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 。 XVwaX2=L
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现金 Cash in hand KV1zx(WI
银行存款 Cash in bank ]jo^P5\h>
其他货币资金-外埠存款Other monetary assets - cash in other cities 6<0-GD}M
其他货币资金-银行本票 Other monetary assets - cashier‘s check VB6EM|bphl
其他货币资金-银行汇票 Other monetary assets - bank draft klHOAb1
其他货币资金-信用卡 Other monetary assets - credit cards g7*c wu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &t)dE7u5
其他货币资金-存出投资款 Other monetary assets - cash for investment s+Qm/ h2
短期投资-股票投资 Investments - Short term - stocks vd7%#sHH&
短期投资-债券投资 Investments - Short term - bonds (?MRbX]@
短期投资-基金投资 Investments - Short term - funds ZUGuV@&-T
短期投资-其他投资 Investments - Short term - others zTi%j$o
短期投资跌价准备 Provision for short-term investment W[S4s/)mg
长期股权投资-股票投资 Long term equity investment - stocks
p x;X}Cd
长期股权投资-其他股权投资 Long term equity investment - others :%GxU;<E{
长期债券投资-债券投资 Long term securities investemnt - bonds WK7=z3mu
长期债券投资-其他债权投资 Long term securities investment - others LL,&!KW[S
长期投资减值准备 Provision for long-term investment 4^H(p
应收票据 Notes receivable @ yJ/!9?^
应收股利 Dividends receivable l!Q |]-.@
应收利息 Interest receivable G<.p".o4
应收帐款 Trade debtors C6Qnn@waYb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MGn:Gj"d
预付帐款 Prepayment *O')
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应收补贴款 Allowance receivable U" eP>HHp
其他应收款 Other debtors c-nBB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors EoLF7j<W
其他流动资产 Other current assets AHsp:0Ma#
物资采购 Purchase [
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原材料 Raw materials 51.! S
包装物 Packing materials W]|;ZzZ=m
低值易耗品 Low value consumbles S-[]z*
材料成本差异 Material cost difference i9}n\r0=c
自制半成品 Self-manufactured goods dR2#n
库存商品 Finished goods [uOW
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商品进销差价 Difference between purchase & sales of commodities #BK\cIr
委托加工物资 Consigned processiong material MsOO''o
委托代销商品 Consignment-out #W<D~C[I _
受托代销商品 Consignment-in |6LC>'
分期收款发出商品 Goods on instalment sales K~$o2a
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存货跌价准备 Provision for obsolete stocks n y6-_mA]
待摊费用 Prepaid expenses E"k\eZns&
待处理流动资产损益 Unsettled G/L on current assets .Ajs0 T2
待处理固定资产损益 Unsettled G/L on fixed assets \ ?['pB
委托贷款-本金 Consignment loan - principle )W9$_<Z
委托贷款-利息 Consignment loan - interest U+sAEN_e k
委托贷款-减值准备 Consignment loan - provision |YjuaXd7N
固定资产-房屋建筑物 Fixed assets - Buildings qe!`LeT#
固定资产-机器设备 Fixed assets - Plant and machinery ,Zjb
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )_!t9gn*wr
固定资产-运输设备 Fixed assets - Automobiles d#7 z
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累计折旧 Accumulated depreciation Tysh~C|1
固定资产减值准备 Impairment of fixed assets bG
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工程物资-专用材料 Project material - specific materials mMO:m8W
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment jTk !wm=
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 }8 A]
在建工程减值准备 Impairment of construction in progress pLMki=.Ld
固定资产清理 Disposal of fixed assets F;yq/e#Q
无形资产-专利权 Intangible assets - patent K'N`rx.7
无形资产-非专利技术 Intangible assets - industrial property and know-how qNER 6
无形资产-商标权 Intangible assets - trademark rights >69xl^Gd
无形资产-土地使用权 Intangible assets - land use rights m<005_Z0Q
无形资产-商誉 Intangible assets - goodwill ZQND^a:
无形资产减值准备 Impairment of intangible assets ^.jIus5
长期待摊费用 Deferred assets c_a*{L|c
未确认融资费用 Unrecognized finance fees Md'd=Y_0
其他长期资产 Other long term assets S:{hgi,T*
递延税款借项 Deferred assets debits #
