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 。 `]`S"W7&
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现金 Cash in hand gy1R.SN
银行存款 Cash in bank Or#KF6+ut
其他货币资金-外埠存款Other monetary assets - cash in other cities LC7%Bfn!
其他货币资金-银行本票 Other monetary assets - cashier‘s check 82)%`$yZw[
其他货币资金-银行汇票 Other monetary assets - bank draft -x{@D{Q%
其他货币资金-信用卡 Other monetary assets - credit cards <a&w$Zc/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %Rt
5$+dNT
其他货币资金-存出投资款 Other monetary assets - cash for investment +~>cAWZq_
短期投资-股票投资 Investments - Short term - stocks oI5^.Dr FW
短期投资-债券投资 Investments - Short term - bonds x4i&;S
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短期投资-基金投资 Investments - Short term - funds W|Cs{rBc?
短期投资-其他投资 Investments - Short term - others qZdA%
短期投资跌价准备 Provision for short-term investment e45)t}'
长期股权投资-股票投资 Long term equity investment - stocks +B[XTn,Cru
长期股权投资-其他股权投资 Long term equity investment - others T[evh]koB
长期债券投资-债券投资 Long term securities investemnt - bonds 2]y Hxo/6
长期债券投资-其他债权投资 Long term securities investment - others J`4V\D}n
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable g"~`\xhx
应收股利 Dividends receivable AJ
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应收利息 Interest receivable q[Tl#*P?y
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^-LnO%h?
预付帐款 Prepayment 6?ky~CV
应收补贴款 Allowance receivable _?]W%R|
其他应收款 Other debtors Ei<m/v
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8=@f l
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其他流动资产 Other current assets x~i\*Ox^
物资采购 Purchase (}5};v
原材料 Raw materials xS(VgP&YGO
包装物 Packing materials Zt&
7p
低值易耗品 Low value consumbles r $[{sW
材料成本差异 Material cost difference mBEMwJ}O`
自制半成品 Self-manufactured goods ?E,-P!&R
库存商品 Finished goods iSX HMp4V
商品进销差价 Difference between purchase & sales of commodities ]Q,&7D
Ah
委托加工物资 Consigned processiong material Ng1bjq}E2
委托代销商品 Consignment-out _%3p&1ld
受托代销商品 Consignment-in ._]*Y`5)d
分期收款发出商品 Goods on instalment sales p1[|5r5Day
存货跌价准备 Provision for obsolete stocks ly69:TR7I
待摊费用 Prepaid expenses O6vHo3k
待处理流动资产损益 Unsettled G/L on current assets 6-~ZOMlV
待处理固定资产损益 Unsettled G/L on fixed assets l9]nrT1Hy
委托贷款-本金 Consignment loan - principle W9{i ~.zo
委托贷款-利息 Consignment loan - interest TV|Z$,6l
委托贷款-减值准备 Consignment loan - provision #)m[R5g(
固定资产-房屋建筑物 Fixed assets - Buildings aTfc>A;
固定资产-机器设备 Fixed assets - Plant and machinery @HTs.4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E@%1HO_
固定资产-运输设备 Fixed assets - Automobiles vTo+jQs^
累计折旧 Accumulated depreciation He$v'87]
固定资产减值准备 Impairment of fixed assets P'[ISGt
工程物资-专用材料 Project material - specific materials :`K2?;DC8
工程物资-专用设备 Project material - specific equipment jd2 p~W
工程物资-预付大型设备款 Project material - prepaid for equipment r oPC
^Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G({5Lj gW
在建工程 Construction in progress A
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在建工程减值准备 Impairment of construction in progress c(29JZ
固定资产清理 Disposal of fixed assets oGyoU#z#
无形资产-专利权 Intangible assets - patent T
*S)U ;
无形资产-非专利技术 Intangible assets - industrial property and know-how 3sRI7g
无形资产-商标权 Intangible assets - trademark rights C^LxJG{L5
无形资产-土地使用权 Intangible assets - land use rights aK(e%Ed t"
无形资产-商誉 Intangible assets - goodwill QpiDBJCL
无形资产减值准备 Impairment of intangible assets *NM*
长期待摊费用 Deferred assets Ki1 zi~
未确认融资费用 Unrecognized finance fees FjI1'Ah\
