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 。 {BBL`tg60
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现金 Cash in hand h[SuuW
银行存款 Cash in bank DbdxHuKa>
其他货币资金-外埠存款Other monetary assets - cash in other cities <j93
其他货币资金-银行本票 Other monetary assets - cashier‘s check s5X
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其他货币资金-银行汇票 Other monetary assets - bank draft MX-(;H
其他货币资金-信用卡 Other monetary assets - credit cards Y!C=0&p
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xA DjQ%B
其他货币资金-存出投资款 Other monetary assets - cash for investment 6e6~82t8/
短期投资-股票投资 Investments - Short term - stocks T.vkGB=QZ%
短期投资-债券投资 Investments - Short term - bonds `CP}1W>
短期投资-基金投资 Investments - Short term - funds `b^eRnpR
短期投资-其他投资 Investments - Short term - others 15i8) 4h
短期投资跌价准备 Provision for short-term investment iol.RszlZ|
长期股权投资-股票投资 Long term equity investment - stocks E4^zW_|xE
长期股权投资-其他股权投资 Long term equity investment - others @tvAI2W
长期债券投资-债券投资 Long term securities investemnt - bonds 5+<<:5_6l
长期债券投资-其他债权投资 Long term securities investment - others 'OKDB7Ni
长期投资减值准备 Provision for long-term investment <!#6c :(Q
应收票据 Notes receivable ZW$PJmz
应收股利 Dividends receivable ppt`5F O
应收利息 Interest receivable 8v7;{4^
应收帐款 Trade debtors w\U
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Dz4
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预付帐款 Prepayment 8-Ik .,}
应收补贴款 Allowance receivable 75j`3wzu
其他应收款 Other debtors ^PY*INv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0#~e KFy
其他流动资产 Other current assets V45\.V
物资采购 Purchase \vVGfG?6
原材料 Raw materials wXv\[zL`
包装物 Packing materials *xxG@h|5
n
低值易耗品 Low value consumbles DGMvYNKTj
材料成本差异 Material cost difference $~xY6"_}!!
自制半成品 Self-manufactured goods ;Ub;AqY
库存商品 Finished goods -AUdBG
商品进销差价 Difference between purchase & sales of commodities FWNO/)~t
委托加工物资 Consigned processiong material kK2x';21
委托代销商品 Consignment-out 5`oVyxJ<
受托代销商品 Consignment-in FI1R7A
分期收款发出商品 Goods on instalment sales <4,n6$E
存货跌价准备 Provision for obsolete stocks LOf0_g/
待摊费用 Prepaid expenses E9_aNYD
待处理流动资产损益 Unsettled G/L on current assets H-GlCVq~
待处理固定资产损益 Unsettled G/L on fixed assets U$R+&@;
委托贷款-本金 Consignment loan - principle 6@`Y6>}$_
委托贷款-利息 Consignment loan - interest !BD+H/A.{
委托贷款-减值准备 Consignment loan - provision )v&r^DR_
固定资产-房屋建筑物 Fixed assets - Buildings ]2kgG*^n"
固定资产-机器设备 Fixed assets - Plant and machinery bKsl'3~ k
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e;:~@cB,c
固定资产-运输设备 Fixed assets - Automobiles &D,gKT
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累计折旧 Accumulated depreciation Fj<#*2{]B
固定资产减值准备 Impairment of fixed assets &DC
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工程物资-专用材料 Project material - specific materials Zi47)8
工程物资-专用设备 Project material - specific equipment ;h>s=D,r
工程物资-预付大型设备款 Project material - prepaid for equipment 5a1)`2V2M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ay'2!K,I
在建工程 Construction in progress ~C6Qp`VF
在建工程减值准备 Impairment of construction in progress E5.3wOE
固定资产清理 Disposal of fixed assets 9V*h:[6a(
无形资产-专利权 Intangible assets - patent ^a~^$PUqI
无形资产-非专利技术 Intangible assets - industrial property and know-how HMbF#!E
无形资产-商标权 Intangible assets - trademark rights o:u *E
无形资产-土地使用权 Intangible assets - land use rights 5bZf$$b
无形资产-商誉 Intangible assets - goodwill d&n&_>
无形资产减值准备 Impairment of intangible assets %\8E{M:
长期待摊费用 Deferred assets pj. }VF!d
未确认融资费用 Unrecognized finance fees #Jt9U
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其他长期资产 Other long term assets W)^0~[
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递延税款借项 Deferred assets debits _w8iPL5:
