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 。 yq2pg8%
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现金 Cash in hand 5x:dhkW
银行存款 Cash in bank ;5 JzrbtL
其他货币资金-外埠存款Other monetary assets - cash in other cities -%eBip,'yl
其他货币资金-银行本票 Other monetary assets - cashier‘s check <|MF
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其他货币资金-银行汇票 Other monetary assets - bank draft ij<6gv~ n"
其他货币资金-信用卡 Other monetary assets - credit cards UfWn\*J&k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1
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其他货币资金-存出投资款 Other monetary assets - cash for investment %}=:gF
短期投资-股票投资 Investments - Short term - stocks +__PT4ps
短期投资-债券投资 Investments - Short term - bonds ')mR87
短期投资-基金投资 Investments - Short term - funds F+3}Gkn
短期投资-其他投资 Investments - Short term - others efu'PfZ`&
短期投资跌价准备 Provision for short-term investment ;9rS[$^$O
长期股权投资-股票投资 Long term equity investment - stocks $+$S}i=
长期股权投资-其他股权投资 Long term equity investment - others C>:'@o
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长期债券投资-债券投资 Long term securities investemnt - bonds n$oHr
长期债券投资-其他债权投资 Long term securities investment - others k Z>Xl- LV
长期投资减值准备 Provision for long-term investment s}3`%?,6y
应收票据 Notes receivable Z>si%Npm\
应收股利 Dividends receivable shAoib?Kw:
应收利息 Interest receivable H]x-s
应收帐款 Trade debtors fT.GYvt`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :|tWKA
预付帐款 Prepayment
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应收补贴款 Allowance receivable <_N<L\
其他应收款 Other debtors :7P/ZC%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors muJR~4
其他流动资产 Other current assets 5
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物资采购 Purchase @z-%:J/$
原材料 Raw materials NM{/rvM
包装物 Packing materials ?8GggJC
低值易耗品 Low value consumbles Qmg2lP.)
材料成本差异 Material cost difference J )DFH~p
自制半成品 Self-manufactured goods ~0 Ifg_G
库存商品 Finished goods !RD<"
商品进销差价 Difference between purchase & sales of commodities ^I CSs]}1
委托加工物资 Consigned processiong material -E(0}\
委托代销商品 Consignment-out tvlrUp
受托代销商品 Consignment-in !|#W,9
分期收款发出商品 Goods on instalment sales JE<w7:R&
存货跌价准备 Provision for obsolete stocks NlG~{rfI
待摊费用 Prepaid expenses 'C2X9/!,
待处理流动资产损益 Unsettled G/L on current assets H-|%\9&{S
待处理固定资产损益 Unsettled G/L on fixed assets .*Mp+Q}^
委托贷款-本金 Consignment loan - principle D,l&^diz
委托贷款-利息 Consignment loan - interest l
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委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings nign"r
固定资产-机器设备 Fixed assets - Plant and machinery L<62-+e`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1XpG7
固定资产-运输设备 Fixed assets - Automobiles 00-cT9C3
累计折旧 Accumulated depreciation ^tTASK
固定资产减值准备 Impairment of fixed assets f)x(sk
工程物资-专用材料 Project material - specific materials {gkzo3
工程物资-专用设备 Project material - specific equipment d^(7\lw
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工程物资-预付大型设备款 Project material - prepaid for equipment qbsmB8rh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [^S(SPL
在建工程 Construction in progress Rl/5eE8
在建工程减值准备 Impairment of construction in progress /
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固定资产清理 Disposal of fixed assets `]7==c #Y
无形资产-专利权 Intangible assets - patent 6D&{+;
无形资产-非专利技术 Intangible assets - industrial property and know-how tSVWO]<
无形资产-商标权 Intangible assets - trademark rights M(/ATOJ(
无形资产-土地使用权 Intangible assets - land use rights >2t.7UhDI
无形资产-商誉 Intangible assets - goodwill e1OGGF%En
无形资产减值准备 Impairment of intangible assets QHDR*tB:{
长期待摊费用 Deferred assets j"F?^0aR,Q
未确认融资费用 Unrecognized finance fees E#!tXO&,
其他长期资产 Other long term assets q)j_QbW)
