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 。 AfY(+w6!K
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现金 Cash in hand oL~Yrb%R
银行存款 Cash in bank I4)vJ0
其他货币资金-外埠存款Other monetary assets - cash in other cities w(@`g/b
其他货币资金-银行本票 Other monetary assets - cashier‘s check x0#+yP
其他货币资金-银行汇票 Other monetary assets - bank draft ?K]k(ZV_+Y
其他货币资金-信用卡 Other monetary assets - credit cards R@EFG%|`_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit B
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其他货币资金-存出投资款 Other monetary assets - cash for investment NN$`n*;l
短期投资-股票投资 Investments - Short term - stocks hVID~L$
短期投资-债券投资 Investments - Short term - bonds H1@"Yg8
短期投资-基金投资 Investments - Short term - funds 6?Wsg`9
短期投资-其他投资 Investments - Short term - others 712i|
短期投资跌价准备 Provision for short-term investment Zaj<*?\
长期股权投资-股票投资 Long term equity investment - stocks DnTM#i:
长期股权投资-其他股权投资 Long term equity investment - others [;b
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长期债券投资-债券投资 Long term securities investemnt - bonds 'R$~U?i8
长期债券投资-其他债权投资 Long term securities investment - others =];FojC6I
长期投资减值准备 Provision for long-term investment h0gT/x
应收票据 Notes receivable 7,jqA"9
应收股利 Dividends receivable RXP"v-
应收利息 Interest receivable dp?uq'
应收帐款 Trade debtors gf!j|O ;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (thzWr6;
预付帐款 Prepayment 0 Hq$h
应收补贴款 Allowance receivable ;P{ *'@
其他应收款 Other debtors II2oV}7?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )Qo6bei!
其他流动资产 Other current assets 7j]@3D9[:p
物资采购 Purchase wg[*]_,a
原材料 Raw materials q}8R>`Z{
包装物 Packing materials LO2sP"9
低值易耗品 Low value consumbles 9*x9sfCv9
材料成本差异 Material cost difference =*'`\}];"
自制半成品 Self-manufactured goods \ pq]q
库存商品 Finished goods &A`QPk8n
商品进销差价 Difference between purchase & sales of commodities {4I sz-P
委托加工物资 Consigned processiong material &oR&NKk
委托代销商品 Consignment-out ]l\J"*"aB
受托代销商品 Consignment-in fL@[B{XMM
分期收款发出商品 Goods on instalment sales 4f1*?HX&
存货跌价准备 Provision for obsolete stocks aJfW75C
待摊费用 Prepaid expenses rUuM__;d
待处理流动资产损益 Unsettled G/L on current assets ;<* VwXJR
待处理固定资产损益 Unsettled G/L on fixed assets U@*z#T#"m
委托贷款-本金 Consignment loan - principle d9^h
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委托贷款-利息 Consignment loan - interest jjwY{jV
委托贷款-减值准备 Consignment loan - provision QTDI^ZeuF
固定资产-房屋建筑物 Fixed assets - Buildings ,JjTz
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固定资产-机器设备 Fixed assets - Plant and machinery $`riB$v
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles D]0#A|nF
累计折旧 Accumulated depreciation 's9)\LS>p
固定资产减值准备 Impairment of fixed assets cBAA32wf
工程物资-专用材料 Project material - specific materials 4iw+3 Q|
工程物资-专用设备 Project material - specific equipment #A|MNJ%m
工程物资-预付大型设备款 Project material - prepaid for equipment %@IR7v~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K4
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在建工程 Construction in progress >Qi2;t~G
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets )QKZI))G0
无形资产-专利权 Intangible assets - patent ,,6e }o6
无形资产-非专利技术 Intangible assets - industrial property and know-how Nc7YMxk'H
无形资产-商标权 Intangible assets - trademark rights P3:hGmk8|j
无形资产-土地使用权 Intangible assets - land use rights p3-sEIw}Ru
无形资产-商誉 Intangible assets - goodwill ruA!+@or
无形资产减值准备 Impairment of intangible assets m=#2u4H4
长期待摊费用 Deferred assets [3\}Ca1
未确认融资费用 Unrecognized finance fees LsLsSV
其他长期资产 Other long term assets P!-9cd1C,
递延税款借项 Deferred assets debits r..Rh9v/=E
应付票据 Notes payable 9iv!+(ni
应付帐款 Trade creditors Vdjca:`
预收帐款 Adanvances from customers T+gqu
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代销商品款 Consignment-in payables =T+<>/[
其他应交款 Other payable to government JU~l
其他应付款 Other creditors toP7b
应付股利 Proposed dividends g{i(4DHm(
待转资产价值 Donated assets DQE.;0ld
预计负债 Accrued liabilities )Z]8SED
应付短期债券 Short-term debentures payable Q!@"Y/
其他流动负债 Other current liabilities |i|>-|`!
