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 。 sg6w7fp>
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现金 Cash in hand Z/6'kE{l
银行存款 Cash in bank ^2;(2s
其他货币资金-外埠存款Other monetary assets - cash in other cities hA1gkEM2o
其他货币资金-银行本票 Other monetary assets - cashier‘s check x+*L5$;h
其他货币资金-银行汇票 Other monetary assets - bank draft Q1ABn
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其他货币资金-信用卡 Other monetary assets - credit cards w(e+o.:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit jQ_|z@OV
其他货币资金-存出投资款 Other monetary assets - cash for investment c]aK
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短期投资-股票投资 Investments - Short term - stocks '^oGDlkr H
短期投资-债券投资 Investments - Short term - bonds &W)+8N,L
短期投资-基金投资 Investments - Short term - funds bUAR<R'E
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment ;*g*DIR
长期股权投资-股票投资 Long term equity investment - stocks &t*8oNwSs
长期股权投资-其他股权投资 Long term equity investment - others Ky'3z"
长期债券投资-债券投资 Long term securities investemnt - bonds (9YYv+GGd*
长期债券投资-其他债权投资 Long term securities investment - others \{MrQ2
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长期投资减值准备 Provision for long-term investment X4P}aC
应收票据 Notes receivable ;( Ajf.i
应收股利 Dividends receivable FG;<`4mY
应收利息 Interest receivable .y;\puNq
应收帐款 Trade debtors JJ
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ZXsY-5$#d-
预付帐款 Prepayment 7k`*u) Q
应收补贴款 Allowance receivable ><#2O
其他应收款 Other debtors An8%7xa7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %];h|[ax]
其他流动资产 Other current assets lEyG9Xvi
物资采购 Purchase n$OE~YwP{
原材料 Raw materials vU8FHVytV
包装物 Packing materials ;5Wx$Yfx
低值易耗品 Low value consumbles B::4Qme
材料成本差异 Material cost difference rKy-u
自制半成品 Self-manufactured goods C$'D]fX
库存商品 Finished goods x'=3&vc4
商品进销差价 Difference between purchase & sales of commodities J2oWssw"
委托加工物资 Consigned processiong material N)vk0IM!
委托代销商品 Consignment-out ni"$[8U
受托代销商品 Consignment-in dxkRk#mf:
分期收款发出商品 Goods on instalment sales 1o;g1Z/
存货跌价准备 Provision for obsolete stocks q2S!m6 !
待摊费用 Prepaid expenses MR?*GI's
待处理流动资产损益 Unsettled G/L on current assets 'Ffy8z{&3
待处理固定资产损益 Unsettled G/L on fixed assets _\4`
委托贷款-本金 Consignment loan - principle >2| [EZ
委托贷款-利息 Consignment loan - interest ]8xc?*i8
委托贷款-减值准备 Consignment loan - provision !Ig|m+
固定资产-房屋建筑物 Fixed assets - Buildings fd5ZaE#f
固定资产-机器设备 Fixed assets - Plant and machinery E,<\T6/%q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures O ':0V
固定资产-运输设备 Fixed assets - Automobiles EI=Naq
累计折旧 Accumulated depreciation AK@`'$
固定资产减值准备 Impairment of fixed assets '#,e
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工程物资-专用材料 Project material - specific materials I+Ncmg )>
工程物资-专用设备 Project material - specific equipment ?u_gXz;A
工程物资-预付大型设备款 Project material - prepaid for equipment (
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production WNn[L=f
在建工程 Construction in progress c%AFo]H
在建工程减值准备 Impairment of construction in progress wQD0vsD
固定资产清理 Disposal of fixed assets 0|fb< "
无形资产-专利权 Intangible assets - patent <fC@KY>#
无形资产-非专利技术 Intangible assets - industrial property and know-how tb:,Uf>E
无形资产-商标权 Intangible assets - trademark rights Hhe{ +W@~
无形资产-土地使用权 Intangible assets - land use rights Z>(r9R3{
无形资产-商誉 Intangible assets - goodwill eKZ@FEZ
无形资产减值准备 Impairment of intangible assets yqC Q24
长期待摊费用 Deferred assets V-KL%
未确认融资费用 Unrecognized finance fees _KB{J7bs<a
其他长期资产 Other long term assets Ow
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递延税款借项 Deferred assets debits y*VQ]aJ
应付票据 Notes payable ibd$%;bX3
应付帐款 Trade creditors aN^]bs?R
预收帐款 Adanvances from customers [x2JFS#4
