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 。 7P]pk=mo
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现金 Cash in hand [;}c@
银行存款 Cash in bank "wc $'7M
其他货币资金-外埠存款Other monetary assets - cash in other cities 7}MWmS^8j
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8vCHH&`
其他货币资金-银行汇票 Other monetary assets - bank draft ?*HlAVDcFT
其他货币资金-信用卡 Other monetary assets - credit cards TM9>r :j'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit '=5N?)
其他货币资金-存出投资款 Other monetary assets - cash for investment ,wjL3c
短期投资-股票投资 Investments - Short term - stocks mvnK)R_
短期投资-债券投资 Investments - Short term - bonds v~SN2,h
短期投资-基金投资 Investments - Short term - funds JT<J[Qz5
短期投资-其他投资 Investments - Short term - others n!2|;|$}Z
短期投资跌价准备 Provision for short-term investment HukHZ;5
长期股权投资-股票投资 Long term equity investment - stocks .,4&/cd
长期股权投资-其他股权投资 Long term equity investment - others |?8wy
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长期债券投资-债券投资 Long term securities investemnt - bonds #&
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长期债券投资-其他债权投资 Long term securities investment - others ?k-IS5G
长期投资减值准备 Provision for long-term investment UA^E^$f:
应收票据 Notes receivable G.;<?W
应收股利 Dividends receivable 6FfDif
应收利息 Interest receivable Z|.z~53;
应收帐款 Trade debtors =0A{z#6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q\\J9`Q$J
预付帐款 Prepayment DN+iS
应收补贴款 Allowance receivable 4)?c[aC4P
其他应收款 Other debtors X~
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors CwAl-o
其他流动资产 Other current assets >2ct1_
物资采购 Purchase Nt)
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原材料 Raw materials Gl+}]Vn[n
包装物 Packing materials QH;aJ(>$
低值易耗品 Low value consumbles ;:cM^LJ
材料成本差异 Material cost difference hd900LA}
自制半成品 Self-manufactured goods ({)_[dJ'
库存商品 Finished goods '(P
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商品进销差价 Difference between purchase & sales of commodities m{X;|-DK[
委托加工物资 Consigned processiong material D:f#
委托代销商品 Consignment-out }rN"H4)
受托代销商品 Consignment-in 7}x
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分期收款发出商品 Goods on instalment sales >Kxl+F
存货跌价准备 Provision for obsolete stocks UV=TU=A\o
待摊费用 Prepaid expenses >DDQ7
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待处理流动资产损益 Unsettled G/L on current assets &]5<^?3
待处理固定资产损益 Unsettled G/L on fixed assets kb>9;-%^JK
委托贷款-本金 Consignment loan - principle l{k
委托贷款-利息 Consignment loan - interest u931^~Ci
委托贷款-减值准备 Consignment loan - provision YWTo]DJV
固定资产-房屋建筑物 Fixed assets - Buildings E-RbFTVBA
固定资产-机器设备 Fixed assets - Plant and machinery BD#4=u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bF3j* bpO"
固定资产-运输设备 Fixed assets - Automobiles b{sFN!
累计折旧 Accumulated depreciation @9^kl$
固定资产减值准备 Impairment of fixed assets `ul"D%
工程物资-专用材料 Project material - specific materials #SL/Jr
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工程物资-专用设备 Project material - specific equipment Vi]D](^!
