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 。 CF42KNq
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现金 Cash in hand >%[(C*Cks
银行存款 Cash in bank `$@1NL7>
其他货币资金-外埠存款Other monetary assets - cash in other cities y-sQ"HPN
其他货币资金-银行本票 Other monetary assets - cashier‘s check k,?Y`s
其他货币资金-银行汇票 Other monetary assets - bank draft &]vd7Q.t
其他货币资金-信用卡 Other monetary assets - credit cards 2N)Ywqvj
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RE"}+D
其他货币资金-存出投资款 Other monetary assets - cash for investment ZQ20IY|,
短期投资-股票投资 Investments - Short term - stocks wc__g8?'
短期投资-债券投资 Investments - Short term - bonds i
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短期投资-基金投资 Investments - Short term - funds =C#,aoa!
短期投资-其他投资 Investments - Short term - others )-jvp8%BK
短期投资跌价准备 Provision for short-term investment :hJhEQH(9
长期股权投资-股票投资 Long term equity investment - stocks })!n1kt
长期股权投资-其他股权投资 Long term equity investment - others 4F:RLj9P!
长期债券投资-债券投资 Long term securities investemnt - bonds ;WGY)=-gv
长期债券投资-其他债权投资 Long term securities investment - others z>y,}#D?C
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable bQ
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应收股利 Dividends receivable mup3
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应收利息 Interest receivable ,#WXAAmm
应收帐款 Trade debtors 4El{2cfA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors orHVL 2
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预付帐款 Prepayment ut\9@>*J=Q
应收补贴款 Allowance receivable '!f5|l9SC
其他应收款 Other debtors +pe_s&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #d|.BxH
其他流动资产 Other current assets s}?98?tYB
物资采购 Purchase mZM5aTQ3
原材料 Raw materials :'!?dszS
包装物 Packing materials 'Ob5l:
低值易耗品 Low value consumbles 9MXauTK
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材料成本差异 Material cost difference s{iYf :
自制半成品 Self-manufactured goods &12aI|u^<
库存商品 Finished goods HE(U0<9c
商品进销差价 Difference between purchase & sales of commodities }y[o[>
委托加工物资 Consigned processiong material %%k[TO
委托代销商品 Consignment-out ,2kWj7H%7
受托代销商品 Consignment-in ?2=c'%w7
分期收款发出商品 Goods on instalment sales ~RMOEH.o
存货跌价准备 Provision for obsolete stocks 3(PU=
待摊费用 Prepaid expenses T Z>z5YTv
待处理流动资产损益 Unsettled G/L on current assets xMuy[)b
待处理固定资产损益 Unsettled G/L on fixed assets vF([mOZ
委托贷款-本金 Consignment loan - principle GzR;`,_O/
委托贷款-利息 Consignment loan - interest _`D_0v(X
委托贷款-减值准备 Consignment loan - provision 1MV^~I8Dd
固定资产-房屋建筑物 Fixed assets - Buildings 9X*q^u
固定资产-机器设备 Fixed assets - Plant and machinery 75v*&
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NKI&n]EO
固定资产-运输设备 Fixed assets - Automobiles {u5)zVYC,U
累计折旧 Accumulated depreciation P4N{lQ.>
固定资产减值准备 Impairment of fixed assets j?8E >tM
工程物资-专用材料 Project material - specific materials !*\^-uvaK
工程物资-专用设备 Project material - specific equipment 6"=e+V@
工程物资-预付大型设备款 Project material - prepaid for equipment 4l3N#U0Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Icr'l$PE
在建工程 Construction in progress f,ux
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在建工程减值准备 Impairment of construction in progress |w>DZG!}1-
固定资产清理 Disposal of fixed assets T!*7G:\f"
无形资产-专利权 Intangible assets - patent 4a646jg)
无形资产-非专利技术 Intangible assets - industrial property and know-how [Q$"+@jw
无形资产-商标权 Intangible assets - trademark rights 0<Pe~i_=
无形资产-土地使用权 Intangible assets - land use rights .#}SK!"B
无形资产-商誉 Intangible assets - goodwill dm 2_Fj
无形资产减值准备 Impairment of intangible assets RE7[bM3a
长期待摊费用 Deferred assets ,Y5+UzE@
未确认融资费用 Unrecognized finance fees /3c1{%B\
其他长期资产 Other long term assets Jq; }q63:
递延税款借项 Deferred assets debits eVlI:yqppj
应付票据 Notes payable o1g[(zky
应付帐款 Trade creditors 97&6i TYA
预收帐款 Adanvances from customers gM=~dBz
代销商品款 Consignment-in payables }0!\%7-Q
其他应交款 Other payable to government AzQ}}A;TSx
其他应付款 Other creditors *Js<VR
应付股利 Proposed dividends 4u&l@BUr
待转资产价值 Donated assets aY?}4Bx
预计负债 Accrued liabilities +X- k)9
应付短期债券 Short-term debentures payable ; 6zu!
