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 。 dQhh,}
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现金 Cash in hand "T>74bj_|Q
银行存款 Cash in bank :]?y,e%xu,
其他货币资金-外埠存款Other monetary assets - cash in other cities ~( %TQY5
其他货币资金-银行本票 Other monetary assets - cashier‘s check y\}39Z(]
其他货币资金-银行汇票 Other monetary assets - bank draft A0L&p(i
其他货币资金-信用卡 Other monetary assets - credit cards 8;'fWV?
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit <@;Y.76~
其他货币资金-存出投资款 Other monetary assets - cash for investment ^1d"Rqtv
短期投资-股票投资 Investments - Short term - stocks 6.]x@=Wm
短期投资-债券投资 Investments - Short term - bonds RI,Z&kXj2o
短期投资-基金投资 Investments - Short term - funds [c6I/U=-
短期投资-其他投资 Investments - Short term - others %lL^[`AR
短期投资跌价准备 Provision for short-term investment AEjkqG4qv
长期股权投资-股票投资 Long term equity investment - stocks [Xy^M3
长期股权投资-其他股权投资 Long term equity investment - others Q~/TqG
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长期债券投资-债券投资 Long term securities investemnt - bonds eURy]
长期债券投资-其他债权投资 Long term securities investment - others h-"c
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长期投资减值准备 Provision for long-term investment l=jfgsjc
应收票据 Notes receivable %m\dNUz4g
应收股利 Dividends receivable eK
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应收利息 Interest receivable a-I3#3VJ@
应收帐款 Trade debtors 6mH0|:CsY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /.leY$
预付帐款 Prepayment -49z.(@ki
应收补贴款 Allowance receivable
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其他应收款 Other debtors m@K5eh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f< A@D"m/
其他流动资产 Other current assets +-=o16*{ !
物资采购 Purchase cO$
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原材料 Raw materials 9v7l@2/
包装物 Packing materials ?t LJe
低值易耗品 Low value consumbles zB 6u%u WR
材料成本差异 Material cost difference CTu#KJ?j
自制半成品 Self-manufactured goods igNZe."V
库存商品 Finished goods 3?Ckk{)&
商品进销差价 Difference between purchase & sales of commodities YyR)2j1O
委托加工物资 Consigned processiong material \Y[
委托代销商品 Consignment-out > UT Ak
受托代销商品 Consignment-in l V[d`%(
分期收款发出商品 Goods on instalment sales w6F'rsko]
存货跌价准备 Provision for obsolete stocks 11Kbj`sRZ
待摊费用 Prepaid expenses rDNz<{evj
待处理流动资产损益 Unsettled G/L on current assets \k?uh+xl
待处理固定资产损益 Unsettled G/L on fixed assets g(d9=xq@k
委托贷款-本金 Consignment loan - principle YmP`Gg#>p
委托贷款-利息 Consignment loan - interest L,Jl#
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委托贷款-减值准备 Consignment loan - provision ~GL"s6C$`;
固定资产-房屋建筑物 Fixed assets - Buildings 1i;-mYGaMn
固定资产-机器设备 Fixed assets - Plant and machinery OoKzPePWji
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P.bBu
固定资产-运输设备 Fixed assets - Automobiles (;1FhIi&
累计折旧 Accumulated depreciation `I$'Lp#5
固定资产减值准备 Impairment of fixed assets \79KU
工程物资-专用材料 Project material - specific materials 2#z 6= M~A
工程物资-专用设备 Project material - specific equipment m&)5QX
工程物资-预付大型设备款 Project material - prepaid for equipment R:+2}kS5e{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cr!6qv1
在建工程 Construction in progress t7 |uZHKK
在建工程减值准备 Impairment of construction in progress }]w/`TF
固定资产清理 Disposal of fixed assets K-Bf=7F,
无形资产-专利权 Intangible assets - patent >*ey
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无形资产-非专利技术 Intangible assets - industrial property and know-how x\ieWF1
无形资产-商标权 Intangible assets - trademark rights R[
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无形资产-土地使用权 Intangible assets - land use rights %mR roR6
无形资产-商誉 Intangible assets - goodwill l?CUd7P(a
无形资产减值准备 Impairment of intangible assets Y40Hcc+Fx
长期待摊费用 Deferred assets "kC uCc
未确认融资费用 Unrecognized finance fees FC.d]XA%/d