预提费用 Accrued expenses No h*1u*
应付工资 Payroll payable <8'}H`w%
应付福利费 Welfare payable "eBpSV>nnQ
短期借款-抵押借款 Bank loans - Short term - pledged
2"1
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短期借款-信用借款 Bank loans - Short term - credit z S^:Ng5
短期借款-担保借款 Bank loans - Short term - guaranteed QYg2'`(
一年内到期长期借款 Long term loans due within one year ;ASlsUE\)
一年内到期长期应付款 Long term payable due within one year `"
长期借款 Bank loans - Long term RCsd
应付债券-债券面值 Bond payable - Par value oo/#]a
应付债券-债券溢价 Bond payable - Excess _RAPXU~ 6-
应付债券-债券折价 Bond payable - Discount zEa3a
应付债券-应计利息 Bond payable - Accrued interest &OsJnkY<<
长期应付款 Long term payable 0(64}T)
专项应付款 Specific payable ['{mW4i
其他长期负债 Other long term liabilities pvcD
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应交税金-所得税 Tax payable - income tax xC{ W_a(
应交税金-增值税 Tax payable - VAT @C?RbTHy
应交税金-营业税 Tax payable - business tax teET nz_L
应交税金-消费税 Tax payable - consumable tax tL
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应交税金-其他 Tax payable - others -MeGJX:^I
递延税款贷项 Deferred taxation credit 3>-^/
股本 Share capital \QQw1c+
已归还投资 Investment returned 2x t
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利润分配-其他转入 Profit appropriation - other transfer in \]GBd~i<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rZ
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z#*fELV
利润分配-提取储备基金 Profit appropriation - reserve fund ^
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *Z<`TB)<X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MsfY|(/m
利润分配-利润归还投资 Profit appropriation - return investment by profit <kp?*xV]]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )]?sCNb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #5=Yg5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oS, %L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *ewE{$UpK
期初未分配利润 Retained earnings, beginning of the year Koo%mr
资本公积-股本溢价 Capital surplus - share premium XZ}]H_, n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [>v.#:YM^
资本公积-接受现金捐赠 Capital surplus - cash donation 8|HuxE
资本公积-股权投资准备 Capital surplus - investment reserve 8L^5bJ
资本公积-拨款转入 Capital surplus - subsidiary A-qdTJP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0]fzjiaGt
资本公积-其他 Capital surplus - others j$,:cN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4Y;z46yM%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [a`89'"z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]h
aZ T\
盈余公积-储备基金 Surplus reserve - reserve fund zXIVHC,"{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund IyOb0WiEj
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }f
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主营业务收入 Sales :!n_a*.{
主营业务成本 Cost of sales I&
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主营业务税金及附加 Sales tax ]-&A)M6
营业费用 Operating expenses lmfvT}$B
管理费用 General and administrative expenses +coVE^/w
财务费用 Financial expenses pxDkf|*
投资收益 Investment income uD}Q}]Z
其他业务收入 Other operating income M2l0x @|
营业外收入 Non-operating income //xK v{3fI
补贴收入 Subsidy income *?:V)!.2z
其他业务支出 Other operating expenses AAb3Jf`UW
营业外支出 Non-operating expenses p
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所得税 Income tax j
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