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 。 bz
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现金 Cash in hand #C|iW@
银行存款 Cash in bank d/e9LK
其他货币资金-外埠存款Other monetary assets - cash in other cities NFQ0/iuW
其他货币资金-银行本票 Other monetary assets - cashier‘s check jsuQR
其他货币资金-银行汇票 Other monetary assets - bank draft S5j#&i
其他货币资金-信用卡 Other monetary assets - credit cards &kP>qTI^p~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit H]cCyuCdH
其他货币资金-存出投资款 Other monetary assets - cash for investment 1UOFTI2S|
短期投资-股票投资 Investments - Short term - stocks m#uutomi0
短期投资-债券投资 Investments - Short term - bonds _$r+*nGDz
短期投资-基金投资 Investments - Short term - funds #VLTx!5o
短期投资-其他投资 Investments - Short term - others T+I|2HYqOj
短期投资跌价准备 Provision for short-term investment 56fcifXz@
长期股权投资-股票投资 Long term equity investment - stocks gX[6WB"p
长期股权投资-其他股权投资 Long term equity investment - others ;(z0r_p<q
长期债券投资-债券投资 Long term securities investemnt - bonds by-B).7
长期债券投资-其他债权投资 Long term securities investment - others E5B:79BGO
长期投资减值准备 Provision for long-term investment [K^RC;}nV^
应收票据 Notes receivable C3|M\[*fp
应收股利 Dividends receivable ur;8uv2o
应收利息 Interest receivable =T[kGg8`
应收帐款 Trade debtors 'Ic$p>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $N~8^6
预付帐款 Prepayment #U^@)g6
应收补贴款 Allowance receivable o_?YYw-:
其他应收款 Other debtors d35 ,[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xand%XNv
其他流动资产 Other current assets ZZ.Gp
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物资采购 Purchase j#29L"
原材料 Raw materials l/Sb JrM*
包装物 Packing materials ^hU7QxW
低值易耗品 Low value consumbles W}Z'zU?[
材料成本差异 Material cost difference [-Dx)N
自制半成品 Self-manufactured goods 7Kfh:0Ihhy
库存商品 Finished goods +g(QF
商品进销差价 Difference between purchase & sales of commodities %|UCs8EFm
委托加工物资 Consigned processiong material r.[9/'>
委托代销商品 Consignment-out pbJs3uIR
受托代销商品 Consignment-in =^NR(:SaaU
分期收款发出商品 Goods on instalment sales 0Y
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存货跌价准备 Provision for obsolete stocks a(F%M
待摊费用 Prepaid expenses %;GDg3L[p
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets k<m{Wp;-
委托贷款-本金 Consignment loan - principle /mmCqP
委托贷款-利息 Consignment loan - interest _E3*;
委托贷款-减值准备 Consignment loan - provision T
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固定资产-房屋建筑物 Fixed assets - Buildings 8@Pv
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固定资产-机器设备 Fixed assets - Plant and machinery S_WYU&8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ve<l7U;
固定资产-运输设备 Fixed assets - Automobiles 9|fg\C
累计折旧 Accumulated depreciation 7&E3d P
固定资产减值准备 Impairment of fixed assets P/4]x@{ih
工程物资-专用材料 Project material - specific materials G;MmD?VJ g
工程物资-专用设备 Project material - specific equipment \It8+^d@
工程物资-预付大型设备款 Project material - prepaid for equipment 9%pq+?u9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S
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在建工程 Construction in progress 6Z0@4_Y@B6
在建工程减值准备 Impairment of construction in progress _dj_+<Y?
固定资产清理 Disposal of fixed assets K%O%#Kk
无形资产-专利权 Intangible assets - patent y^?7de}
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights 3 cu`U`
无形资产-土地使用权 Intangible assets - land use rights (i1]+.