其他流动负债 Other current liabilities ^wHO!$
预提费用 Accrued expenses RoiMvrJQP
应付工资 Payroll payable $Z,+aLmb
应付福利费 Welfare payable J7maG|S(DF
短期借款-抵押借款 Bank loans - Short term - pledged P&SR;{:y
短期借款-信用借款 Bank loans - Short term - credit Gs9jX/#
短期借款-担保借款 Bank loans - Short term - guaranteed cN :;ir
一年内到期长期借款 Long term loans due within one year REsThB
一年内到期长期应付款 Long term payable due within one year [[|;Wr}2
长期借款 Bank loans - Long term R.fRQ>rI
应付债券-债券面值 Bond payable - Par value >/n/n{{
应付债券-债券溢价 Bond payable - Excess CkflEmfe
应付债券-债券折价 Bond payable - Discount jQdfFR
应付债券-应计利息 Bond payable - Accrued interest tDwXb>
长期应付款 Long term payable c8Opc"UE
专项应付款 Specific payable F 4hEfO3
其他长期负债 Other long term liabilities IaJ(T>"+
应交税金-所得税 Tax payable - income tax 9o18VJR
应交税金-增值税 Tax payable - VAT +GGj*sD
应交税金-营业税 Tax payable - business tax "8rP?B(
应交税金-消费税 Tax payable - consumable tax duqu}*Jw
应交税金-其他 Tax payable - others W"0 #
递延税款贷项 Deferred taxation credit !hc7i=V?
股本 Share capital aL`pvsnF
已归还投资 Investment returned nOB
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利润分配-其他转入 Profit appropriation - other transfer in JxWH
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :G`_IB\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \\T
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利润分配-提取储备基金 Profit appropriation - reserve fund PNG'"7O
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5N6%N1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mB,7YZ
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利润分配-利润归还投资 Profit appropriation - return investment by profit W=b5{
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends /U`"|3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2<O
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j C@^/rMh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jgYiuM3c\
期初未分配利润 Retained earnings, beginning of the year -cW5v
资本公积-股本溢价 Capital surplus - share premium WV6vM()#!C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Du{]r[[C
资本公积-接受现金捐赠 Capital surplus - cash donation o+vf
资本公积-股权投资准备 Capital surplus - investment reserve qzLRA.#f^
资本公积-拨款转入 Capital surplus - subsidiary F0yh7MItV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation aR\=p:%jGI
资本公积-其他 Capital surplus - others UFl*^j_)]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f(C0&"4e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vKW%l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jv7zvp
盈余公积-储备基金 Surplus reserve - reserve fund 1zM`g_(#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N8vWwN[3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment RDZq(rKc
主营业务收入 Sales eMF%!qUr
主营业务成本 Cost of sales #"Zr#P{P
主营业务税金及附加 Sales tax j`
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营业费用 Operating expenses |fA[s7)
管理费用 General and administrative expenses OO$<
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财务费用 Financial expenses ^NCH)zK]v
投资收益 Investment income :{fsfZXXr
其他业务收入 Other operating income _S[H:b$?
营业外收入 Non-operating income W t8 RC
补贴收入 Subsidy income Soa.thP
其他业务支出 Other operating expenses }l/md/C0
营业外支出 Non-operating expenses |9Y9pked8
所得税 Income tax aB Yhk|Ei
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