递延税款借项 Deferred assets debits n muzTF
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应付票据 Notes payable ,`
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应付帐款 Trade creditors {Z,_/@}N
预收帐款 Adanvances from customers 9,wD
代销商品款 Consignment-in payables .sCj3sX*
其他应交款 Other payable to government qipV'T,S
其他应付款 Other creditors d@XXqCR<
应付股利 Proposed dividends @=sM')f&
待转资产价值 Donated assets xWnOOE$i
预计负债 Accrued liabilities ;p+[R+ )
应付短期债券 Short-term debentures payable bQ3txuha
其他流动负债 Other current liabilities 1.tAl6]
预提费用 Accrued expenses l+A)MJd oj
应付工资 Payroll payable gHo sPY[
应付福利费 Welfare payable lD
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短期借款-抵押借款 Bank loans - Short term - pledged }6_*i!68"U
短期借款-信用借款 Bank loans - Short term - credit ({OQ
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短期借款-担保借款 Bank loans - Short term - guaranteed nZ'-3
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year jQrj3*V
长期借款 Bank loans - Long term KTq+JT u
应付债券-债券面值 Bond payable - Par value er8T:.Py
应付债券-债券溢价 Bond payable - Excess Vak\N)=u
应付债券-债券折价 Bond payable - Discount -tZ~&
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应付债券-应计利息 Bond payable - Accrued interest M>_vsI^I'
长期应付款 Long term payable g\% Z+Dc
专项应付款 Specific payable I`f5)iF?0
其他长期负债 Other long term liabilities xG(xG%J
应交税金-所得税 Tax payable - income tax ObfRwZh?q
应交税金-增值税 Tax payable - VAT 4`B3Kt`o
应交税金-营业税 Tax payable - business tax n_
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应交税金-消费税 Tax payable - consumable tax BW:HKH.k
应交税金-其他 Tax payable - others jsFfrS"*
递延税款贷项 Deferred taxation credit /go|r '
股本 Share capital Yb=77(QV
已归还投资 Investment returned iInWw"VbKe
利润分配-其他转入 Profit appropriation - other transfer in [{$%9lm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dEZUK vo
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r7,}
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利润分配-提取储备基金 Profit appropriation - reserve fund #;yxn.</
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /9e?uC6
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 ", p5}}/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ) ViBH\.*p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Mg~4) DW]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _U_O0@xi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vc :%
期初未分配利润 Retained earnings, beginning of the year {h=gnR-9
资本公积-股本溢价 Capital surplus - share premium =EYWiK77a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )q66^%;S
资本公积-接受现金捐赠 Capital surplus - cash donation _6SAU8M,
资本公积-股权投资准备 Capital surplus - investment reserve QC?~$>h!?
资本公积-拨款转入 Capital surplus - subsidiary D4b-Y[/"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <iA\ZS:
资本公积-其他 Capital surplus - others 1ysQvz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WfD fj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t/}NX[q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Sbl = U
盈余公积-储备基金 Surplus reserve - reserve fund sH.=Faos
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f S[-K?K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a'-u(Bw
主营业务收入 Sales u&w})`+u5
主营业务成本 Cost of sales lm6hFvEZ
主营业务税金及附加 Sales tax !> =ybRe
营业费用 Operating expenses S=0DQ19
管理费用 General and administrative expenses B>W8pZu-J
财务费用 Financial expenses drMMf[
投资收益 Investment income ,3!$mQL=
其他业务收入 Other operating income f~F{@),acZ
营业外收入 Non-operating income AN:yL
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补贴收入 Subsidy income l>MDCqV
其他业务支出 Other operating expenses :\vs kk),
营业外支出 Non-operating expenses qVKd c*R-
所得税 Income tax {fnx=BaG
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