工程物资-预付大型设备款 Project material - prepaid for equipment tZ(Wh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bf3)^ 49}
在建工程 Construction in progress ~j UK-E
在建工程减值准备 Impairment of construction in progress Q.nEY6B_
固定资产清理 Disposal of fixed assets a].Bn#AH!C
无形资产-专利权 Intangible assets - patent /8.;
无形资产-非专利技术 Intangible assets - industrial property and know-how yfV{2[8ux
无形资产-商标权 Intangible assets - trademark rights "~GudK &
无形资产-土地使用权 Intangible assets - land use rights n^'{{@&(v
无形资产-商誉 Intangible assets - goodwill j,Mp["X&
无形资产减值准备 Impairment of intangible assets JjM^\LwKkL
长期待摊费用 Deferred assets uH`ds+Hp
未确认融资费用 Unrecognized finance fees kG%<5QH
其他长期资产 Other long term assets L%fWa2P'
递延税款借项 Deferred assets debits U5Rzfm4
应付票据 Notes payable E_$ST3
应付帐款 Trade creditors ]J~5{srq:
预收帐款 Adanvances from customers !\p-|51
代销商品款 Consignment-in payables 8z@A/$T
其他应交款 Other payable to government rq$%
其他应付款 Other creditors p/@z4TCNX
应付股利 Proposed dividends 7%JXVP}A
待转资产价值 Donated assets /+'@}u
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预计负债 Accrued liabilities sH6srwI
应付短期债券 Short-term debentures payable |GIT{_JE
其他流动负债 Other current liabilities LV`- eW
预提费用 Accrued expenses S!rUdxO
应付工资 Payroll payable =MMWcK&
应付福利费 Welfare payable wd u>3Ch"y
短期借款-抵押借款 Bank loans - Short term - pledged cLamqZf3
短期借款-信用借款 Bank loans - Short term - credit C}45ZI4
短期借款-担保借款 Bank loans - Short term - guaranteed Yzd-1Jvk
一年内到期长期借款 Long term loans due within one year m"u 9AOH k
一年内到期长期应付款 Long term payable due within one year ${`\In_?O
长期借款 Bank loans - Long term IN_GL18^MV
应付债券-债券面值 Bond payable - Par value 1`b?nX
应付债券-债券溢价 Bond payable - Excess 9;.dNdg>
应付债券-债券折价 Bond payable - Discount H.'_NCF&;L
应付债券-应计利息 Bond payable - Accrued interest .2OP>:9F
长期应付款 Long term payable 5FzG_ w
专项应付款 Specific payable 594$X@!v
其他长期负债 Other long term liabilities d
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应交税金-所得税 Tax payable - income tax GMksr%0Pj
应交税金-增值税 Tax payable - VAT |U12fuQ
应交税金-营业税 Tax payable - business tax InRn!~_N
应交税金-消费税 Tax payable - consumable tax K{HdqmxL.I
应交税金-其他 Tax payable - others vVE^Y
递延税款贷项 Deferred taxation credit wtMS<$
股本 Share capital \}Hk`n)Aq
已归还投资 Investment returned 2_U H, n
利润分配-其他转入 Profit appropriation - other transfer in z^~fVl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B,}%1+*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3"%:S_[
利润分配-提取储备基金 Profit appropriation - reserve fund %o.+B~r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z.#gpTXD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D,]m7yFT
利润分配-利润归还投资 Profit appropriation - return investment by profit owQLAV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tBdvk>d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8>
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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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 i9w xP i
期初未分配利润 Retained earnings, beginning of the year M,|o 2'
资本公积-股本溢价 Capital surplus - share premium PLwa!j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +STT(b Mn
资本公积-接受现金捐赠 Capital surplus - cash donation :Ruj;j
资本公积-股权投资准备 Capital surplus - investment reserve 3
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资本公积-拨款转入 Capital surplus - subsidiary Dt
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,1QU
资本公积-其他 Capital surplus - others HH8a"Hq)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h|_G2p^J+"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *9*6n\~aI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iQS?LksQX
盈余公积-储备基金 Surplus reserve - reserve fund RQv`D&u_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .b5B7x}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment foaNB=,
主营业务收入 Sales -x5^>+Y4
主营业务成本 Cost of sales 7?b'"X"
主营业务税金及附加 Sales tax O]i}r`E8,
营业费用 Operating expenses @^/JNtbH!
管理费用 General and administrative expenses C'kd>LAGu
财务费用 Financial expenses o{m$b2BW
投资收益 Investment income si0jXue~j\
其他业务收入 Other operating income ^25$=0
营业外收入 Non-operating income hNSV}~h
补贴收入 Subsidy income mLKwk6I
其他业务支出 Other operating expenses ZJ u\
营业外支出 Non-operating expenses ]'MLy#9
所得税 Income tax z$H
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