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 。 Zn&X
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现金 Cash in hand iwrS>Sm
银行存款 Cash in bank ,C!MHn^$
其他货币资金-外埠存款Other monetary assets - cash in other cities ,}F{V>dhn
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;IE|XR(
其他货币资金-银行汇票 Other monetary assets - bank draft HP"5*C5D
其他货币资金-信用卡 Other monetary assets - credit cards Lw1~$rZg
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ps^Z)x`GV
其他货币资金-存出投资款 Other monetary assets - cash for investment ;}WdxWw4
短期投资-股票投资 Investments - Short term - stocks 2Q0fgH2
短期投资-债券投资 Investments - Short term - bonds |-=^5q5
短期投资-基金投资 Investments - Short term - funds HS>Z6|uLY
短期投资-其他投资 Investments - Short term - others ^0c:ro
短期投资跌价准备 Provision for short-term investment n:x6bPal]
长期股权投资-股票投资 Long term equity investment - stocks 44]/rP_m
长期股权投资-其他股权投资 Long term equity investment - others u 6$fF=
长期债券投资-债券投资 Long term securities investemnt - bonds /5EM;Mx
长期债券投资-其他债权投资 Long term securities investment - others G"3D"7fa
长期投资减值准备 Provision for long-term investment ]FL=E3U
应收票据 Notes receivable ="JLUq*]s
应收股利 Dividends receivable ldO6W7G|h
应收利息 Interest receivable ~;9B\fE`
应收帐款 Trade debtors rK9X68)
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors rq:R6e
预付帐款 Prepayment ok iI:
应收补贴款 Allowance receivable f@]4udc e
其他应收款 Other debtors lL/|{A|-j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors UW88JA0
其他流动资产 Other current assets o!dTB,Molr
物资采购 Purchase uwU;glT
原材料 Raw materials 9Qst5n\Z
包装物 Packing materials 8%@7G*
低值易耗品 Low value consumbles gR
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材料成本差异 Material cost difference vdyLwBz:
自制半成品 Self-manufactured goods t6W$t
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities 0L9z[2sj
委托加工物资 Consigned processiong material VK5|w:
委托代销商品 Consignment-out 'P3CgpF<Z2
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales hB]4Tn5H
存货跌价准备 Provision for obsolete stocks \'q 9,tP
待摊费用 Prepaid expenses cNZuwS~,
待处理流动资产损益 Unsettled G/L on current assets gf$5pp-
待处理固定资产损益 Unsettled G/L on fixed assets TO ^}z
委托贷款-本金 Consignment loan - principle pdUrVmW "'
委托贷款-利息 Consignment loan - interest 1O"7%Pvw
委托贷款-减值准备 Consignment loan - provision :<=A1>&8
固定资产-房屋建筑物 Fixed assets - Buildings N<}{oIsZ+
固定资产-机器设备 Fixed assets - Plant and machinery IV]s!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7^>UUdk(
固定资产-运输设备 Fixed assets - Automobiles X~(%Y#6
累计折旧 Accumulated depreciation hN=YC\l
固定资产减值准备 Impairment of fixed assets wi-O}*O
工程物资-专用材料 Project material - specific materials wxYB-Wh<
工程物资-专用设备 Project material - specific equipment Yw&{.<sL
工程物资-预付大型设备款 Project material - prepaid for equipment 8q58H[/c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #
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在建工程 Construction in progress WqlX'tA
在建工程减值准备 Impairment of construction in progress v!{mpF
固定资产清理 Disposal of fixed assets 35|F?Jx.r
无形资产-专利权 Intangible assets - patent U
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无形资产-非专利技术 Intangible assets - industrial property and know-how p~1!O]qLt
无形资产-商标权 Intangible assets - trademark rights tXDO@YH3S
无形资产-土地使用权 Intangible assets - land use rights M@ t,P?
无形资产-商誉 Intangible assets - goodwill o&g-0!"
