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 。 H@,h$$
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现金 Cash in hand Y
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银行存款 Cash in bank B^;"<2b*
其他货币资金-外埠存款Other monetary assets - cash in other cities Cb}I-GtO
其他货币资金-银行本票 Other monetary assets - cashier‘s check m3T
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其他货币资金-银行汇票 Other monetary assets - bank draft I<+EXH%1,
其他货币资金-信用卡 Other monetary assets - credit cards ~fnu;'fN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit q4MR9ig1E_
其他货币资金-存出投资款 Other monetary assets - cash for investment `;j@v8n$*
短期投资-股票投资 Investments - Short term - stocks '`s+e#rs4{
短期投资-债券投资 Investments - Short term - bonds [&(~{#}
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短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others )kMF~S|H
短期投资跌价准备 Provision for short-term investment Am
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长期股权投资-股票投资 Long term equity investment - stocks xeNj@\jdC5
长期股权投资-其他股权投资 Long term equity investment - others UaCfXTG
长期债券投资-债券投资 Long term securities investemnt - bonds X 0vcBHh
长期债券投资-其他债权投资 Long term securities investment - others ;cEoc(<?
长期投资减值准备 Provision for long-term investment S(^HIJK
应收票据 Notes receivable )4#YS$B$@)
应收股利 Dividends receivable )L/0X40<.
应收利息 Interest receivable m?O~(6k@C
应收帐款 Trade debtors a^o'KN{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9Bao~(j/k
预付帐款 Prepayment XCyU)[wY
应收补贴款 Allowance receivable xlcL;e&^P
其他应收款 Other debtors ;rRV=$y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4`e[gvh
其他流动资产 Other current assets i 558&:
物资采购 Purchase I>EEUQR/$H
原材料 Raw materials vnN0o5
包装物 Packing materials AqiH1LAE
低值易耗品 Low value consumbles F|a'^:Qs
材料成本差异 Material cost difference [H[L};%=j
自制半成品 Self-manufactured goods uf^HDrr<L
库存商品 Finished goods 6H1;Hl
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商品进销差价 Difference between purchase & sales of commodities $\+x7"pI
委托加工物资 Consigned processiong material lqTc6@:D
委托代销商品 Consignment-out bj6;>Ezp3(
受托代销商品 Consignment-in boq=@Qh
分期收款发出商品 Goods on instalment sales hd*GDjmRQ/
存货跌价准备 Provision for obsolete stocks W)Ct*I^
待摊费用 Prepaid expenses h% eGtd$n
待处理流动资产损益 Unsettled G/L on current assets "Zfm4Nx"
待处理固定资产损益 Unsettled G/L on fixed assets IeZ9 "o h
委托贷款-本金 Consignment loan - principle &\=Tm~
委托贷款-利息 Consignment loan - interest ff;~k?L
委托贷款-减值准备 Consignment loan - provision %M3L<2
固定资产-房屋建筑物 Fixed assets - Buildings G?v!Uv8O
固定资产-机器设备 Fixed assets - Plant and machinery b
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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 dS8ydG2
累计折旧 Accumulated depreciation jlA6~n
固定资产减值准备 Impairment of fixed assets !w}b}+]GB
工程物资-专用材料 Project material - specific materials n2can
工程物资-专用设备 Project material - specific equipment g>@a
工程物资-预付大型设备款 Project material - prepaid for equipment hVz] wKP
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %JHv2[r^P
在建工程 Construction in progress * RyU*au
在建工程减值准备 Impairment of construction in progress "=w:LRw
固定资产清理 Disposal of fixed assets 1eywnOjrj
无形资产-专利权 Intangible assets - patent nG";?TT
无形资产-非专利技术 Intangible assets - industrial property and know-how Q6HghG
无形资产-商标权 Intangible assets - trademark rights #UE}JR3g
无形资产-土地使用权 Intangible assets - land use rights {P_i5V?