其他长期资产 Other long term assets {u0sbb(
递延税款借项 Deferred assets debits 5!wjYQt3
应付票据 Notes payable 0C3Y =F
应付帐款 Trade creditors xIV#}z0
预收帐款 Adanvances from customers ONZ(0H{ 1$
代销商品款 Consignment-in payables xT( pB-R
其他应交款 Other payable to government fGW~xul_
其他应付款 Other creditors JaR!9GVN7
应付股利 Proposed dividends KZ1m2R}'
待转资产价值 Donated assets I~E&::,
预计负债 Accrued liabilities 7<L!" 2VB
应付短期债券 Short-term debentures payable 0+)1KU)I
其他流动负债 Other current liabilities a2]>R<M
预提费用 Accrued expenses 9
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应付工资 Payroll payable (LMT '
应付福利费 Welfare payable [g}0.J`_
短期借款-抵押借款 Bank loans - Short term - pledged {d0
rUHP
短期借款-信用借款 Bank loans - Short term - credit &LG|YvMY6
短期借款-担保借款 Bank loans - Short term - guaranteed 5Vdy:l
一年内到期长期借款 Long term loans due within one year 7Bd=K=3u
一年内到期长期应付款 Long term payable due within one year ?%lfbZ
长期借款 Bank loans - Long term @7;}6,)
应付债券-债券面值 Bond payable - Par value b7">IzAe
应付债券-债券溢价 Bond payable - Excess 56u_viZ=8
应付债券-债券折价 Bond payable - Discount * bhb=~
应付债券-应计利息 Bond payable - Accrued interest qv>l
长期应付款 Long term payable K@oyvJ$
专项应付款 Specific payable ] yWywa\
其他长期负债 Other long term liabilities rmFcSolt,f
应交税金-所得税 Tax payable - income tax knfmJUT
应交税金-增值税 Tax payable - VAT E70o nR!i
应交税金-营业税 Tax payable - business tax @k# xr
应交税金-消费税 Tax payable - consumable tax %sPq*w.
应交税金-其他 Tax payable - others '#oH1$W]
递延税款贷项 Deferred taxation credit &" 5Yt&{
股本 Share capital ~]9EhC'l
已归还投资 Investment returned 'c]Pm,Ls
利润分配-其他转入 Profit appropriation - other transfer in dB QCr{7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6\v4#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }AiF 7N0
利润分配-提取储备基金 Profit appropriation - reserve fund V&/Cb&~Uw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5`lVC$cP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k9NHdi7&2
利润分配-利润归还投资 Profit appropriation - return investment by profit 5^CWF|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fQ-IM/z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]US!3R^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f]C^{Uk#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g5x>}@ONq7
期初未分配利润 Retained earnings, beginning of the year rt?*eC1b+Z
资本公积-股本溢价 Capital surplus - share premium fP8bWZ{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L$"pk{'
资本公积-接受现金捐赠 Capital surplus - cash donation B5R 7geC
资本公积-股权投资准备 Capital surplus - investment reserve Z Y5
Pf
1
资本公积-拨款转入 Capital surplus - subsidiary rd24R-6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !9.\A:G
资本公积-其他 Capital surplus - others 6\VZ6oS
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e5"5 U7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H;DjM;be
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `=Bv+
盈余公积-储备基金 Surplus reserve - reserve fund v-"nyy-&Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund NSR][h_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qw"%Xk
主营业务收入 Sales _fHj8-
s/
主营业务成本 Cost of sales |@f\[v9`
主营业务税金及附加 Sales tax g:6
`1C
营业费用 Operating expenses RXu`DWN
管理费用 General and administrative expenses Kw:%B|B<T
财务费用 Financial expenses ,E@}=x9p
投资收益 Investment income 9/I
xh?
其他业务收入 Other operating income #/_ VY.
营业外收入 Non-operating income Ysw&J
}6e
补贴收入 Subsidy income ta'wX
其他业务支出 Other operating expenses }}"|(2I
营业外支出 Non-operating expenses q]s_ hWWv
所得税 Income tax I=
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