvances from customers :TX!lbCq
代销商品款 Consignment-in payables IF$f^$
其他应交款 Other payable to government F{ B__Kf
其他应付款 Other creditors >Vn;1 |w
应付股利 Proposed dividends pDr M8)r
待转资产价值 Donated assets ~t.*B& A
预计负债 Accrued liabilities G>d@lt
应付短期债券 Short-term debentures payable W6
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其他流动负债 Other current liabilities $ R,7#7bG
预提费用 Accrued expenses ^e8~eL+
应付工资 Payroll payable 4}gqtw:
应付福利费 Welfare payable .@gv}`>
短期借款-抵押借款 Bank loans - Short term - pledged RU>T?2
短期借款-信用借款 Bank loans - Short term - credit Iyz} ;7yVI
短期借款-担保借款 Bank loans - Short term - guaranteed XGbtmmQG
一年内到期长期借款 Long term loans due within one year ZlUd^6|:3
一年内到期长期应付款 Long term payable due within one year 59FAhEg
长期借款 Bank loans - Long term Qf6Vj,~N
应付债券-债券面值 Bond payable - Par value %q`_vtUT
应付债券-债券溢价 Bond payable - Excess uIiE,.Uu}
应付债券-债券折价 Bond payable - Discount jDqe)uVvtV
应付债券-应计利息 Bond payable - Accrued interest XjuAV
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长期应付款 Long term payable -
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专项应付款 Specific payable <A; R%\V
其他长期负债 Other long term liabilities &C`t(e
应交税金-所得税 Tax payable - income tax wtu WzHrF
应交税金-增值税 Tax payable - VAT 27<~m=`}d
应交税金-营业税 Tax payable - business tax `h+ sSIko
应交税金-消费税 Tax payable - consumable tax Fi14_{
应交税金-其他 Tax payable - others hdXdz aNS
递延税款贷项 Deferred taxation credit +DY% Y
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股本 Share capital ?;ZTJ
已归还投资 Investment returned ts<5%{M(
利润分配-其他转入 Profit appropriation - other transfer in <=W;z=$!Bb
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '+hiCX-_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "\Zsr6y
利润分配-提取储备基金 Profit appropriation - reserve fund k id3@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4@&8jZ)a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J'G 6Z7
利润分配-利润归还投资 Profit appropriation - return investment by profit RLu y;z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D'$ki[{,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K@)
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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 NldeD2~H
期初未分配利润 Retained earnings, beginning of the year sk5h_[tK
资本公积-股本溢价 Capital surplus - share premium 7q&Ru|T33
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qL/4mM0
资本公积-接受现金捐赠 Capital surplus - cash donation KB0HM
资本公积-股权投资准备 Capital surplus - investment reserve :aS8%m
资本公积-拨款转入 Capital surplus - subsidiary l{[{pAm
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N,0l5fD~T
资本公积-其他 Capital surplus - others 'vq-~y5^#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s5F,*<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T>7$<ulm
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PHU#$LG
盈余公积-储备基金 Surplus reserve - reserve fund .]SE>3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0,a\vs%@X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales Uo>pV9xRG
主营业务成本 Cost of sales oJE~dY$Q
主营业务税金及附加 Sales tax A.8{LY;
营业费用 Operating expenses _WO*N9Iz
管理费用 General and administrative expenses %JF.m$-
财务费用 Financial expenses zy"wQPEE
投资收益 Investment income `md)|PSU
其他业务收入 Other operating income P~HzNC
营业外收入 Non-operating income T PEg>[
补贴收入 Subsidy income vPz$jeA
其他业务支出 Other operating expenses K;^$n>Y
营业外支出 Non-operating expenses ;.>CDt-E]
所得税 Income tax gVO<W.?
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