代销商品款 Consignment-in payables !US8aT
其他应交款 Other payable to government HE#,(;1i
其他应付款 Other creditors ^[{`q9A#d
应付股利 Proposed dividends gk!E$NyE
待转资产价值 Donated assets =jg#fdM
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预计负债 Accrued liabilities jd%Len&p
应付短期债券 Short-term debentures payable DA<F{n.Z:
其他流动负债 Other current liabilities GXDC@+$14
预提费用 Accrued expenses &8[ZN$Xe"
应付工资 Payroll payable ?S (im
应付福利费 Welfare payable EMVk:Vt]
短期借款-抵押借款 Bank loans - Short term - pledged _GVE^yW~
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短期借款-信用借款 Bank loans - Short term - credit Tub1Sv>J
短期借款-担保借款 Bank loans - Short term - guaranteed NFk}3w:
一年内到期长期借款 Long term loans due within one year N
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一年内到期长期应付款 Long term payable due within one year YBb)/ZghY
长期借款 Bank loans - Long term z$JX'(<Z7
应付债券-债券面值 Bond payable - Par value &49u5&TiP
应付债券-债券溢价 Bond payable - Excess 2v0!` &?M{
应付债券-债券折价 Bond payable - Discount 2\^G['9
应付债券-应计利息 Bond payable - Accrued interest 2
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长期应付款 Long term payable Ye9Y^+-
专项应付款 Specific payable 63W{U/*aao
其他长期负债 Other long term liabilities 4p.^'2m
应交税金-所得税 Tax payable - income tax ]dvPx^`d{
应交税金-增值税 Tax payable - VAT >_XOc
应交税金-营业税 Tax payable - business tax 0cHfxy3
应交税金-消费税 Tax payable - consumable tax 95=gY
应交税金-其他 Tax payable - others >\V6+$cNp
递延税款贷项 Deferred taxation credit \|CPR6I
股本 Share capital 1EVfowIl
已归还投资 Investment returned 6X/wdk
利润分配-其他转入 Profit appropriation - other transfer in *)u?~r(F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JnfqXbE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KQ&Y2l1*>>
利润分配-提取储备基金 Profit appropriation - reserve fund 1N8;)HLIBJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tAF]2VV(e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9B
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利润分配-利润归还投资 Profit appropriation - return investment by profit qu_)`wB
利润分配-应付优先股股利 Profit appropriation - preference shares dividends > 2#%$lX6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <OTWT`G2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (a[.vw
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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 !O|ql6^;
期初未分配利润 Retained earnings, beginning of the year XAe\s`
资本公积-股本溢价 Capital surplus - share premium |6aJwe+*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 11@]d]v ,
资本公积-接受现金捐赠 Capital surplus - cash donation )zU:
资本公积-股权投资准备 Capital surplus - investment reserve [F+(^- (
资本公积-拨款转入 Capital surplus - subsidiary /
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~W<CE_/]k
资本公积-其他 Capital surplus - others Vtr3G.P^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x?#I4RJH;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #%:c0=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IV'p~
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盈余公积-储备基金 Surplus reserve - reserve fund [)^mBVht
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H+ lX-,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment T-'~? [v
主营业务收入 Sales fAGctRGH
主营业务成本 Cost of sales ?~J i-{#X
主营业务税金及附加 Sales tax @Br
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营业费用 Operating expenses OOnX`
管理费用 General and administrative expenses Z|G/^DK!
财务费用 Financial expenses e+. \pe\
投资收益 Investment income DECB*9O^
其他业务收入 Other operating income [ $pmPr2
营业外收入 Non-operating income RT^v:paNT2
补贴收入 Subsidy income u)a'
其他业务支出 Other operating expenses fiVHRSX60
营业外支出 Non-operating expenses y`yZR
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所得税 Income tax _T5)
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