无形资产减值准备 Impairment of intangible assets ,1J+3ugp&
长期待摊费用 Deferred assets +n_`*@SE
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits 1iyd{r7|
应付票据 Notes payable %%5K%z,R#
应付帐款 Trade creditors
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预收帐款 Adanvances from customers k<x
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代销商品款 Consignment-in payables XaOq &7
其他应交款 Other payable to government [}-CXB
其他应付款 Other creditors Z
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应付股利 Proposed dividends Z:7X=t=
待转资产价值 Donated assets =
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预计负债 Accrued liabilities 9U$n;uA
应付短期债券 Short-term debentures payable |O =Fz3)
其他流动负债 Other current liabilities EA_6L\+8&
预提费用 Accrued expenses IWbW=0IsS
应付工资 Payroll payable Q%:#xG5AmE
应付福利费 Welfare payable #Q320}]{
短期借款-抵押借款 Bank loans - Short term - pledged S^ij
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短期借款-信用借款 Bank loans - Short term - credit ]"? +R+
短期借款-担保借款 Bank loans - Short term - guaranteed AT.WXP0$A
一年内到期长期借款 Long term loans due within one year }H2<w-,+
一年内到期长期应付款 Long term payable due within one year q):Ph&'r
长期借款 Bank loans - Long term )xtDiDB
应付债券-债券面值 Bond payable - Par value PgZeDU
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应付债券-债券溢价 Bond payable - Excess qC<!!473 ?
应付债券-债券折价 Bond payable - Discount pI*/-!I
应付债券-应计利息 Bond payable - Accrued interest O
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长期应付款 Long term payable Rf7*Ut
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专项应付款 Specific payable U)mg]o-VE
其他长期负债 Other long term liabilities B]jI^(P
应交税金-所得税 Tax payable - income tax aDr46TB`J
应交税金-增值税 Tax payable - VAT P5{|U"Y_
应交税金-营业税 Tax payable - business tax ^]Mlkd:
应交税金-消费税 Tax payable - consumable tax G+Vlaa/7
应交税金-其他 Tax payable - others zSs5F_
递延税款贷项 Deferred taxation credit >9KQWeD
股本 Share capital w
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已归还投资 Investment returned eq>E<X#<
利润分配-其他转入 Profit appropriation - other transfer in V *2=S
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w783e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Sw!/IPO
利润分配-提取储备基金 Profit appropriation - reserve fund ) {=2td$=$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nc4e,>$]&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z>_jC+
利润分配-利润归还投资 Profit appropriation - return investment by profit WR;"^<i9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c o}o$}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OW$?
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %DJxU
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -t28"jyj
期初未分配利润 Retained earnings, beginning of the year =l&A9 >\
资本公积-股本溢价 Capital surplus - share premium JStT"*4j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fG;(&Dx
资本公积-接受现金捐赠 Capital surplus - cash donation ba_T:;';0
资本公积-股权投资准备 Capital surplus - investment reserve Q=hf,/N
资本公积-拨款转入 Capital surplus - subsidiary Q{9#Am^6w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [3":7bB 'E
资本公积-其他 Capital surplus - others K%TlB KV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve adEcIvN$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;1`NsYI2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h#p1wK;N
盈余公积-储备基金 Surplus reserve - reserve fund Z$h39hm?c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q#W7.8 Z@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Rb_HD
主营业务收入 Sales 1EW-%GQO
主营业务成本 Cost of sales G
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主营业务税金及附加 Sales tax n
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营业费用 Operating expenses [&mYW.O<
管理费用 General and administrative expenses ti`
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财务费用 Financial expenses B@wQ[
投资收益 Investment income XWo=?(iA
其他业务收入 Other operating income 7QdU|1]
营业外收入 Non-operating income R!7emc0T
补贴收入 Subsidy income ,^JP0Vc*
其他业务支出 Other operating expenses 8.vPh
营业外支出 Non-operating expenses 5S:&^ A<
所得税 Income tax $;<h<#_n;
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