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 。 qt)mUq;>
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现金 Cash in hand (bXp1*0 ;
银行存款 Cash in bank 7[,f;zG
其他货币资金-外埠存款Other monetary assets - cash in other cities pfIvBU?
其他货币资金-银行本票 Other monetary assets - cashier‘s check jtJU5Q
其他货币资金-银行汇票 Other monetary assets - bank draft +DDvM;31w
其他货币资金-信用卡 Other monetary assets - credit cards D7oV&vXg
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $:P~21,
其他货币资金-存出投资款 Other monetary assets - cash for investment <0MUn#7'
短期投资-股票投资 Investments - Short term - stocks 1&WFs6
短期投资-债券投资 Investments - Short term - bonds sVf7g?
短期投资-基金投资 Investments - Short term - funds eS+LFS7*k
短期投资-其他投资 Investments - Short term - others U
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短期投资跌价准备 Provision for short-term investment ;<Q_4
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长期股权投资-股票投资 Long term equity investment - stocks Z ISd0hV
长期股权投资-其他股权投资 Long term equity investment - others ?q6eV~P
长期债券投资-债券投资 Long term securities investemnt - bonds ?^0Z(<Arz
长期债券投资-其他债权投资 Long term securities investment - others |8rJqtf +&
长期投资减值准备 Provision for long-term investment ,4UJ|D=J
应收票据 Notes receivable OuH]Y 70(
应收股利 Dividends receivable `hhG^O_
应收利息 Interest receivable tt91)^GdYa
应收帐款 Trade debtors a_x6 v*
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Mqy`j9FbL
预付帐款 Prepayment ~-zC8._w3r
应收补贴款 Allowance receivable !r,drb
其他应收款 Other debtors %?y`
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors D~,R@7
其他流动资产 Other current assets IVKE dwA
物资采购 Purchase y2>]gX5
原材料 Raw materials #pK)
包装物 Packing materials w,$1 7+]3
低值易耗品 Low value consumbles NoIdO/vy"
材料成本差异 Material cost difference q5Mif\
自制半成品 Self-manufactured goods mLqm83
库存商品 Finished goods )<&QcO_
商品进销差价 Difference between purchase & sales of commodities Cm>F5$l{
委托加工物资 Consigned processiong material U9s y]7
委托代销商品 Consignment-out q fe#k F9
受托代销商品 Consignment-in t$2{U
分期收款发出商品 Goods on instalment sales >?V->7QLP
存货跌价准备 Provision for obsolete stocks 2;tp>,G9d
待摊费用 Prepaid expenses <k1gc,*
待处理流动资产损益 Unsettled G/L on current assets Y]Q
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待处理固定资产损益 Unsettled G/L on fixed assets 03y<'n
委托贷款-本金 Consignment loan - principle x(~l[hT
委托贷款-利息 Consignment loan - interest }#M|3h;q9+
委托贷款-减值准备 Consignment loan - provision Ab)7hCUW
固定资产-房屋建筑物 Fixed assets - Buildings v]>(Ps )R
固定资产-机器设备 Fixed assets - Plant and machinery Dr<Bd;)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures vC1 `m
固定资产-运输设备 Fixed assets - Automobiles <Th.}=
累计折旧 Accumulated depreciation j3U8@tuG
固定资产减值准备 Impairment of fixed assets NgKNT}JDv
工程物资-专用材料 Project material - specific materials FS0SGBo
工程物资-专用设备 Project material - specific equipment :n4x}%
工程物资-预付大型设备款 Project material - prepaid for equipment *np|PyLP:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K9iR>put
在建工程 Construction in progress .u&g2Y
在建工程减值准备 Impairment of construction in progress g=wnly
固定资产清理 Disposal of fixed assets Wj0([n
无形资产-专利权 Intangible assets - patent Qpc>5p![3
无形资产-非专利技术 Intangible assets - industrial property and know-how $I%]jAh6
无形资产-商标权 Intangible assets - trademark rights c2QC`h(Wb
无形资产-土地使用权 Intangible assets - land use rights M'sJ5;^5
无形资产-商誉 Intangible assets - goodwill n@f@-d$m\<
无形资产减值准备 Impairment of intangible assets .'M]cN~
长期待摊费用 Deferred assets ic+iTH
未确认融资费用 Unrecognized finance fees (J;<&v}Gad
其他长期资产 Other long term assets M*Xzr .6
递延税款借项 Deferred assets debits coBxZyM 1}
应付票据 Notes payable x.I-z@\E
应付帐款 Trade creditors 0FBifK
预收帐款 Adanvances from customers Om*Dy}
代销商品款 Consignment-in payables C
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其他应交款 Other payable to government MLl:)W*
其他应付款 Other creditors y)2]:nD`B
应付股利 Proposed dividends mb/Y
待转资产价值 Donated assets 3mWN?fC
预计负债 Accrued liabilities :HC{6W`$
应付短期债券 Short-term debentures payable LdcP0G\"VG
其他流动负债 Other current liabilities 0T*jv! q>
预提费用 Accrued expenses *KNR",.
