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 。 gt
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现金 Cash in hand :!|xg!|y
银行存款 Cash in bank EH[ ?*>+s
其他货币资金-外埠存款Other monetary assets - cash in other cities $Fo ,$
其他货币资金-银行本票 Other monetary assets - cashier‘s check {C3bCVQ]o
其他货币资金-银行汇票 Other monetary assets - bank draft ZF`ckWT:-N
其他货币资金-信用卡 Other monetary assets - credit cards <l\FHJhjq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :ortyCB:H
其他货币资金-存出投资款 Other monetary assets - cash for investment &38Fj'l
短期投资-股票投资 Investments - Short term - stocks a{HvrWs?Q
短期投资-债券投资 Investments - Short term - bonds OZ-F+#d
短期投资-基金投资 Investments - Short term - funds ?{FxbDp>
短期投资-其他投资 Investments - Short term - others SsaF><{5R
短期投资跌价准备 Provision for short-term investment 3~
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长期股权投资-股票投资 Long term equity investment - stocks 5?Bi+fg
长期股权投资-其他股权投资 Long term equity investment - others u%T.XgY=j
长期债券投资-债券投资 Long term securities investemnt - bonds R &-bA3w$
长期债券投资-其他债权投资 Long term securities investment - others f[z#=zv
长期投资减值准备 Provision for long-term investment ]\GGC]:\@
应收票据 Notes receivable =e4,)Wd9&
应收股利 Dividends receivable Xc@4(Nyp
应收利息 Interest receivable #de]b
应收帐款 Trade debtors ^RY_j>i
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "\BLi C
预付帐款 Prepayment &r_:n t
应收补贴款 Allowance receivable X`22Hf4ct
其他应收款 Other debtors KJ-D|N,8@^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Qdtfi1_Y1
其他流动资产 Other current assets m.2
物资采购 Purchase 3Y=S^*ztd
原材料 Raw materials |~>8]3. Y
包装物 Packing materials "BTA"
低值易耗品 Low value consumbles ;DRJL
材料成本差异 Material cost difference s*S@}l
自制半成品 Self-manufactured goods SmRU!C$A
库存商品 Finished goods {}.c.W+
商品进销差价 Difference between purchase & sales of commodities YT-t$QyL
委托加工物资 Consigned processiong material BtjsN22
委托代销商品 Consignment-out {yJ{DU?%Y
受托代销商品 Consignment-in }e82e
分期收款发出商品 Goods on instalment sales QN0Ik 2L
存货跌价准备 Provision for obsolete stocks ?.4u'Dkn=
待摊费用 Prepaid expenses =7$YBCuF
待处理流动资产损益 Unsettled G/L on current assets 9m#`56G`
待处理固定资产损益 Unsettled G/L on fixed assets K%Rx5 S
委托贷款-本金 Consignment loan - principle 94n,13
委托贷款-利息 Consignment loan - interest 'vh:(-
委托贷款-减值准备 Consignment loan - provision NE/3aU
固定资产-房屋建筑物 Fixed assets - Buildings YAO.Cc z
固定资产-机器设备 Fixed assets - Plant and machinery rMI:
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k6dSj>F>
固定资产-运输设备 Fixed assets - Automobiles H
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累计折旧 Accumulated depreciation ."MBKyg6
固定资产减值准备 Impairment of fixed assets Q:%gJ6pa
工程物资-专用材料 Project material - specific materials =LuA[g
工程物资-专用设备 Project material - specific equipment %T88K}?=
工程物资-预付大型设备款 Project material - prepaid for equipment VD1*br^,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V+E2nJ
在建工程 Construction in progress QjRVdb>
在建工程减值准备 Impairment of construction in progress e#08,wgW
固定资产清理 Disposal of fixed assets zRu}lJ1#W$
无形资产-专利权 Intangible assets - patent (0Y6tcV]R
无形资产-非专利技术 Intangible assets - industrial property and know-how 1N2:4|woe
无形资产-商标权 Intangible assets - trademark rights 8 2_3|T
无形资产-土地使用权 Intangible assets - land use rights (}}BZS&.