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应付票据 Notes payable Q/4g)( ~J
应付帐款 Trade creditors k!O#6Z
预收帐款 Adanvances from customers |0n h
代销商品款 Consignment-in payables cl{x5>.'#
其他应交款 Other payable to government OtJYr1:y_
其他应付款 Other creditors 9ZUG~d7_
应付股利 Proposed dividends %YefTk8cr,
待转资产价值 Donated assets -fVeE<[
预计负债 Accrued liabilities X4*{
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应付短期债券 Short-term debentures payable Oa\!5Pw1
其他流动负债 Other current liabilities ftsr-3!Vm
预提费用 Accrued expenses f33'2PYl
应付工资 Payroll payable t`03$&Cx7
应付福利费 Welfare payable iOm1U_S
短期借款-抵押借款 Bank loans - Short term - pledged \^SL Zhe
短期借款-信用借款 Bank loans - Short term - credit 2S}%r4$n}
短期借款-担保借款 Bank loans - Short term - guaranteed 6N\~0d>5m
一年内到期长期借款 Long term loans due within one year 0wXfu"E{
一年内到期长期应付款 Long term payable due within one year i{PRj
kR
长期借款 Bank loans - Long term Hk8:7"4Q
应付债券-债券面值 Bond payable - Par value orf21N+ [
应付债券-债券溢价 Bond payable - Excess ^sd+s ~xx
应付债券-债券折价 Bond payable - Discount F>2t=r*9
应付债券-应计利息 Bond payable - Accrued interest -QCo]:cp
长期应付款 Long term payable j,eeQ
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专项应付款 Specific payable ymXR#E
其他长期负债 Other long term liabilities Fgxh?Wd9
应交税金-所得税 Tax payable - income tax 1 9a"@WB@
应交税金-增值税 Tax payable - VAT |ap{+ xh
应交税金-营业税 Tax payable - business tax QsI#Ae,O#;
应交税金-消费税 Tax payable - consumable tax [ivz/r(Rj
应交税金-其他 Tax payable - others A_T-]YQ
递延税款贷项 Deferred taxation credit MX6*waQ-<
股本 Share capital ukv
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已归还投资 Investment returned 3G8BYP
利润分配-其他转入 Profit appropriation - other transfer in O[y.3>l[s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &M=12>ah]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o+`W
利润分配-提取储备基金 Profit appropriation - reserve fund V=k!&xN~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =| S8.|r+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 75wQH*
利润分配-利润归还投资 Profit appropriation - return investment by profit Qbfm*JP~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1F-o3\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3lhXD_Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Df02#493
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -w=rNlj
期初未分配利润 Retained earnings, beginning of the year |uV1S^!A
资本公积-股本溢价 Capital surplus - share premium uNl<=1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k!t5>kPSQ
资本公积-接受现金捐赠 Capital surplus - cash donation UtG@0(6C
资本公积-股权投资准备 Capital surplus - investment reserve I:uxj%
资本公积-拨款转入 Capital surplus - subsidiary $iDatQ[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e<YC=67n)
资本公积-其他 Capital surplus - others YTQ|Hg6jO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W!.UMmw`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $$<9tqA
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .\X/o!xC
盈余公积-储备基金 Surplus reserve - reserve fund :aLShxKA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9fMg?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KMhoG.$Ra
主营业务收入 Sales JM -Tp!C>
主营业务成本 Cost of sales HnU
M:-6
主营业务税金及附加 Sales tax kf_s.Dedw
营业费用 Operating expenses HI#}M|4n
管理费用 General and administrative expenses -]~U_J]
财务费用 Financial expenses ;5ugnVXu
投资收益 Investment income pK1P-!c
其他业务收入 Other operating income 2
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营业外收入 Non-operating income ii2X7Q
补贴收入 Subsidy income o DPs xw
其他业务支出 Other operating expenses oiJa1X
营业外支出 Non-operating expenses !;pmql
所得税 Income tax ^=bJ
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