应付工资 Payroll payable />$kDe
应付福利费 Welfare payable H)Yv_gT
短期借款-抵押借款 Bank loans - Short term - pledged d{Z
短期借款-信用借款 Bank loans - Short term - credit ;,D7VxWhY
短期借款-担保借款 Bank loans - Short term - guaranteed f-PDgs
一年内到期长期借款 Long term loans due within one year l\H9Io3
一年内到期长期应付款 Long term payable due within one year 'sC{d&c
长期借款 Bank loans - Long term sy~mcH:%+
应付债券-债券面值 Bond payable - Par value %H54^Z<y
应付债券-债券溢价 Bond payable - Excess 1mf_1spB
应付债券-债券折价 Bond payable - Discount CR<*<=rI
应付债券-应计利息 Bond payable - Accrued interest /}V9*mD2
长期应付款 Long term payable H|P.q{(G
专项应付款 Specific payable x9a0J1Nb-h
其他长期负债 Other long term liabilities &}WSfZ0{
应交税金-所得税 Tax payable - income tax |oX l+&u
应交税金-增值税 Tax payable - VAT 8I*fPf
应交税金-营业税 Tax payable - business tax |m ~|
应交税金-消费税 Tax payable - consumable tax >%{h_5
应交税金-其他 Tax payable - others %
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递延税款贷项 Deferred taxation credit U`D"L4},.
股本 Share capital mR@iGl\\
已归还投资 Investment returned rz4S"4
利润分配-其他转入 Profit appropriation - other transfer in sD
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L_/.b%0)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8<xJmcTEwO
利润分配-提取储备基金 Profit appropriation - reserve fund 27)$;1MT:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]RV6(|U4_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %
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利润分配-利润归还投资 Profit appropriation - return investment by profit fZgZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zZkwfF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :iq1-Pw
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >LLFe~9`g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UJO+7h'
期初未分配利润 Retained earnings, beginning of the year % 30&6 "
资本公积-股本溢价 Capital surplus - share premium ezFyd 'P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'EXp[*
资本公积-接受现金捐赠 Capital surplus - cash donation j5AW}
资本公积-股权投资准备 Capital surplus - investment reserve 778a)ZOzb
资本公积-拨款转入 Capital surplus - subsidiary dP )YPy_`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4!D!.t~r
资本公积-其他 Capital surplus - others i
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S#jE1 EN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V<1dA\I"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (ue;O~
盈余公积-储备基金 Surplus reserve - reserve fund L,n'G%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @A
g=2\9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J-=&B5"O>
主营业务收入 Sales Dzb@H$BQ7
主营业务成本 Cost of sales ofsua?lSe
主营业务税金及附加 Sales tax 5'6Oan7dL:
营业费用 Operating expenses 6*CvRb&
管理费用 General and administrative expenses w<>B4
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财务费用 Financial expenses `g3H;E
投资收益 Investment income .#CTL|x
其他业务收入 Other operating income .7{,u1N'
营业外收入 Non-operating income ~|riFp=J
补贴收入 Subsidy income .F |yxj;I7
其他业务支出 Other operating expenses tMC<\e
营业外支出 Non-operating expenses <.#i3!
所得税 Income tax wTqgH@rGtR
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