无形资产-商誉 Intangible assets - goodwill h
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无形资产减值准备 Impairment of intangible assets 5E]iv^q%
长期待摊费用 Deferred assets *MS$C$HOq
未确认融资费用 Unrecognized finance fees XG*> yra`
其他长期资产 Other long term assets 1tq ^W'
递延税款借项 Deferred assets debits }SC&6
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应付票据 Notes payable ]
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应付帐款 Trade creditors ==
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预收帐款 Adanvances from customers >|z:CX$]
代销商品款 Consignment-in payables n"`V|
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其他应交款 Other payable to government +HPcvu?1
其他应付款 Other creditors q1q9W@H
应付股利 Proposed dividends S6}_N/;6~
待转资产价值 Donated assets
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预计负债 Accrued liabilities 2{.g7bO
应付短期债券 Short-term debentures payable 8Ji`wnkXe
其他流动负债 Other current liabilities (uDAdE5
预提费用 Accrued expenses {_-T! yb
应付工资 Payroll payable tkH]_cH'w
应付福利费 Welfare payable cxQAp
短期借款-抵押借款 Bank loans - Short term - pledged ]tXIe?>9
短期借款-信用借款 Bank loans - Short term - credit 0@!huk
短期借款-担保借款 Bank loans - Short term - guaranteed '#yqw%
一年内到期长期借款 Long term loans due within one year 4Z>gK(
一年内到期长期应付款 Long term payable due within one year (6B;
长期借款 Bank loans - Long term &TY74w*
应付债券-债券面值 Bond payable - Par value IIih9I`IR
应付债券-债券溢价 Bond payable - Excess }LCm_av
应付债券-债券折价 Bond payable - Discount HHZw-/s,%
应付债券-应计利息 Bond payable - Accrued interest 9tU"+
长期应付款 Long term payable P
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专项应付款 Specific payable zBl L98
其他长期负债 Other long term liabilities PDPK|FU
应交税金-所得税 Tax payable - income tax m5iCvOP
应交税金-增值税 Tax payable - VAT wgIm{;T[u
应交税金-营业税 Tax payable - business tax {f\wIZ-K A
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others mW4Cc1*
递延税款贷项 Deferred taxation credit u4IK7[=
股本 Share capital "5L?RkFi\
已归还投资 Investment returned ZT@=d$Z&t
利润分配-其他转入 Profit appropriation - other transfer in z]r'8Jc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $1"gFg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1&! i:F#
利润分配-提取储备基金 Profit appropriation - reserve fund 6i-G{)=l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y~\ujp_5w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 26g]_Igq
利润分配-利润归还投资 Profit appropriation - return investment by profit L'r&'y[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g=[OH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C{}PO u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pJvPEKN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l99Lxgx=
期初未分配利润 Retained earnings, beginning of the year Gn=b_!
资本公积-股本溢价 Capital surplus - share premium !p/SX>NJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u {_, S3Aa
资本公积-接受现金捐赠 Capital surplus - cash donation d_d&su
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资本公积-股权投资准备 Capital surplus - investment reserve OA*O
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资本公积-拨款转入 Capital surplus - subsidiary ']TWWwj$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eJTU'aX*
资本公积-其他 Capital surplus - others `X5!s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ru@#s2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (ne[a2%>
盈余公积-储备基金 Surplus reserve - reserve fund h\UKm|BZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'o6}g p)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ns%gb!FBJX
主营业务收入 Sales ;O%
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主营业务成本 Cost of sales _]OY[&R
主营业务税金及附加 Sales tax B;eka[xU
营业费用 Operating expenses <HoCt8>U
管理费用 General and administrative expenses !{r2`d09n)
财务费用 Financial expenses udqrHR5
投资收益 Investment income T/g\v?>
其他业务收入 Other operating income #0r~/gW
营业外收入 Non-operating income +Q u.86dH
补贴收入 Subsidy income <4LJ#Fx
其他业务支出 Other operating expenses >2znn&gZ
营业外支出 Non-operating expenses =}#yi<Lt
所得税 Income tax oh< -&3Jn
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