应付票据 Notes payable ]YcM45xg
应付帐款 Trade creditors B`,4M&
预收帐款 Adanvances from customers w 8M,35b
代销商品款 Consignment-in payables AyZL(
其他应交款 Other payable to government k
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其他应付款 Other creditors 5/-{.g
应付股利 Proposed dividends cx?t C#t
待转资产价值 Donated assets `!<RP'
预计负债 Accrued liabilities F.i%o2P3
应付短期债券 Short-term debentures payable |T: 'G
其他流动负债 Other current liabilities %;+Q0
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预提费用 Accrued expenses Id3i qAL
应付工资 Payroll payable J8[N!qDCj
应付福利费 Welfare payable $Il?[4FF
短期借款-抵押借款 Bank loans - Short term - pledged q~9Y&>D
短期借款-信用借款 Bank loans - Short term - credit Z6%Hhk[
短期借款-担保借款 Bank loans - Short term - guaranteed J{"<Hg
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一年内到期长期借款 Long term loans due within one year AZ~=]1
一年内到期长期应付款 Long term payable due within one year {?c`0C
长期借款 Bank loans - Long term ng$`<~=)\
应付债券-债券面值 Bond payable - Par value _JZS;8WYR
应付债券-债券溢价 Bond payable - Excess _Wn5*
Pi%Z
应付债券-债券折价 Bond payable - Discount S<"T:Y&
应付债券-应计利息 Bond payable - Accrued interest ^Wk.D-
长期应付款 Long term payable Jybx'vZj
专项应付款 Specific payable Ht.0ug
其他长期负债 Other long term liabilities t>[K:[0
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应交税金-所得税 Tax payable - income tax ).HYW _Yih
应交税金-增值税 Tax payable - VAT ^i}*$ZC72
应交税金-营业税 Tax payable - business tax |7XV!D!\g
应交税金-消费税 Tax payable - consumable tax aKdi
应交税金-其他 Tax payable - others (orO=gST-/
递延税款贷项 Deferred taxation credit S EdNH.|I
股本 Share capital A%S6&!I:(
已归还投资 Investment returned G%N3h'zDi
利润分配-其他转入 Profit appropriation - other transfer in QF
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 86(8p_&zC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n~xh
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利润分配-提取储备基金 Profit appropriation - reserve fund )r_zM~jI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vr#_pu)f4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l
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利润分配-利润归还投资 Profit appropriation - return investment by profit ts rcX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (~t/8!7N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [hU5ooB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V 4Y w"J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?rqU&my S
期初未分配利润 Retained earnings, beginning of the year F6 ?4E"d
资本公积-股本溢价 Capital surplus - share premium V6%J9+DK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &y-(UOqbkP
资本公积-接受现金捐赠 Capital surplus - cash donation B=K&+
资本公积-股权投资准备 Capital surplus - investment reserve NIn#
资本公积-拨款转入 Capital surplus - subsidiary {1
fva^O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }Xv2I$J
资本公积-其他 Capital surplus - others {L 7O{:J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "_Wv,CYmNr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XBi}hT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e-vwve
盈余公积-储备基金 Surplus reserve - reserve fund kI5`[\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment F)x^AJie
主营业务收入 Sales (dl7+
主营业务成本 Cost of sales '5j$wr zt
主营业务税金及附加 Sales tax C^>txui8
营业费用 Operating expenses w>M8FG(4]
管理费用 General and administrative expenses G[7Z5)2B
财务费用 Financial expenses rOC2 S(m
投资收益 Investment income f,utA3[
其他业务收入 Other operating income *^cJn*QeL
营业外收入 Non-operating income \OMWE/qMy
补贴收入 Subsidy income FF]xwptrx
其他业务支出 Other operating expenses D;%
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营业外支出 Non-operating expenses f>d aK9$(
所得税 Income tax f=%k9Y*)
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