其他长期资产 Other long term assets 0T,Qn{
递延税款借项 Deferred assets debits C2GF
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应付票据 Notes payable %1Gat6V<'
应付帐款 Trade creditors (g2?&b
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预收帐款 Adanvances from customers DXPiC[g]
代销商品款 Consignment-in payables @fR^":.h
其他应交款 Other payable to government I(fq4$
其他应付款 Other creditors 9g3J{pKcZ
应付股利 Proposed dividends j?Ki<MD1
待转资产价值 Donated assets ]PVPt,c
预计负债 Accrued liabilities x2B~1edf
应付短期债券 Short-term debentures payable 6
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其他流动负债 Other current liabilities uSSnr#i^j
预提费用 Accrued expenses
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应付工资 Payroll payable (uG.s %I
应付福利费 Welfare payable olPV"<;+pO
短期借款-抵押借款 Bank loans - Short term - pledged 5p6Kq=jhb
短期借款-信用借款 Bank loans - Short term - credit srfFJX7*
短期借款-担保借款 Bank loans - Short term - guaranteed SX)giQLU
一年内到期长期借款 Long term loans due within one year JlAUie8
一年内到期长期应付款 Long term payable due within one year Hl"rGA>
长期借款 Bank loans - Long term EL+6u>\-k
应付债券-债券面值 Bond payable - Par value D*+uH;ws
应付债券-债券溢价 Bond payable - Excess a
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应付债券-债券折价 Bond payable - Discount ?vL\VI9
应付债券-应计利息 Bond payable - Accrued interest T^h;T{H2
长期应付款 Long term payable j`I[M6Qxh
专项应付款 Specific payable ,)mqd2)+"
其他长期负债 Other long term liabilities zHi+I7
应交税金-所得税 Tax payable - income tax ?29zcuRaru
应交税金-增值税 Tax payable - VAT /sY(/ JE
应交税金-营业税 Tax payable - business tax v)@EK6Nty
应交税金-消费税 Tax payable - consumable tax y'?|#%D
应交税金-其他 Tax payable - others SdhdXVZ
递延税款贷项 Deferred taxation credit ,]@
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股本 Share capital e*_8B2da
已归还投资 Investment returned <{@?c
利润分配-其他转入 Profit appropriation - other transfer in zmkqqiDp_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |+Z,
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Z]Tp1U
利润分配-提取储备基金 Profit appropriation - reserve fund jR7 , b5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -jsNAQ
利润分配-利润归还投资 Profit appropriation - return investment by profit d;&'uiS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $2E n^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]#]m_+} Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j"o`K}C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D+{h@^C9Z
期初未分配利润 Retained earnings, beginning of the year ~[XDK`B
资本公积-股本溢价 Capital surplus - share premium Ggy_
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xP3_
资本公积-接受现金捐赠 Capital surplus - cash donation y
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资本公积-股权投资准备 Capital surplus - investment reserve e#Jx|Ej=
资本公积-拨款转入 Capital surplus - subsidiary <{m!.9g9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5;{d*L
资本公积-其他 Capital surplus - others )t={+^Xe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0-"p
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k$kq|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NL&(/72V
盈余公积-储备基金 Surplus reserve - reserve fund x8%Q TTY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a?6
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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 tr"iluwGc
主营业务成本 Cost of sales 2|F.J G^
主营业务税金及附加 Sales tax Mj |)KDL
营业费用 Operating expenses 1\q(xka{
管理费用 General and administrative expenses 8'J>@ uW
财务费用 Financial expenses [oOZ6\?HB
投资收益 Investment income q /EK]B
其他业务收入 Other operating income ?KpHvf'
营业外收入 Non-operating income A<^IG+Q,B7
补贴收入 Subsidy income h!56?4,%Y
其他业务支出 Other operating expenses 9,Zg'4",d
营业外支出 Non-operating expenses .$)'7
所得税 Income tax {Eb
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