无形资产-商誉 Intangible assets - goodwill /Cw
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无形资产减值准备 Impairment of intangible assets g6nBu
长期待摊费用 Deferred assets q~a6ES_lA
未确认融资费用 Unrecognized finance fees MF=@PE][
其他长期资产 Other long term assets ZY{,//
递延税款借项 Deferred assets debits ;Ni+TS
应付票据 Notes payable iS02uVmBZ
应付帐款 Trade creditors cA_v*`YL
预收帐款 Adanvances from customers 3{
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代销商品款 Consignment-in payables fLPB *y6
其他应交款 Other payable to government dGZVWEaPfx
其他应付款 Other creditors Ll&Y_Ry
应付股利 Proposed dividends In]h+tG?rN
待转资产价值 Donated assets /\C9FGS
预计负债 Accrued liabilities ][D<J0
应付短期债券 Short-term debentures payable y|c]r!A
其他流动负债 Other current liabilities #OG_OI
预提费用 Accrued expenses F%L^k.y$
应付工资 Payroll payable j#o0y5S
应付福利费 Welfare payable I2D<~xP~2+
短期借款-抵押借款 Bank loans - Short term - pledged qc@CV:
短期借款-信用借款 Bank loans - Short term - credit fU$zG"a_
短期借款-担保借款 Bank loans - Short term - guaranteed F!N;4J5u
一年内到期长期借款 Long term loans due within one year 17J|g.]m-&
一年内到期长期应付款 Long term payable due within one year +|\dVe.
长期借款 Bank loans - Long term wS8qua
应付债券-债券面值 Bond payable - Par value qksN {t
应付债券-债券溢价 Bond payable - Excess ,p0R4gi
应付债券-债券折价 Bond payable - Discount ck-wMd
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable kE/>Ys@w
专项应付款 Specific payable m
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其他长期负债 Other long term liabilities ,HR~oT^
应交税金-所得税 Tax payable - income tax f |aO9w
应交税金-增值税 Tax payable - VAT C$Ldz=d
应交税金-营业税 Tax payable - business tax _ 4pBJOJQ6
应交税金-消费税 Tax payable - consumable tax irpO(>LK
应交税金-其他 Tax payable - others `[7&tOvSk
递延税款贷项 Deferred taxation credit O Y /QA
股本 Share capital !PJ;d)\T
已归还投资 Investment returned ^D"}OQoh
利润分配-其他转入 Profit appropriation - other transfer in uB0/H=<H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V/<dHOfR\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +#n5w8T)M
利润分配-提取储备基金 Profit appropriation - reserve fund ^[lg1uMW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OP%h`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,.G6c=pZ
利润分配-利润归还投资 Profit appropriation - return investment by profit \2pJ ]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Yw4c`MyL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lB.P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?}lgwKBHl;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^o65sM
期初未分配利润 Retained earnings, beginning of the year NZmmO )p4
资本公积-股本溢价 Capital surplus - share premium (\>_{"*=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "\]kK@,
资本公积-接受现金捐赠 Capital surplus - cash donation d8/lEm
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资本公积-股权投资准备 Capital surplus - investment reserve &KX|gB'
资本公积-拨款转入 Capital surplus - subsidiary M"ZP s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /w`{]Ntgu
资本公积-其他 Capital surplus - others "pQM
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DTsc&.29^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _ i.CvYe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i8+kc_8#d
盈余公积-储备基金 Surplus reserve - reserve fund zH}u9IR3`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y2o?a6`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )
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主营业务收入 Sales )k- 7mwkZ
主营业务成本 Cost of sales p;U[cGHC
主营业务税金及附加 Sales tax ^s_E |~U
营业费用 Operating expenses )d_)CuUBe
管理费用 General and administrative expenses w[UPoG #Uh
财务费用 Financial expenses 0A/GWSmF
投资收益 Investment income O=G2bdY{,
其他业务收入 Other operating income &X9#{:l=
营业外收入 Non-operating income [AfV+$
补贴收入 Subsidy income (;+JM*c2N
其他业务支出 Other operating expenses Y:ZI9JK?
营业外支出 Non-operating expenses SG$/v
所得税 Income tax wwmMpK}f
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