无形资产-商誉 Intangible assets - goodwill Ap=LlZ
无形资产减值准备 Impairment of intangible assets 6|L<
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长期待摊费用 Deferred assets -m3O\X
未确认融资费用 Unrecognized finance fees V0XQG}
其他长期资产 Other long term assets ,,OO2EgZ`
递延税款借项 Deferred assets debits >T=($:n
应付票据 Notes payable GG-7YJ
应付帐款 Trade creditors *Mgl X<
预收帐款 Adanvances from customers u?i_N0H
代销商品款 Consignment-in payables
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其他应交款 Other payable to government nD6NLV%2x
其他应付款 Other creditors ?Mtd3F^o?
应付股利 Proposed dividends /^SIJS@^`>
待转资产价值 Donated assets vWc =^tT
预计负债 Accrued liabilities W{<_gD9
应付短期债券 Short-term debentures payable )%I2#Q"Nt-
其他流动负债 Other current liabilities 1:(qoA:
预提费用 Accrued expenses
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应付工资 Payroll payable v'mRch)d
应付福利费 Welfare payable INZsDM 9
短期借款-抵押借款 Bank loans - Short term - pledged &Ba` 3V\M
短期借款-信用借款 Bank loans - Short term - credit 9Ra*bP ]1
短期借款-担保借款 Bank loans - Short term - guaranteed Bvb.N$G
一年内到期长期借款 Long term loans due within one year Dk[m)]w\
一年内到期长期应付款 Long term payable due within one year ]
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长期借款 Bank loans - Long term TCWy^8LA
应付债券-债券面值 Bond payable - Par value wylbs@
应付债券-债券溢价 Bond payable - Excess MOi.bHCQJP
应付债券-债券折价 Bond payable - Discount YMb\v4
应付债券-应计利息 Bond payable - Accrued interest ~PAF2
长期应付款 Long term payable ya.!zGH
专项应付款 Specific payable M{w[hV
其他长期负债 Other long term liabilities %5Q5xw]w3
应交税金-所得税 Tax payable - income tax Q]?r&%Y
应交税金-增值税 Tax payable - VAT r)E9]"TAB
应交税金-营业税 Tax payable - business tax fyaiRn9/
应交税金-消费税 Tax payable - consumable tax 2:3-mWE
应交税金-其他 Tax payable - others o."k7fLB
递延税款贷项 Deferred taxation credit Myaj81
股本 Share capital 5n{J}0C
已归还投资 Investment returned 2[-@
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利润分配-其他转入 Profit appropriation - other transfer in Xfo3fW)s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve oe$&X&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1$mxMXNsJ
利润分配-提取储备基金 Profit appropriation - reserve fund )lh48Ag0t;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q% *-4GP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #e)A
利润分配-利润归还投资 Profit appropriation - return investment by profit nE;^xMOK!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `<_A#@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P5-1z&9O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M uz+j.0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =Y!x
期初未分配利润 Retained earnings, beginning of the year s[<a(
资本公积-股本溢价 Capital surplus - share premium 3h N?l
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EC#4"bU`'2
资本公积-接受现金捐赠 Capital surplus - cash donation tjLp;%6e
资本公积-股权投资准备 Capital surplus - investment reserve <j\osw1R
资本公积-拨款转入 Capital surplus - subsidiary gJ;jh7e@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D#"BY;
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资本公积-其他 Capital surplus - others #x|xL7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q5%$P\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T .#cd1b
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J5Pi"U$FkY
盈余公积-储备基金 Surplus reserve - reserve fund ygI81\D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kHMD5Q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6WI-ZEVp&
主营业务收入 Sales 0
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主营业务成本 Cost of sales TEB<ia3
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主营业务税金及附加 Sales tax 9rD6."G
营业费用 Operating expenses Tx)!qpZ
管理费用 General and administrative expenses (S<Z@y+d
财务费用 Financial expenses %*:X
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投资收益 Investment income I'sq0^
其他业务收入 Other operating income MX*T.TG8
营业外收入 Non-operating income R;yi58Be
补贴收入 Subsidy income cl\Gh
其他业务支出 Other operating expenses ={'*C7K)oK
营业外支出 Non-operating expenses Q#gzk%jL@
所得税 Income tax +`jI z'+
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